Indiana Statutes

§ 4-4-28-14 — Interest; taxes; fees

Indiana·Art. 4 LIEUTENANT GOVERNOR·Ch. 28 Individual Development Accounts
(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
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