Indiana Code - Taxation - Title 6, Section 6-5.5-1-13

"Resident taxpayer" defined

Sec. 13. "Resident 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 in Indiana.

As added by P.L.347-1989(ss), SEC.1.

Last modified: May 28, 2006