Sec. 12. "Nonresident taxpayer" means a taxpayer that: (1) is transacting business within Indiana, as provided in IC 6-5.5-3; and (2) has its commercial domicile outside Indiana. As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.2.
"Nonresident taxpayer"
Ind. Code § 6-5.5-1-12, under Chapter 1. Definitions.
Ind. Code § 6-5.5-1-12