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.214-2023, SEC.2.
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