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Indiana Code — Title 6 (Taxation)

IC 6-3.1-11-12

"State tax liability"

Official textiga.in.govlast amended

Sec. 12. 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.
As added by P.L.379-1987(ss), SEC.11. Amended by P.L.80-1989, SEC.10;
P.L.347-1989(ss), SEC.16; P.L.192-2002(ss), SEC.101; P.L.154-2020, SEC.13.

Amendment history

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.80-1989, SEC.10; P.L.347-1989(ss), SEC.16; P.L.192-2002(ss), SEC.101; P.L.154-2020, SEC.13.

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Nearby sections (25 sections)
  1. 6-3.1-11-1 · "Applicable percentage"
  2. 6-3.1-11-2 · Repealed
  3. 6-3.1-11-2.5 · "Corporation"
  4. 6-3.1-11-3 · Repealed
  5. 6-3.1-11-4 · "Floor space"
  6. 6-3.1-11-5 · "Industrial recovery site"
  7. 6-3.1-11-6 · Repealed
  8. 6-3.1-11-7 · Repealed
  9. 6-3.1-11-8 · "Placed in service"
  10. 6-3.1-11-9 · "Plant"
  11. 6-3.1-11-10 · "Qualified investment"
  12. 6-3.1-11-11 · "Rehabilitation"
  13. 6-3.1-11-12 · "State tax liability"
  14. 6-3.1-11-13 · "Taxpayer"
  15. 6-3.1-11-14 · "Vacant"
  16. 6-3.1-11-15 · Repealed
  17. 6-3.1-11-16 · Credit for qualified investment; computation of amount;
  18. 6-3.1-11-17 · Carryover of excess credit; carryback or refund of unused
  19. 6-3.1-11-18 · Repealed
  20. 6-3.1-11-18.5 · Application to enter into agreement with the corporation
  21. 6-3.1-11-19 · Evaluation of applications; factors considered; additional
  22. 6-3.1-11-19.5 · Requirement that applicant enter into agreement with the
  23. 6-3.1-11-20 · Repealed
  24. 6-3.1-11-21 · Disqualification to claim credit due to substantial…
  25. 6-3.1-11-22 · Application of credit against taxes owed; order;…
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