Indiana Code - Taxation - Title 6, Section 6-5.5-4-8

Credit cards; apportionment of service charges, interest income,
and fees

Sec. 8. Interest income, merchant discount, and other receipts
including service charges from financial institution credit card and
travel and entertainment credit card receivables and credit card
holders' fees must be attributed to the state to which the card charges
and fees are regularly billed.

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

Last modified: May 28, 2006