{"data":{"id":"us-in/ic-6-3.1-10-3","jurisdiction":"us-in","citation":"IC 6-3.1-10-3","heading":"\"State tax liability\" defined","body":"Sec. 3. As used in this chapter, \"state tax liability\" means a taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), 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.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 10. Enterprise Zone Investment Cost Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-10-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"31a57a3f8af39680e1c886eead0320bd22dad42d0f8750082f84ca1cad8f83fd","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-10-2.5","next":"us-in/ic-6-3.1-10-4"},"notice":"GroundRules: Original legal text. Not legal advice."}