Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 5.5 - TAXATION OF FINANCIAL INSTITUTIONS
Chapter 4 - RULES FOR ATTRIBUTING RECEIPTS
Section 6-5.5-4-4 - Secured loans or installment sales contracts; interest income and other receipts

Ind. Code § 6-5.5-4-4

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Current through P.L. 171-2024
Section 6-5.5-4-4 - Secured loans or installment sales contracts; interest income and other receipts

Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located in Indiana.

IC 6-5.5-4-4

As added by P.L. 347-1989 (ss), SEC.1.