"Taxpayer" Defined

  1. Law
  2. Indiana Code
  3. Taxation
  4. Miscellaneous
  5. Petroleum Severance Tax
  6. "Taxpayer" Defined

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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.


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