{"data":{"id":"us-in/ic-6-5.5-1-12","jurisdiction":"us-in","citation":"IC 6-5.5-1-12","heading":"\"Nonresident taxpayer\"","body":"Sec. 12. \"Nonresident taxpayer\" means a taxpayer that:\n(1) is transacting business within Indiana, as provided in IC 6-5.5-3; and\n(2) has its commercial domicile outside Indiana.","path":["TITLE 6. TAXATION","ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS","Chapter 1. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-5.5-1-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"11b45b2d1feb4e826b4e949643f25263cc9cb65befd58bf015f80c37a61daf44","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-1-11","next":"us-in/ic-6-5.5-1-13"},"notice":"GroundRules: Original legal text. Not legal advice."}