Indiana Code — Title 6 (Taxation)
IC 6-3.6-9-4
Distribution of revenue to a county; amount
Note: This version of section effective 7-1-2027. See also preceding version of this
section, effective until 7-1-2027.
Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget agency determines has been:
# (1)
attributed to that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and
# (2)
reported on an annual return or amended return filed by or for a county taxpayer and processed by the department in the state fiscal year ending before July 1, or for a federal income tax deadline set after July 1, a date set by the department for a period of not more than sixty (60) days beyond the federal deadline, of the calendar year in which the determination is made;
without adjustment based on the enactment of a tax rate change under IC 6-3.6-6-2 or
IC 6-3.6-6-22 in the first preceding calendar year it becomes effective.
As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022,
SEC.54; P.L.68-2025, SEC.156.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022, SEC.54; P.L.68-2025, SEC.156.
Source: view the official text
Nearby sections (25 sections)
- 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- 6-3.6-8-8 · Repealed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- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed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
- 6-3.6-9-4.1 · Adjustments
- 6-3.6-9-5 · Certified distribution; estimate of certified amount;…
- 6-3.6-9-6 · Reduction of certified amount to offset overpayment
- 6-3.6-9-7 · Adjustment of certified distribution; clerical or…
- 6-3.6-9-8 · Adjustment of certified distribution; tax; tax rate
- 6-3.6-9-8.5 · Transfer to state for department of state revenue's…
- 6-3.6-9-9 · Summary of calculations used to determine certified
- 6-3.6-9-10 · Certification of additional information; part of the…
- 6-3.6-9-11 · Deadline for summary of calculations; certification of
- 6-3.6-9-12 · Trust account; monthly distributions
- 6-3.6-9-13 · Trust account; manner of distributions; warrants
- 6-3.6-9-14 · Trust account; report of account balance