Indiana Code — Title 6 (Taxation)
IC 6-8.1-15-20
Application of chapter if federal law invalidated
Official textiga.in.govlast amended
Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply
to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that:
# (1)
is based on federal law;
# (2)
is no longer subject to appeal; and
# (3)
substantially limits or impairs the essential elements of the federal Mobile
Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).
As added by P.L.104-2002, SEC.2.
Amendment history
As added by P.L.104-2002, SEC.2.
Source: view the official text
Nearby sections (25 sections)
- 6-8.1-15-8 · "Place of primary use" defined
- 6-8.1-15-9 · "Prepaid telephone calling service" defined
- 6-8.1-15-10 · "Reseller" defined
- 6-8.1-15-11 · "Serving carrier" defined
- 6-8.1-15-12 · Legislative findings of fact
- 6-8.1-15-13 · Application of chapter
- 6-8.1-15-14 · Sourcing of telecommunications service
- 6-8.1-15-15 · Electronic data base
- 6-8.1-15-16 · Use of enhanced ZIP codes
- 6-8.1-15-17 · Reliance on address supplied by customer
- 6-8.1-15-18 · Correction of erroneous data by department
- 6-8.1-15-19 · Identification of nontaxable services
- 6-8.1-15-20 · Application of chapter if federal law invalidated
- 6-8.1-15-21 · Customer remedies
- 6-8.1-16.3-1 · Definitions
- 6-8.1-16.3-2 · Department of state revenue pilot program; establishment;
- 6-8.1-16.3-3 · Personnel matters
- 6-8.1-16.3-4 · Contracts
- 6-8.1-16.3-5 · Repealed
- 6-8.1-16.3-5.5 · Department of state revenue pilot program fund;…
- 6-8.1-16.3-6 · Public record laws; exception
- 6-8.1-16.3-7 · State and local taxation prohibited
- 6-8.1-16.3-8 · Annual report
- 6-8.1-16.3-9 · Rules
- 6-8.1-17-1 · "Income tax return"