Indiana Code 6-8-13-8. “Out-of-state business”
Current as of: 2023 | Check for updates
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Sec. 8. (a) As used in this chapter, “out-of-state business” means an entity that:
(A) a registered business;
(1) is not:
Terms Used In Indiana Code 6-8-13-8
- disaster emergency: means the following:
Indiana Code 6-8-13-2
- disaster emergency related work: means :
Indiana Code 6-8-13-4
- disaster period: means the period:
Indiana Code 6-8-13-3
- entity: has the meaning set forth in IC 23-1-20-10. See Indiana Code 6-8-13-6
- registered business: means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared. See Indiana Code 6-8-13-5
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
(B) incorporated in Indiana; or
(C) otherwise authorized to do business in Indiana;
on the date on which a disaster period begins; and
(2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.
(b) The term includes the following:
(1) A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.
(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.
As added by P.L.293-2013(ts), SEC.26.