the taxpayer definition
the taxpayer means the person referred to in section 59A(1) of TMA or the person whose self-assessment is referred to in section 59B(1) of TMA (as the case may be).
the taxpayer s entire net income base shall mean the portion of the taxpayer's entire net income allocated within the state as hereinafter provided "
the taxpayer s entire net income base shall mean the portion of the taxpayer's entire net income allocated within the state . . ." (emphasis added).