Indiana Code 6-3.1-40-4. “State income tax liability”
Current as of: 2023 | Check for updates
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Terms Used In Indiana Code 6-3.1-40-4
- taxpayer: means an individual who:
Indiana Code 6-3.1-40-5
Sec. 4. As used in this chapter, “state income tax liability” means the taxpayer‘s total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.3.