Applicability

Official textiga.in.govlast amended 2015

Sec. 1.

# (a)

Subject to subsection (b), this chapter applies to taxable years beginning after
December 31, 2012.

# (b)

A person is not entitled to a tax credit for placing a qualified vehicle into service after
December 31, 2016. However, this subsection may not be construed to prevent a person from carrying an unused tax credit attributable to a qualified vehicle placed into service before January 1, 2017, forward to a taxable year beginning after December 31, 2016, in the manner provided by section 13 of this chapter.
As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.87.

Amendment history

As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.87.

Source: view the official text

Nearby sections (25 sections)

6-3.1-34-12 · Allocation of credit against taxes owed; order;…
6-3.1-34-13 · Credit carryover
6-3.1-34-14 · Credit assignment
6-3.1-34-15 · Requirements to be awarded a credit
6-3.1-34-16 · Factors considered in determining whether to award a…
6-3.1-34-17 · Requirement that taxpayer enter into agreement with the
6-3.1-34-18 · Repayment provisions
6-3.1-34-19 · Procedure to claim a credit
6-3.1-34-20 · Notice of noncompliance; assessment
6-3.1-34-21 · Evaluation of the performance of the tax credit program;
6-3.1-34-22 · Repealed
6-3.1-34-23 · Credit subject to annual aggregate credit limit
6-3.1-34.6-1 · Applicability
6-3.1-34.6-2 · "Department"
6-3.1-34.6-3 · "Natural gas"
6-3.1-34.6-4 · "Pass through entity"
6-3.1-34.6-5 · "Person"
6-3.1-34.6-6 · "Qualified vehicle"
6-3.1-34.6-7 · "State tax liability"
6-3.1-34.6-8 · Credit claims; credit amounts; claims for vehicles…
6-3.1-34.6-9 · Maximum credit amount for vehicles placed into service in
6-3.1-34.6-10 · Maximum annual credit; maximum overall credit
6-3.1-34.6-11 · Claiming credit; pass through entity
6-3.1-34.6-12 · Procedure to claim credit
6-3.1-34.6-13 · Credit carryover; no carryback or refund

Full table of contents →