Note: This version of section effective until 1-1-2018. See also following version of this section, effective 1-1-2018.
- (1) in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment; and
- (2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7 .
Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5 . However:
As added by P.L.243-2015, SEC.10.