Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 5.5 - TAXATION OF FINANCIAL INSTITUTIONS
Chapter 9 - MISCELLANEOUS
Section 6-5.5-9-5 - Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability

Ind. Code § 6-5.5-9-5

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Current through P.L. 171-2024
Section 6-5.5-9-5 - Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability

A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest.

IC 6-5.5-9-5

As added by P.L. 347-1989 (ss), SEC.1. Amended by P.L. 21-1990, SEC.36.