Credit against state tax liability

Official textiga.in.govlast amended 1994

Sec. 11. Subject to the conditions set forth in this chapter, a taxpayer is entitled to a credit against any state tax liability that may be imposed on the taxpayer for a taxable year after December 31, 1993, if the taxpayer is awarded a credit by the board under this chapter for that taxable year.
As added by P.L.41-1994, SEC.1.

Amendment history

As added by P.L.41-1994, SEC.1.

Source: view the official text

Nearby sections (25 sections)

6-3.1-13-1.5 · "Corporation"
6-3.1-13-2 · "Credit amount"
6-3.1-13-3 · Repealed
6-3.1-13-4 · "Full-time employee"
6-3.1-13-5 · "Incremental income tax withholdings"
6-3.1-13-5.3 · "NAICS"
6-3.1-13-5.5 · "NAICS industry sector"
6-3.1-13-6 · "New employee"
6-3.1-13-7 · "Pass through entity"
6-3.1-13-8 · "Related member"
6-3.1-13-9 · "State tax liability"
6-3.1-13-10 · "Taxpayer"
6-3.1-13-11 · Credit against state tax liability
6-3.1-13-12 · Repealed
6-3.1-13-13 · Purposes for which credit may be awarded; years for which
6-3.1-13-14 · Application to enter into agreement for tax credit
6-3.1-13-15 · Agreement for tax credit with respect to new job creation;
6-3.1-13-15.5 · Agreement for tax credit with respect to job retention;
6-3.1-13-15.7 · Repealed
6-3.1-13-16 · Relocation of jobs from one site to another within state;…
6-3.1-13-17 · Amount of credit awarded; factors; conditions for a…
6-3.1-13-18 · Duration of credit; maximum credit with respect to job
6-3.1-13-19 · Agreement for tax credit with respect to job creation;
6-3.1-13-19.5 · Agreement for tax credit with respect to job retention;
6-3.1-13-19.7 · Repealed

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