Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC17. TAXATION OF FINANCIAL INSTITUTIONS |
Rule 45IAC17-4. Other Taxpayers |
Section 45IAC17-4-3. Federally chartered credit unions; exemption
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Federal law prohibits the state taxation of federally chartered credit unions under the Federal Credit Union Act (12 U.S.C. 1768). (Department of State Revenue; 45 IAC 17-4-3; filed Jan 22, 1991, 4:55 p.m.: 14 IR 1221)