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·Art. 8.1 DEPARTMENT OF STATE REVENUE; TAX·Ch. 15 Taxing Situs of Mobile Telecommunications Service

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.).

Indiana § 6-8.1-15-20 (Application of chapter if federal law invalidated) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.