Indiana Code — Title 6 (Taxation)
IC 6-3.1-29-11
"State tax liability"
Official textiga.in.govlast amended
Sec. 11. 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 6-5.5 (the financial institutions tax);
# (3)
IC 27-1-18-2 (the insurance premiums tax); and
# (4)
IC 6-2.3 (the utility receipts tax) (before its repeal);
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.191-2005, SEC.15. Amended by P.L.138-2022, SEC.9.
Amendment history
As added by P.L.191-2005, SEC.15. Amended by P.L.138-2022, SEC.9.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-29-0.1 · Application of chapter; severability
- 6-3.1-29-1 · Legislative intent; use of women and minority businesses as
- 6-3.1-29-2 · "Commission"
- 6-3.1-29-3 · "Corporation"
- 6-3.1-29-4 · "Department"
- 6-3.1-29-4.5 · "Fluidized bed combustion technology"
- 6-3.1-29-5 · "Indiana coal"
- 6-3.1-29-6 · "Integrated coal gasification powerplant"
- 6-3.1-29-7 · "Minority"
- 6-3.1-29-8 · "Minority business enterprise"
- 6-3.1-29-9 · "Pass through entity"
- 6-3.1-29-10 · "Qualified investment"
- 6-3.1-29-11 · "State tax liability"
- 6-3.1-29-12 · "Taxpayer"
- 6-3.1-29-13 · "Women's business enterprise"
- 6-3.1-29-14 · Credit
- 6-3.1-29-15 · Computation of credit amount
- 6-3.1-29-16 · Limitations on use of credit
- 6-3.1-29-17 · Preconstruction application for credit
- 6-3.1-29-18 · Conditions for granting credit application
- 6-3.1-29-19 · Terms of required agreement; certificate of compliance
- 6-3.1-29-20 · Allocation of credit among shareholders, partners, and
- 6-3.1-29-20.5 · Assignability of credit by contract
- 6-3.1-29-20.7 · Findings; election to receive refundable credit
- 6-3.1-29-21 · Claiming tax credit