Ind. Code § 6-3.1-36-5

Current through P.L. 171-2024

Section 6-3.1-36-5 - "State tax liability"

As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is 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 the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

IC 6-3.1-36-5

Added by P.L. 135-2022,SEC. 19, eff. 7/1/2022.