Indiana Code 6-3.1-38.3-2. “State tax liability”
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Sec. 2. As used in this chapter, “state tax liability” means the taxpayer’s total tax liability that is incurred under:
(2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(3) 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.236-2023, SEC.68.