"Nonresident Taxpayer"

  1. Law
  2. Indiana Code
  3. Taxation
  4. Taxation of Financial Institutions
  5. Definitions
  6. "Nonresident Taxpayer"

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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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