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6-5.5-1-12. "Nonresident taxpayer"

IN Code § 6-5.5-1-12 (2019) (N/A)
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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.

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6-5.5-1-13. "Resident taxpayer"