GroundRules
IC 6-5.5-1-12: "Nonresident taxpayer"
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS
- Chapter 1. Definitions
Sec. 12. "Nonresident 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 outside Indiana.
Collected 2026-09-09T01:51:39Z. Source file · JSON