Indiana Statutes

§ 12-20-25-37 — Adoption of proposal including income tax; notice to department of revenue; collection of tax

Indiana § 12-20-25-37
JurisdictionIndiana
Art. 20TOWNSHIP ASSISTANCE
Ch. 25Township Assistance in Distressed Townships

This text of Indiana § 12-20-25-37 (Adoption of proposal including income tax; notice to department of revenue; collection of tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ind. Code § 12-20-25-37 (2026).

Text

(a)If the county fiscal body adopts an ordinance adopting the control board's financial plan as provided in section 35 of this chapter and the plan includes a proposal to adopt a local income tax rate, the control board shall notify the department of state revenue of this fact.
(b)Notwithstanding IC 6-3.6, after receiving notice from the control board, the department of state revenue shall collect the tax beginning on the earlier of July 1 or January 1 immediately following the notice from the control board. Except as provided in this chapter, a local income tax rate imposed under this chapter shall be administered in the same manner that the local income tax is administered under IC 6-3.6-8. [Pre-1992 Revision Citation: 12-2-14-32.]

Free access — add to your briefcase to read the full text and ask questions with AI

Legislative History

As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016, SEC.105.

Nearby Sections

15
View on official source ↗

Cite This Page — Counsel Stack

Bluebook (online)
Indiana § 12-20-25-37, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/12-20-25-37.