GroundRules
IC 6-3.1-38.1-6: "State tax liability"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.1. STATE TAX LIABILITY CREDITS
- Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON