Ind. Code § 6-3.1-18-11 – Tax credit available only in year paid | Midpage
§ 11
Ind. Code § 6-3.1-18-11
Tax credit available only in year paid
As added by P.L.15-1997, SEC.2.
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.