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Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body. As added by P.L.243-2015, SEC.10.
Structure Indiana Code
Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 5. Property Tax Relief Rates
6-3.6-5-1. Imposition of Tax
6-3.6-5-2. Treatment of Tax as Property Taxes; Credit May Not Reduce Levy Limit or Approved Rate
6-3.6-5-3. Adoption of Ordinance; Imposition of Tax; Findings and Determination of Need for the Tax Revenue
6-3.6-5-4. Credit; Reduction in Property Taxes
6-3.6-5-5. Assistance in Calculating Credit Percentage; Auditor of State
6-3.6-5-6. Rate of Tax; Property Tax Credit; Allocation Categories; Uniform Percentage; Allocation of Revenue to Taxing Units