Effective 1-1-2024. Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.201-2023, SEC.104.
"Taxpayer"
Ind. Code § 6-3.1-40.9-6, under Chapter 40.9. Attainable Homeownership Tax Credit.
Ind. Code § 6-3.1-40.9-6