Indiana Code — Title 6 (Taxation)
IC 6-5.5-3-5
Tangible assets, intangible assets, and deposits attributable to
Official textiga.in.govlast amended
state
Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attributed to this state if they are deposits made by this state or residents, political subdivisions, or agencies and instrumentalities of this state regardless of whether the deposits are accepted or maintained by the taxpayer at locations within Indiana.
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)
- 6-5.5-2-2 · Repealed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- 6-5.5-2-5 · Repealed
- 6-5.5-2-5.3 · Repealed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;
- 6-5.5-4-7 · Fee income and other receipts from letters of credit,
- 6-5.5-4-8 · Credit cards; apportionment of service charges, interest
- 6-5.5-4-9 · Receipts from sale of assets; apportionment