Receipts from performance of fiduciary and other services;

Official textiga.in.govlast amended 1989

apportionment
Sec. 10. Receipts from the performance of fiduciary and other services must be attributed to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits must be apportioned to Indiana on a pro rata basis according to the portion of the benefits consumed 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)

6-5.5-3-6 · 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;
6-5.5-4-11 · Receipts from traveler's checks, money orders, or savings
6-5.5-4-12 · Receipts from investments of financial institution in state
6-5.5-4-13 · Participation loans; apportionment of interest income and
6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed
6-5.5-5-1 · Members of unitary business; combined returns; fair
6-5.5-5-2 · Members of unitary group; combined returns
6-5.5-5-3 · Information or records required
6-5.5-6-1 · Annual returns required
6-5.5-6-2 · Time for filing returns; extensions
6-5.5-6-3 · Quarterly estimated tax; quarterly payment by electronic…
6-5.5-6-4 · Payment of tax

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