2023 Indiana Code 6-3.1-38-3. “State tax liability”
Current as of: 2023 | Check for updates
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Sec. 3. As used in this chapter, “state tax liability” means a qualified taxpayer‘s total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax); and
(3) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);
as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.
As added by P.L.203-2023, SEC.2.