Sec. 12. Receipts from investments of a financial institution in securities of this state and its political subdivisions, agencies, and instrumentalities must be attributed to Indiana. As added by P.L.347-1989(ss), SEC.1.
Receipts from investments of financial institution in state securities
Ind. Code § 6-5.5-4-12, under Rules for Attributing Receipts.
Ind. Code § 6-5.5-4-12