Chapter
Rules for Attributing Receipts
- Ind. Code § 6-5.5-4-1— Application of chapter
- Ind. Code § 6-5.5-4-2— Definitions
- Ind. Code § 6-5.5-4-3— Lease or rental of real or tangible personal property
- Ind. Code § 6-5.5-4-4— Secured loans or installment sales contracts; interest income and other receipts
- Ind. Code § 6-5.5-4-5— Unsecured consumer loans; interest income and other receipts
- Ind. Code § 6-5.5-4-6— Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state
- Ind. Code § 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 § 6-5.5-4-8— Credit cards; apportionment of service charges, interest income, and fees
- Ind. Code § 6-5.5-4-9— Receipts from sale of assets; apportionment
- Ind. Code § 6-5.5-4-10— Receipts from performance of fiduciary and other services; apportionment
- Ind. Code § 6-5.5-4-11— Receipts from traveler's checks, money orders, or savings bonds
- Ind. Code § 6-5.5-4-12— Receipts from investments of financial institution in state securities
- Ind. Code § 6-5.5-4-13— Participation loans; apportionment of interest income and other receipts
- Ind. Code § 6-5.5-4-14— Repealed
- Ind. Code § 6-5.5-4-15— Repealed