{"data":{"id":"us-in/ic-6-1.1-51.3-0.6","jurisdiction":"us-in","citation":"IC 6-1.1-51.3-0.6","heading":"Taxpayer not entitled to carryover, carryback, or refund of excess credit","body":"Sec. 0.6. (a) If the amount of any credit claimed under this chapter for a taxpayer in a taxable year exceeds the taxpayers property tax liability for that taxable year, the taxpayer may not carry the excess over to the following taxable year.\n(b) A taxpayer is not entitled to any carryback or refund of any unused credit.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 51.3. Local Property Tax Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-51.3-0.6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b7ecab482a7a9261a006a77b5c731ad8707fabecb4fe92f27458dafbd93baf32","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-51.3-0.5","next":"us-in/ic-6-1.1-51.3-1"},"notice":"GroundRules: Original legal text. Not legal advice."}