Indiana Code - Taxation - Title 6, Section 6-3.1-26-9

"State tax liability"

Sec. 9. 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 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.224-2003, SEC.197.

Last modified: May 28, 2006