Current through December 12, 2024
Section 45 IAC 3.1-1-21 - Definition of residentAuthority: IC 6-8.1-3-3
Affected: IC 6-3-1-12
Sec. 21.
"Resident" Defined. An Indiana resident is:
(a) Any individual who was domiciled in Indiana during the taxable year, or(b) Any individual who maintains a permanent place of residence in this state and spends more than 183 days of the taxable year within this state; or(c) Any estate of a deceased person defined in (a) or (b) [subsections (a) or (b) of this section], or(d) Any trust which has a situs within this state.Department of State Revenue; Reg 6-3-1-12010; filed Oct 15, 1979, 11:15 am: 2 IR 1520; errata, 2 IR 1743