Indiana Statutes
§ 21-30-2-5 — Tax exemption
Indiana § 21-30-2-5
JurisdictionIndiana
Title 21HIGHER EDUCATION
Art. 30STATE EDUCATIONAL INSTITUTIONS:
Ch. 2Gift Annuities; Restrictions on Gifts; Gifts for a
This text of Indiana § 21-30-2-5 (Tax exemption) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 21-30-2-5 (2026).
Text
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.]
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Legislative History
As added by P.L.2-2007, SEC.271.
Nearby Sections
15
§ 21-12-1-1
Definitions§ 21-12-1-10
"Frank O'Bannon grant"§ 21-12-1-11
"Fund"§ 21-12-1-11.5
"Prior learning assessment"§ 21-12-1-12
Repealed§ 21-12-1-13
"Program"§ 21-12-1-14
"Scholarship"§ 21-12-1-15
"Scholarship applicant"§ 21-12-1-16
"Scholarship recipient"§ 21-12-1-2
"Academic term"§ 21-12-1-3
"Academic year"§ 21-12-1-4
"Active duty"§ 21-12-1-4.5
"Adult student grant"§ 21-12-1-5
"Approved secondary school"§ 21-12-1-6
"Commission"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 21-30-2-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/21-30-2-5.