Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-6

"State tax liability"

Sec. 6. 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.81-2004, SEC.22.

Last modified: May 28, 2006