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2020 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 4. Rules for Attributing Receipts
6-5.5-4-4. Secured Loans or Installment Sales Contracts; Interest Income and Other Receipts
Universal Citation: IN Code § 6-5.5-4-4 (2020)
Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located in Indiana.
As added by P.L.347-1989(ss), SEC.1.
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