IC 6-3.6-2-13 — "Local taxpayer"
Chapter 2. Definitions
Bills amending this section
- HB 12102026Signed into laweffective January 1, 2029
Department of local government finance.
- SB 2182026In committeeeffective July 1, 2026
Circuit breaker credits for homesteads.
- HB 11432026In committeeeffective January 1, 2027
Local option income taxes.
- HB 12592026In committeeeffective January 1, 2028
Local income tax.
Bills citing this section
Section text
Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following: (1) An individual who resides in that county on the date specified in IC 6-3.6-8-3. (2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. (3) An individual who: (A) has income apportioned to Indiana as: (i) a team member under IC 6-3-2-2.7; or (ii) a race team member under IC 6-3-2-3.2; for services rendered in the county; and (B) is not described in subdivision (1) or (2).
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
Source: official publisher (2026 edition)