Presence of out-of-state employees; bearing on residency

Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to: (1) file and pay state or local income taxes; (2) be subject to income tax withholding; or (3) file and pay any other state or local tax or fee; during a disaster period. This includes any related state or local employer withholding or remittance obligations. As added by P.L.293-2013(ts), SEC.26.