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Indiana Code — Title 6 (Taxation)

IC 6-5.5-1-4

"Commercial domicile"

Official textiga.in.govlast amended

Sec. 4. "Commercial domicile" means:

# (1)

for a regulated financial corporation:

# (A)

the taxing jurisdiction under the laws of which it is organized; or

# (B)

if it is organized under the laws of the United States, the place designated as its principal office with the regulatory authority;

# (2)

if it is a foreign bank, the state where it has established a federal agency or federal branch under Section 4 of the International Banking Act of 1978 (12 U.S.C. 3102) or if it transacts business in more than one (1) state, its home state as provided in Section 5(c) of the International Banking Act of 1978 (12 U.S.C. 3103(c)); or

# (3)

for all other entities, the principal place from which the trade or business of the entity is directed or managed.
As added by P.L.347-1989(ss), SEC.1.

Amendment history

As added by P.L.347-1989(ss), SEC.1.

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Nearby sections (25 sections)
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  2. 6-4.1-12-6.5 · Determination of department of state revenue resulting…
  3. 6-4.1-12-7 · Investigative powers of department of state revenue;…
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  5. 6-4.1-12-9 · Powers and duties of inheritance tax administrator
  6. 6-4.1-12-10 · Special auditor, appraiser, or counsel; compensation
  7. 6-4.1-12-11 · Information and investigations concerning non-resident's
  8. 6-4.1-12-12 · Disclosure of inheritance tax information; offense
  9. 6-5 · ARTICLE 5. REPEALED
  10. 6-5.5-1-1 · Application of definitions
  11. 6-5.5-1-2 · "Adjusted gross income"
  12. 6-5.5-1-3 · "Business of a financial institution"
  13. 6-5.5-1-4 · "Commercial domicile"
  14. 6-5.5-1-5 · "Compensation"
  15. 6-5.5-1-6 · "Corporation"
  16. 6-5.5-1-7 · "Department"
  17. 6-5.5-1-8 · "Employee"
  18. 6-5.5-1-9 · "Foreign bank"
  19. 6-5.5-1-10 · "Gross income"
  20. 6-5.5-1-11 · "Internal Revenue Code"
  21. 6-5.5-1-12 · "Nonresident taxpayer"
  22. 6-5.5-1-13 · "Resident taxpayer"
  23. 6-5.5-1-14 · "Subsidiary"
  24. 6-5.5-1-15 · "Taxable year"
  25. 6-5.5-1-16 · "Taxing jurisdiction"
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