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2019 Indiana Code
Title 21. Higher Education
Article 30. State Educational Institutions: Donations; Gifts, Bequests, and Devises
Chapter 2. Gift Annuities; Restrictions on Gifts; Gifts for a Permanent Endowment
21-30-2-5. Tax exemption
Universal Citation: IN Code § 21-30-2-5 (2019)
IC 21-30-2-5 Tax exemption
Sec. 5. All annuities provided in connection with a gift are free of all taxation within Indiana.
[Pre-2007 Higher Education Recodification Citation: 4-24-2-5.]
As added by P.L.2-2007, SEC.271.
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