Taxpayer definition

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 a person subject to a tax under this act.

Examples of Taxpayer in a sentence

• Taxpayer acknowledges that GO-Biz is subject to the California Public Records Act (PRA) (Gov.

• The additional tax resulting from a recapture will be assessed in the taxable year of Taxpayer in which the Committee’s recapture determination occurred.

• Upon approval of the Committee to recapture some or all of the Allocation awarded for failure of Taxpayer to fulfill the terms of this Agreement, GO-Biz will notify the FTB in writing as required under the applicable statutes and regulations.

• As stated in RTC section 23689(i)(1), this Agreement shall not restrict, broaden, or alter the ability of Taxpayer to assign the Credit in accordance with RTC section 23663.

• If Taxpayer fails to cure the breach within the prescribed timeframe, GO-Biz will notify Taxpayer of the failure, the amount of the Allocation that it will recommend to the Committee to be recaptured, and may recommend termination of this Agreement to the Committee.

More Definitions of Taxpayer

Taxpayer means an individual, corporation, partnership,

Taxpayer means any corporation, partnership, firm, association, governmental unit or agency or person acting as a business entity in more than one state.

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 for purposes of this section, means the sole

Taxpayer means a person required under this ordinance to file a return or to pay a tax.

Taxpayer means any person liable to pay a tax imposed by

Taxpayer means [each state should insert the definition in Article II.3. or the definition in its own tax laws].