"State income tax liability"

Ind. Code § 6-3.1-20-3, under Chapter 20. Income Tax Credit for Property Taxes Paid on Homesteads.

Ind. Code § 6-3.1-20-3

Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC 6-3. As added by P.L.151-2001, SEC.5.