Indiana Statutes
§ 6-3-1-12 — "Resident"
Indiana § 6-3-1-12
This text of Indiana § 6-3-1-12 ("Resident") is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-3-1-12 (2026).
Text
The term "resident" includes (a) any individual
who was domiciled in this state during the taxable year, or (b) any
individual who maintains a permanent place of residence in this state
and spends more than one hundred eighty-three (183) days of the
taxable year within this state, or (c) any estate of a deceased person
defined in (a) or (b), or (d) any trust which has a situs within this state.
Formerly: Acts 1963(ss), c.32, s.112.
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Related
RJR Nabisco Holdings, Corp. v. Dunn
657 N.E.2d 1220 (Indiana Supreme Court, 1995)
Richey v. Indiana Department of State Revenue
634 N.E.2d 1375 (Indiana Tax Court, 1994)
Strack v. Holcomb
(N.D. Indiana, 2020)
William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State Revenue
81 N.E.3d 705 (Indiana Tax Court, 2017)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-3-1-12, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-12.