Imposition of Tax; Rate of Tax

  1. Law
  2. Indiana Code
  3. Taxation
  4. Local Income Taxes
  5. Imposition of Tax
  6. Imposition of Tax; Rate of Tax

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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.

(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.

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


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