Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana.
Ind. Code § 6-5.5-4-3
Lease or rental of real or tangible personal property
As added by P.L.347-1989(ss), SEC.1.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.