Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:
(1) file and pay state or local income taxes;
(2) be subject to income tax withholding; or
(3) file and pay any other state or local tax or fee;
during a disaster period. This includes any related state or local employer withholding or remittance obligations.
As added by P.L.293-2013(ts), SEC.26.
Structure Indiana Code
Chapter 13. Disaster Recovery Exemptions
6-8-13-2. "Disaster Emergency"
6-8-13-4. "Disaster Emergency Related Work"
6-8-13-5. "Registered Business"
6-8-13-7.5. "Mutual Assistance Agreement"
6-8-13-8. "Out-of-State Business"
6-8-13-9. "Out-of-State Employee"
6-8-13-12. Presence of Out-of-State Employees; Bearing on Residency
6-8-13-13. Out-of-State Employees; Licensing and Registration Exemption