Indiana Code — Title 6 (Taxation)
IC 6-3.6-8-1
Determination of tax rates; different tax rates in a taxable year
Official textiga.in.govlast amended
Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:
STEP ONE: For each tax rate in effect in a year, multiply:
# (A)
the number of months in the taxpayer's taxable year in which the rate is in effect;
by
# (B)
the rate.
STEP TWO: Divide:
(A) the sum of the amounts determined under STEP ONE; by
(B) twelve (12).
As added by P.L.243-2015, SEC.10.
Amendment history
As added by P.L.243-2015, SEC.10.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-7-19 · Randolph County; additional rate for courthouse, county…
- 6-3.6-7-19.5 · Additional rate for Rush County jail and related…
- 6-3.6-7-20 · Scott County; additional rate for jail facilities
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- 6-3.6-7-22 · Union County; additional rate for county courthouse, county
- 6-3.6-7-23 · Wayne County; additional rate for county jail; uses;…
- 6-3.6-7-24 · Additional rate in a county that is a member of a regional
- 6-3.6-7-25 · Additional rate for jail facilities in a county subject to…
- 6-3.6-7-26 · Additional rate for courthouse in a county that is subject…
- 6-3.6-7-27 · Delaware County; Hamilton County; Hancock County;
- 6-3.6-7-28 · Grant County; additional rate for county jail; balance…
- 6-3.6-8-1 · Determination of tax rates; different tax rates in a…
- 6-3.6-8-2 · Tax liability; determination when tax is not in effect…
- 6-3.6-8-3 · County residency and place of business or employment;
- 6-3.6-8-4 · Reciprocity agreements for exemption from tax; local
- 6-3.6-8-5 · Adjusted gross income tax provisions; applicability;…
- 6-3.6-8-6 · Credit; taxes imposed by a governmental entity outside
- 6-3.6-8-7 · Perry County; adjusted gross income earned in an adjacent
- 6-3.6-8-8 · Repealed
- 6-3.6-9-1 · Budget agency accounting for each county; undistributed
- 6-3.6-9-1.1 · "State and local income tax holding account"
- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed
- 6-3.6-9-4 · Distribution of revenue to a county; amount