Section 6-3.6-2-13 - "Local taxpayer" "Local taxpayer", as it relates to a particular county, means any of the following:
(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.(3) An individual who: (A) has income apportioned to Indiana as: (i) a team member under IC 6-3-2-2.7; or(ii) a race team member under IC 6-3-2-3.2; for services rendered in the county; and
(B) is not described in subdivision (1) or (2).Amended by P.L. 239-2017,SEC. 15, eff. 1/1/2018.Added by P.L. 243-2015, SEC. 10, eff. 7/1/2015.