Indiana Statutes

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

Indiana·Art. 8 MISCELLANEOUS·Ch. 15 Nonprofit Agricultural Organization Health Coverage

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

Indiana § 6-8-15-5 (Nonprofit agricultural organization health coverage tax; election to be subject to adjusted gross income tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

As added by P.L.154-2020, SEC.38. Amended by P.L.194-2023, SEC.31.

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Repealed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 ↗