Indiana Code — Title 6 (Taxation)
IC 6-5.5-3-6
Tangible property; located in state
Official textiga.in.govlast amended
Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in 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)
- 6-5.5-2-3 · 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- 6-5.5-2-5 · Repealed
- 6-5.5-2-5.3 · Repealed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
- 6-5.5-4-10 · Receipts from performance of fiduciary and other services;