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2020 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 4. Rules for Attributing Receipts
6-5.5-4-5. Unsecured Consumer Loans; Interest Income and Other Receipts
Universal Citation: IN Code § 6-5.5-4-5 (2020)
Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.
As added by P.L.347-1989(ss), SEC.1.
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