{"data":{"id":"us-in/ic-6-3.1-40-7","jurisdiction":"us-in","citation":"IC 6-3.1-40-7","heading":"Allowable years of credit","body":"Sec. 7. A taxpayer may claim a tax credit under this chapter for a taxable year described in section 6 of this chapter and the two (2) immediately following taxable years.","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#6-3.1-40-7","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"809caa32d65e850d21455c1abeb0d25913967cc0832c2b9e77e9c11f879f663c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-40-6","next":"us-in/ic-6-3.1-40-8"},"notice":"GroundRules: Original legal text. Not legal advice."}