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Indiana Code Title 6. Taxation § 6-5.5-3-4

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if:

(1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year;  or

(2) the sum of the person's assets, including the assets arising from loan transactions, and the absolute value of the person's deposits attributable to Indiana equal at least five million dollars ($5,000,000).

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-5.5-3-4 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-5-5-3-4/

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