Indiana Code 6-3.1-36-5. “State tax liability”
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Sec. 5. As used in this chapter, “state tax liability” means a taxpayer‘s total tax liability that is 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
Terms Used In Indiana Code 6-3.1-36-5
- taxpayer: means a qualified applicant that has any state tax liability. See Indiana Code 6-3.1-36-6
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.135-2022, SEC.19.