Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget agency determines has been:
(1) attributed to that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and
(2) reported on an annual return or amended return filed by or for a county taxpayer and processed by the department in the state fiscal year ending before July 1, or for a federal income tax deadline set after July 1, a date set by the department for a period of not more than sixty (60) days beyond the federal deadline, of the calendar year in which the determination is made.
As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022, SEC.54.
Structure Indiana Code
Article 3.6. Local Income Taxes
Chapter 9. Distribution of Revenue
6-3.6-9-1. Budget Agency Accounting for Each County; Undistributed Amounts
6-3.6-9-4. Distribution of Revenue to a County; Amount
6-3.6-9-6. Reduction of Certified Amount to Offset Overpayment
6-3.6-9-7. Adjustment of Certified Distribution; Clerical or Mathematical Errors
6-3.6-9-8. Adjustment of Certified Distribution; Tax; Tax Rate
6-3.6-9-9. Summary of Calculations Used to Determine Certified Distributions; Contents
6-3.6-9-11. Deadline for Summary of Calculations; Certification of Additional Information
6-3.6-9-12. Trust Account; Monthly Distributions
6-3.6-9-13. Trust Account; Manner of Distributions; Warrants
6-3.6-9-14. Trust Account; Report of Account Balance
6-3.6-9-15. Trust Account; Excess Balance; Supplemental Distribution; Amount; Allocation
6-3.6-9-16. Allocation and Distribution of a County's Monthly Payment to the Appropriate Entities