Indiana § 6-3.1-19-1 "State and local tax liability"

Indiana Statutes

§ 6-3.1-19-1 — "State and local tax liability"

Indiana § 6-3.1-19-1

Art. 3.1STATE TAX LIABILITY CREDITS

Ch. 19Community Revitalization Enhancement District Tax

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Bluebook

Ind. Code § 6-3.1-19-1 (2026).

Text

As used in this chapter, "state and local tax liability" means a taxpayer's total tax liability incurred under:

(1)IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

(2)IC 6-3.6 (local income tax);

(3)IC 6-5.5 (the financial institutions tax); and

(4)IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

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As used in this chapter, "state and local tax
liability" means a taxpayer's total tax liability incurred under:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);
(2) IC 6-3.6 (local income tax);
(3) IC 6-5.5 (the financial institutions tax); and
(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the
nonprofit agricultural organization health coverage tax);
as computed after the application of all credits that under IC 6-3.1-1-2
are to be applied before the credit provided by this chapter.