Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5 . However: (1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment; (2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7 ; and (3) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that: (A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2 ; and (B) is paid to the individual as compensation for services rendered in the county as a team member or race team member. IC 6-3.6-2-2 "Adjusted gross income" Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5 . However: (1) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7 ; and (2) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that: (A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2 ; and (B) is paid to the individual as compensation for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ) as a team member or race team member.
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