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2019 Indiana Code
Title 6. Taxation
Article 3.1. State Tax Liability Credits
Chapter 31.9. Hoosier Alternative Fuel Vehicle Manufacturer Tax Credit
6-3.1-31.9-5. "Highly compensated employee"
Universal Citation: IN Code § 6-3.1-31.9-5 (2019)
IC 6-3.1-31.9-5 "Highly compensated employee"
Note: This version of section effective until 1-1-2020. See also following repeal of this chapter, effective 1-1-2020.
Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code.
As added by P.L.223-2007, SEC.4.
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