Statutes, codes, and regulations
Indiana Code
Title 6 - TAXATIONArticle 5.5 - TAXATION OF FINANCIAL INSTITUTIONS
Chapter 4 - RULES FOR ATTRIBUTING RECEIPTS
Section 6-5.5-4-5 - Unsecured consumer loans; interest income and other receipts

Ind. Code § 6-5.5-4-5

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Current through P.L. 171-2024
Section 6-5.5-4-5 - Unsecured consumer loans; interest income and other receipts

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.

IC 6-5.5-4-5

As added by P.L. 347-1989 (ss), SEC.1.