Indiana Statutes

§ 6-3.1-40-7 — Allowable years of credit

Indiana § 6-3.1-40-7
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 40Physician Practice Ownership Tax Credit

This text of Indiana § 6-3.1-40-7 (Allowable years of credit) 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 § 6-3.1-40-7 (2026).

Text

A taxpayer may claim a tax credit under this chapter for a taxable year described in section 6 of this chapter and the two (2) immediately following taxable years.

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Legislative History

As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.75.

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Repealed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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Bluebook (online)
Indiana § 6-3.1-40-7, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-40-7.