45 Ind. Admin. Code 3.1-1-24

Current through December 4, 2024

Section 45 IAC 3.1-1-24 - Definition of nonresident

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-13

Sec. 24.

"Nonresident" Defined. A nonresident of Indiana is any individual, estate, trust, or other entity not included in the definition of "Resident" given in Regulation 6-3-1-12(010) [ 45 IAC 3.1-1-21 ].

45 IAC 3.1-1-24

Department of State Revenue; Reg 6-3-1-13 010; filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743