{"data":{"id":"us-in/ic-6-5.5-3-2","jurisdiction":"us-in","citation":"IC 6-5.5-3-2","heading":"Maintains office","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 3. Business Transaction Rules"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-3-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"f9ed3293df099a3077521417d4afbfa2fdeae47c50190759c09ecd67e865d0e7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-3-1","next":"us-in/ic-6-5.5-3-3"},"notice":"GroundRules: Original legal text. Not legal advice."}