Versions of Indiana Code 6-3.1-35-5. Allocation of the credit by pass through entities that do not have state tax liability on LawServer 2023 Indiana Code 6-3.1-35-5. Allocation of the credit by pass through entities that do not have state tax liability 2022 Indiana Code 6-3.1-35-5. Allocation of the credit by pass through entities that do not have state tax liability