Indiana Code 6-8-13-12. Presence of out-of-state employees; bearing on residency
Current as of: 2023 | Check for updates
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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:
(2) be subject to income tax withholding; or
(1) file and pay state or local income taxes;
Terms Used In Indiana Code 6-8-13-12
- disaster period: means the period:
Indiana Code 6-8-13-3
- out-of-state employee: means an individual who is:
Indiana Code 6-8-13-9
(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.