Indiana Code — Title 6 (Taxation)
IC 6-3.6-2-15
"Resident local taxpayer"
Official textiga.in.govlast amended
Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.
Sec. 15. "Resident local taxpayer", as it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), means any local taxpayer who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) on the date specified in IC 6-3.6-8-3.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.101.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.101.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-2-6 · "Certified shares"
- 6-3.6-2-7 · "Civil taxing unit"
- 6-3.6-2-7.4 · "County with a single voting bloc"
- 6-3.6-2-8 · "Economic development project"
- 6-3.6-2-9 · "Executive"
- 6-3.6-2-10 · "Fiscal body"
- 6-3.6-2-11 · "Impose"
- 6-3.6-2-12 · "Local income tax council"
- 6-3.6-2-13 · "Local taxpayer"
- 6-3.6-2-13.5 · "PSAP"
- 6-3.6-2-14 · "Public safety"
- 6-3.6-2-14.5 · "Regional jail"
- 6-3.6-2-15 · "Resident local taxpayer"
- 6-3.6-2-16 · "School corporation"
- 6-3.6-2-17 · "Tax"
- 6-3.6-2-18 · "Welfare allocation amount"
- 6-3.6-3-1 · Adopting body; local income tax council; county fiscal body
- 6-3.6-3-2 · Actions by ordinance or resolution; uniform documents;
- 6-3.6-3-3 · Effective date of ordinance
- 6-3.6-3-3.3 · Effective date of ordinance; municipal local income tax
- 6-3.6-3-4 · Tax rate remains in effect until effective date of…
- 6-3.6-3-5 · Voting on ordinances; votes recorded and certified by…
- 6-3.6-3-6 · Local income tax council; allocation of votes; county with a
- 6-3.6-3-7 · Local income tax council; procedures for proposal of an
- 6-3.6-3-7.5 · County council hearing requirements for ordinances;…