Is inertial force always attached to the centre of mass of the object? Why? What rules cause this to happen?
See the example below of the leaned bike in a corner.
The force $m\frac{v^2}{r}$ pointing to the right is the centrifugal force (inertial force - because it's a rotating reference frame, therefore a non-inertial reference frame). It is attached to the centre of gravity of the bike.
I'm thinking that inertial force is attached to the centre of mass because of the fact that it should simply avoid creating a torque on the object. That's intuitive, but there must be a general rule that allows us to conclude that.