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Ind. Code § 6-5.5-4-5

Unsecured consumer loans; interest income and other receipts

Indiana · Indiana Code Title 6 — Taxation · Status: effective

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Ind. Code § 6-5.5-4-5, Unsecured consumer loans; interest income and other receipts, Indiana, version 1 as recorded 2026-09-28, yourstate.us, https://yourstate.us/provision/1613680
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Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.