Indiana Code
Article 5.5. Taxation of Financial Institutions
Chapter 4. Rules for Attributing Receipts

6-5.5-4-1. Application of Chapter - Sec. 1. This chapter applies to all taxpayers. As added...

6-5.5-4-2. Definitions - Sec. 2. For purposes of computing receipts or the receipts...

6-5.5-4-3. Lease or Rental of Real or Tangible Personal Property - Sec. 3. Receipts from the lease or rental of real...

6-5.5-4-4. Secured Loans or Installment Sales Contracts; Interest Income and Other Receipts - Sec. 4. Interest income and other receipts from assets in...

6-5.5-4-5. Unsecured Consumer Loans; Interest Income and Other Receipts - Sec. 5. Interest income and other receipts from consumer loans...

6-5.5-4-6. Unsecured Commercial Loans or Installment Obligations; Interest Income and Other Receipts to Be Applied in State - Sec. 6. Interest income and other receipts from commercial loans...

6-5.5-4-7. Fee Income and Other Receipts From Letters of Credit, Acceptance of Drafts, and Other Guarantees of Credit; Apportionment - Sec. 7. Fee income and other receipts from letters of...

6-5.5-4-8. Credit Cards; Apportionment of Service Charges, Interest Income, and Fees - Sec. 8. Interest income, merchant discount, and other receipts including...

6-5.5-4-9. Receipts From Sale of Assets; Apportionment - Sec. 9. Receipts from the sale of an asset, tangible...

6-5.5-4-10. Receipts From Performance of Fiduciary and Other Services; Apportionment - Sec. 10. Receipts from the performance of fiduciary and other...

6-5.5-4-11. Receipts From Traveler's Checks, Money Orders, or Savings Bonds - Sec. 11. Receipts from the issuance of traveler's checks, money...

6-5.5-4-12. Receipts From Investments of Financial Institution in State Securities - Sec. 12. Receipts from investments of a financial institution in...

6-5.5-4-13. Participation Loans; Apportionment of Interest Income and Other Receipts - Sec. 13. Interest income and other receipts from a participating...

6-5.5-4-14. Repealed - As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.

6-5.5-4-15. Repealed - As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.