IC 6-3.1-40-4 — "State income tax liability"
Chapter 40. Physician Practice Ownership Tax Credit
Section text
Sec. 4. As used in this chapter, "state income tax liability" means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the 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.203-2023, SEC.3.
Source: official publisher (2026 edition)