Sec. 5. All annuities provided in connection with a gift are free of all taxation within Indiana.
[Pre-2007 Higher Education Recodification Citation: 4-24-2-5.] As added by P.L.2-2007, SEC.271.
Tax exemption
Ind. Code § 21-30-2-5, under Chapter 2. Gift Annuities; Restrictions on Gifts; Gifts for a Permanent Endowment.
Ind. Code § 21-30-2-5