45 Ind. Admin. Code 17-4-3

Current through January 8, 2025
Section 45 IAC 17-4-3 - Federally chartered credit unions; exemption

Authority: IC 6-5.5-9-1

Affected: IC 6-5.5

Sec. 3.

Federal law prohibits the state taxation of federally chartered credit unions under the Federal Credit Union Act ( 12 U.S.C. 1768 ).

45 IAC 17-4-3

Department of State Revenue; 45 IAC 17-4-3; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1221