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2020 Indiana Code
Title 6. Taxation
Article 5.5. Taxation of Financial Institutions
Chapter 1. Definitions
6-5.5-1-12. "Nonresident Taxpayer"
Universal Citation: IN Code § 6-5.5-1-12 (2020)
Sec. 12. "Nonresident 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 outside Indiana.
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.2.
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