Imposition of Tax and Deductions

  1. Law
  2. Indiana Code
  3. Taxation
  4. State Income Taxes
  5. Imposition of Tax and Deductions

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Section
6-3-2-0.3

Intent of General Assembly Adding Section 2.3 of This Chapter

Section
6-3-2-1

Tax Rate

Section
6-3-2-1.5

"Qualified Area"; Tax Rate in Qualified Area; Application of Tax Rate After December 31, 2018; Expiration

Section
6-3-2-2

"Adjusted Gross Income Derived From Sources Within Indiana"; Apportionment; Payroll Factor; Sales Factor; Property Factor; Pass Through Entities

Section
6-3-2-2.1

Expired

Section
6-3-2-2.2

Interest Income, Discounts, and Receipts Attributable to State

Section
6-3-2-2.3

In-State Commercial Printing for Out-of-State Customer

Section
6-3-2-2.4

Foreign Operating Corporations; Determination of Percentage of Business Activity Outside United States

Section
6-3-2-2.5

Resident Persons; Net Operating Loss; Adjusted Gross Income

Section
6-3-2-2.6

Corporations and Nonresident Persons; Net Operating Losses

Section
6-3-2-2.7

Team Members; Indiana Income; Rules

Section
6-3-2-2.8

Exemption; Nonprofit Entities; Subchapter S Corporations; Financial Institutions; Insurance Companies; International Banking Facilities

Section
6-3-2-2.9

Repealed

Section
6-3-2-3

Repealed

Section
6-3-2-3.1

Taxation; Nonprofit Entities; Unrelated Business Income

Section
6-3-2-3.2

Indiana Income of Race Team Members

Section
6-3-2-3.5

Exemption; Fares for Public Transportation Services

Section
6-3-2-3.7

Remainder of Federal Civil Service Annuity Minus Certain Retirement Benefits; Deduction

Section
6-3-2-4

Military Service Deduction; Retirement Income or Survivor's Benefits Deduction

Section
6-3-2-5

Repealed

Section
6-3-2-5.3

Repealed

Section
6-3-2-5.5

Repealed

Section
6-3-2-6

Deduction; Rent Payments

Section
6-3-2-7

Repealed

Section
6-3-2-8

Enterprise Zone Employers; Exemption From Deduction

Section
6-3-2-9

Disability Retirement; Deduction; Amount

Section
6-3-2-10

Unemployment Compensation; Deduction

Section
6-3-2-11

Deductions From Adjusted Gross Income; Federal Employee Paid Leave

Section
6-3-2-12

Foreign Source Dividends; Deduction; Computation

Section
6-3-2-13

Export Income; Maritime Opportunity Districts; Limit on Deduction After December 31, 2015; Expiration

Section
6-3-2-14

Repealed

Section
6-3-2-14.1

Prize Money Accruing Before July 1, 2002; Exemption

Section
6-3-2-14.5

Repealed

Section
6-3-2-15

Repealed

Section
6-3-2-16

Transactions Between Taxable Entity and Unitary Taxpayer Subject to Ic 6-5.5

Section
6-3-2-17

Repealed

Section
6-3-2-18

Employee Medical Care Savings Accounts; Exemption Limited to Deposits Before January 1, 2016

Section
6-3-2-19

Distributions for Higher Education; Exemptions

Section
6-3-2-20

Corporations; Intangible Expenses; Directly Related Interest Expenses; Exceptions

Section
6-3-2-21.7

Exemption for Certain Income Derived From Patents

Section
6-3-2-22

Deduction; Unreimbursed Education Expenditures

Section
6-3-2-24

Income Tax Exemption; Olympic Medalist

Section
6-3-2-25

Adjusted Gross Income Tax Deduction for Property Taxes Imposed for March 1, 2006, or January 15, 2007, Assessment

Section
6-3-2-26

Deduction for Contributions to a Regional Development Authority Infrastructure Fund