"State tax liability" defined
Sec. 14. As used in this chapter, "state tax liability" means the
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.125-1998, SEC.2. Amended by P.L.192-2002(ss),
SEC.103.
Last modified: May 28, 2006