Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-1-22

"Domicile" defined

Official textiac.iga.in.govlast amended
Amendment history

(Department of State Revenue; Reg 6-3-1- 12(020); filed Oct 15, 1979, 11:15 a.m.: 2 IR 1520; errata, 2 IR 1743; filed Jun 6, 2017, 10:33 a.m.: 20170705-IR-045160497FRA; readopted filed Oct 20, 2023, 11:13 a.m.: 20231115-IR-045230658RFA)

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.

Nearby sections (25 sections)
  1. 3.1-1-11 · Exemptions for trusts and estates (Repealed)
  2. 3.1-1-12 · Resident and nonresident trusts and estates
  3. 3.1-1-13 · Deduction for distribution from estate or trust
  4. 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
  5. 3.1-1-15 · Application of excess deductions of estate or trust
  6. 3.1-1-16 · Final account and certificate of clearance of fiduciary
  7. 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
  8. 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
  9. 3.1-1-19 · Definition of gross income
  10. 3.1-1-20 · Definition of corporation
  11. 3.1-1-21 · Definition of resident
  12. 3.1-1-21.5 · "Permanent place of residence" defined
  13. 3.1-1-22 · "Domicile" defined
  14. 3.1-1-22.5 · Determination of domicile
  15. 3.1-1-23 · Special cases of residency
  16. 3.1-1-24 · Definition of nonresident
  17. 3.1-1-25 · Tax liability of nonresident
  18. 3.1-1-26 · Definition of person
  19. 3.1-1-27 · Definition of taxpayer
  20. 3.1-1-28 · Taxable year
  21. 3.1-1-29 · Definition of business income
  22. 3.1-1-30 · Trade or business construed
  23. 3.1-1-31 · Definition of nonbusiness income
  24. 3.1-1-32 · Definition of commercial domicile
  25. 3.1-1-33 · Definition of compensation
Full table of contents →