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Indiana Code — Title 6 (Taxation)

IC 6-3.1-19-1

"State and local tax liability"

Official textiga.in.govlast amended

Sec. 1. As used in this chapter, "state and local tax liability" means a taxpayer's total tax liability incurred under:

# (1)

IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

# (2)

IC 6-3.6 (local income tax);

# (3)

IC 6-5.5 (the financial institutions tax); and

# (4)

IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);
as computed after the application of all 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.125-1998, SEC.3. Amended by P.L.192-2002(ss), SEC.113; P.L.197-2016,
SEC.30; P.L.154-2020, SEC.17.

Amendment history

As added by P.L.125-1998, SEC.3. Amended by P.L.192-2002(ss), SEC.113; P.L.197-2016, SEC.30; P.L.154-2020, SEC.17.

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Nearby sections (25 sections)
  1. 6-3.1-18-2 · "Fund"
  2. 6-3.1-18-3 · "Individual development account"
  3. 6-3.1-18-4 · "Pass through entity"
  4. 6-3.1-18-4.3 · "Person"
  5. 6-3.1-18-4.5 · "Qualified contribution"
  6. 6-3.1-18-5 · "State tax liability"
  7. 6-3.1-18-6 · Credit; amount; calculation; application
  8. 6-3.1-18-7 · Application of tax credit to pass through entities;…
  9. 6-3.1-18-8 · Credit supplement; other credits
  10. 6-3.1-18-9 · Documentation for credit; form; contents; notification of…
  11. 6-3.1-18-10 · Amount of tax credits allowed
  12. 6-3.1-18-11 · Tax credit available only in year paid
  13. 6-3.1-19-1 · "State and local tax liability"
  14. 6-3.1-19-1.5 · "Pass through entity"
  15. 6-3.1-19-2 · "Qualified investment"
  16. 6-3.1-19-2.5 · "Taxpayer"
  17. 6-3.1-19-3 · Entitlement to credit; amount; assignment
  18. 6-3.1-19-4 · Credit carryover; carryback or refund unavailable
  19. 6-3.1-19-5 · Ineligibility for credit to extent of reduction or…
  20. 6-3.1-19-5.5 · Repealed
  21. 6-3.1-19-6 · Method of claiming credit; submission of information
  22. 6-3.1-19-7 · Credit subject to annual aggregate credit limit
  23. 6-3.1-20-1 · "Indiana income"
  24. 6-3.1-20-2 · "Homestead"
  25. 6-3.1-20-3 · "State income tax liability"
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