{"data":{"id":"us-in/ic-6-1.1-10-39","jurisdiction":"us-in","citation":"IC 6-1.1-10-39","heading":"Intangible personal property exemptions","body":"Sec. 39. Intangible personal property, including the following, is exempt from taxation under this article:\n(1) A promissory note.\n(2) A share of stock in a foreign corporation.\n(3) A bond.\n(4) A debenture.\n(5) A postal savings certificate.\n(6) Equity in a brokerage or trading account.\n(7) A deposit of money.\n(8) A loan account.\n(9) A debt instrument with interest coupons.\n(10) A registered corporate security evidencing a debt.\n(11) A written instrument or certificate evidencing a debt, including a mortgage, a chattel mortgage, a bill of sale, and a conditional sales contract.\n(12) A written instrument securing an unwritten debt.\n(13) A written instrument evidencing an exchange of property when the ultimate transfer of title is intended.\n(14) A written contract for payment of money.\n(15) An instrument bearing interest for the benefit of the holder of that instrument or the holder of another instrument.","path":["TITLE 6. TAXATION","ARTICLE 1.1. PROPERTY TAXES","Chapter 10. Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-1.1-10-39","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"370ac231e710167f470de368646f7fc64ccd87d951c89a4c45d4b5e1aa0fe571","source_id":"us-in","stale":false,"prev":"us-in/ic-6-1.1-10-38","next":"us-in/ic-6-1.1-10-40"},"notice":"GroundRules: Original legal text. Not legal advice."}