Ind. Code § 36-7-13-3.8
"State and local income taxes"
As added by P.L.125-1998, SEC.9. Amended by P.L.192-2002(ss), SEC.174; P.L.197-2016, SEC.125.
As used in this chapter, "state and local income taxes" means taxes imposed under any of the following:
- (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax).
- (2) IC 6-3.6 (local income tax).
As added by P.L.125-1998, SEC.9. Amended by P.L.192-2002(ss), SEC.174; P.L.197-2016, SEC.125.