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

• This Agreement and materials submitted by Taxpayer to GO-Biz may be subject to a PRA request.

• Taxpayer may elect to issue a press release related to this Agreement, but any release shall be approved by GO-Biz in writing prior to such release.

• Taxpayer shall defend, indemnify, and hold GO-Biz and the FTB, its agents or assigns, harmless from and against all claims, damages, and liabilities (including reasonable attorneys’ fees) arising from this Agreement due to Taxpayer’s breach of this Agreement, or the result of Taxpayer’s negligence or willful misconduct.

• In such an event, GO-Biz will notify Taxpayer, as soon as practicable that a PRA request for Taxpayer’s information has been received, but not less than five (5) business days prior to the release of the requested information to allow Taxpayer to seek an injunction.

• If Taxpayer did not achieve the applicable Milestones for the prior taxable year, Taxpayer shall submit to GO-Biz the worksheet and a written description of any issues or challenges in achieving the Milestones and any corrective actions being taken or anticipated to be taken in subsequent years.

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].