Indiana Statutes
§ 6-3-1-20 — "Business income"
The term "business income" means all income
that is apportionable to the state under the Constitution of the United
States.
Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As
amended by P.L.250-2015, SEC.13.
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Related
May Department Stores Co. v. Indiana Department of State Revenue
749 N.E.2d 651 (Indiana Tax Court, 2001)
Hunt Corp. v. Department of State Revenue
709 N.E.2d 766 (Indiana Tax Court, 1999)
E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue
79 N.E.3d 1016 (Indiana Tax Court, 2017)
Chief Industries, Inc. v. Indiana Department of State Revenue
792 N.E.2d 972 (Indiana Tax Court, 2003)
Pinnacle Entertainment, Inc. v. Indiana Department of State Revenue
32 N.E.3d 1216 (Indiana Tax Court, 2015)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"