Ind. Code § 6-3.1-35.8-6

Current through P.L. 171-2024

Section 6-3.1-35.8-6 - Unused credits

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. A taxpayer is not entitled to a refund of any unused credit.

IC 6-3.1-35.8-6

Added by P.L. 165-2021,SEC. 91, eff. 7/1/2021.