IN.gov | The Official Website of the State of Indiana
The Petitioners also allege that if this Court determines their gross income is derived from “sources within Indiana,” it must then determine whether the income is “taxable gross income” under Indiana Code § 6-2.1-2-2(a)(2) or whether it is exempt from tax under Indiana Code § 6-2.1-3-3 and the Commerce Clause of the United States ... ................
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