Statutes, codes, and regulations
Indiana Code
Title 33 - COURTS AND COURT OFFICERSArticle 44 - INTEREST BEARING ATTORNEY TRUST ACCOUNTS
Chapter 7 - INDIANA ATTORNEY TRUST ACCOUNT FUND
Section 33-44-7-7 - Income received by board from remittance of interest not taxable to attorney or client

Ind. Code § 33-44-7-7

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Current through P.L. 171-2024
Section 33-44-7-7 - Income received by board from remittance of interest not taxable to attorney or client

For purposes of Indiana law, income received by the board from the remittance of interest is not taxable to:

(1) the attorney maintaining the interest bearing attorney trust account; or
(2) the client whose funds are deposited in the interest bearing attorney trust account.

IC 33-44-7-7

Pre-2004 Recodification Citation: 33-20-7-7.

As added by P.L. 98-2004, SEC.23.