Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); and (3) IC 27-1-18-2 (the insurance premiums tax); as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter. As added by P.L.193-2005, SEC.21.
"State tax liability"
Ind. Code § 6-3.1-30-6, under Chapter 30. Headquarters Relocation Tax Credit.
Ind. Code § 6-3.1-30-6