Indiana Code — Title 6 (Taxation)
IC 6-3.1-26-5
"Highly compensated employee"
Official textiga.in.govlast amended
Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code.
As added by P.L.224-2003, SEC.197.
Amendment history
As added by P.L.224-2003, SEC.197.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3.1-26-1 · Repealed
- 6-3.1-26-2 · Repealed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- 6-3.1-26-3 · Repealed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- 6-3.1-26-4 · Repealed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"
- 6-3.1-26-8 · "Qualified investment"
- 6-3.1-26-8.5 · "Logistics investment"
- 6-3.1-26-9 · "State tax liability"
- 6-3.1-26-10 · Repealed
- 6-3.1-26-11 · "Taxpayer"
- 6-3.1-26-12 · Purpose of credit
- 6-3.1-26-13 · Entitlement to credit
- 6-3.1-26-14 · Amount of credit
- 6-3.1-26-15 · Carry forward of credit; acceleration of certain credits