6-8-3.(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.(3) An individual who:(A) has income apportioned to Indiana as:(i) a team member under IC 6-3-2-2.7; or(ii) a race team member under IC 6-3-2-3.2;for services rendered in the county; and(B) is not described in subdivision (1) or (2).As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
Indiana Legal Code