Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) The combined tax rates imposed under IC 6-3.6-5 , IC 6-3.6-6 , and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county. IC 6-3.6-4-1 Imposition of tax; rate of tax Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028. Sec. 1. (a) Except as otherwise provided in IC 6-3.6-6-22 , a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) Except as otherwise provided in IC 6-3.6-6-22 , the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6 , and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county. (c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.
‹ 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.