Ind. Code § 6-3.6-4-1 – Imposition of tax; rate of tax

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029.

(b) The combined tax rates imposed under IC 6-3.6-5 , IC 6-3.6-6 , and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.

Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.

As added by P.L.243-2015, SEC.10.