Taxpayer means a person subject to a tax levied on income by a municipal corporation in accordance with this chapter. "Taxpayer" does not include a grantor trust or, except as provided in division (47)(B)(i) of this section, a disregarded entity.(B) (i) A single member limited liability company that is a disregarded entity for federal tax purposes may be a separate taxpayer from its single member in all Ohio municipal corporations in which it either filed as a separate taxpayer or did not file for its taxable year ending in 2003, if all of the following conditions are met:
Taxpayer means any person subject to the tax imposed by section 5747.02 of the Revised Code or any pass-through entity that makes the election under division (D) of section 5747.08 of the Revised Code.
Taxpayer means an individual, corporation, partnership,
Examples of Taxpayer in a sentence
The Department of Financial Services (DFS) must have the correct Taxpayer Identification Number (TIN) and other related information in order to report accurate tax information to the Internal Revenue Service (IRS).
More Definitions of Taxpayer
Taxpayer means a person, whether an individual, partnership, association or any corporation or other entity, required hereunder to file a return or pay a tax.
Taxpayer means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state.
Taxpayer for purposes of this section, means the sole
Taxpayer means [each state should insert the definition in Article II.3. or the definition in its own tax laws].
Taxpayer means any person obligated to account to the director for taxes collected under the terms of this act.