Indiana Code 6-3.1-18-5. “State tax liability”

Current as of: 2023 | Check for updates | Other versions

Sec. 5. As used in this chapter, “state tax liability” means a taxpayer’s total tax liability incurred under:

(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and

(2) IC 6-5.5 (the financial institutions tax);

as computed after the application of all 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.15-1997, SEC.2. Amended by P.L.192-2002(ss), SEC.111.