Sec. 78. "Tax exempt bonds" means bonds, the interest on which is excludable from the gross income of the owners of the bonds under Section 103 of the Internal Revenue Code.
Ind. Code § 5-1.2-2-78
"Tax exempt bonds"
As added by P.L.189-2018, SEC.25.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.