Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.
Ind. Code § 6-3.1-18-11
Tax credit available only in year paid
As added by P.L.15-1997, SEC.2.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.