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Indiana Code Title 14. Natural and Cultural Resources § 14-30.5-1-7

Current as of January 02, 2024 | Updated by Findlaw Staff

Sec. 7. (a) “Resident of Indiana” means an individual:

(1) who is at least eighteen (18) years of age;  and

(2) who:

(A) holds a certificate of title for a motor vehicle registered in Indiana;

(B) is registered to vote in Indiana;

(C) is the parent or guardian of a child enrolled in an elementary or a secondary school located in Indiana;  or

(D) except as provided in subsection (b), derives more than one-half ( 1/2 ) of the individual's gross income (as defined in Section 61 of the Internal Revenue Code) from sources in Indiana, according to the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2.

(b) An individual who meets the condition set forth in subsection (a)(2)(D) is not a resident of Indiana if a preponderance of the evidence concerning the conditions set forth in subsection (a)(2)(A) through (a)(2)(C) proves that the individual is not a resident of Indiana.

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Cite this article: FindLaw.com - Indiana Code Title 14. Natural and Cultural Resources § 14-30.5-1-7 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-14-natural-and-cultural-resources/in-code-sect-14-30-5-1-7/

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