Indiana Code - Taxation - Title 6, Section 6-3.1-16-6

"State tax liability"

Sec. 6. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7
(the adjusted gross income tax), as computed after the application of
all 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.77-1993, SEC.1. Amended by P.L.192-2002(ss),
SEC.108.

Last modified: May 28, 2006