Sec. 10. Receipts from the performance of fiduciary and other services must be attributed to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits must be apportioned to Indiana on a pro rata basis according to the portion of the benefits consumed in Indiana.
As added by P.L.347-1989(ss), SEC.1.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
Chapter 4. Rules for Attributing Receipts
6-5.5-4-1. Application of Chapter
6-5.5-4-3. Lease or Rental of Real or Tangible Personal Property
6-5.5-4-4. Secured Loans or Installment Sales Contracts; Interest Income and Other Receipts
6-5.5-4-5. Unsecured Consumer Loans; Interest Income and Other Receipts
6-5.5-4-8. Credit Cards; Apportionment of Service Charges, Interest Income, and Fees
6-5.5-4-9. Receipts From Sale of Assets; Apportionment
6-5.5-4-10. Receipts From Performance of Fiduciary and Other Services; Apportionment
6-5.5-4-11. Receipts From Traveler's Checks, Money Orders, or Savings Bonds
6-5.5-4-12. Receipts From Investments of Financial Institution in State Securities
6-5.5-4-13. Participation Loans; Apportionment of Interest Income and Other Receipts