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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
CHAPTER 9. Miscellaneous
6-5.5-9-4. Exemption from income taxes
Universal Citation: IN Code § 6-5.5-9-4 (2018)
IC 6-5.5-9-4 Exemption from income taxes
Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable year is not, for that taxable year or part of a taxable year, subject to the income taxes imposed by IC 6-3.
(b) The exemption provided for the taxes listed in subsection (a) does not apply to a taxpayer to the extent the taxpayer is acting in a fiduciary capacity.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.35; P.L.1-1991, SEC.56; P.L.192-2002(ss), SEC.131.
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