IC 6-3-1-12 — "Resident"
Chapter 1. Definitions
Bills citing this section
Section text
Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.
Formerly: Acts 1963(ss), c.32, s.112.
Source: official publisher (2026 edition)