Indiana Statutes
§ 6-3-5-1 — Nonresidents; Indiana income
Indiana § 6-3-5-1
This text of Indiana § 6-3-5-1 (Nonresidents; Indiana income) 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 § 6-3-5-1 (2026).
Text
The tax imposed by IC 6-3-2 on the adjusted
gross income derived from sources within the state of Indiana by
persons who are nonresidents of this state, shall not be payable if the
laws of the state or territory of residence of such persons, at the time
such adjusted gross income was earned in this state, contained a
reciprocal provision by which residents of this state were exempted
from taxes imposed by such state on income earned in such state.
Formerly: Acts 1963(ss), c.32, s.501. As amended by
P.L.2-1988, SEC.12.
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Related
Clark v. Lee
406 N.E.2d 646 (Indiana Supreme Court, 1980)
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Repealed§ 6-1.1-1-14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 § 6-3-5-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-3-5-1.