CHAPTER 9. MISCELLANEOUS

IC 6-5.5-9
    Chapter 9. Miscellaneous

IC 6-5.5-9-1
Rules
    Sec. 1. The department shall adopt rules under IC 4-22-2 toimplement this article.
As added by P.L.347-1989(ss), SEC.1.

IC 6-5.5-9-2
Other provisions applicable to IC 6-5.5
    Sec. 2. For purposes of administration and enforcement theprovisions of IC 6-8.1 that are applicable to a listed tax and anincome tax apply to the tax imposed by this article.
As added by P.L.347-1989(ss), SEC.1.

IC 6-5.5-9-3
Effect of tax under IC 6-5.5 held inapplicable or invalid
    Sec. 3. If the tax imposed by this article is held inapplicable orinvalid with respect to a taxpayer, then notwithstanding the statuteof limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable forthe taxes imposed for the taxable periods with respect to which thetax under this article is held inapplicable or invalid.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.

IC 6-5.5-9-4
Exemption from income taxes
    Sec. 4. (a) A taxpayer who is subject to taxation under this articlefor a taxable year or part of a taxable year is not, for that taxable yearor part of a taxable year, subject to the income taxes imposed byIC 6-3.
    (b) The exemption provided for the taxes listed in subsection (a)does not apply to a taxpayer to the extent the taxpayer is acting in afiduciary capacity.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,SEC.35; P.L.1-1991, SEC.56; P.L.192-2002(ss), SEC.131.

IC 6-5.5-9-5
Depositor or owner of capital stock, share accounts, certificates ofindebtedness, or investment in taxpayer with principal offices instate; tax liability
    Sec. 5. A depositor or owner of capital stock, capital shares, shareaccounts, certificates of indebtedness or investment, or comparableinvestment or interest in a taxpayer with its principal offices inIndiana is not liable for taxation under this article with respect to thatinterest.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990,SEC.36.