Ind. Admin. Code tit. 45, § 3.1-1-24 - Definition of Nonresident

Current as of January 1, 1970

45 Iac 3.1-1-24 - Definition of Nonresident45 Iac 3.1-1-24 - Definition of Nonresident

45 Iac 3.1-1-23 - Special Cases of Residency 45 Iac 3.1-1-25 - Tax Liability of Nonresident

45 IAC 3.1-1-24 Definition of nonresident

Authority: IC 6-8.1-3-3

Affected: IC 6-3-1-13

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) $45 IAC 3.1-1-21$ .

(Department of State Revenue; Reg 6-3-1-13(010); filed Oct 15, 1979, 11:15 am: 2 IR 1521; errata, 2 IR 1743)

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