Participation loans; apportionment of interest income and

Official textiga.in.govlast amended 1989

other receipts
Sec. 13. Interest income and other receipts from a participating financial institution's portion of participation loans must be attributed under this chapter. A participation loan is a loan in which more than one (1) lender is a creditor to a common borrower.
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)

6-5.5-4-1 · 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6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed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
6-5.5-6-5 · Certified copy of return
6-5.5-6-6 · Alteration or modification of return; notice; form; time;
6-5.5-6-7 · Forms; certification of truth of information

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