Sec. 9. As used in this chapter, "state tax liability" means the 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 27-1-18-2 (the insurance premiums tax); and
(3) IC 6-5.5 (the financial institutions tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);
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.158-2019, SEC.29. Amended by P.L.154-2020, SEC.23.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 34. Redevelopment Tax Credit
6-3.1-34-3.5. "Mine Reclamation Site"
6-3.1-34-4. "Pass Through Entity"
6-3.1-34-5. "Placed in Service"
6-3.1-34-6. "Qualified Redevelopment Site"
6-3.1-34-7. "Qualified Investment"
6-3.1-34-9. "State Tax Liability"
6-3.1-34-11. Application; Amount of Credit; Pass Through Entity
6-3.1-34-12. Allocation of Credit Against Taxes Owed; Order; Computation
6-3.1-34-14. Credit Assignment
6-3.1-34-15. Requirements to Be Awarded a Credit
6-3.1-34-16. Factors Considered in Determining Whether to Award a Credit
6-3.1-34-18. Repayment Provisions
6-3.1-34-19. Procedure to Claim a Credit
6-3.1-34-20. Notice of Noncompliance; Assessment
6-3.1-34-21. Evaluation of the Performance of the Tax Credit Program; Report