Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-13

Sec. 24. "Nonresident" Defined. A nonresident of Indiana is any individual, estate, trust, or other entity not included in the definition of "Resident" given in Regulation 6-3-1-12(010) [45 IAC 3.1-1-21].

(Department of State Revenue; Reg 6-3-1- 13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)