Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxable year multiplied by a tax rate equal to four and five-tenths percent (4.5%). STEP TWO: Multiply the STEP ONE result by a fraction, the numerator of which is the number of days in the taxpayer's taxable year that occurred before January 1, 2003, and the denominator of which is the total number of days in the taxable year. (b) The department of state revenue may prescribe forms and procedures for reconciling: (1) the returns and tax due under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13; and (2) the returns and tax due under P.L.192-2002(ss), SECTION 197, as amended by P.L.269-2003, SECTION 13. The procedures may include procedures for granting an automatic extension for the filing of some or all returns that were due before April 16, 2003, under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13. IC 6-3.1 ARTICLE 3.1. STATE TAX LIABILITY CREDITS Ch. 1. Definitions; Priority of Credits Ch. 2. Expired Ch. 3. Repealed Ch. 4. Research Expense Credits Ch. 5. Repealed Ch. 6. Repealed Ch. 7. Enterprise Zone Loan Interest Credit Ch. 8. Repealed Ch. 9. Neighborhood Assistance Credits Ch. 10. Enterprise Zone Investment Cost Credit Ch. 11. Industrial Recovery Tax Credit Ch. 11.5. Repealed Ch. 11.6. Repealed Ch. 12. Repealed Ch. 13. Economic Development for a Growing Economy Tax Credit Ch. 13.5. Repealed Ch. 14. Expired Ch. 15. Expired Ch. 16. Expired Ch. 16.1. Historic Rehabilitation Tax Credit Ch. 17. Repealed Ch. 17.1. Historic Rehabilitation Tax Credit Ch. 18. Individual Development Account Tax Credit Ch. 19. Community Revitalization Enhancement District Tax Credit Ch. 20. Income Tax Credit for Property Taxes Paid on Homesteads Ch. 21. Earned Income Tax Credit Ch. 22. Residential Historic Rehabilitation Credit Ch. 22.2. Repealed Ch. 23. Repealed Ch. 23.8. Repealed Ch. 24. Venture Capital Investment Tax Credit Ch. 25.2. Repealed Ch. 26. Hoosier Business Investment Tax Credit Ch. 27. Repealed Ch. 28. Repealed Ch. 29. Coal Gasification Technology Investment Tax Credit Ch. 30. Headquarters Relocation Tax Credit Ch. 30.5. School Scholarship Tax Credit Ch. 31. Expired Ch. 31.2. Expired Ch. 31.5. Repealed Ch. 31.9. Repealed Ch. 32. Expired Ch. 33. Repealed Ch. 34. Redevelopment Tax Credit Ch. 34.6. Tax Credit for Natural Gas Powered Vehicles Ch. 35. Affordable and Workforce Housing Tax Credit Ch. 35.8. Foster Care Support Tax Credit Ch. 36. Film and Media Production Tax Credit Ch. 37.2. Mine Reclamation Tax Credit Ch. 38. Health Reimbursement Arrangement Credit Ch. 38.1. Railroad Tax Credit for Qualified Infrastructure Investment Ch. 38.3. Employment of Individuals with Disability Tax Credit Ch. 39.5. Employer Child Care Expenditure Credits Ch. 40. Physician Practice Ownership Tax Credit Ch. 40.9. Attainable Homeownership Tax Credit Ch. 45. Small Modular Nuclear Reactor Manufacturing Expense Tax Credit IC 6-3.1-1 Chapter 1. Definitions; Priority of Credits 6-3.1-1-1 Definitions; application 6-3.1-1-2 Order of application 6-3.1-1-3 Limitation on number of credits granted; election by taxpayer; election to carry forward certain tax credits 6-3.1-1-4 Effect of repeal of tax credit statute on carrying over unused tax credits 6-3.1-1-5 Riverboat building tax credit allowed despite repeal of tax credit statute if qualified investments certified before January 1, 2015
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