Ind. Code § 6-5.5-1-13 – "Resident taxpayer" | Midpage

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Indiana Code

§ 13

Ind. Code § 6-5.5-1-13

"Resident taxpayer"

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

"Resident taxpayer" means a taxpayer that:

(1) is transacting business within Indiana, as provided in IC 6-5.5-3 ; and
(2) has its commercial domicile in Indiana.

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