Indiana Code — Title 6 (Taxation)
IC 6-3.1-40-4
"State income tax liability"
Official textiga.in.govlast amended
Sec. 4. As used in this chapter, "state income tax liability" means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.203-2023, SEC.3.
Amendment history
As added by P.L.203-2023, SEC.3.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-39.5-7 · "Taxpayer"
- 6-3.1-39.5-8 · Entitlement to credit; amount of credit
- 6-3.1-39.5-9 · Shareholder, partner, beneficiary, or member entitled to…
- 6-3.1-39.5-10 · Carry forward of credit
- 6-3.1-39.5-11 · Claiming a credit
- 6-3.1-39.5-12 · Payment of recapture amount; change of ownership
- 6-3.1-39.5-13 · Liability
- 6-3.1-39.5-14 · Maximum aggregate amount of credits
- 6-3.1-39.5-15 · Expiration
- 6-3.1-40-1 · Applicability
- 6-3.1-40-2 · "Physician"
- 6-3.1-40-3 · Repealed
- 6-3.1-40-4 · "State income tax liability"
- 6-3.1-40-5 · "Taxpayer"
- 6-3.1-40-6 · Credit; eligibility; amount
- 6-3.1-40-7 · Allowable years of credit
- 6-3.1-40-8 · Credit carryover; carryback or refund of unused credit;
- 6-3.1-40-9 · Repealed
- 6-3.1-40-9.5 · Claiming credit on tax return; certified list of…
- 6-3.1-40-10 · Assessments
- 6-3.1-40-11 · Maximum amount of credits allowed; exception
- 6-3.1-40-12 · Department website; information required to be provided to
- 6-3.1-40.9-1 · "Affordable housing organization"
- 6-3.1-40.9-2 · "Corporation"
- 6-3.1-40.9-3 · "Credit"