GroundRules
IC 6-5.5-3-2: Maintains office
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- Chapter 3. Business Transaction Rules
Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business.
Collected 2026-09-09T01:51:39Z. Source file · JSON