Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.182-2009(ss), SEC.205.
"Taxpayer"
Ind. Code § 6-3.1-30.5-6, under Chapter 30.5. School Scholarship Tax Credit.
Ind. Code § 6-3.1-30.5-6