Indiana Statutes

§ 6-5.5-1-21 — "Loans arising in factoring"

Indiana § 6-5.5-1-21
JurisdictionIndiana
Art. 5.5TAXATION OF FINANCIAL INSTITUTIONS
Ch. 1Definitions

This text of Indiana § 6-5.5-1-21 ("Loans arising in factoring") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 6-5.5-1-21 (2026).

Text

(a)"Loans arising in factoring" means:
(1)a loan or extension of credit secured by one (1) or more accounts receivable; or
(2)a sale of one (1) or more accounts receivable in which the purchaser has recourse against the seller for an uncollected accounts receivable.
(b)The term does not refer to:
(1)a sale of one (1) or more accounts receivable without recourse; or
(2)an assignment of an account receivable.

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Legislative History

As added by P.L.146-2020, SEC.31.

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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-5.5-1-21, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-5.5-1-21.