Intangible personal property, including the following, is exempt from taxation under this article:
- (1) A promissory note.
- (2) A share of stock in a foreign corporation.
- (3) A bond.
- (4) A debenture.
- (5) A postal savings certificate.
- (6) Equity in a brokerage or trading account.
- (7) A deposit of money.
- (8) A loan account.
- (9) A debt instrument with interest coupons.
- (10) A registered corporate security evidencing a debt.
- (11) A written instrument or certificate evidencing a debt, including a mortgage, a chattel mortgage, a bill of sale, and a conditional sales contract.
- (12) A written instrument securing an unwritten debt.
- (13) A written instrument evidencing an exchange of property when the ultimate transfer of title is intended.
- (14) A written contract for payment of money.
- (15) An instrument bearing interest for the benefit of the holder of that instrument or the holder of another instrument.
As added by P.L.80-1989, SEC.1.