Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following: (1) An individual who resides in that county on the date specified in IC 6-3.6-8-3 . (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). IC 6-3.6-2-13 "Local taxpayer" Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 13. "Local taxpayer" means any of the following: (1) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ), an individual who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ) on the date specified in IC 6-3.6-8-3 . (2) As it relates to a particular county, 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. However, for purposes of a local income tax imposed by a municipality under IC 6-3.6-6-22 , the term does not include an individual described in this subdivision. (3) As it relates to a particular county, and only for purposes of a rate imposed by a county under 6-3.6-6-2(b)(3), the term includes 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).
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