Indiana Code Title 6. Taxation § 6-5.5-3-5

Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana.  Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article.  Deposits are attributed to this state if they are deposits made by this state or residents, political subdivisions, or agencies and instrumentalities of this state regardless of whether the deposits are accepted or maintained by the taxpayer at locations within Indiana.