Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability. As added by P.L.224-2003, SEC.197.
"Taxpayer"
Ind. Code § 6-3.1-26-11, under Hoosier Business Investment Tax Credit.
Ind. Code § 6-3.1-26-11