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§ 6-3-1-11-12 — Indiana Law | CourtGPT
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  4. Title 6 - Taxation/
  5. Article 3.1 - State Tax Liability Credits/
  6. Chapter 11 - Industrial Recovery Tax Credit6-3.1-11-1. "Applicable Percentage"/
  7. § 6-3-1-11-12
Indiana Legal Code

§ 6-3-1-11-12

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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) or IC 6-8-15 (the nonprofit agricultural organization health coverage 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; P.L.154-2020, SEC.13.