IC 6-5.5-4 – Rules for Attributing Receipts | Midpage

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Indiana Code

Chapter 4

IC 6-5.5-4

Rules for Attributing Receipts

1Application of chapter 2Definitions 3Lease or rental of real or tangible personal property 4Secured loans or installment sales contracts; interest income and other receipts 5Unsecured consumer loans; interest income and other receipts 6Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state 7Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment 8Credit cards; apportionment of service charges, interest income, and fees 9Receipts from sale of assets; apportionment 10Receipts from performance of fiduciary and other services; apportionment 11Receipts from traveler's checks, money orders, or savings bonds 12Receipts from investments of financial institution in state securities 13Participation loans; apportionment of interest income and other receipts 14Repealed 15Repealed