Indiana Code — Title 6 (Taxation)
IC 6-8-15-5
Nonprofit agricultural organization health coverage tax;
election to be subject to adjusted gross income tax
Sec. 5. If an organization provides nonprofit agricultural organization coverage in
Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization:
# (1)
files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and
# (2)
states in the notice of election that the organization elects to be subject to the tax
imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.
As added by P.L.154-2020, SEC.38. Amended by P.L.194-2023, SEC.31.
Amendment history
As added by P.L.154-2020, SEC.38. Amended by P.L.194-2023, SEC.31.
Source: view the official text
Nearby sections (25 sections)
- 6-8-14-2 · "Qualified motorsports facility"
- 6-8-14-3 · "Race day"
- 6-8-14-4 · Admissions fee imposed; amount
- 6-8-14-5 · Liability for admissions fee
- 6-8-14-6 · Collection of admissions fee
- 6-8-14-7 · Remitting of admissions fees; filing of returns
- 6-8-14-8 · Deposit of admissions fees into state general fund
- 6-8-14-9 · Expiration of admissions fee
- 6-8-15-1 · "Commissioner"
- 6-8-15-2 · "Department"
- 6-8-15-3 · "Nonprofit agricultural organization"
- 6-8-15-4 · "Nonprofit agricultural organization coverage"
- 6-8-15-5 · Nonprofit agricultural organization health coverage tax;
- 6-8-15-6 · Reporting of gross premiums received; imposition of tax;
- 6-8.1-1-1 · "Listed taxes"; "taxes"
- 6-8.1-1-1.5 · "Commissioner"
- 6-8.1-1-2 · "Department"
- 6-8.1-1-3 · "Person"
- 6-8.1-1-4 · "Due date"
- 6-8.1-1-4.5 · "Periodic tax"
- 6-8.1-1-5 · Repealed
- 6-8.1-1-5.5 · "Taxpayer"
- 6-8.1-1-6 · Application of article; conflicts with other laws
- 6-8.1-1-7 · Definitions; applicability
- 6-8.1-1-8 · Applicability of law; determination of rights and duties