Indiana Code § 8-15.7-7-3

Taxation of income received by operator
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Sec. 3. Income received by an operator under the terms of a public-private agreement is subject to taxation in the same manner as income received by other private entities.   IC 8-15.7-8 Chapter 8. Financial Arrangements               8-15.7-8-1 Acts by authority or department concerning federal, state, or local credit assistance             8-15.7-8-2 Acts by authority or department concerning federal, state, or local assistance; contracts             8-15.7-8-3 Grants or loans by authority or department from amounts received from governmental entities             8-15.7-8-4 Financing terms determined by public-private agreement             8-15.7-8-5 Powers of operator, authority, and department to finance qualifying project             8-15.7-8-6 Powers of authority to finance qualifying project             8-15.7-8-7 Use of public funds to finance qualifying project             8-15.7-8-8 Use of private activity bonds to finance qualifying project             8-15.7-8-9 Debt issued for qualifying project not a debt or pledge of the state or a political subdivision

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