Indiana Code — Title 6 (Taxation)
IC 6-3.6-8-7
Perry County; adjusted gross income earned in an adjacent
Official textiga.in.govlast amended
county located in another state
Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term
"adjusted gross income" does not include adjusted gross income that is:
# (1)
earned in a county that is:
(A) located in another state; and
(B) adjacent to the county in which the taxpayer resides; and
# (2)
subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.
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)
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- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed
- 6-3.6-9-4 · Distribution of revenue to a county; amount
- 6-3.6-9-4.1 · Adjustments
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- 6-3.6-9-6 · Reduction of certified amount to offset overpayment
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