IC 6-1.1-8.2-3 — "Tax liability" defined
Chapter 8.2. Credit for Railroad Car Maintenance and Improvements
Section text
Sec. 3. As used in this chapter, "tax liability" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.
As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.22.
Source: official publisher (2026 edition)