Application of chapter if federal law invalidated
Sec. 20. Notwithstanding any other provision of this chapter, this
chapter does not apply to any tax, charge, or fee levied by the state
or a taxing jurisdiction within Indiana beginning on the date of entry
of a final judgment on the merits by a court that:
(1) is based on federal law;
(2) is no longer subject to appeal; and
(3) substantially limits or impairs the essential elements of the
federal Mobile Telecommunications Sourcing Act (4 U.S.C.
116 et seq.).
As added by P.L.104-2002, SEC.2.
Last modified: May 28, 2006