Indiana Code 6-3.1-17.1-6. “State tax liability”
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Sec. 6. As used in this chapter, “state tax liability” means a taxpayer’s total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), 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.236-2023, SEC.67.