Indiana Code — Title 6 (Taxation)
IC 6-3.1-24-14
Tax credit not considered a security; issuance or assignment
Official textiga.in.govlast amended
not subject to the Indiana securities law
Sec. 14. A certificate or tax credit issued under this chapter or assigned under section
12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana securities law under IC 23.
As added by P.L.106-2014, SEC.1. Amended by P.L.158-2019, SEC.15.
Amendment history
As added by P.L.106-2014, SEC.1. Amended by P.L.158-2019, SEC.15.
Source: view the official text
Nearby sections (25 sections)
- 6-3.1-24-5 · "Taxpayer" defined
- 6-3.1-24-6 · Credit; eligibility
- 6-3.1-24-7 · Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 · Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 · Maximum allowable credit; notice to investors
- 6-3.1-24-8.5 · Maximum allowable credit; qualified investment fund;…
- 6-3.1-24-9 · Repealed
- 6-3.1-24-10 · Repealed
- 6-3.1-24-11 · Pass through entity; eligibility of owners, shareholders,…
- 6-3.1-24-12 · Carryover of unused tax credit; assignment of all or part…
- 6-3.1-24-12.5 · Certification of investment plan; application; proof of
- 6-3.1-24-13 · Returns; submission of certificates from Indiana economic
- 6-3.1-24-14 · Tax credit not considered a security; issuance or…
- 6-3.1-24-15 · Maximum annual statewide allowance for credits
- 6-3.1-26-0.3 · Legalization of actions taken by Indiana economic
- 6-3.1-26-1 · Repealed
- 6-3.1-26-2 · Repealed
- 6-3.1-26-2.5 · "Corporation"
- 6-3.1-26-3 · Repealed
- 6-3.1-26-3.1 · "Digital manufacturing equipment"
- 6-3.1-26-4 · Repealed
- 6-3.1-26-5 · "Highly compensated employee"
- 6-3.1-26-5.5 · "Motion picture or audio production"
- 6-3.1-26-6 · "New employee"
- 6-3.1-26-7 · "Pass through entity"