{"data":{"id":"us-in/ic-6-3.1-40-4","jurisdiction":"us-in","citation":"IC 6-3.1-40-4","heading":"\"State income tax liability\"","body":"Sec. 4. As used in this chapter, \"state income tax liability\" means the 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 40. Physician Practice Ownership Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-40-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"d8420f7c6d6e08a6c0c743cea3b60fc3db230971a9cdc20b8f8a6c97d64eed66","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40-3","next":"us-in/ic-6-3.1-40-5"},"notice":"GroundRules: Original legal text. Not legal advice."}