Ind. Admin. Code tit. 45, r. 17-4-3
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5
Sec. 3. 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)