Indiana Code - Taxation - Title 6, Section 6-3-3-1

Amounts deducted and withheld

Sec. 1. The amount deducted and withheld as tax under
IC 6-3-4-8, IC 6-3-4-12, and IC 6-3-4-13 during any taxable year
shall be allowed as a credit to the taxpayer against the tax imposed
on him by IC 6-3-2.
(Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15.) As
amended by P.L.2-1988, SEC.8.

Last modified: May 28, 2006