Indiana Statutes
§ 6-3-1-12 — "Resident"
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Repealed§ 6-1.1-1-14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"