Ind. Code § 6-5.5-1-4
"Commercial domicile"
Indiana · Indiana Code Title 6 — Taxation · Status: effective
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- Citation
- Ind. Code § 6-5.5-1-4, "Commercial domicile", Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613638
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Full text
Sec. 4. "Commercial domicile" means:
(1) for a regulated financial corporation:
(A) the taxing jurisdiction under the laws of which it is organized; or
(B) if it is organized under the laws of the United States, the place designated as its principal office with the regulatory authority;
(2) if it is a foreign bank, the state where it has established a federal agency or federal branch under Section 4 of the International Banking Act of 1978 (12 U.S.C. 3102) or if it transacts business in more than one (1) state, its home state as provided in Section 5(c) of the International Banking Act of 1978 (12 U.S.C. 3103(c)); or
(3) for all other entities, the principal place from which the trade or business of the entity is directed or managed.