IC 6-5.5-1-13
: "Resident taxpayer"
IC 6-5.5-1-13 : "Resident taxpayer"
Sec. 13. "Resident taxpayer" means a taxpayer that:
(1) is transacting business within Indiana, as provided in
IC 6-5.5-3
; and
(2) has its commercial domicile in Indiana.
As added by P.L.347-1989(ss), SEC.1.