Chapter 38 - HEALTH REIMBURSEMENT ARRANGEMENT CREDIT
- Section 6-3.1-38-1 - Applicability
- Section 6-3.1-38-2 - "Qualified taxpayer"
- Section 6-3.1-38-3 - "State tax liability"
- Section 6-3.1-38-4 - Credit for qualified taxpayer; credit amounts
- Section 6-3.1-38-5 - Reporting requirements
- Section 6-3.1-38-6 - Claiming credit on tax return
- Section 6-3.1-38-7 - Maximum amount of credit; approval of claims
- Section 6-3.1-38-8 - Credit carryover; carryback or refund of unused credit
- Section 6-3.1-38-9 - Rules