Indiana Code — Title 6 (Taxation)
IC 6-3.1-40.9-5
"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.201-2023, SEC.104.
Amendment history
As added by P.L.201-2023, SEC.104.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3.1-40-9 · Repealed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"
- 6-3.1-40.9-4 · "Pass through entity"
- 6-3.1-40.9-5 · "State tax liability"
- 6-3.1-40.9-6 · "Taxpayer"
- 6-3.1-40.9-7 · Entitlement to credit
- 6-3.1-40.9-8 · Amount of credit
- 6-3.1-40.9-9 · Carry forward of credit
- 6-3.1-40.9-10 · Shareholder, partner, or member entitled to credit
- 6-3.1-40.9-11 · Application for approval as an affordable housing…
- 6-3.1-40.9-12 · Claiming the credit
- 6-3.1-40.9-13 · Maximum amount of credits
- 6-3.1-40.9-14 · Information concerning the credit on the department…
- 6-3.1-40.9-15 · Adoption of rules
- 6-3.1-40.9-16 · Expiration
- 6-3.1-45-1 · Applicability