Security exempt from registration requirement of IC 23

Ind. Code § 13-21-12-3, under Chapter 12. Financing: Requirements for Issuance of Bonds Generally.

Ind. Code § 13-21-12-3

Sec. 3. A security issued in connection with a financing under this article, the interest on which is excludable from adjusted gross income tax, is exempt from the registration requirements of IC 23. [Pre-1996 Recodification Citation: 13-9.5-9-10.] As added by P.L.1-1996, SEC.11. Amended by P.L.192-2002(ss), SEC.156.

IC 13-21-12-4 Bonds and anticipation notes exempt from taxation Sec. 4. All: (1) bonds, including grant and bond anticipation notes, issued under this article or IC 13-9.5-9 (before its repeal); and (2) the interest on the bonds and notes; are exempt from taxation in accordance with IC 6-8-5. [Pre-1996 Recodification Citation: 13-9.5-9-11.] As added by P.L.1-1996, SEC.11.