Sec. 6. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that makes a qualified investment. As added by P.L.217-2025, SEC.1.
"Taxpayer"
Ind. Code § 6-3.1-45-6, under Small Modular Nuclear Reactor Manufacturing Expense Tax Credit.
Ind. Code § 6-3.1-45-6