"Resident" defined
Sec. 12. The term "resident" includes (a) any individual who was
domiciled in this state during the taxable year, or (b) any individual
who maintains a permanent place of residence in this state and
spends more than one hundred eighty-three (183) days of the taxable
year within this state, or (c) any estate of a deceased person defined
in (a) or (b), or (d) any trust which has a situs within this state.
(Formerly: Acts 1963(ss), c.32, s.112.)
Last modified: May 28, 2006