Indiana Code 6-5.5-1-12. “Nonresident taxpayer”
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Sec. 12. “Nonresident taxpayer” means a taxpayer that:
(2) has its commercial domicile outside Indiana.
(1) is transacting business within Indiana, as provided in IC 6-5.5-3; and
Terms Used In Indiana Code 6-5.5-1-12
- Taxpayer: means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:
Indiana Code 6-5.5-1-17
As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.2.