Indiana Statutes

§ 6-3.1-18-11 — Tax credit available only in year paid

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 18 Individual Development Account Tax Credit
A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.

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Indiana § 6-3.1-18-11 (Tax credit available only in year paid) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.15-1997, SEC.2.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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