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Ind. Code § 6-3-1-30

"Holocaust victim's settlement payment"

Known as the Adjusted Gross Income Tax Act

The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).

As added by P.L.128-1999, SEC.3.

Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received:

(1) as a result of the settlement of the action entitled "In re Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No. 96-4849;

(2) under the German Act Regulating Unresolved Property Claims;

(3) under any other foreign law providing payments for Holocaust claims; or

(4) as a result of the settlement of any other Holocaust claim, including:

(A) insurance claims;

(B) claims relating to looted art;

(C) claims relating to looted financial assets; or

(D) claims relating to slave labor wages.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.