{"data":{"id":"us-in/ic-6-3.6-2-13-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-2-13 (Version a)","heading":"\"Local taxpayer\"","body":"Sec. 13. \"Local taxpayer\", as it relates to a particular county, means any of the following:\n(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.\n(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.\n(3) An individual who:\n(A) has income apportioned to Indiana as:\n(i) a team member under IC 6-3-2-2.7; or\n(ii) a race team member under IC 6-3-2-3.2;\nfor services rendered in the county; and\n(B) is not described in subdivision (1) or (2).","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 2. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-2-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1c7f766d68adab227ee6e2f3dceb2809a71eae5435ecc66a5f00d9ad1af4370d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-2-12-version-b","next":"us-in/ic-6-3.6-2-13-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}