{"data":{"id":"us-in/ic-6-5.5-3-6","jurisdiction":"us-in","citation":"IC 6-5.5-3-6","heading":"Tangible property; located in state","body":"Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana.","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#6-5.5-3-6","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c559bd6aca31c4137b1b9309e8e521f5d1fda610e217a664233bf2cd84cfe3dc","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-3-5","next":"us-in/ic-6-5.5-3-7"},"notice":"GroundRules: Original legal text. Not legal advice."}