{"data":{"id":"us-in/ic-6-3.1-24-14","jurisdiction":"us-in","citation":"IC 6-3.1-24-14","heading":"Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 3.1. STATE TAX LIABILITY CREDITS","Chapter 24. Venture Capital Investment Tax Credit"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.1-24-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e34fe3d273fac9ea0f77a59fca4272d0bc21f938bf37f9362262ac3c2f433ae1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.1-24-13","next":"us-in/ic-6-3.1-24-15"},"notice":"GroundRules: Original legal text. Not legal advice."}