Sec. 13. “Resident taxpayer” means a taxpayer that:

(1) is transacting business within Indiana, as provided in IC 6-5.5-3; and

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Terms Used In Indiana Code 6-5.5-1-13

  • 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

(2) has its commercial domicile in Indiana.

As added by P.L.347-1989(ss), SEC.1.