"Eligible Individual"

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  2. Indiana Code
  3. Taxation
  4. State Income Taxes
  5. Definitions
  6. "Eligible Individual"

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Sec. 29. As used in this chapter, "eligible individual" means:

(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or

(2) an heir of a person described in subdivision (1).

As added by P.L.128-1999, SEC.2.


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