Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 3.1 - STATE TAX LIABILITY CREDITS
Chapter 18 - INDIVIDUAL DEVELOPMENT ACCOUNT TAX CREDIT
Section 6-3.1-18-11 - Tax credit available only in year paid

Ind. Code § 6-3.1-18-11

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Current through P.L. 171-2024
Section 6-3.1-18-11 - Tax credit available only in year paid

A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.

IC 6-3.1-18-11

As added by P.L. 15-1997, SEC.2.