§ 31-1-18 - Resident and nonresident.
SECTION 31-1-18
§ 31-1-18 Resident and nonresident. –(a) "Nonresident" means any person who is not a resident of this state or istemporarily residing in this state as a student or as a member of the armedforces of the United States.
(b) "Resident" means a person:
(1) Who owns, rents, or leases real estate within the stateas his or her residence and:
(i) Engages in a trade, business, or profession in thisstate; or
(ii) Enrolls his or her children in a school in this statefor a period exceeding ninety (90) days; or
(2) Who is registered to vote or is eligible to register tovote under the laws of this state.