Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 17-4-3
Federally chartered credit unions; exemption
Official textiac.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- 18-1-2 · "Calendar month" defined (Repealed)
- 18-1-3 · "Calendar week" defined (Repealed)
- 18-1-4 · "Calendar year" defined (Repealed)
- 18-1-5 · "Day" defined (Repealed)
- 18-1-6 · "Department" defined (Repealed)
- 18-1-7 · "Qualified organization" defined (Repealed)
- 18-1-8 · "Value" defined (Repealed)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)