"State tax liability"
Sec. 4. 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.215-2003, SEC.2.
Last modified: May 28, 2006