Indiana Code - Taxation - Title 6, Section 6-5.5-3-6

Tangible property; located in state

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.
As added by P.L.347-1989(ss), SEC.1.

Last modified: May 28, 2006