6-3.1-34-9. "State tax liability"

IN Code § 6-3.1-34-9 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Effective 1-1-2020.

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);

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.