Indiana Code - Taxation - Title 6, Section 6-5.5-1-12

"Nonresident taxpayer" defined

Sec. 12. "Nonresident taxpayer" means a taxpayer that:
(1) is transacting business within Indiana, as provided in
IC 6-5.5-3; and
(2) has its commercial domicile outside Indiana.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991,
SEC.2.

Last modified: May 28, 2006