Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 3.1-4-1
Persons and income subject to tax; administration
Sec. 1. (a) The local income tax (LIT) is imposed on individuals who are residents of adopting counties and on individuals who are residents
of nonadopting counties but who have their principal place of business or employment in an adopting county.
(b) For residents of adopting counties, the tax is imposed on adjusted gross income as defined in IC 6-3-1-3.5(a).
(c) For residents of nonadopting counties and nonresidents of the state with a principal place of business or employment in an adopting
county, the tax is imposed only on the adjusted gross income derived from the principal place of business or employment.
(d) For purposes of determining the adjusted gross income, the adjusted gross income shall be the amount as defined under IC 6-3-1-
3.5(a) and shall include all deductions from adjusted gross income permitted under IC 6-3.
(e) For periods ending before January 1, 2017, these rules apply to the county adjusted gross income tax, county option income tax, and
county economic development income tax, except as otherwise expressly provided in this rule.
Amendment history
(Department of State Revenue; 45 IAC 3.1-4-1; filed May 10, 2017, 3:04 p.m.: 20170607-IR-045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)
Source: view the official text
Nearby sections (25 sections)
- 3.1-1-147 · Prosecution of violators (Repealed)
- 3.1-1-148 · Rulemaking powers; distribution of rules and forms…
- 3.1-1-149 · Investigations by department; cooperation (Repealed)
- 3.1-1-150 · Exemptions from gross income tax (Repealed)
- 3.1-1-151 · Taxation of partnerships with corporate members (Repealed)
- 3.1-1-152 · Taxation of partners of partnerships with corporate members…
- 3.1-1-153 · Taxation of a corporate partner
- 3.1-1-154 · Airport development zones
- 3.1-2-1 · Corporations subject to tax (Repealed)
- 3.1-2-2 · Definition of net income (Repealed)
- 3.1-2-3 · Tax rate (Repealed)
- 3.1-2-4 · Adoption of provisions of adjusted gross income tax;…
- 3.1-4-1 · Persons and income subject to tax; administration
- 3.1-4-2 · Tax rates; income subject to tax
- 3.1-4-3 · Income subject to LIT
- 3.1-4-4 · Persons and income subject to tax; exemptions; joint returns
- 3.1-4-5 · Treatment of married individuals filing jointly
- 3.1-4-6 · Duration of tax
- 3.1-4-7 · Determination of county of residence
- 3.1-4-8 · Determination of county of principal place of business or…
- 3.1-4-9 · Reciprocity agreements with out-of-state authorities
- 3.1-4-10 · Credit for taxes paid to out-of-state local governments
- 4 · ARTICLE 4. INHERITANCE TAX (REPEALED)
- 4.1-1-1 · Applicability (Repealed)
- 4.1-1-2 · "Appropriate probate court" defined (Repealed)