Indiana Statutes

§ 6-5.5-4-10 — Receipts from performance of fiduciary and other services; apportionment

Indiana § 6-5.5-4-10
JurisdictionIndiana
Art. 5.5TAXATION OF FINANCIAL INSTITUTIONS
Ch. 4Rules for Attributing Receipts

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"
§ 6-1.1-1-13
Repealed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 § 6-5.5-4-10, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-5.5-4-10.