Definition of resident

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-12

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.