§ 6-3-5-1 — Nonresidents; Indiana income

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.