Receipts from performance of fiduciary and other services;
apportionment
Sec. 10. Receipts from the performance of fiduciary and other
services must be attributed to the state in which the benefits of the
services are consumed. If the benefits are consumed in more than one
(1) state, the receipts from those benefits must be apportioned to
Indiana on a pro rata basis according to the portion of the benefits
consumed in Indiana.
As added by P.L.347-1989(ss), SEC.1.
Last modified: May 28, 2006