Section 6-3.1-24-4 - "State tax liability" defined As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
(1) IC 6-2.5 (state gross retail and use tax);(2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);(3) IC 6-5.5 (the financial institutions tax); and(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage 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.
Amended by P.L. 154-2020,SEC. 18, eff. 7/1/2020.As added by P.L. 192-2002 (ss), SEC.119.