Section 45IAC3.1-1-27. Definition of taxpayer

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"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)

                    
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