§ 6-3-1-40-4

As used in this chapter, 'state income tax liability' means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.203-2023, SEC.3.