45 IAC 17-4-3
Federally chartered credit unions; exemption
Official textIndiana Administrative Code — Title 45 (Dept. of State Revenue)iac.iga.in.govlast amended
Sec. 3. Federal law prohibits the state taxation of federally chartered credit unions under the Federal Credit Union Act (12 U.S.C. 1768).
(Department of State Revenue; 45 IAC 17-4-3; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1221)
Amendment history
(Department of State Revenue; 45 IAC 17-4-3; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1221)
Source: view the official text
Nearby sections (25 sections)
- 17-3-1 · Adjusted gross income
- 17-3-2 · Methods of reporting
- 17-3-3 · Calculating the FIT liability for resident taxpayers filing a…
- 17-3-4 · Calculating the FIT liability for the nonresident taxpayer…
- 17-3-5 · Unitary groups
- 17-3-6 · Calculating the FIT liability for taxpayers filing a combined…
- 17-3-7 · Credits for taxes paid to other states
- 17-3-8 · Credits for certain nonresident taxpayers
- 17-3-9 · Other credits that can be applied against the FIT
- 17-3-10 · Attributing receipts for nonresident taxpayers and…
- 17-4-1 · Resident state chartered credit unions
- 17-4-2 · Nonresident state chartered credit unions
- 17-4-3 · Federally chartered credit unions; exemption
- 17-4-4 · Partnerships or trusts
- 17-4-5 · Investment companies
- 17-5-1 · Required reporting
- 18-1-1 · Applicability (Transferred)
- 18-1-2 · "Calendar month" defined (Repealed)
- 18-1-3 · "Calendar week" defined (Repealed)
- 18-1-4 · "Calendar year" defined (Repealed)
- 18-1-5 · "Day" defined (Repealed)
- 18-1-6 · "Department" defined (Repealed)
- 18-1-7 · "Qualified organization" defined (Repealed)
- 18-1-8 · "Value" defined (Repealed)
- 18-1-9 · "Affiliate" defined (Transferred)