§ 6-3-1-26-13

A taxpayer that:(1) is awarded a tax credit under this chapter by the corporation; and(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;is entitled to a credit against the taxpayer's state tax liability in a taxable year.As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.