Depositor or owner of capital stock, share accounts, certificates

of indebtedness, or investment in taxpayer with principal offices in state; tax liability Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest. As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.36.