Sec. 8. As used in this chapter, "taxpayer" means a business entity that: (1) has an Indiana corporate headquarters; or (2) is a subsidiary of a business entity with an Indiana corporate headquarters; and that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC 6-1.1-8, for ad valorem property taxes on abatement property. As added by P.L.230-2025, SEC.59.
"Taxpayer"
Ind. Code § 6-1.1-51-8, under Deduction for Aircraft.
Ind. Code § 6-1.1-51-8