Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and
(2) IC 6-5.5 (the financial institutions tax);
as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.
As added by P.L.15-1997, SEC.2. Amended by P.L.192-2002(ss), SEC.111.
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