"Commercial domicile" defined
Sec. 4. "Commercial domicile" means:
(1) for a regulated financial corporation:
(A) the taxing jurisdiction under the laws of which it is
organized; or
(B) if it is organized under the laws of the United States, the
place designated as its principal office with the regulatory
authority;
(2) if it is a foreign bank, the state where it has established a
federal agency or federal branch under Section 4 of the
International Banking Act of 1978 (12 U.S.C. 3102) or if it
transacts business in more than one (1) state, its home state as
provided in Section 5(c) of the International Banking Act of
1978 (12 U.S.C. 3103(c)); or
(3) for all other entities, the principal place from which the
trade or business of the entity is directed or managed.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006