Indiana Statutes

§ 6-3.1-24-14 — Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law

Indiana·Art. 3.1 STATE TAX LIABILITY CREDITS·Ch. 24 Venture Capital Investment Tax Credit
A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana securities law under IC 23.

Free access — add to your briefcase to read the full text and ask questions with AI

Indiana § 6-3.1-24-14 (Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.106-2014, SEC.1. Amended by P.L.158-2019, SEC.15.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
View on official source ↗