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.
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