{"data":{"id":"us-in/ic-6-3-1-22","jurisdiction":"us-in","citation":"IC 6-3-1-22","heading":"\"Commercial domicile\"","body":"Sec. 22. The term \"commercial domicile\" means the principal place from which the trade or business of the taxpayer is directed or managed.","path":["TITLE 6. TAXATION","ARTICLE 3. STATE INCOME TAXES","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3-1-22","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"896196081ee14a5ac5d5831a434b741c8c1311de8a4cda401786825b14c5f4c7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3-1-21","next":"us-in/ic-6-3-1-23"},"notice":"GroundRules: Original legal text. Not legal advice."}