Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-1-24
Definition of nonresident
Official textiac.iga.in.govlast amended
Sec. 24. "Nonresident" Defined. A nonresident of Indiana is any individual, estate, trust, or other entity not included in the definition of
"Resident" given in Regulation 6-3-1-12(010) [45 IAC 3.1-1-21].
(Department of State Revenue; Reg 6-3-1-
13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Amendment history
(Department of State Revenue; Reg 6-3-1- 13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-14 · Report of distribution; allocation by nonresident estate or…
- 3.1-1-15 · Application of excess deductions of estate or trust
- 3.1-1-16 · Final account and certificate of clearance of fiduciary
- 3.1-1-17 · Net operating losses and capital losses for fiduciaries and…
- 3.1-1-18 · Charitable contributions of trust estate; exempt trusts
- 3.1-1-19 · Definition of gross income
- 3.1-1-20 · Definition of corporation
- 3.1-1-21 · Definition of resident
- 3.1-1-21.5 · "Permanent place of residence" defined
- 3.1-1-22 · "Domicile" defined
- 3.1-1-22.5 · Determination of domicile
- 3.1-1-23 · Special cases of residency
- 3.1-1-24 · Definition of nonresident
- 3.1-1-25 · Tax liability of nonresident
- 3.1-1-26 · Definition of person
- 3.1-1-27 · Definition of taxpayer
- 3.1-1-28 · Taxable year
- 3.1-1-29 · Definition of business income
- 3.1-1-30 · Trade or business construed
- 3.1-1-31 · Definition of nonbusiness income
- 3.1-1-32 · Definition of commercial domicile
- 3.1-1-33 · Definition of compensation
- 3.1-1-34 · Definition of sales
- 3.1-1-35 · Definition of state
- 3.1-1-36 · Tax rates