Sec. 7. As used in this chapter, "taxpayer" means an individual or entity: (1) that has any state tax liability; or
(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. As added by P.L.193-2005, SEC.21. Amended by P.L.158-2019, SEC.21.