Indiana Code 6-3.1-19-1. “State and local tax liability”

Sec. 1. As used in this chapter, “state and local tax liability” means a taxpayer‘s total tax liability incurred under:

(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

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taxpayer: means an individual or entity that has any state and local tax liability. See Indiana Code 6-3.1-19-2.5

(2) IC 6-3.6 (local income tax);

(3) IC 6-5.5 (the financial institutions tax); and

(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage 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.125-1998, SEC.3. Amended by P.L.192-2002(ss), SEC.113; P.L.197-2016, SEC.30; P.L.154-2020, SEC.17.