Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 17 - TAXATION OF FINANCIAL INSTITUTIONS
Rule 4 - Other Taxpayers
Section 4-3 - Federally chartered credit unions; exemption

Universal Citation: 45 IN Admin Code 4-3

Current through September 18, 2024

Authority: IC 6-5.5-9-1

Affected: IC 6-5.5

Sec. 3.

Federal law prohibits the state taxation of federally chartered credit unions under the Federal Credit Union Act ( 12 U.S.C. 1768 ).

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Indiana Administrative CodeTitle 45 - DEPARTMENT OF STATE REVENUEArticle 17 - TAXATION OF FINANCIAL INSTITUTIONSRule 4 - Other TaxpayersSection 4-3 - Federally chartered credit unions; exemption

Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 17 - TAXATION OF FINANCIAL INSTITUTIONS
Rule 4 - Other Taxpayers
Section 4-3 - Federally chartered credit unions; exemption