Indiana Code 6-3.1-18-5. “State tax liability”
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Sec. 5. As used in this chapter, “state tax liability” means a taxpayer’s total tax liability incurred under:
(2) IC 6-5.5 (the financial institutions tax);
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and
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.15-1997, SEC.2. Amended by P.L.192-2002(ss), SEC.111.