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 is a business that de- spite the adoption of a wide array of pre- cautions, including the employment of out- side auditors, suffered an embezzlement loss.

• Invoices shall clearly indicate The Contract number, A unique invoice number; The Contractor's name and address; Taxpayer identification number Description of the completed Work, including services rendered, Task(s) performed, and/or Deliverable(s) made, as appropriate; and the name(s) of employee(s) evaluated.

• Taxpayer also owns a modest house that has been specially equipped to accommodate his disability.

• Most recipients of the payments must give a Taxpayer Identification Number (TIN) and foreign persons must give Form W-8BEN to payers regardless of whether recipients are required to file tax returns.

• Upon execution of this Agreement, the SERVICE PROVIDER must submit IRS Form W-9 Request for Taxpayer Identification Number (TIN) and Certification unless a current Form W-9 is already on file with the CITY.

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 any person obligated to account to the director for taxes collected under the terms of this act.

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 for purposes of this section, means the sole