GroundRules
IC 6-3-1-29: "Eligible individual"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3. STATE INCOME TAXES
- Chapter 1. Definitions
Sec. 29. As used in this chapter, "eligible individual" means:
(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or
(2) an heir of a person described in subdivision (1).
Collected 2026-09-09T01:51:39Z. Source file · JSON