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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.6. LOCAL INCOME TAXES
CHAPTER 4. Imposition of Tax
6-3.6-4-1. Imposition of tax; rate of tax
Universal Citation: IN Code § 6-3.6-4-1 (2018)
IC 6-3.6-4-1 Imposition of tax; rate of tax
Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.
(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.
As added by P.L.243-2015, SEC.10.
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