45 IAC 3.1-1-21
45 IAC 3.1-1-21 Definition of resident
Cite as Ind. Admin. Code tit. 45, r. 3.1-1-21
Sec. 21. "Resident" Defined. An Indiana resident is:
(a) Any individual who was domiciled in Indiana during the taxable year, or
(b) Any individual who maintains a permanent place of residence in this state and spends more than 183 days of the taxable year within
this state; or
(c) Any estate of a deceased person defined in (a) or (b) [subsections (a) or (b) of this section], or
(d) Any trust which has a situs within this state.