Indiana § 6-8-15-5 Nonprofit agricultural organization health coverage tax; election to be
subject to adjusted gross income tax

Indiana Statutes

§ 6-8-15-5 — Nonprofit agricultural organization health coverage tax; election to be subject to adjusted gross income tax

Indiana § 6-8-15-5

Art. 8MISCELLANEOUS

Ch. 15Nonprofit Agricultural Organization Health Coverage

This text of Indiana § 6-8-15-5 (Nonprofit agricultural organization health coverage tax; election to be subject to adjusted gross income tax) 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 § 6-8-15-5 (2026).

Text

If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization:

(1)files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and

(2)states in the notice of election that the organization elects to be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.

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

If an organization provides nonprofit agricultural
organization coverage in Indiana, the organization is subject to a
nonprofit agricultural organization health coverage tax under this
chapter unless the organization:
(1) files a notice of election with the insurance commissioner and
the commissioner of the department on or before November 30 of
a taxable year; and
(2) states in the notice of election that the organization elects to
be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for
the taxable year.