Ind. Code § 6-3.1-39.5-6

Current through P.L. 171-2024

Section 6-3.1-39.5-6 - "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) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and

(3) 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 6-3.1-39.5-6

Added by P.L. 201-2023,SEC. 103, eff. 1/1/2024.