Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attributed to this state if they are deposits made by this state or residents, political subdivisions, or agencies and instrumentalities of this state regardless of whether the deposits are accepted or maintained by the taxpayer at locations within Indiana.
As added by P.L.347-1989(ss), SEC.1.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
Chapter 3. Business Transaction Rules
6-5.5-3-1. Transacting Business Within State
6-5.5-3-3. Conducting Business
6-5.5-3-4. Regularly Solicit Business; Presumption
6-5.5-3-5. Tangible Assets, Intangible Assets, and Deposits Attributable to State
6-5.5-3-6. Tangible Property; Located in State
6-5.5-3-7. Moving Property; Located in State
6-5.5-3-8. Events Not Considered Transacting Business in State