Sec. 7. For purposes of Indiana law, income received by the board from the remittance of interest is not taxable to:
(1) the attorney maintaining the interest bearing attorney trust account; or
(2) the client whose funds are deposited in the interest bearing attorney trust account.
[Pre-2004 Recodification Citation: 33-20-7-7.]As added by P.L.98-2004, SEC.23.