Sec. 11. 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.
As added by P.L.15-1997, SEC.2.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 18. Individual Development Account Tax Credit
6-3.1-18-1. "Community Development Corporation"
6-3.1-18-3. "Individual Development Account"
6-3.1-18-4. "Pass Through Entity"
6-3.1-18-4.5. "Qualified Contribution"
6-3.1-18-5. "State Tax Liability"
6-3.1-18-6. Credit; Amount; Calculation; Application
6-3.1-18-7. Application of Tax Credit to Pass Through Entities; Calculation
6-3.1-18-8. Credit Supplement; Other Credits
6-3.1-18-9. Application for Tax Credit; Proof of Payment