Indiana Code — Title 6 (Taxation)
IC 6-3.1-26-9
"State tax liability"
Official textiga.in.govlast amended
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); and
# (3)
IC 6-5.5 (the financial institutions 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.224-2003, SEC.197. Amended by P.L.154-2020, SEC.19.
Amendment history
As added by P.L.224-2003, SEC.197. Amended by P.L.154-2020, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-26-1 · Repealed
- 6-3.1-26-2 · Repealed
- 6-3.1-26-2.5 · "Corporation"
- 6-3.1-26-3 · Repealed
- 6-3.1-26-3.1 · "Digital manufacturing equipment"
- 6-3.1-26-4 · Repealed
- 6-3.1-26-5 · "Highly compensated employee"
- 6-3.1-26-5.5 · "Motion picture or audio production"
- 6-3.1-26-6 · "New employee"
- 6-3.1-26-7 · "Pass through entity"
- 6-3.1-26-8 · "Qualified investment"
- 6-3.1-26-8.5 · "Logistics investment"
- 6-3.1-26-9 · "State tax liability"
- 6-3.1-26-10 · Repealed
- 6-3.1-26-11 · "Taxpayer"
- 6-3.1-26-12 · Purpose of credit
- 6-3.1-26-13 · Entitlement to credit
- 6-3.1-26-14 · Amount of credit
- 6-3.1-26-15 · Carry forward of credit; acceleration of certain credits
- 6-3.1-26-16 · Shareholder or partner entitled to credit; acceleration of
- 6-3.1-26-17 · Application
- 6-3.1-26-18 · Agreement for credit; conditions
- 6-3.1-26-19 · Credit disallowed for relocated jobs
- 6-3.1-26-20 · Certification of qualified investments
- 6-3.1-26-21 · Agreement for credit; contents