Indiana Code - Taxation - Title 6, Section 6-3.1-23-4

"State tax liability" defined

Sec. 4. As used in this chapter, "state tax liability" means a
taxpayer's total tax liability for a listed tax (as defined in
IC 6-8.1-1-1), 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.109-2001, SEC.1. Amended by P.L.192-2002(ss),
SEC.118; P.L.208-2005, SEC.3.

Last modified: May 28, 2006