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323 chapters · 4,465 sections in this title.
Ind. Code § 6-3.1-30.5-0.5 Severability
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Sec. 0.5. Each provision of P.L.92-2011 is presumed to be and is severable from the remainder to the fullest extent and under IC 1-1-1-8. If any phrase, clause, sentence, or provision of IC 6-3.1-30.5 or IC 20-51, as added and amended, is held invalid for any reason, the invalidi…
Ind. Code § 6-3.1-30.5-1 "Credit"
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Sec. 1. As used in this chapter, "credit" refers to a credit granted under this chapter. As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-3.1-30.5-10 Pass through entities
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Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the …
Ind. Code § 6-3.1-30.5-11 Claim of credit; submission of information
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Sec. 11. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department…