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Ind. Code § 6-3-1-22

"Commercial domicile"

Known as the Adjusted Gross Income Tax Act

The act spans §§ 6–6 (50 sections).

Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.

Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.