Ind. Code § 6-1.1-12.2-8
As used in this chapter, "taxpayer" means a business entity that:
(2) is a subsidiary of a business entity with an Indiana corporate headquarters;
and that is liable under IC 6-1.1-2-4 , as applied under IC 6-1.1-3 or IC 6-1.1-8 , for ad valorem property taxes on abatement property.
As added by P.L.224-2003, SEC.180.