# Ind. Code § 6-5.5-1-4: "Commercial domicile"

> Indiana · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-4

## Section

- **Citation:** Ind. Code § 6-5.5-1-4
- **Heading:** "Commercial domicile"
- **Jurisdiction:** Indiana
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-4

## Text

Sec. 4. "Commercial domicile" means:

(1) for a regulated financial corporation:

(A) the taxing jurisdiction under the laws of which it is organized; or

(B) if it is organized under the laws of the United States, the place designated as its principal office with the regulatory authority;

(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.

As added by P.L.347-1989(ss), SEC.1.

## Nearby sections

- [Ind. Code § 6-5.5-1-1 Application of definitions](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-1.md)
- [Ind. Code § 6-5.5-1-2 "Adjusted gross income"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-2.md)
- [Ind. Code § 6-5.5-1-3 "Business of a financial institution"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-3.md)
- [Ind. Code § 6-5.5-1-4 "Commercial domicile"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-4.md)
- [Ind. Code § 6-5.5-1-5 "Compensation"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-5.md)
- [Ind. Code § 6-5.5-1-6 "Corporation"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-6.md)
- [Ind. Code § 6-5.5-1-7 "Department"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-7.md)
- [Ind. Code § 6-5.5-1-8 "Employee"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-8.md)
- [Ind. Code § 6-5.5-1-9 "Foreign bank"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-9.md)
- [Ind. Code § 6-5.5-1-10 "Gross income"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-10.md)
- [Ind. Code § 6-5.5-1-11 "Internal Revenue Code"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-11.md)
- [Ind. Code § 6-5.5-1-12 "Nonresident taxpayer"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-12.md)
- [Ind. Code § 6-5.5-1-13 "Resident taxpayer"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-13.md)
- [Ind. Code § 6-5.5-1-14 "Subsidiary"](https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-14.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_IN_T6_A5.5_C1_S6-5.5-1-4. Check the current official text before relying on it. Not legal advice.