{"data":{"id":"us-in/ic-6-8-15-5","jurisdiction":"us-in","citation":"IC 6-8-15-5","heading":"Nonprofit agricultural organization health coverage tax; election to be subject to adjusted gross income tax","body":"Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization:\n(1) files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and\n(2) states in the notice of election that the organization elects to be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-15-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9415f38d882542121969b4e2307e56f03048e91aea5b595b678c9b73c8f3f832","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-15-4","next":"us-in/ic-6-8-15-6"},"notice":"GroundRules: Original legal text. Not legal advice."}