Indiana Statutes
§ 6-3.1-39.5-13 — Liability
Indiana § 6-3.1-39.5-13
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 39.5Employer Child Care Expenditure Credits
This text of Indiana § 6-3.1-39.5-13 (Liability) 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 § 6-3.1-39.5-13 (2026).
Text
A taxpayer that claims a credit under this
chapter is not liable for any act or omission occurring at an Indiana
qualified child care facility that contracts with the taxpayer to provide
child care services to employees of the taxpayer if the Indiana qualified
child care facility is not owned or operated by the taxpayer.
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Legislative History
As added by P.L.201-2023, SEC.103.
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Repealed§ 6-1.1-1-14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 § 6-3.1-39.5-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-39.5-13.