Indiana § 6-8-12-1 "Eligible entity"

Indiana Statutes

§ 6-8-12-1 — "Eligible entity"

Indiana·Art. 8 MISCELLANEOUS·Ch. 12 Eligible Event; Exemption From Taxation

(a)As used in this chapter, "eligible entity" means:

(1)the National Football League and its affiliates;

(2)the National Collegiate Athletic Association and its affiliates;

(3)the National Basketball Association and its affiliates;

(4)the Women's National Basketball Association and its affiliates; and

(5)the College Football Playoff Group and its affiliates.

(b)The College Football Playoff Group described in subsection

(a)(5) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC.

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(a) As used in this chapter, "eligible entity"
means:
(1) the National Football League and its affiliates;
(2) the National Collegiate Athletic Association and its affiliates;
(3) the National Basketball Association and its affiliates;
(4) the Women's National Basketball Association and its
affiliates; and
(5) the College Football Playoff Group and its affiliates.
(b) The College Football Playoff Group described in subsection
(a)(5) is comprised of the American Athletic Conference, Atlantic
Coast Conference, the Big Ten Conference, Inc., the Big 12
Conference, Inc., Conference USA, Mid-American Conference,
Mountain West Conference, Pac-12 Conference, Southeastern
Conference, Sun Belt Conference, University of Notre Dame Du Lac,
and BCS Properties, LLC.

Indiana § 6-8-12-1 ("Eligible entity") — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130; P.L.13-2025, SEC.1.