{"data":{"id":"us-in/ic-6-5.5-4-4","jurisdiction":"us-in","citation":"IC 6-5.5-4-4","heading":"Secured loans or installment sales contracts; interest income and other receipts","body":"Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale 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#6-5.5-4-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"93c2a350148877063dc8f42f3e7e8f9404163cc7a0fc02a6552fc607c0b772fa","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-4-3","next":"us-in/ic-6-5.5-4-5"},"notice":"GroundRules: Original legal text. Not legal advice."}