Fee income and other receipts from letters of credit,

Official textiga.in.govlast amended 1989

acceptance of drafts, and other guarantees of credit;
apportionment
Sec. 7. Fee income and other receipts from letters of credit, acceptance of drafts, and other devices for assuring or guaranteeing loans or credit must be apportioned in the same manner as interest income and other receipts from commercial loans are apportioned.
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)

6-5.5-3-3 · 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6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed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
6-5.5-5-3 · Information or records required
6-5.5-6-1 · Annual returns required

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