Ind. Code § 6-3.6-8-7

Current through P.L. 171-2024

Section 6-3.6-8-7 - Perry County; adjusted gross income earned in an adjacent county located in another state

In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is:

(1) earned in a county that is:

(A) located in another state; and

(B) adjacent to the county in which the taxpayer resides; and

(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.

IC 6-3.6-8-7

Added by P.L. 243-2015, SEC. 10, eff. 7/1/2015.