Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.
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