Sec. 20. The term "business income" means all income that is apportionable to the state under the Constitution of the United States.
Ind. Code § 6-3-1-20
"Business income"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6–6 (50 sections).
Applied in 5 court decisions — leading case May Department Stores Co. v. Indiana Department of State Revenue (2001)
Most recently applied in E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue (July 2017)
Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.