"Resident taxpayer"

Ind. Code § 6-5.5-1-13
in effect
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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.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026

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