"State tax liability"

Official textiga.in.govlast amended 2020

Sec. 9. 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);

# (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.41-1994, SEC.1. Amended by P.L.192-2002(ss), SEC.105; P.L.154-2020,
SEC.16.

Amendment history

As added by P.L.41-1994, SEC.1. Amended by P.L.192-2002(ss), SEC.105; P.L.154-2020, SEC.16.

Source: view the official text

Nearby sections (25 sections)

6-3.1-13-0.4 · Legalization of actions taken by Indiana economic
6-3.1-13-1 · Repealed
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6-3.1-13-3 · Repealed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6-3.1-13-12 · Repealed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6-3.1-13-15.7 · Repealed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;

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