§ 6-3.1-26-13 — Entitlement to credit

Indiana § 6-3.1-26-13

• Jurisdiction: Indiana
• Art. 3.1: STATE TAX LIABILITY CREDITS
• Ch. 26: Hoosier Business Investment Tax Credit

Text

A taxpayer that:
(1) is awarded a tax credit under this chapter by the corporation;
and
(2) complies with the conditions set forth in this chapter and the
agreement entered into by the corporation and the taxpayer under
this chapter;
is entitled to a credit against the taxpayer's state tax liability in a
taxable year.

Legislative History

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.