Indiana Code 6-3.1-18-11. Tax credit available only in year paid
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Terms Used In Indiana Code 6-3.1-18-11
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.
As added by P.L.15-1997, SEC.2.