{"data":{"id":"us-in/ic-6-5.5-9-3","jurisdiction":"us-in","citation":"IC 6-5.5-9-3","heading":"Effect of tax under IC 6-5.5 held inapplicable or invalid","body":"Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 9. Miscellaneous"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-9-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ef58bf39aa4fc86a05b61144a324ba13dadc7cb7d1ab4e1ebd46db99af9575ee","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-9-2","next":"us-in/ic-6-5.5-9-4"},"notice":"GroundRules: Original legal text. Not legal advice."}