Tax Credit Available Only in Year Paid

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Tax Liability Credits
  5. Individual Development Account Tax Credit
  6. Tax Credit Available Only in Year Paid

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Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.

As added by P.L.15-1997, SEC.2.


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