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Indiana Code — Title 6 (Taxation)

IC 6-3.6-4-1

Imposition of tax; rate of tax

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. 1.

# (a)

Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.

# (b)

Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under
IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.

# (c)

In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.
As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.

Amendment history

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.

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Nearby sections (25 sections)
  1. 6-3.6-3-3 · Effective date of ordinance
  2. 6-3.6-3-3.3 · Effective date of ordinance; municipal local income tax
  3. 6-3.6-3-4 · Tax rate remains in effect until effective date of…
  4. 6-3.6-3-5 · Voting on ordinances; votes recorded and certified by…
  5. 6-3.6-3-6 · Local income tax council; allocation of votes; county with a
  6. 6-3.6-3-7 · Local income tax council; procedures for proposal of an
  7. 6-3.6-3-7.5 · County council hearing requirements for ordinances;…
  8. 6-3.6-3-8 · Local income tax council; resolution to propose an…
  9. 6-3.6-3-9 · Local income tax council; voting by resolution
  10. 6-3.6-3-9.5 · Local income tax council that is a county with a single…
  11. 6-3.6-3-10 · Local income tax council; may not adopt more than one
  12. 6-3.6-3-11 · Expired
  13. 6-3.6-4-1 · Imposition of tax; rate of tax
  14. 6-3.6-4-2 · Tax rates; adoption; increasing; decreasing; rescinding
  15. 6-3.6-4-3 · Tax rates; limitations; bonds or leases payable from former
  16. 6-3.6-5-1 · Imposition of tax
  17. 6-3.6-5-2 · Treatment of tax as property taxes; credit may not reduce…
  18. 6-3.6-5-3 · Adoption of ordinance; imposition of tax; findings and
  19. 6-3.6-5-4 · Credit; reduction in property taxes
  20. 6-3.6-5-5 · Assistance in calculating credit percentage; department of…
  21. 6-3.6-5-6 · Rate of tax; property tax credit; allocation categories;…
  22. 6-3.6-5-7 · Chapter expiration
  23. 6-3.6-6-0.5 · "Nonmunicipal civil taxing unit"
  24. 6-3.6-6-1 · Imposition of tax
  25. 6-3.6-6-2 · Rate of tax
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