Ind. Code § 6-5.5-1-13

Current through P.L. 171-2024

Section 6-5.5-1-13 - "Resident taxpayer"

"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.

IC 6-5.5-1-13

As added by P.L. 347-1989 (ss), SEC.1.