Indiana Code — Title 6 (Taxation)
IC 6-3.6-9-9
Summary of calculations used to determine certified
distributions; contents
Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.
Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:
# (1)
the amount reported on individual income tax returns processed by the department during the previous fiscal year;
# (2)
adjustments for over distributions in prior years;
# (3)
adjustments for clerical or mathematical errors in prior years; and
# (4)
adjustments for tax rate changes.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019,
SEC.72.
Amendment history
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72.
Source: view the official text
Nearby sections (25 sections)
- 6-3.6-8-8 · Repealed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- 6-3.6-9-2 · Repealed
- 6-3.6-9-3 · Repealed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
- 6-3.6-9-15 · Trust account; excess balance; supplemental distribution;
- 6-3.6-9-16 · Allocation and distribution of a county's monthly payment…
- 6-3.6-9-17 · Special distribution; permitted expenditures
- 6-3.6-9-17.5 · Certified distribution; accounting and transfer…
- 6-3.6-9-17.6 · General fund funds restrictions; reserve account;…
- 6-3.6-9-18 · Expired
- 6-3.6-9-19 · Annual report to each county