Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.129-2001, SEC.7.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 22. Residential Historic Rehabilitation Credit
6-3.1-22-4. "Qualified Expenditures"
6-3.1-22-6. "State Tax Liability"
6-3.1-22-8. Entitlement to Credit
6-3.1-22-9. Qualifying Conditions; Assistance to Office by Department of Natural Resources
6-3.1-22-10. Certifications for Rehabilitation Work
6-3.1-22-11. Credit Claimed on Tax Return
6-3.1-22-12. Reduction of Adjusted Basis
6-3.1-22-13. Recaptured Credit