Indiana Code > Title 6 > Article 5.5 > Chapter 4 – Rules for Attributing Receipts


§ 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 income and other receipts
§ 6-5.5-4-5	Unsecured consumer loans; interest income and other receipts
§ 6-5.5-4-6	Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state
§ 6-5.5-4-7	Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment
§ 6-5.5-4-8	Credit cards; apportionment of service charges, interest income, and fees
§ 6-5.5-4-9	Receipts from sale of assets; apportionment
§ 6-5.5-4-10	Receipts from performance of fiduciary and other services; apportionment
§ 6-5.5-4-11	Receipts from traveler’s checks, money orders, or savings bonds
§ 6-5.5-4-12	Receipts from investments of financial institution in state securities
§ 6-5.5-4-13	Participation loans; apportionment of interest income and other receipts

Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
Fiduciary: A trustee, executor, or administrator.
gross income: includes income from interest, fees, penalties, a market discount or other type of discount, rental income, the gain on a sale of intangible or other property evidencing a loan or extension of credit, and dividends or other income received as a means of furthering the activities set out in this subdivision. See Indiana Code 6-5.5-1-17
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Property: includes personal and real property. See Indiana Code 1-1-4-5
Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:
Indiana Code 6-5.5-1-17
United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5