Sec. 8. As used in this chapter, "taxpayer" means a business entity that: (1) has an Indiana corporate headquarters; or (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.
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