6-3-1-1. Short Title
Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963. Formerly: Acts 1963(ss), c.32, s.101. As amended by P.L.2-1988, SEC.3.
6-3-1-10. “Corporation”
Sec. 10. As used in this article, “corporation” includes all corporations, associations, real estate investment trusts (as defined in the Internal Revenue Code), joint stock companies, whether organized for profit or not-for-profit, any receiver, trustee or conservator thereof, business trusts, Massachusetts trusts, any proprietorship or partnership taxable under Section 1361 of the Internal Revenue Code, […]
6-3-1-11. “Internal Revenue Code”
Sec. 11. (a) The term “Internal Revenue Code” means the Internal Revenue Code of 1986 of the United States as amended and in effect on March 31, 2021. (b) Whenever the Internal Revenue Code is mentioned in this article, or in another provision of the Indiana Code that cites the definition of “Internal Revenue Code” […]
6-3-1-12. “Resident”
Sec. 12. The term “resident” includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a […]
6-3-1-13. “Nonresident”
Sec. 13. The term “nonresident” means any person who is not a resident of Indiana. Formerly: Acts 1963(ss), c.32, s.113.
6-3-1-14. “Person”
Sec. 14. The term “person” means an individual, trust or estate: Provided, That no corporation shall be considered to be a person. Formerly: Acts 1963(ss), c.32, s.114.
6-3-1-15. “Taxpayer”
Sec. 15. The term “taxpayer” means any person or any corporation subject to taxation under this article. Formerly: Acts 1963(ss), c.32, s.115. As amended by P.L.2-1988, SEC.5.
6-3-1-16. “Taxable Year”
Sec. 16. The term “taxable year” with respect to any taxpayer means the taxable year of such taxpayer as shown on his return required to be filed or filed pursuant to the Internal Revenue Code. Where a taxpayer does not file a return pursuant to the Internal Revenue Code, his taxable year shall be the […]
6-3-1-17. Repealed
Formerly: Acts 1963(ss), c.32, s.117; Acts 1965, c.233, s.4; Acts 1967, c.345, s.3; Acts 1969, c.326, s.3; Acts 1971, P.L.64, SEC.3; Acts 1973, P.L.49, SEC.4; Acts 1975, P.L.60, SEC.2. As amended by Acts 1977, P.L.78, SEC.2; Acts 1978, P.L.44, SEC.2; Acts 1979, P.L.67, SEC.2; Acts 1980, P.L.55, SEC.2; Acts 1981, P.L.82, SEC.3; Acts 1982, P.L.52, […]
6-3-1-18. Repealed
Formerly: Acts 1963(ss), c.32, s.118; Acts 1965, c.233, s.5. Repealed by P.L.1-1991, SEC.51.
6-3-1-19. “Partnership” and “Partner”
Sec. 19. (a) The term “partnership” means an entity subject to the requirements of Subchapter K of the Internal Revenue Code. (b) The term “partner” means a member of a partnership. Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
6-3-1-19.5. Repealed
As added by Acts 1981, P.L.77, SEC.7. Repealed by P.L.47-1984, SEC.7(a).
6-3-1-2. Construction of Definitions
Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction of this article. Formerly: Acts 1963(ss), c.32, s.102. As amended by P.L.2-1988, SEC.4.
6-3-1-2.5. “Armed Forces of the United States”
Sec. 2.5. “Armed forces of the United States” has the meaning set forth in IC 5-9-4-3. As added by P.L.144-2007, SEC.1.
6-3-1-2.7. “National Guard”
Sec. 2.7. “National Guard” has the meaning set forth in IC 5-9-4-4. As added by P.L.144-2007, SEC.2.
6-3-1-20. “Business Income”
Sec. 20. The term “business income” means all income that is apportionable to the state under the Constitution of the United States. Formerly: Acts 1963(ss), c.32, s.120; Acts 1965, c.233, s.7. As amended by P.L.250-2015, SEC.13.
6-3-1-21. “Nonbusiness Income”
Sec. 21. The term “nonbusiness income” means all income other than business income. Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, s.8.
6-3-1-22. “Commercial Domicile”
Sec. 22. The term “commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed. Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.
6-3-1-23. “Compensation”
Sec. 23. The term “compensation” means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. Formerly: Acts 1963(ss), c.32, s.123; Acts 1965, c.233, s.10.
6-3-1-24. “Sales”
Sec. 24. The term “sales” means: (1) in the case of the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, future contracts, and similar instruments or securities, the net gain from the sale or exchange of such contracts, instruments, or securities; (2) in the case of the maturity, […]