Ind. Code § 6-3.1-9-6

Current through P.L. 171-2024

Section 6-3.1-9-6 - Allowable years of credit

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 or permanently set aside in a special account for the approved program or purpose.

IC 6-3.1-9-6

As added by P.L. 51-1984, SEC.1.