2021 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 5. Deductions
6-2.3-5-5. Interstate Mobile Telecommunications

Universal Citation: IN Code § 6-2.3-5-5 (2021)

Sec. 5. A taxpayer is entitled to a deduction for gross receipts exempt from taxation under IC 6-8.1-15 and the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

As added by P.L.192-2002(ss), SEC.47.

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