Indiana Code 24-13-5-5. Burden of proof
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Terms Used In Indiana Code 24-13-5-5
- Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
Sec. 5. Notwithstanding section 1 of this chapter, the burden of showing that a participant or other person derives compensation primarily from the sale and consumption of goods, services, or intangible property lies with the plan or operation or a person involved with the plan or operation.
As added by P.L.105-2017, SEC.3.