{"data":{"id":"us-in/ic-6-5.5-1-13","jurisdiction":"us-in","citation":"IC 6-5.5-1-13","heading":"\"Resident taxpayer\"","body":"Sec. 13. \"Resident 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 in 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#6-5.5-1-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2d6f486aa02fd6ab1d3051f4164d4fe7a87b8b65ff8151abb9f2a159d9889bc4","source_id":"us-in","stale":false,"prev":"us-in/ic-6-5.5-1-12","next":"us-in/ic-6-5.5-1-14"},"notice":"GroundRules: Original legal text. Not legal advice."}