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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 8. MISCELLANEOUS
CHAPTER 13. Disaster Recovery Exemptions
6-8-13-12. Presence of out-of-state employees; bearing on residency
Universal Citation: IN Code § 6-8-13-12 (2018)
IC 6-8-13-12 Presence of out-of-state employees; bearing on residency
Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:
(1) file and pay state or local income taxes;
(2) be subject to income tax withholding; or
(3) file and pay any other state or local tax or fee;
during a disaster period. This includes any related state or local employer withholding or remittance obligations.
As added by P.L.293-2013(ts), SEC.26.
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