Indiana Code 6-5.5-3-6. Tangible property; located in state
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Terms Used In Indiana Code 6-5.5-3-6
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana.
As added by P.L.347-1989(ss), SEC.1.