Sec. 1. The amount deducted and withheld as tax under IC 6-3-4-8, IC 6-3-4-12, and IC 6-3-4-13 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on him by IC 6-3-2.
Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15. As amended by P.L.2-1988, SEC.8.
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