Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business. As added by P.L.347-1989(ss), SEC.1.
Maintains office
Ind. Code § 6-5.5-3-2, under Chapter 3. Business Transaction Rules.
Ind. Code § 6-5.5-3-2