"Taxpayer"
Ind. Code § 6-3.1-40-5
in effectSec. 5. As used in this chapter, "taxpayer" means an individual who:
(1) is a physician engaged in the practice of medicine;
(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;
(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and
(4) has any state income tax liability.
As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.73.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026