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2018 Indiana Code
TITLE 6. Taxation
ARTICLE 3.6. LOCAL INCOME TAXES
CHAPTER 7. Special Purpose Rates
6-3.6-7-2. Authorization; adoption of special purpose tax rate; limitations
Universal Citation: IN Code § 6-3.6-7-2 (2018)
IC 6-3.6-7-2 Authorization; adoption of special purpose tax rate; limitations
Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax rates under this chapter in a county may not be greater than the sum of the tax rates specified in this chapter for special purpose projects in the county and may be imposed only for the length of time that rate is permitted under this chapter, including any periods that occurred before the repeal of the former tax law.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.56.
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