Indiana Code — Title 6 (Taxation)
IC 6-3.1-36-5
"State tax liability"
Official textiga.in.govlast amended
Sec. 5. 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); and
# (2)
IC 6-5.5 (the financial institutions 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.135-2022, SEC.19.
Amendment history
As added by P.L.135-2022, SEC.19.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-35.8-2 · Eligible persons
- 6-3.1-35.8-3 · Amount of credit; pass through entities
- 6-3.1-35.8-4 · Application process; proof of payment; approval of a…
- 6-3.1-35.8-5 · Annual aggregate credit limit
- 6-3.1-35.8-6 · Unused credits
- 6-3.1-35.8-6.1 · Information posted by the department
- 6-3.1-35.8-7 · Applicable tax years
- 6-3.1-35.8-8 · Expiration
- 6-3.1-36-1 · "Corporation"
- 6-3.1-36-2 · "Qualified applicant"
- 6-3.1-36-3 · "Qualified media production"
- 6-3.1-36-4 · "Qualified production expenses"
- 6-3.1-36-5 · "State tax liability"
- 6-3.1-36-6 · "Taxpayer"
- 6-3.1-36-7 · Application for tax credit; certification of eligibility
- 6-3.1-36-8 · Determination of tax credit amount
- 6-3.1-36-9 · Pass through entity; shareholder, partner, or member
- 6-3.1-36-10 · Claiming of credit on state tax return
- 6-3.1-36-11 · Credit carryover
- 6-3.1-36-11.5 · Credit assignability
- 6-3.1-36-11.7 · Credit limitation
- 6-3.1-36-12 · Credit subject to annual aggregate credit limit
- 6-3.1-36-13 · Expiration
- 6-3.1-37.2-1 · "Corporation"
- 6-3.1-37.2-2 · "Mine reclamation site"