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Indiana · Snapshot 2026

IC 6-5.5-4-3: Lease or rental of real or tangible personal property

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
  3. Chapter 4. Rules for Attributing Receipts

Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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