Rules for Attributing Receipts

  1. Law
  2. Indiana Code
  3. Taxation
  4. Taxation of Financial Institutions
  5. Rules for Attributing Receipts

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Section
6-5.5-4-1

Application of Chapter

Section
6-5.5-4-2

Definitions

Section
6-5.5-4-3

Lease or Rental of Real or Tangible Personal Property

Section
6-5.5-4-4

Secured Loans or Installment Sales Contracts; Interest Income and Other Receipts

Section
6-5.5-4-5

Unsecured Consumer Loans; Interest Income and Other Receipts

Section
6-5.5-4-6

Unsecured Commercial Loans or Installment Obligations; Interest Income and Other Receipts to Be Applied in State

Section
6-5.5-4-7

Fee Income and Other Receipts From Letters of Credit, Acceptance of Drafts, and Other Guarantees of Credit; Apportionment

Section
6-5.5-4-8

Credit Cards; Apportionment of Service Charges, Interest Income, and Fees

Section
6-5.5-4-9

Receipts From Sale of Assets; Apportionment

Section
6-5.5-4-10

Receipts From Performance of Fiduciary and Other Services; Apportionment

Section
6-5.5-4-11

Receipts From Traveler's Checks, Money Orders, or Savings Bonds

Section
6-5.5-4-12

Receipts From Investments of Financial Institution in State Securities

Section
6-5.5-4-13

Participation Loans; Apportionment of Interest Income and Other Receipts

Section
6-5.5-4-14

Repealed

Section
6-5.5-4-15

Repealed