{"data":{"id":"us-in/ic-6-3-1-12","jurisdiction":"us-in","citation":"IC 6-3-1-12","heading":"\"Resident\"","body":"Sec. 12. The term \"resident\" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"01d4ae03d142b3685fc1c15a0955c75f24fd196d484992a45ab4956923261f3f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-11-version-b","next":"us-in/ic-6-3-1-13"},"notice":"GroundRules: Original legal text. Not legal advice."}