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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 3. State Income Taxes
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Chapter 1. Definitions
Chapter 1. Definitions
6-3-1-1. Short title
6-3-1-2. Construction of definitions
6-3-1-2.5. "Armed forces of the United States"
6-3-1-2.7. "National Guard"
6-3-1-3. Repealed
6-3-1-3.1. Repealed
6-3-1-3.5. "Adjusted gross income"
6-3-1-3.7. Expired
6-3-1-4. "Department"
6-3-1-5. "Employer"
6-3-1-6. "Employee"
6-3-1-7. "Fiduciary"
6-3-1-8. "Gross income"
6-3-1-9. "Individual"
6-3-1-10. "Corporation"
6-3-1-11. "Internal Revenue Code"
6-3-1-12. "Resident"
6-3-1-13. "Nonresident"
6-3-1-14. "Person"
6-3-1-15. "Taxpayer"
6-3-1-16. "Taxable year"
6-3-1-17. Repealed
6-3-1-18. Repealed
6-3-1-19. "Partnership" and "partner"
6-3-1-19.5. Repealed
6-3-1-20. "Business income"
6-3-1-21. "Nonbusiness income"
6-3-1-22. "Commercial domicile"
6-3-1-23. "Compensation"
6-3-1-24. "Sales"
6-3-1-25. "State"
6-3-1-26. "Foreign corporation"
6-3-1-27. "United States"
6-3-1-28. "Combined income tax return"
6-3-1-29. "Eligible individual"
6-3-1-30. "Holocaust victim's settlement payment"
6-3-1-31. "Victim of the September 11 terrorist attack"
6-3-1-32. "September 11 terrorist attack settlement payment"
6-3-1-33. "Bonus depreciation"
6-3-1-34. "Qualified military income"
6-3-1-34.5. "Captive real estate investment trust"
6-3-1-35. "Pass through entity"
6-3-1-36. "Eligible community foundation"
6-3-1-37. "Telecommunication services"
6-3-1-38. "Broadcast services"