Ind. Code § 4-4-10.9-5.5 – "Covered taxes"

"Covered taxes" refers to any of the following:

(1) The state gross retail tax imposed under IC 6-2.5-2-1 or the use tax imposed under IC 6-2.5-3-2 .
(2) The adjusted gross income tax imposed under IC 6-3-2-1 .

As added by P.L.224-2003, SEC.272.