Indiana Code — Title 6 (Taxation)

IC 6-3.6-2-2

"Adjusted gross income"

Official textiga.in.govlast amended 2017

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028.
Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:

# (1)

except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment;

# (2)

in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7; and

# (3)

in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:

# (A)

is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and

# (B)

is paid to the individual as compensation for services rendered in the county as a team member or race team member.
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14.

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