Indiana Code Title 6. Taxation § 6-5.5-1-4

(1) for a regulated financial corporation:

(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.