Indiana § 6-8.1-15-20 Application of chapter if federal law invalidated

Indiana Statutes

§ 6-8.1-15-20 — Application of chapter if federal law invalidated

Indiana § 6-8.1-15-20

Art. 8.1DEPARTMENT OF STATE REVENUE; TAX

Ch. 15Taxing Situs of Mobile Telecommunications Service

This text of Indiana § 6-8.1-15-20 (Application of chapter if federal law invalidated) 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 § 6-8.1-15-20 (2026).

Text

Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that:

(1)is based on federal law;

(2)is no longer subject to appeal; and

(3)substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

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Notwithstanding any other provision of this
chapter, this chapter does not apply to any tax, charge, or fee levied by
the state or a taxing jurisdiction within Indiana beginning on the date
of entry of a final judgment on the merits by a court that:
(1) is based on federal law;
(2) is no longer subject to appeal; and
(3) substantially limits or impairs the essential elements of the
federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116
et seq.).