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2019 Indiana Code
Title 6. Taxation
Article 3.6. Local Income Taxes
Chapter 1. Purpose; Application; Transitional Provisions
6-3.6-1-2. Applicability of article
Universal Citation: IN Code § 6-3.6-1-2 (2019)
IC 6-3.6-1-2 Applicability of article
Sec. 2. This article applies to:
(1) taxes and tax liability in effect after December 31, 2016;
(2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and
(3) subject to subdivisions (1) and (2), administration of taxes described in section 3 of this chapter, after December 31, 2016.
As added by P.L.243-2015, SEC.10.
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