Indiana Code — Title 6 (Taxation)
IC 6-3-1-12
"Resident"
Official textiga.in.govlast amended
Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.
Formerly: Acts 1963(ss), c.32, s.112.
Amendment history
Formerly: Acts 1963(ss), c.32, s.112.
Source: view the official text
Nearby sections (25 sections)
- 6-3-1-3 · Repealed
- 6-3-1-3.1 · Repealed
- 6-3-1-3.5 · "Adjusted gross income"
- 6-3-1-3.7 · Expired
- 6-3-1-4 · "Department"
- 6-3-1-5 · "Employer"
- 6-3-1-6 · "Employee"
- 6-3-1-7 · "Fiduciary"
- 6-3-1-8 · "Gross income"
- 6-3-1-9 · "Individual"
- 6-3-1-10 · "Corporation"
- 6-3-1-11 · "Internal Revenue Code"
- 6-3-1-12 · "Resident"
- 6-3-1-13 · "Nonresident"
- 6-3-1-14 · "Person"
- 6-3-1-15 · "Taxpayer"
- 6-3-1-16 · "Taxable year"
- 6-3-1-17 · Repealed
- 6-3-1-18 · Repealed
- 6-3-1-19 · "Partnership" and "partner"
- 6-3-1-19.5 · Repealed
- 6-3-1-20 · "Business income"
- 6-3-1-21 · "Nonbusiness income"
- 6-3-1-22 · "Commercial domicile"
- 6-3-1-23 · "Compensation"