Nonresidents; Indiana income

Official textiga.in.govlast amended 1988

Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gross income was earned in this state, contained a reciprocal provision by which residents of this state were exempted from taxes imposed by such state on income earned in such state.
Formerly: Acts 1963(ss), c.32, s.501. As amended by P.L.2-1988, SEC.12.

Amendment history

Formerly: Acts 1963(ss), c.32, s.501. As amended by P.L.2-1988, SEC.12.

Source: view the official text

Nearby sections (25 sections)

6-3-4.5-9 · Partnership level audit; final federal adjustments;…
6-3-4.5-10 · Reporting and payment requirements; tiered partners; rules
6-3-4.5-11 · Procedures; alternative reporting and payment method;
6-3-4.5-12 · Irrevocable election; no deduction or credit; other state…
6-3-4.5-13 · Designation of a state partnership representative;
6-3-4.5-14 · Changes to a report of final partnership adjustments;…
6-3-4.5-15 · Reports; proposed assessment; timing; protest; appeal
6-3-4.5-16 · Incorrect reporting of tax attributes; proposed assessment;
6-3-4.5-17 · Inconsistent reporting of tax attribute; disclosure;…
6-3-4.5-18 · Reporting requirements; liability for tax; proposed…
6-3-4.5-19 · Remitting payment on behalf of a partner; claim for refund
6-3-4.5-20 · Partnership with more than 10,000 direct owners; extension…
6-3-5-1 · Nonresidents; Indiana income
6-3-5-2 · Repealed
6-3-5-3 · Indiana residents working in Illinois
6-3-5-4 · Mutual economic development agreements with bordering
6-3-5-5 · Election to receive payment in lieu of economic development
6-3-6-1 · Repealed
6-3-6-2 · Repealed
6-3-6-3 · Repealed
6-3-6-4 · Repealed
6-3-6-5 · Repealed
6-3-6-6 · Repealed
6-3-6-7 · Repealed
6-3-6-8 · Repealed

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