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

  • 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.

  • If at any time during the Contract Term the Provider experiences a change in its name or federal tax status either through acquisition, novation, assignment, re-organization or some other change that affects its Taxpayer Identification Number (TIN) or Tax Reporting Name, it shall notify King County immediately upon the information becoming publicly available.

  • 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.

  • The Credit awarded in section 2 of this Agreement will be allocated to Taxpayer by taxable year as set forth in Exhibit A, provided that Taxpayer achieves the Milestones associated with the applicable taxable year, which includes all investments agreed to in the prior years, as set forth in Exhibit A.

  • Taxpayer acknowledges and agrees that, an allocated portion of the Credit is earned by Taxpayer in the taxable year when the Milestones associated with that allocated portion of the Credit are achieved and to avoid recapture, Taxpayer must maintain such Milestones for three (3) subsequent taxable years.


More Definitions of Taxpayer

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 an individual, corporation, partnership,
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 a person required under this ordinance to file a return or to pay a tax.
Taxpayer for purposes of this section, means the sole
Taxpayer means any person obligated to account to the director for taxes collected under the terms of this act.
Taxpayer means any person liable to pay a tax imposed by