{"data":{"id":"us-in/ic-6-8.1-15-20","jurisdiction":"us-in","citation":"IC 6-8.1-15-20","heading":"Application of chapter if federal law invalidated","body":"Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that:\n(1) is based on federal law;\n(2) is no longer subject to appeal; and\n(3) substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).","path":["TITLE 6. TAXATION","ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX ADMINISTRATION","Chapter 15. Taxing Situs of Mobile Telecommunications Service"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8.1-15-20","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"15cf34afff32e4ce48d5be3145d45ea15bc9f2aad2dd751962171d2c8c98d8a9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8.1-15-19","next":"us-in/ic-6-8.1-15-21"},"notice":"GroundRules: Original legal text. Not legal advice."}