County residents; determination
Sec. 20. (a) For purposes of this chapter, an individual shall be
treated as a resident of the county in which he:
(1) maintains a home, if the individual maintains only one (1)
in Indiana;
(2) if subdivision (1) does not apply, is registered to vote;
(3) if subdivision (1) or (2) does not apply, registers his
personal automobile; or
(4) if subdivision (1), (2), or (3) does not apply, spends the
majority of his time spent in Indiana during the taxable year in
question.
(b) The residence or principal place of business or employment of
an individual is to be determined on January 1 of the calendar year
in which the individual's taxable year commences. If an individual
changes the location of his residence or principal place of
employment or business to another county in Indiana during a
calendar year, his liability for county option income tax is not
affected.
(c) Notwithstanding subsection (b), if an individual becomes a
county taxpayer for purposes of IC 36-7-27 during a calendar year
because the individual:
(1) changes the location of the individual's residence to a county
in which the individual begins employment or business at a
qualified economic development tax project (as defined in
IC 36-7-27-9); or
(2) changes the location of the individual's principal place of
employment or business to a qualified economic development
tax project and does not reside in another county in which the
county option income tax is in effect;
the individual's adjusted gross income attributable to employment or
business at the qualified economic development tax project is taxable
only by the county containing the qualified economic development
tax project.
As added by P.L.44-1984, SEC.14. Amended by P.L.42-1994,
SEC.11.
Last modified: May 28, 2006