Indiana § 6-8-13-12 Presence of out-of-state employees; bearing on residency

Indiana Statutes

§ 6-8-13-12 — Presence of out-of-state employees; bearing on residency

Indiana § 6-8-13-12

Art. 8MISCELLANEOUS

Ch. 13Disaster Recovery Exemptions

This text of Indiana § 6-8-13-12 (Presence of out-of-state employees; bearing on residency) 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 § 6-8-13-12 (2026).

Text

An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:

(1)file and pay state or local income taxes;

(2)be subject to income tax withholding; or

(3)file and pay any other state or local tax or fee; during a disaster period. This includes any related state or local employer withholding or remittance obligations.

Free access — add to your briefcase to read the full text and ask questions with AI

An out-of-state employee is not considered to
have established residency or a presence in Indiana that would require
the employee or the employee's employer to:
(1) file and pay state or local income taxes;
(2) be subject to income tax withholding; or
(3) file and pay any other state or local tax or fee;
during a disaster period. This includes any related state or local
employer withholding or remittance obligations.