45 IAC 3.1-1-24
45 IAC 3.1-1-24 Definition of nonresident
Cite as Ind. Admin. Code tit. 45, r. 3.1-1-24
Sec. 24. "Nonresident" Defined. A nonresident of Indiana is any individual, estate, trust, or other entity not included in the definition of
"Resident" given in Regulation 6-3-1-12(010) [45 IAC 3.1-1-21].