"State tax liability" defined
Sec. 3. As used in this chapter, "state tax liability" means a
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.9-1986, SEC.8.
Last modified: May 28, 2006