45 Ind. Admin. Code 13-6-2

Current through May 29, 2024

Section 45 IAC 13-6-2 - Expiration of credit

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4; IC 6-6-4.1-7

Sec. 2.

If a credit for a particular quarter has not been applied as a credit against tax at the end of the immediately following quarter, the remaining credit may no longer be used as a credit against a tax liability.

45 IAC 13-6-2

Department of State Revenue; Reg 6-6-4.1-7 b (010); filed Jul 13, 1984, 9:25 am: 7 IR 2322; filed Apr 30, 1986, 3:30 pm: 9 IR 2194

Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA