2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 30.5. School Scholarship Tax Credit
6-3.1-30.5-5. "State tax liability"

Universal Citation: IN Code § 6-3.1-30.5-5 (2019)
IC 6-3.1-30.5-5 "State tax liability"

Sec. 5. As used in this chapter, "state tax liability" means a 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 6-5.5 (the financial institutions tax); and

(3) IC 27-1-18-2 (the insurance premiums 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.182-2009(ss), SEC.205.

Disclaimer: These codes may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.