Indiana Code 36-7.5-4.5-13. “State income tax base period amount”
Current as of: 2023 | Check for updates
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Sec. 13. (a) As used in this chapter, “state income tax base period amount” means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of:
(2) residents living within the district;
(1) employees employed within a district with respect to wages and salary earned for work in the district; and
Terms Used In Indiana Code 36-7.5-4.5-13
- department: refers to the department of state revenue. See Indiana Code 36-7.5-4.5-4
- district: refers to a transit development district established by the development authority under this chapter. See Indiana Code 36-7.5-4.5-6
- Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5
for the calendar year in which the district was established under this chapter, as determined by the department.
(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the state income tax for the individual shall be attributed to the district in which the individual resides.
As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.192.