IC 6-3.1-38.1-6 — "State tax liability"
Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure Investment
Section text
Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.
As added by P.L.173-2025, SEC.2.
Source: official publisher (2026 edition)