Indiana Statutes
§ 6-3.1-18-8 — Credit supplement; other credits
Indiana § 6-3.1-18-8
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 18Individual Development Account Tax Credit
This text of Indiana § 6-3.1-18-8 (Credit supplement; other credits) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3.1-18-8 (2026).
Text
The credit provided under section 7 of this
chapter is in addition to a tax credit to which a shareholder, partner, or
member of a pass through entity is otherwise entitled under IC 6-3, this
article, or IC 6-5.5. However, a pass through entity and a shareholder,
partner, or member of the pass through entity may not claim more than
one (1) credit for the same qualified expenditure.
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Legislative History
As added by P.L.15-1997, SEC.2. Amended by P.L.1-2003,
SEC.38; P.L.269-2003, SEC.10.
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"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3.1-18-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-18-8.