Indiana Code - Taxation - Title 6, Section 6-3-1-30

"Holocaust victim's settlement payment" defined

Sec. 30. As used in this chapter, "Holocaust victim's settlement
payment" means a payment received:
(1) as a result of the settlement of the action entitled "In re
Holocaust Victims' Asset Litigation", (E.D. NY) C.A. No.
96-4849;
(2) under the German Act Regulating Unresolved Property
Claims;
(3) under any other foreign law providing payments for
Holocaust claims; or
(4) as a result of the settlement of any other Holocaust claim,
including:
(A) insurance claims;
(B) claims relating to looted art;
(C) claims relating to looted financial assets; or
(D) claims relating to slave labor wages.

As added by P.L.128-1999, SEC.3.

Last modified: May 28, 2006