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

Secured loans or installment sales contracts; interest income and
other receipts

Sec. 4. Interest income and other receipts from assets in the nature
of loans or installment sales contracts that are primarily secured by
or deal with real or tangible personal property must be attributed to
Indiana if the security or sale property is located in Indiana.

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

Last modified: May 28, 2006