Indiana Code
Ind. Code § 6-3-3-2 (2026)
Repealed
✓ current as of May 2026
Formerly: Acts 1963(ss), c.32, s.302. As amended by P.L.2-1988, SEC.9. Repealed by P.L.192-2002(ss), SEC.191.
Notes of Decisions
Cited in 3
cases, 1994–2003 · leading case: Indiana Dep't of State Revenue v. Bethlehem Steel Corp., 639 N.E.2d 264 (Ind. 1994).
Indiana Dep't of State Revenue v. Bethlehem Steel Corp., 639 N.E.2d 264 (Ind. 1994). “Ind. Code Ann. § 6-3-3-2 (Burns 1989). For a discussion of the history of these provisions, see Carlyn Johnson, Taxing Interstate Commerce: A New Experience in Indiana, 39 Notre Dame L.”
Chief Indus., Inc. v. Indiana Dep't of State Revenue, 792 N.E.2d 972 (Ind. T.C. 2003). “Thus, the legislature’s intent in passing the Act was to tax those portions of interstate transactions specifically apportioned to Indiana that may otherwise escape taxation under Indiana’s gross income tax provisions. The General Assembly’s intent is manifested in the language…”
Gen. Motors Corp., Detroit Diesel Allison Div. v. Les Aspin, Sec'y of Def., 24 F.3d 1376 (Fed. Cir. 1994). “Ind.Code § 6-3-3-2 (1972). Indiana Circular IT-10, Revised, entitled “Corporate Income Tax Information,” explained computation of this credit: Any corporation doing business in Indiana is required to compute its Indiana income tax under both the Gross Income Tax Act of 1933 as…”
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