Indiana Code
Chapter 19. Community Revitalization Enhancement District Tax Credit
6-3.1-19-1. "State and Local Tax Liability"

Sec. 1. As used in this chapter, "state and local 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);
(2) IC 6-3.6 (local income tax);
(3) IC 6-5.5 (the financial institutions tax); and
(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage 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.125-1998, SEC.3. Amended by P.L.192-2002(ss), SEC.113; P.L.197-2016, SEC.30; P.L.154-2020, SEC.17.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3.1. State Tax Liability Credits

Chapter 19. Community Revitalization Enhancement District Tax Credit

6-3.1-19-1. "State and Local Tax Liability"

6-3.1-19-1.5. "Pass Through Entity"

6-3.1-19-2. "Qualified Investment"

6-3.1-19-2.5. "Taxpayer"

6-3.1-19-3. Entitlement to Credit; Amount; Assignment

6-3.1-19-4. Credit Carryover; Carryback or Refund Unavailable