Credit cards; apportionment of service charges, interest

Official textiga.in.govlast amended 1989

income, and fees
Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.
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)

6-5.5-3-4 · 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6-5.5-4-14 · Repealed
6-5.5-4-15 · Repealed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
6-5.5-6-2 · Time for filing returns; extensions

Full table of contents →