LegalFix
Sign In

6-3.1-11-12. "State tax liability"

IN Code § 6-3.1-11-12 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 12. 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);

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.379-1987(ss), SEC.11. Amended by P.L.80-1989, SEC.10; P.L.347-1989(ss), SEC.16; P.L.192-2002(ss), SEC.101.

Previous Section
6-3.1-11-11. "Rehabilitation"
Next Section
6-3.1-11-13. "Taxpayer"