§ 6-5.5-9-1 Rules
§ 6-5.5-9-2 Other provisions applicable to IC 6-5.5
§ 6-5.5-9-3 Effect of tax under IC 6-5.5 held inapplicable or invalid
§ 6-5.5-9-4 Exemption from income taxes
§ 6-5.5-9-5 Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability
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Terms Used In Indiana Code > Title 6 > Article 5.5 > Chapter 9 - Miscellaneous

  • Fiduciary: A trustee, executor, or administrator.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:

    Indiana Code 6-5.5-1-17

  • Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5