GroundRules
IC 6-5.5-3-6: Tangible property; located in state
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- Chapter 3. Business Transaction Rules
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.
Collected 2026-09-09T01:51:39Z. Source file · JSON