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