{"data":{"id":"us-in/ic-6-8-13-12","jurisdiction":"us-in","citation":"IC 6-8-13-12","heading":"Presence of out-of-state employees; bearing on residency","body":"Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:\n(1) file and pay state or local income taxes;\n(2) be subject to income tax withholding; or\n(3) file and pay any other state or local tax or fee;\nduring a disaster period. This includes any related state or local employer withholding or remittance obligations.","path":["TITLE 6. TAXATION","ARTICLE 8. MISCELLANEOUS","Chapter 13. Disaster Recovery Exemptions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-8-13-12","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"db6d228a781647b7a8cae51cd6d39adc6abc0bcb19ae5320f561f03a5557453b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-8-13-11","next":"us-in/ic-6-8-13-13"},"notice":"GroundRules: Original legal text. Not legal advice."}