Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of this chapter. As added by P.L.253-1999, SEC.2.
Entitlement to credit
Ind. Code § 6-1.1-8.2-4, under Chapter 8.2. Credit for Railroad Car Maintenance and Improvements.
Ind. Code § 6-1.1-8.2-4