45 IAC 3.1-1-21.5 "Permanent place of residence" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-12

Sec. 21.5. (a) "Permanent place of residence" means a building or structure where a person can live that:

(1) the person maintains, whether the individual owns it or not; and

(2) is suitable for year-round use.

(b) A residence maintained by a person primarily for the purpose of obtaining an educational degree is not a permanent place of residence.

(c) If a person is under a guardianship or conservatorship, the individual maintains a permanent place of residence in Indiana if he or she satisfies the criteria of subsections (a) and (b) as a result of the guardian or conservator's acts.

(Department of State Revenue; 45 IAC 3.1-1-21.5; filed Jun 6, 2017, 10:33 a.m.: 20170705-IR-045160497FRA; readopted filed Oct 20, 2023, 11:13 a.m.: 20231115-IR-045230658RFA)