Ind. Code § 6-3.1-24-14

Current through P.L. 171-2024

Section 6-3.1-24-14 - Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law

A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana securities law under IC 23.

IC 6-3.1-24-14

Amended by P.L. 158-2019,SEC. 15, eff. 7/1/2020.

Added by P.L. 106-2014, SEC. 1, eff. 7/1/2014.