Sec. 7. As used in this chapter, "state tax liability" means a person'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); and
(3) IC 27-1-18-2 (the insurance premiums 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.277-2013, SEC.6.
Structure Indiana Code
Article 3.1. State Tax Liability Credits
Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles
6-3.1-34.6-4. "Pass Through Entity"
6-3.1-34.6-6. "Qualified Vehicle"
6-3.1-34.6-7. "State Tax Liability"
6-3.1-34.6-8. Credit Claims; Credit Amounts; Claims for Vehicles Placed Into Service in 2013
6-3.1-34.6-10. Maximum Annual Credit; Maximum Overall Credit
6-3.1-34.6-11. Claiming Credit; Pass Through Entity
6-3.1-34.6-12. Procedure to Claim Credit
6-3.1-34.6-13. Credit Carryover; No Carryback or Refund
6-3.1-34.6-14. Credit Sale, Assignment, or Transfer Prohibited