Ind. Code § 6-8.1-15-20

Current through P.L. 171-2024

Section 6-8.1-15-20 - Application of chapter if federal law invalidated

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:

(1) is based on federal law;

(2) is no longer subject to appeal; and

(3) substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

IC 6-8.1-15-20

As added by P.L. 104-2002, SEC.2.