Sec. 4. As used in this chapter, "state income tax liability" means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income 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.203-2023, SEC.3.
"State income tax liability"
Ind. Code § 6-3.1-40-4, under Chapter 40. Physician Practice Ownership Tax Credit.
Ind. Code § 6-3.1-40-4