{"data":{"id":"us-in/ic-6-3.1-45-5","jurisdiction":"us-in","citation":"IC 6-3.1-45-5","heading":"\"State tax liability\"","body":"Sec. 5. 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 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-45-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"178bba89046fac117b15d36ea6f0611975a33849798ee8006fe79ff11c48cb06","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-45-4","next":"us-in/ic-6-3.1-45-6"},"notice":"GroundRules: Original legal text. Not legal advice."}