Ind. Code § 6-3.1-20-3

"State income tax liability"

As added by P.L.151-2001, SEC.5.

Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC 6-3.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.