Maintains office

Official textiga.in.govlast amended 1989

Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business.
As added by P.L.347-1989(ss), SEC.1.

Amendment history

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

Source: view the official text

Nearby sections (25 sections)

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6-5.5-1-21 · "Loans arising in factoring"
6-5.5-2-1 · Computation of franchise tax
6-5.5-2-2 · Repealed
6-5.5-2-3 · Apportioned income of taxpayer not filing combined return
6-5.5-2-4 · Apportioned income of taxpayer filing combined return for
6-5.5-2-5 · Repealed
6-5.5-2-5.3 · Repealed
6-5.5-2-6 · Credit for nonresident taxpayer
6-5.5-2-7 · Exemptions
6-5.5-2-8 · Partnerships; grantor or beneficiary of a trust; information
6-5.5-3-1 · Transacting business within state
6-5.5-3-2 · Maintains office
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…
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
6-5.5-4-1 · Application of chapter
6-5.5-4-2 · Definitions
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…
6-5.5-4-5 · Unsecured consumer loans; interest income and other receipts
6-5.5-4-6 · Unsecured commercial loans or installment obligations;

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