31.
[Latest Update] 710 IAC 4 UNIFORM SECURITIES
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days prior to the receipt of consideration or the delivery of a subscription
agreement by an investor in this state that results from an offer being made in reliance upon this exemption.
(B ...
32.
[Latest Update] 45 IAC 2.2 SALES AND USE TAX
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meant to deny non-taxability of exchanges where one or both of the parties
in a two-party exchange employ an agent in carrying out the agreement.
(l) Like Kind Exchange: Property to be Owned ...