"State tax liability" defined
Sec. 5. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
and
(2) IC 6-5.5 (the financial institutions 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.15-1997, SEC.2. Amended by P.L.192-2002(ss),
SEC.111.
Last modified: May 28, 2006