Ind. Admin. Code tit. 45, § 13-6-2 - Expiration of Credit

Current as of January 1, 1970

45 Iac 13-6-2 - Expiration of Credit45 Iac 13-6-2 - Expiration of Credit

45 Iac 13-6-1 - Credit Defined (repealed)45 Iac 13-6-3 - Application for Refund (repealed)

45 IAC 13-6-2 Expiration of credit

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4; IC 6-6-4.1-7

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.

(Department of State Revenue; Reg 6-6-4.1-7(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2194; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

Disclaimer. This may not be the most current version of this information. Users should consult official sources to verify information on this site is recent and current. Marble does not warrant or represent the accuracy, completeness or reliability of the information contained on this site.