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Indiana Code — Title 6 (Taxation)

IC 6-3.1-36-6

"Taxpayer"

Official textiga.in.govlast amended

Sec. 6. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability.
As added by P.L.135-2022, SEC.19.

Amendment history

As added by P.L.135-2022, SEC.19.

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Nearby sections (25 sections)
  1. 6-3.1-35.8-3 · Amount of credit; pass through entities
  2. 6-3.1-35.8-4 · Application process; proof of payment; approval of a…
  3. 6-3.1-35.8-5 · Annual aggregate credit limit
  4. 6-3.1-35.8-6 · Unused credits
  5. 6-3.1-35.8-6.1 · Information posted by the department
  6. 6-3.1-35.8-7 · Applicable tax years
  7. 6-3.1-35.8-8 · Expiration
  8. 6-3.1-36-1 · "Corporation"
  9. 6-3.1-36-2 · "Qualified applicant"
  10. 6-3.1-36-3 · "Qualified media production"
  11. 6-3.1-36-4 · "Qualified production expenses"
  12. 6-3.1-36-5 · "State tax liability"
  13. 6-3.1-36-6 · "Taxpayer"
  14. 6-3.1-36-7 · Application for tax credit; certification of eligibility
  15. 6-3.1-36-8 · Determination of tax credit amount
  16. 6-3.1-36-9 · Pass through entity; shareholder, partner, or member
  17. 6-3.1-36-10 · Claiming of credit on state tax return
  18. 6-3.1-36-11 · Credit carryover
  19. 6-3.1-36-11.5 · Credit assignability
  20. 6-3.1-36-11.7 · Credit limitation
  21. 6-3.1-36-12 · Credit subject to annual aggregate credit limit
  22. 6-3.1-36-13 · Expiration
  23. 6-3.1-37.2-1 · "Corporation"
  24. 6-3.1-37.2-2 · "Mine reclamation site"
  25. 6-3.1-37.2-3 · "Qualified investment"
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