Sec. 2. As used in this chapter, "physician" means an individual who is licensed to practice medicine in Indiana under IC 25-22.5. As added by P.L.203-2023, SEC.3.
"Physician"
Ind. Code § 6-3.1-40-2, under Chapter 40. Physician Practice Ownership Tax Credit.
Ind. Code § 6-3.1-40-2