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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.1. STATE TAX LIABILITY CREDITS
CHAPTER 24. Venture Capital Investment Tax Credit
6-3.1-24-14. Tax credit not considered a security
Universal Citation: IN Code § 6-3.1-24-14 (2017)
IC 6-3.1-24-14 Tax credit not considered a security
Sec. 14. A certificate or tax credit issued under this chapter may not be considered to be a security for purposes of IC 23.
As added by P.L.106-2014, SEC.1.
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