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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.6. LOCAL INCOME TAXES
CHAPTER 8. Administration of Tax
6-3.6-8-7. Perry County; adjusted gross income earned in an adjacent county located in another state
Universal Citation: IN Code § 6-3.6-8-7 (2017)
IC 6-3.6-8-7 Perry County; adjusted gross income earned in an adjacent county located in another state
Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is:
(1) earned in a county that is:
(A) located in another state; and
(B) adjacent to the county in which the taxpayer resides; and
(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.
As added by P.L.243-2015, SEC.10.
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