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2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 2. Definitions
6-3.6-2-13. "Local taxpayer"
Universal Citation: IN Code § 6-3.6-2-13 (2019)
IC 6-3.6-2-13 "Local taxpayer"
Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following:
(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.
(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.
(3) An individual who:
(A) has income apportioned to Indiana as:
(i) a team member under IC 6-3-2-2.7; or
(ii) a race team member under IC 6-3-2-3.2;
for services rendered in the county; and
(B) is not described in subdivision (1) or (2).
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
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