Indiana Code § 6-3-2-14.1

Prize money accruing before July 1, 2002; exemption
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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for a lottery held before July 1, 2002, is exempt from the adjusted gross income tax and supplemental net income tax (repealed) imposed by this article.

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