Nonresidents; Indiana income
Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income
derived from sources within the state of Indiana by persons who are
nonresidents of this state, shall not be payable if the laws of the state
or territory of residence of such persons, at the time such adjusted
gross income was earned in this state, contained a reciprocal
provision by which residents of this state were exempted from taxes
imposed by such state on income earned in such state.
(Formerly: Acts 1963(ss), c.32, s.501.) As amended by P.L.2-1988,
SEC.12.
Last modified: May 28, 2006