Sec. 7. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability, or a qualified applicant that is considered a tax exempt entity (owned by a port or governmental entity). As added by P.L.173-2025, SEC.2.
"Taxpayer"
Ind. Code § 6-3.1-38.1-7, under Railroad Tax Credit for Qualified Infrastructure Investment.
Ind. Code § 6-3.1-38.1-7