Indiana Statutes

§ 6-3-1-22 — "Commercial domicile"

Indiana § 6-3-1-22
JurisdictionIndiana
Art. 3STATE INCOME TAXES
Ch. 1Definitions

This text of Indiana § 6-3-1-22 ("Commercial domicile") 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 § 6-3-1-22 (2026).

Text

The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed. Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.

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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"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 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"
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Bluebook (online)
Indiana § 6-3-1-22, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-1-22.