Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 1 - State Adjusted Gross Income Tax
Section 1-21.5 - "Permanent place of residence" defined
Universal Citation: 45 IN Admin Code 1-21.5
Current through March 20, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3-1-12
Sec. 21.5.
(a) "Permanent place of residence" means a building or structure where a person can live that:
(1) the person maintains, whether
the individual owns it or not; and
(2) is suitable for year-round use.
(b) A residence maintained by a person primarily for the purpose of obtaining an educational degree is not a permanent place of residence.
(c) If a person is under a guardianship or conservatorship, the individual maintains a permanent place of residence in Indiana if he or she satisfies the criteria of subsections (a) and (b) as a result of the guardian or conservator's acts.
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