Section 6-3.1-11-12 - "State tax liability" As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);(2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and(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.
Amended by P.L. 154-2020,SEC. 13, eff. 7/1/2020.As added by P.L. 379-1987 (ss), SEC.11. Amended by P.L. 80-1989, SEC.10; P.L. 347-1989 (ss), SEC.16; P.L. 192-2002 (ss), SEC.101.