2017 Indiana Code
TITLE 6. Taxation
ARTICLE 1.1. PROPERTY TAXES
CHAPTER 8.2. Credit for Railroad Car Maintenance and Improvements
6-1.1-8.2-3. "Tax liability" defined
IC 6-1.1-8.2-3 "Tax liability" defined
Sec. 3. As used in this chapter, "tax liability" means a railroad car company’s tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.
As added by P.L.253-1999, SEC.2.
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