Indiana resident
Sec. 78. "Indiana resident" refers to a person who is one (1) of the
following:
(1) A person who has been living in Indiana for at least one
hundred eighty-three (183) days during a calendar year and who
has a legal residence in another state. However, the term does
not include a person who has been living in Indiana for any of
the following purposes:
(A) Attending an institution of higher education.
(B) Serving on active duty in the armed forces of the United
States.
(2) A person who is living in Indiana if the person has no other
legal residence.
(3) A person who is registered to vote in Indiana.
(4) A person who has a child enrolled in an elementary or a
secondary school located in Indiana.
(5) A person who has more than one-half (1/2) of the person's
gross income (as defined in Section 61 of the Internal Revenue
Code) derived from sources in Indiana using the provisions
applicable to determining the source of adjusted gross income
that are set forth in IC 6-3-2-2. However, a person who is
considered a resident under this subdivision is not a resident if
the person proves by a preponderance of the evidence that the
person is not a resident under subdivisions (1) through (4).
As added by P.L.2-1991, SEC.1.
Last modified: May 27, 2006