2017 Indiana Code
TITLE 12. Human Services
ARTICLE 20. TOWNSHIP ASSISTANCE
CHAPTER 25. Township Assistance in Distressed Townships
12-20-25-37. Adoption of proposal including income tax; notice to department of revenue; collection of tax
Sec. 37. (a) If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt a local income tax rate, the control board shall notify the department of state revenue of this fact.
(b) Notwithstanding IC 6-3.6, after receiving notice from the control board, the department of state revenue shall collect the tax beginning on the earlier of July 1 or January 1 immediately following the notice from the control board. Except as provided in this chapter, a local income tax rate imposed under this chapter shall be administered in the same manner that the local income tax is administered under IC 6-3.6-8.
[Pre-1992 Revision Citation: 12-2-14-32.]
As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016, SEC.105.
