Indiana Statutes

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

Indiana § 6-3.1-24-14
JurisdictionIndiana
Art. 3.1STATE TAX LIABILITY CREDITS
Ch. 24Venture Capital Investment Tax Credit

This text of Indiana § 6-3.1-24-14 (Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law) 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 § 6-3.1-24-14 (2026).

Text

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.

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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Repealed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"
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Bluebook (online)
Indiana § 6-3.1-24-14, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3.1-24-14.