{"data":{"id":"us-in/ic-6-5.5-9-5","jurisdiction":"us-in","citation":"IC 6-5.5-9-5","heading":"Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability","body":"Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that interest.","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#6-5.5-9-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f3e13eade7697bf048e34d9a5d0d1e1eb44f6ea898cbbeef0e6e2d482532ddb4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-9-4","next":"us-in/ic-6-6-1.1-101"},"notice":"GroundRules: Original legal text. Not legal advice."}