Definition of nonresident

Indiana Administrative Code

Section: 45-3.1-1-24

Jurisdiction: IN

Bluebook Citation: 45 Ind. Admin. Code 3.1-1-24

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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