{"data":{"id":"us-in/ic-6-5.5-4-5","jurisdiction":"us-in","citation":"IC 6-5.5-4-5","heading":"Unsecured consumer loans; interest income and other receipts","body":"Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.","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#6-5.5-4-5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1f26df0fa64387dbda8570f5b83273097a90cee30f1fd5fbf6cdb19add04ae4c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-4-4","next":"us-in/ic-6-5.5-4-6"},"notice":"GroundRules: Original legal text. Not legal advice."}