Sec. 37. (a) If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt a local income tax rate, the control board shall notify the department of state revenue of this fact. (b) Notwithstanding IC 6-3.6 , after receiving notice from the control board, the department of state revenue shall collect the tax beginning on the earlier of July 1 or January 1 immediately following the notice from the control board. Except as provided in this chapter, a local income tax rate imposed under this chapter shall be administered in the same manner that the local income tax is administered under IC 6-3.6-8 . [Pre-1992 Revision Citation: 12-2-14-32.]
‹ Prev All Indiana sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.