{"data":{"id":"us-in/ic-6-3.1-1-1","jurisdiction":"us-in","citation":"IC 6-3.1-1-1","heading":"Definitions; application","body":"Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 1. Definitions; Priority of Credits"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-1-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"8beec154d27b8a74804da7fed0bbe01598a2afdb4eb1632309c798c43e8665ca","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-8.1-3","next":"us-in/ic-6-3.1-1-2"},"notice":"GroundRules: Original legal text. Not legal advice."}