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Indiana Code Title 6. Taxation § 6-8-13-8

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

Sec. 8. (a) As used in this chapter, “out-of-state business” means an entity that:

(1) is not:

(A) a registered business;

(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.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-8-13-8 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-8-13-8/

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