Note: This version of section effective 1-1-2028. See also preceding version of this section, effective until 1-1-2028.

Sec. 15. "Resident local taxpayer", as it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ), means any local taxpayer who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22 ) on the date specified in IC 6-3.6-8-3 .

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.101.