"State and local tax liability"
Sec. 1. As used in this chapter, "state and local 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);
(2) IC 6-3.5-1.1 (county adjusted gross income tax);
(3) IC 6-3.5-6 (county option income tax);
(4) IC 6-3.5-7 (county economic development income tax);
(5) IC 6-5.5 (the financial institutions tax); and
(6) IC 27-1-18-2 (the insurance premiums 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.125-1998, SEC.3. Amended by P.L.192-2002(ss),
SEC.113.
Last modified: May 28, 2006