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

• In consideration for the Credit, Taxpayer agrees to hire full-time employees and invest in furniture and fixtures, manufacturing equipment, vehicles, and computer equipment as part of its expansion in Buena Park and other locations statewide (collectively, the “Project”).

• October 2018) Department of the Treasury Internal Revenue Service Request for Taxpayer Identification Number and Certification ▶ Go to xxx.xxx.xxx/XxxxX0 for instructions and the latest information.

• Further, Taxpayer agrees to satisfy the milestones as described in Exhibit A (“Milestones”).

• Your failure to furnish a correct Taxpayer Identification Number (TIN) or meet other Internal Revenue Code requirements may result in backup withholding.

• In addition, Taxpayer must maintain the three (3) employee based Milestones (“Total California Full-Time Employees,” “Minimum Annual Wage of California Full-Time Employees Hired,” and “Cumulative Average Annual Wage of California Full-Time Employees Hired”) for a minimum of three (3) taxable years thereafter.

More Definitions of Taxpayer

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

Taxpayer for purposes of this section, means the sole

Taxpayer means any person liable to pay a tax imposed by

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

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