An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:

1. (1) file and pay state or local income taxes;
2. (2) be subject to income tax withholding; or

3. (3) file and pay any other state or local tax or fee;

   during a disaster period. This includes any related state or local employer withholding or remittance obligations.

As added by P.L.293-2013(ts), SEC.26.