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2019 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 3. Business Transaction Rules
6-5.5-3-6. Tangible property; located in state
Universal Citation: IN Code § 6-5.5-3-6 (2019)
IC 6-5.5-3-6 Tangible property; located in state
Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana.
As added by P.L.347-1989(ss), SEC.1.
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