Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the income from the asset would be apportioned under this chapter. As added by P.L.347-1989(ss), SEC.1.
Receipts from sale of assets; apportionment
Ind. Code § 6-5.5-4-9, under Chapter 4. Rules for Attributing Receipts.
Ind. Code § 6-5.5-4-9