Indiana Code 6-5.5-4-4. Secured loans or installment sales contracts; interest income and other receipts
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Terms Used In Indiana Code 6-5.5-4-4
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Property: includes personal and real property. See Indiana Code 1-1-4-5
Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located in Indiana.
As added by P.L.347-1989(ss), SEC.1.