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.
Ind. Code § 6-3-1-12
"Resident"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 1 court decision — leading case William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State Revenue (2017)
Most recently applied in William E. Schmidt, Jr. and Danielle Schmidt v. Indiana Department of State Revenue (August 2017)
Formerly: Acts 1963(ss), c.32, s.112.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.