{"data":{"id":"us-in/ic-6-5.5-4-3","jurisdiction":"us-in","citation":"IC 6-5.5-4-3","heading":"Lease or rental of real or tangible personal property","body":"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.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 4. Rules for Attributing Receipts"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-4-3","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"e980d05f8526fe2ad3e44e56ed42ee41aa1daf118b82db7233b8757511050f8c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-4-2","next":"us-in/ic-6-5.5-4-4"},"notice":"GroundRules: Original legal text. Not legal advice."}