Ind. Admin. Code tit. 45, § 3.1-1-27 - Definition of Taxpayer
Current as of January 1, 1970
45 IAC 3.1-1-27 Definition of taxpayer
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-15
Sec. 27. "Taypayer" Defined. The term "taxpayer" means any person or corporation subject to taxation under these Regulations .
(Department of State Revenue; Reg 6-3-1-15(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
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