Indiana Code — Title 6 (Taxation)
IC 6-3.1-38.1-6
"State tax liability"
Official textiga.in.govlast amended
Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all 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.173-2025, SEC.2.
Amendment history
As added by P.L.173-2025, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-38-3 · "State tax liability"
- 6-3.1-38-4 · Credit for qualified taxpayer; credit amounts
- 6-3.1-38-5 · Reporting requirements
- 6-3.1-38-6 · Claiming credit on tax return
- 6-3.1-38-7 · Maximum amount of credit; approval of claims
- 6-3.1-38-8 · Credit carryover; carryback or refund of unused credit
- 6-3.1-38-9 · Rules
- 6-3.1-38.1-1 · "Pass through entity"
- 6-3.1-38.1-2 · "Qualified applicant"
- 6-3.1-38.1-3 · "Qualified new rail infrastructure expenditures"
- 6-3.1-38.1-4 · "Qualified railroad expenditures"
- 6-3.1-38.1-5 · "Qualified rural county"
- 6-3.1-38.1-6 · "State tax liability"
- 6-3.1-38.1-7 · "Taxpayer"
- 6-3.1-38.1-8 · Applying for tax credit; eligibility
- 6-3.1-38.1-9 · Amount of tax credit
- 6-3.1-38.1-10 · Amount of tax credit; pass through entities
- 6-3.1-38.1-11 · Claiming tax credit
- 6-3.1-38.1-12 · Carry over of excess tax credit
- 6-3.1-38.1-13 · Assignment of tax credit
- 6-3.1-38.1-14 · Aggregate amount of tax credits permitted
- 6-3.1-38.1-15 · Expiration
- 6-3.1-38.3-1 · "Pass through entity"
- 6-3.1-38.3-2 · "State tax liability"
- 6-3.1-38.3-3 · Credit