Indiana Code
Chapter 9. Miscellaneous
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

Sec. 5. 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.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.36.

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Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 5.5. Taxation of Financial Institutions

Chapter 9. Miscellaneous

6-5.5-9-1. Rules

6-5.5-9-2. Other Provisions Applicable to Ic 6-5.5

6-5.5-9-3. Effect of Tax Under Ic 6-5.5 Held Inapplicable or Invalid

6-5.5-9-4. Exemption From Income Taxes

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