Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.
- (1) resides in that county on the date specified in IC 6-3.6-8-3 ; or
- (2) maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.
Sec. 13. "Local taxpayer", as it relates to a particular county, means any individual who:
As added by P.L.243-2015, SEC.10.