Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-3.1-24-4

"State tax liability" defined

Official textiga.in.govlast amended

Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

# (1)

IC 6-2.5 (state gross retail and use tax);

# (2)

IC 6-3-1 through IC 6-3-7 (the adjusted gross 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 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.192-2002(ss), SEC.119. Amended by P.L.154-2020, SEC.18.

Amendment history

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.154-2020, SEC.18.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-3.1-22-10 · Certifications for rehabilitation work
  2. 6-3.1-22-11 · Credit claimed on tax return
  3. 6-3.1-22-12 · Reduction of adjusted basis
  4. 6-3.1-22-13 · Recaptured credit
  5. 6-3.1-22-14 · Credit exceeding tax liability
  6. 6-3.1-22-15 · Maximum credit; restrictions
  7. 6-3.1-22-15.5 · Residential historic rehabilitation credit; eligibility
  8. 6-3.1-22-16 · Adoption of rules
  9. 6-3.1-24-1 · "Pass through entity" defined
  10. 6-3.1-24-2 · "Qualified Indiana business" defined
  11. 6-3.1-24-2.5 · "Qualified Indiana investment fund"
  12. 6-3.1-24-3 · "Qualified investment capital" defined
  13. 6-3.1-24-4 · "State tax liability" defined
  14. 6-3.1-24-4.5 · "Substantial presence"
  15. 6-3.1-24-5 · "Taxpayer" defined
  16. 6-3.1-24-6 · Credit; eligibility
  17. 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
  18. 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
  19. 6-3.1-24-8 · Maximum allowable credit; notice to investors
  20. 6-3.1-24-8.5 · Maximum allowable credit; qualified investment fund;…
  21. 6-3.1-24-9 · Repealed
  22. 6-3.1-24-10 · Repealed
  23. 6-3.1-24-11 · Pass through entity; eligibility of owners, shareholders,…
  24. 6-3.1-24-12 · Carryover of unused tax credit; assignment of all or part…
  25. 6-3.1-24-12.5 · Certification of investment plan; application; proof of
Full table of contents →