Ind. Admin. Code tit. 45, r. 3.1-1-36
Authority: IC 6-8.1-3-3
Affected: IC 6-3-2-1
Sec. 36. Imposition of Tax. The rate of adjusted gross income tax for individuals is 2%. The rate of adjusted gross income tax for corporations is 3%.
(Department of State Revenue; Reg 6-3-2-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)