Indiana Code § 6-3.1-34-23

Credit subject to annual aggregate credit limit
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Sec. 23. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9 .   IC 6-3.1-34.6 Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles               6-3.1-34.6-1 Applicability             6-3.1-34.6-2 "Department"             6-3.1-34.6-3 "Natural gas"             6-3.1-34.6-4 "Pass through entity"             6-3.1-34.6-5 "Person"             6-3.1-34.6-6 "Qualified vehicle"             6-3.1-34.6-7 "State tax liability"             6-3.1-34.6-8 Credit claims; credit amounts; claims for vehicles placed into service in 2013             6-3.1-34.6-9 Maximum credit amount for vehicles placed into service in taxable years beginning after December 31, 2013             6-3.1-34.6-10 Maximum annual credit; maximum overall credit             6-3.1-34.6-11 Claiming credit; pass through entity             6-3.1-34.6-12 Procedure to claim credit             6-3.1-34.6-13 Credit carryover; no carryback or refund             6-3.1-34.6-14 Credit sale, assignment, or transfer prohibited

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