Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028.
Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following:
(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.
(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.
(3) An individual who:
(A) has income apportioned to Indiana as:
(i) a team member under IC 6-3-2-2.7; or
(ii) a race team member under IC 6-3-2-3.2;
for services rendered in the county; and
(B) is not described in subdivision (1) or (2).