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Indiana Administrative Code

Rule 4

Local Income Tax

Department of State Revenue

1Persons and income subject to tax; administration 2Tax rates; income subject to tax 3Income subject to LIT 4Persons and income subject to tax; exemptions; joint returns 5Treatment of married individuals filing jointly 6Duration of tax 7Determination of county of residence 8Determination of county of principal place of business or employment 9Reciprocity agreements with out-of-state authorities 10Credit for taxes paid to out-of-state local governments