Ind. Code § 21-9-3-4
Exemptions from state taxation
Indiana · Indiana Code Title 21 — Higher Education · Status: effective
Cite this
- Citation
- Ind. Code § 21-9-3-4, Exemptions from state taxation, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1647423
- Permanent ID
ys:prov:1647423@1- SHA-256
b56ffde31944702418dd4cc8c825836406b97ad67631d7c8e9c3eef28023a224
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Sec. 4. Because the management and operation of the education savings programs and all funds and accounts established under this article constitute the performance of an essential public function, the following are exempt from taxation by the state and by any political subdivision of the state:
(1) The authority's management and operations.
(2) The authority's property and assets.
(3) All property and assets held by or for the authority except individual accounts.
(4) The investment income and earnings (whether interest, gains, or dividends) on:
(A) the authority's property and assets; and
(B) all property and assets held by or for the authority;
including all funds and accounts established under this article except individual accounts.