Ind. Code » Title 6
Indiana Code

Ind. Code § 6-3-1-12 (2026)

"Resident"

✓ current as of May 2026
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     Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.

Formerly: Acts 1963(ss), c.32, s.112.

 

Notes of Decisions
Cited in 2 cases, 2017–2020 · leading case: William E. Schmidt, Jr. & Danielle Schmidt v. Indiana Dep't of State Revenue, 81 N.E.3d 705 (Ind. T.C. 2017).
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William E. Schmidt, Jr. & Danielle Schmidt v. Indiana Dep't of State Revenue, 81 N.E.3d 705 (Ind. T.C. 2017). · cites it 2× “]” Ind. Code § 6-3-1-12 (2009). See also 45 Ind.”
Strack v. Holcomb (N.D. Ind. 2020). · cites it 2× “” Ind. Code § 6-3-1-12 (a). Further, a “taxpayer” is defined as “any person .”
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