Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county may pass an ordinance to enter into reciprocity agreements with the taxing authority of any city, town, municipality, county, or other similar local governmental entity of any other state. The reciprocity agreements must provide that the income of resident local taxpayers is exempt from income taxation by the other local governmental entity to the extent income of the residents of the other local governmental entity is exempt from the tax in the adopting county.
(b) A reciprocity agreement adopted under this section may not become effective until it is also made effective in the other local governmental entity that is a party to the agreement.
(c) The form and effective date of any reciprocity agreement described in this section must be approved by the department.
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