Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 15. "Resident local taxpayer", as it relates to a particular county, means any local taxpayer who resides in that county on the date specified in IC 6-3.6-8-3 . IC 6-3.6-2-15 "Resident local taxpayer" Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 15. "Resident local taxpayer", 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 ), means any local taxpayer 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 .
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