{"data":{"id":"us-in/ic-6-5.5-3-4","jurisdiction":"us-in","citation":"IC 6-5.5-3-4","heading":"Regularly solicit business; presumption","body":"Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if:\n(1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year; or\n(2) the sum of the person's assets, including the assets arising from loan transactions, and the absolute value of the person's deposits attributable to Indiana equal at least five million dollars ($5,000,000).","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#6-5.5-3-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"ff622d2799265db49296a8a945e8c842720ec15125e096c1a565c33e16888587","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-3-3","next":"us-in/ic-6-5.5-3-5"},"notice":"GroundRules: Original legal text. Not legal advice."}