Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law

Sec. 14. A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana securities law under IC 23. As added by P.L.106-2014, SEC.1. Amended by P.L.158-2019, SEC.15.