Indiana Statutes
§ 6-5.5-4-10 — Receipts from performance of fiduciary and other services; apportionment
Indiana § 6-5.5-4-10
This text of Indiana § 6-5.5-4-10 (Receipts from performance of fiduciary and other services; apportionment) 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 § 6-5.5-4-10 (2026).
Text
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.
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Legislative History
As added by P.L.347-1989(ss), SEC.1.
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Repealed§ 6-1.1-1-14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"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-5.5-4-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-5.5-4-10.