{"data":{"id":"us-in/ic-6-3.1-38.1-6","jurisdiction":"us-in","citation":"IC 6-3.1-38.1-6","heading":"\"State tax liability\"","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-38.1-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"14b586f9181a98131539a700b0d9757f00487528751dff66fc90622bc36bb655","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-38.1-5","next":"us-in/ic-6-3.1-38.1-7"},"notice":"GroundRules: Original legal text. Not legal advice."}