Determination of individual to be treated as resident municipal
taxpayer
Sec. 21. (a) For purposes of this chapter, an individual shall be
treated as a resident municipal taxpayer of the municipality in which
the individual:
(1) maintains a residence, if the individual maintains only one
(1) residence in Indiana;
(2) if subdivision (1) does not apply, registers to vote;
(3) if subdivision (1) or (2) does not apply, registers the
individual's personal automobile; or
(4) if subdivision (1), (2), or (3) does not apply, spends the
majority of the individual's time in Indiana during the taxable
year in question.
(b) Whether an individual is a resident municipal taxpayer is
determined on January 1 of the calendar year in which the
individual's taxable year commences. If an individual changes the
location of the individual's residence to another location in Indiana
during a calendar year, the individual's liability for municipal option
income tax is not affected.
As added by P.L.151-2001, SEC.6.
Last modified: May 28, 2006