Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:
STEP ONE: For each tax rate in effect in a year, multiply:
(A) the number of months in the taxpayer's taxable year in which the rate is in effect; by
(B) the rate.
STEP TWO: Divide:
(A) the sum of the amounts determined under STEP ONE; by
(B) twelve (12).
As added by P.L.243-2015, SEC.10.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 8. Administration of Tax
6-3.6-8-1. Determination of Tax Rates; Different Tax Rates in a Taxable Year
6-3.6-8-2. Tax Liability; Determination When Tax Is Not in Effect During Entire Taxable Year
6-3.6-8-3. County Residency and Place of Business or Employment; Determination
6-3.6-8-4. Reciprocity Agreements for Exemption From Tax; Local Governmental Entities
6-3.6-8-5. Adjusted Gross Income Tax Provisions; Applicability; Employer's Withholding Report
6-3.6-8-6. Credit; Taxes Imposed by a Governmental Entity Outside Indiana
6-3.6-8-7. Perry County; Adjusted Gross Income Earned in an Adjacent County Located in Another State