Indiana Code - Taxation - Title 6, Section 6-3-1-29

"Eligible individual" defined

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.

Last modified: May 28, 2006