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.
Examples of Taxpayer in a sentence
Research Site shall provide a signed W-9 (or other Request for Taxpayer Identification Number and Certification as applicable) upon execution of this SOW.
The TIN may be in the form of a Social Security number (SSN), Individual Taxpayer Identification number (ITIN) or an Employer Identification number (EIN).
If a correct Taxpayer Identification Number is not provided to the Broker, the Customer understands the Customer may be subject to backup withholding tax at the appropriate rate on all dividends, interest and gross proceeds paid to the Customer.
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 for purposes of this section, means the sole