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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 3.1-4-9

Reciprocity agreements with out-of-state authorities

Official textiac.iga.in.govlast amended

Sec. 9. County fiscal bodies of adopting counties may enter into reciprocity agreements with taxing authorities outside Indiana to exempt

the income from the residents of out-of-state localities from local income tax (LIT) and likewise exempt county residents from that locality's local

income tax. Reciprocity agreements must coincide with calendar years, and a certified copy of the agreement must be sent to the department. To

be valid, the agreement must be approved by the other government entity and must have been previously approved by the department.

(Department of State Revenue; 45 IAC 3.1-4-9; filed May 10, 2017, 3:04 p.m.: 20170607-IR-

045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)

Amendment history

(Department of State Revenue; 45 IAC 3.1-4-9; filed May 10, 2017, 3:04 p.m.: 20170607-IR- 045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)

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Nearby sections (25 sections)
  1. 3.1-2-1 · Corporations subject to tax (Repealed)
  2. 3.1-2-2 · Definition of net income (Repealed)
  3. 3.1-2-3 · Tax rate (Repealed)
  4. 3.1-2-4 · Adoption of provisions of adjusted gross income tax;…
  5. 3.1-4-1 · Persons and income subject to tax; administration
  6. 3.1-4-2 · Tax rates; income subject to tax
  7. 3.1-4-3 · Income subject to LIT
  8. 3.1-4-4 · Persons and income subject to tax; exemptions; joint returns
  9. 3.1-4-5 · Treatment of married individuals filing jointly
  10. 3.1-4-6 · Duration of tax
  11. 3.1-4-7 · Determination of county of residence
  12. 3.1-4-8 · Determination of county of principal place of business or…
  13. 3.1-4-9 · Reciprocity agreements with out-of-state authorities
  14. 3.1-4-10 · Credit for taxes paid to out-of-state local governments
  15. 4 · ARTICLE 4. INHERITANCE TAX (REPEALED)
  16. 4.1-1-1 · Applicability (Repealed)
  17. 4.1-1-2 · "Appropriate probate court" defined (Repealed)
  18. 4.1-1-3 · "Class A transferee" defined (Repealed)
  19. 4.1-1-4 · "Class B transferee" defined (Repealed)
  20. 4.1-1-5 · "Class C transferee" defined (Repealed)
  21. 4.1-1-6 · "County assessor" defined (Repealed)
  22. 4.1-1-7 · "County treasurer" defined (Repealed)
  23. 4.1-1-8 · "Department" defined (Repealed)
  24. 4.1-1-9 · "Federal death tax credit" defined (Repealed)
  25. 4.1-1-10 · "In loco parentis parent" defined (Repealed)
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