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
SEC Rule 22c-2 inadvertently refers to the ITIN as the International Taxpayer Identitication Number.
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.