6-8-13-12. Presence of out-of-state employees; bearing on residency

IN Code § 6-8-13-12 (2019) (N/A)
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Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:

(1) file and pay state or local income taxes;

(2) be subject to income tax withholding; or

(3) file and pay any other state or local tax or fee;

during a disaster period. This includes any related state or local employer withholding or remittance obligations.

As added by P.L.293-2013(ts), SEC.26.