IC 6-3-2-14.1 — Prize money accruing before July 1, 2002; exemption
Chapter 2. Imposition of Tax and Deductions
Section text
Sec. 14.1. Notwithstanding IC 6-3-4-8.2, a payment made after June 30, 2002, on prize money received from a winning lottery ticket purchased under IC 4-30 for a lottery held before July 1, 2002, is exempt from the adjusted gross income tax and supplemental net income tax (repealed) imposed by this article.
As added by P.L.269-2003, SEC.5. Amended by P.L.250-2015, SEC.20.
Source: official publisher (2026 edition)