Indiana Code — Title 6 (Taxation)
IC 6-5.5-4-5
Unsecured consumer loans; interest income and other receipts
Official textiga.in.govlast amended
Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.
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)
- 6-5.5-3-1 · 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;
- 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- 6-5.5-4-14 · Repealed
- 6-5.5-4-15 · Repealed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