Ind. Code § 6-3.1-34-9

Current through P.L. 171-2024

Section 6-3.1-34-9 - "State tax liability"

As used in this chapter, "state tax liability" means the 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 27-1-18-2 (the insurance premiums tax); and

(3) IC 6-5.5 (the financial institutions 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.

IC 6-3.1-34-9

Amended by P.L. 154-2020,SEC. 23, eff. 7/1/2020.

Added by P.L. 158-2019,SEC. 29, eff. 1/1/2020.