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.
Structure Indiana Code
Article 5.5. Taxation of Financial Institutions
6-5.5-1-1. Application of Definitions
6-5.5-1-2. "Adjusted Gross Income"
6-5.5-1-2-b. "Adjusted Gross Income"
6-5.5-1-3. "Business of a Financial Institution"
6-5.5-1-4. "Commercial Domicile"
6-5.5-1-11. "Internal Revenue Code"
6-5.5-1-12. "Nonresident Taxpayer"
6-5.5-1-13. "Resident Taxpayer"
6-5.5-1-16. "Taxing Jurisdiction"
6-5.5-1-18. "Unitary Business"