Indiana § 6-3-1-30 "Holocaust victim's settlement payment"

Indiana Statutes

§ 6-3-1-30 — "Holocaust victim's settlement payment"

Indiana·Art. 3 STATE INCOME TAXES·Ch. 1 Definitions

As used in this chapter, "Holocaust victim's settlement payment" means a payment received:

(1)as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;

(2)under the German Act Regulating Unresolved Property Claims;

(3)under any other foreign law providing payments for Holocaust claims; or

(4)as a result of the settlement of any other Holocaust claim, including:

(A)insurance claims;

(B)claims relating to looted art;

(C)claims relating to looted financial assets; or

(D)claims relating to slave labor wages.

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As used in this chapter, "Holocaust victim's
settlement payment" means a payment received:
(1) as a result of the settlement of the action entitled "In re
Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No.
96-4849;
(2) under the German Act Regulating Unresolved Property
Claims;
(3) under any other foreign law providing payments for Holocaust
claims; or
(4) as a result of the settlement of any other Holocaust claim,
including:
(A) insurance claims;
(B) claims relating to looted art;
(C) claims relating to looted financial assets; or
(D) claims relating to slave labor wages.

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