{"data":{"id":"us-in/ic-6-5.5-9-4","jurisdiction":"us-in","citation":"IC 6-5.5-9-4","heading":"Exemption from income taxes","body":"Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable year is not, for that taxable year or part of a taxable year, subject to the income taxes imposed by IC 6-3.\n(b) The exemption provided for the taxes listed in subsection (a) does not apply to a taxpayer to the extent the taxpayer is acting in a fiduciary capacity.","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#6-5.5-9-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"3d8bcfab1c7d77706dea66b5bfe18219499a7a2507a4f0a46b3e3a193e79448e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-9-3","next":"us-in/ic-6-5.5-9-5"},"notice":"GroundRules: Original legal text. Not legal advice."}