Sec. 13. "Resident 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 in Indiana. As added by P.L.347-1989(ss), SEC.1.
"Resident taxpayer"
Ind. Code § 6-5.5-1-13, under Chapter 1. Definitions.
Ind. Code § 6-5.5-1-13