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2019 Indiana Code
Title 6. Taxation
Article 2.3. Utility Receipts Tax
Chapter 2. Imposition
6-2.3-2-1. Utility receipts tax
Universal Citation: IN Code § 6-2.3-2-1 (2019)
IC 6-2.3-2-1 Utility receipts tax
Sec. 1. An income tax, known as the utility receipts tax, is imposed upon the receipt of:
(1) the entire taxable gross receipts of a taxpayer that is a resident or a domiciliary of Indiana; and
(2) the taxable gross receipts derived from activities or businesses or any other sources within Indiana by a taxpayer that is not a resident or a domiciliary of Indiana.
As added by P.L.192-2002(ss), SEC.47.
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