{"data":{"id":"us-in/ic-6-5.5-2-3","jurisdiction":"us-in","citation":"IC 6-5.5-2-3","heading":"Apportioned income of taxpayer not filing combined return","body":"Sec. 3. For a taxpayer that is not filing a combined return, the taxpayer's apportioned income consists of the taxpayer's adjusted gross income for that year multiplied by the quotient of:\n(1) the taxpayer's total receipts attributable to transacting business in Indiana, as determined under IC 6-5.5-4; divided by\n(2) the taxpayer's total receipts from transacting business in all taxing jurisdictions, as determined under IC 6-5.5-4.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 2. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-2-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e01a71576d0650d908a602da58eef9b3df857a64212f80e966b11aa8c6c2f928","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-2-2","next":"us-in/ic-6-5.5-2-4"},"notice":"GroundRules: Original legal text. Not legal advice."}