Indiana Code
Chapter 2. Imposition of Tax and Deductions
6-3-2-15. Repealed

As added by P.L.90-1989, SEC.1; P.L.347-1989(ss), SEC.8. Repealed by P.L.1-1990, SEC.76.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 3. State Income Taxes

Chapter 2. Imposition of Tax and Deductions

6-3-2-0.3. Intent of General Assembly Adding Section 2.3 of This Chapter

6-3-2-1. Tax Rate; Calculations Required for Purposes of Determining Tax Rate

6-3-2-1.5. "Qualified Area"; Tax Rate in Qualified Area; Application of Tax Rate After December 31, 2018; Expiration

6-3-2-1.7. Election for Certain Corporations; Qualified Distribution Sales to a Distributor for Resale; Sourcing of the Sale

6-3-2-2. "Adjusted Gross Income Derived From Sources Within Indiana"; Apportionment; Payroll Factor; Sales Factor; Property Factor; Pass Through Entities

6-3-2-2.2. Interest Income, Discounts, and Receipts Attributable to State

6-3-2-2.3. In-State Commercial Printing for Out-of-State Customer

6-3-2-2.4. Foreign Operating Corporations; Determination of Percentage of Business Activity Outside United States

6-3-2-2.5. Resident Persons; Net Operating Loss; Adjusted Gross Income

6-3-2-2.5-b. Resident Persons; Net Operating Loss; Adjusted Gross Income

6-3-2-2.6. Corporations and Nonresident Persons; Net Operating Losses

6-3-2-2.6-b. Corporations and Nonresident Persons; Net Operating Losses

6-3-2-2.7. Team Members; Indiana Income; Rules

6-3-2-2.8. Exemption; Nonprofit Entities; Subchapter S Corporations; Financial Institutions; Insurance Companies; International Banking Facilities

6-3-2-2.9. Repealed

6-3-2-3. Repealed

6-3-2-3.1. Taxation; Nonprofit Entities; Unrelated Business Income

6-3-2-3.2. Indiana Income of Race Team Members

6-3-2-3.5. Exemption; Fares for Public Transportation Services

6-3-2-3.7. Remainder of Federal Civil Service Annuity Minus Certain Retirement Benefits; Deduction

6-3-2-4. Military Service Deduction; Retirement Income or Survivor's Benefits Deduction

6-3-2-5. Repealed

6-3-2-5.3. Repealed

6-3-2-5.5. Repealed

6-3-2-6. Deduction; Rent Payments

6-3-2-7. Repealed

6-3-2-8. Enterprise Zone Employers; Exemption From Deduction

6-3-2-9. Disability Retirement; Deduction; Amount

6-3-2-10. Unemployment Compensation; Deduction

6-3-2-11. Deductions From Adjusted Gross Income; Federal Employee Paid Leave

6-3-2-12. Foreign Source Dividends; Deduction; Computation

6-3-2-13. Export Income; Maritime Opportunity Districts; Limit on Deduction After December 31, 2015; Expiration

6-3-2-14. Repealed

6-3-2-14.1. Prize Money Accruing Before July 1, 2002; Exemption

6-3-2-14.5. Repealed

6-3-2-15. Repealed

6-3-2-16. Transactions Between Taxable Entity and Unitary Taxpayer Subject to Ic 6-5.5

6-3-2-17. Repealed

6-3-2-18. Employee Medical Care Savings Accounts; Exemption Limited to Deposits Before January 1, 2016

6-3-2-19. Distributions for Higher Education; Exemptions

6-3-2-20. Corporations; Intangible Expenses; Directly Related Interest Expenses; Exceptions

6-3-2-21.7. Exemption for Certain Income Derived From Patents

6-3-2-22. Deduction; Unreimbursed Education Expenditures

6-3-2-24. Income Tax Exemption; Olympic Medalist

6-3-2-25. Adjusted Gross Income Tax Deduction for Property Taxes Imposed for March 1, 2006, or January 15, 2007, Assessment

6-3-2-26. Deduction for Contributions to a Regional Development Authority Infrastructure Fund