Tax liability of nonresident

Sec. 25. Nonresident's Indiana Adjusted Gross Income Tax Liability. All persons who are not residents of Indiana are required to report

that portion of their entire income directly or constructively from or attributable to business, activities or any other source within Indiana, with the

exception of nonresident members of the armed forces receiving compensation for military duty in Indiana. These latter persons will not be subject

to the adjusted gross income tax on their military pay. A nonresident must include on his tax return all gross income received from a business,

activities or any other source in Indiana whether taxable or not. In order to avail himself of the deduction of non-taxable income, the nonresident

must first include the non-taxable portion of his income in the total gross income figure.

In order to qualify as a nonresident, the taxpayer shall submit proof, upon demand by the department, of having indicated his bona fide

intention to reside permanently elsewhere before the last day of the taxable year.

Such person changing his domicile during a taxable year may also be required to furnish evidence of compliance with the requirements

of the other state with respect to taxation and the qualification as a resident citizen thereof.