Section 17IAC2-2-17. "State tax liability" defined

   "State tax lability" means a taxpayer's total tax liability incurred under:

(1) IC 6-2.1 (the gross income tax);

(2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and

(3) IC 6-3-8 (the supplemental net 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 IC 6-3.1-16 and this article. (Office of Community and Rural Affairs; 17 IAC 2-2-17; filed Nov 4, 1999, 10:04 a.m.: 23 IR 550; readopted filed Aug 4, 2005, 6:00 p.m.: 28 IR 3661; readopted filed Jul 28, 2011, 10:28 a.m.: 20110824-IR-312110103RFA) NOTE: Transferred from the Natural Resources Commission (312 IAC 23-2-17) to the Office of Community and Rural Affairs (17 IAC 2-2-17) by P.L.166-2014, SECTION 21, effective January 1, 2015.