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§ 6-5-5-1-21 — Indiana Law | CourtGPT
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  2. Laws/
  3. Indiana/
  4. Title 6 - Taxation/
  5. Article 5.5 - Taxation of Financial Institutions/
  6. Chapter 1 - Definitions6-5.5-1-1. Application of Definitions/
  7. § 6-5-5-1-21
Indiana Legal Code

§ 6-5-5-1-21

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(a) 'Loans arising in factoring' means:(1) a loan or extension of credit secured by one (1) or more accounts receivable; or(2) a sale of one (1) or more accounts receivable in which the purchaser has recourse against the seller for an uncollected accounts receivable.(b) The term does not refer to:(1) a sale of one (1) or more accounts receivable without recourse; or(2) an assignment of an account receivable.As added by P.L.146-2020, SEC.31.