Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 5.5 - TAXATION OF FINANCIAL INSTITUTIONS
Chapter 4 - RULES FOR ATTRIBUTING RECEIPTS
Section 6-5.5-4-7 - Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment

Ind. Code § 6-5.5-4-7

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Current through P.L. 171-2024
Section 6-5.5-4-7 - Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment

Fee income and other receipts from letters of credit, acceptance of drafts, and other devices for assuring or guaranteeing loans or credit must be apportioned in the same manner as interest income and other receipts from commercial loans are apportioned.

IC 6-5.5-4-7

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