Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article. Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.
"Taxpayer" defined
Ind. Code § 6-8-1-3, under Chapter 1. Petroleum Severance Tax.
Ind. Code § 6-8-1-3