Indiana Statutes
§ 4-4-28-14 — Interest; taxes; fees
Indiana § 4-4-28-14
This text of Indiana § 4-4-28-14 (Interest; taxes; fees) 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 § 4-4-28-14 (2026).
Text
(a)An account must earn interest at a rate that
is competitive in the county where the account is located.
(b)Interest earned on an account during a taxable year is not subject
to taxation under IC 6-3 or IC 6-5.5.
(c)An account is a custodial account and is not subject to fees.
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Legislative History
As added by P.L.15-1997, SEC.1. Amended by
P.L.192-2002(ss), SEC.2; P.L.50-2016, SEC.8.
Nearby Sections
15
§ 4-1-1-1
Dates beginning and ending§ 4-1-1-2
Reports to governor§ 4-1-10-1
Applicability§ 4-1-10-1.5
"Person"§ 4-1-10-11
Attorney general investigation of disclosures; notice to county
prosecutor and state police§ 4-1-10-12
Attorney general determination of infraction; report to appointing
authority and county prosecutor§ 4-1-10-13
Attorney general rulemaking authority§ 4-1-10-2
"State agency"§ 4-1-10-3
Nondisclosure of Social Security number§ 4-1-10-6
State agency complianceCite This Page — Counsel Stack
Bluebook (online)
Indiana § 4-4-28-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/4-4-28-14.