Indiana Code - Taxation - Title 6, Section 6-5.5-4-5

Unsecured consumer loans; interest income and other receipts

Sec. 5. Interest income and other receipts from consumer loans
not secured by real or tangible personal property must be attributed
to Indiana if the loan is made to a resident of Indiana, whether at a
place of business, by a traveling loan officer, by mail, by telephone,
or by other electronic means.

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

Last modified: May 28, 2006