Sec. 11. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-5.5 (the financial institutions tax);
(3) IC 27-1-18-2 (the insurance premiums tax); and
(4) IC 6-2.3 (the utility receipts tax) (before its repeal);
as computed after the application of the 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.191-2005, SEC.15. Amended by P.L.138-2022, SEC.9.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 29. Coal Gasification Technology Investment Tax Credit
6-3.1-29-0.1. Application of Chapter; Severability
6-3.1-29-1. Legislative Intent; Use of Women and Minority Businesses as Vendors
6-3.1-29-4.5. "Fluidized Bed Combustion Technology"
6-3.1-29-6. "Integrated Coal Gasification Powerplant"
6-3.1-29-8. "Minority Business Enterprise"
6-3.1-29-9. "Pass Through Entity"
6-3.1-29-10. "Qualified Investment"
6-3.1-29-11. "State Tax Liability"
6-3.1-29-13. "Women's Business Enterprise"
6-3.1-29-15. Computation of Credit Amount
6-3.1-29-16. Limitations on Use of Credit
6-3.1-29-17. Preconstruction Application for Credit
6-3.1-29-18. Conditions for Granting Credit Application
6-3.1-29-19. Terms of Required Agreement; Certificate of Compliance
6-3.1-29-20. Allocation of Credit Among Shareholders, Partners, and Members
6-3.1-29-20.5. Assignability of Credit by Contract
6-3.1-29-20.7. Findings; Election to Receive Refundable Credit