{"data":{"id":"us-in/ic-6-3.1-30-6","jurisdiction":"us-in","citation":"IC 6-3.1-30-6","heading":"\"State tax liability\"","body":"Sec. 6. As used in this chapter, \"state tax liability\" means a taxpayer's total tax liability that is incurred under:\n(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);\n(2) IC 6-5.5 (the financial institutions tax); and\n(3) IC 27-1-18-2 (the insurance premiums tax);\nas 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 30. Headquarters Relocation Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-30-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"85d8d27c9e1d3e875cd4f946894d5a501d538e65fc9154f049b756e994f81c64","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-30-5","next":"us-in/ic-6-3.1-30-7"},"notice":"GroundRules: Original legal text. Not legal advice."}