Sec. 78. "Indiana resident" refers to a person who is one (1) of the following:
(1) A person who has been living in Indiana for at least one hundred eighty-three (183) days during a calendar year and who has a legal residence in another state. However, the term does not include a person who has been living in Indiana for any of the following purposes:
(A) Attending a postsecondary educational institution.
(B) Serving on active duty in the armed forces of the United States.
(2) A person who is living in Indiana if the person has no other legal residence.
(3) A person who is registered to vote in Indiana.
(4) A person who has a child enrolled in an elementary or a secondary school located in Indiana.
(5) A person who has more than one-half (1/2) of the person's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources in Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. However, a person who is considered a resident under this subdivision is not a resident if the person proves by a preponderance of the evidence that the person is not a resident under subdivisions (1) through (4).
(6) A person who:
(A) is enrolled as a student of a truck driver training school;
(B) has legal residence in another state but is living in Indiana temporarily for the express purpose of taking a course of study from the truck driver training school; and
(C) intends to return to the person's state of residence upon completion of the course of study of the truck driver training school.