IC 6-5.5-4-3: Lease or rental of real or tangible personal property
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- 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