Indiana Code — Title 6 (Taxation)
IC 6-5.5-1-13
"Resident taxpayer"
Official textiga.in.govlast amended
Sec. 13. "Resident taxpayer" means a taxpayer that:
# (1)
is transacting business within Indiana, as provided in IC 6-5.5-3; and
# (2)
has its commercial domicile in Indiana.
As added by P.L.347-1989(ss), SEC.1.
Amendment history
As added by P.L.347-1989(ss), SEC.1.
Source: view the official text
Nearby sections (25 sections)
- 6-5.5-1-1 · Application of definitions
- 6-5.5-1-2 · "Adjusted gross income"
- 6-5.5-1-3 · "Business of a financial institution"
- 6-5.5-1-4 · "Commercial domicile"
- 6-5.5-1-5 · "Compensation"
- 6-5.5-1-6 · "Corporation"
- 6-5.5-1-7 · "Department"
- 6-5.5-1-8 · "Employee"
- 6-5.5-1-9 · "Foreign bank"
- 6-5.5-1-10 · "Gross income"
- 6-5.5-1-11 · "Internal Revenue Code"
- 6-5.5-1-12 · "Nonresident taxpayer"
- 6-5.5-1-13 · "Resident taxpayer"
- 6-5.5-1-14 · "Subsidiary"
- 6-5.5-1-15 · "Taxable year"
- 6-5.5-1-16 · "Taxing jurisdiction"
- 6-5.5-1-17 · "Taxpayer"
- 6-5.5-1-18 · "Unitary business"
- 6-5.5-1-19 · "Partnership"
- 6-5.5-1-20 · "Bonus depreciation"
- 6-5.5-1-21 · "Loans arising in factoring"
- 6-5.5-2-1 · Computation of franchise tax
- 6-5.5-2-2 · Repealed
- 6-5.5-2-3 · Apportioned income of taxpayer not filing combined return
- 6-5.5-2-4 · Apportioned income of taxpayer filing combined return for