45 IAC 13-6-2

45 IAC 13-6-2 Expiration of credit

Last amended: 2026Year: 2027Length: 41 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 13-6-2

Sec. 2. If a credit for a particular quarter has not been applied as a credit against tax at the end of the immediately following quarter, the remaining credit may no longer be used as a credit against a tax liability.
45 IAC 13-6-2: 45 IAC 13-6-2 Expiration of credit | Justis AI