Ind. Code § 36-7.6-4-13
Tax exemption
Indiana · Indiana Code Title 36 — Local Government · Status: effective
Cite this
- Citation
- Ind. Code § 36-7.6-4-13, Tax exemption, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1686589
- Permanent ID
ys:prov:1686589@1- SHA-256
b647460333c2864e8fbc27fb4fdb984dfe5ef4f45e23c8609155d57ff3ec4881
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. 13.
(a) All:
(1) property owned by a development authority;
(2) revenue of a development authority; and
(3) bonds issued by a development authority, the interest on the bonds, the proceeds received by a holder from the sale of bonds to the extent of the holder's cost of acquisition, proceeds received upon redemption before maturity, proceeds received at maturity, and the receipt of interest in proceeds;
are exempt from taxation in Indiana for all purposes except the financial institutions tax imposed under IC 6-5.5.
(b) All securities issued under this chapter are exempt from the registration requirements of IC 23-19 and other securities registration statutes.