Indiana Statutes
§ 12-20-25-37 — Adoption of proposal including income tax; notice to department of revenue; collection of tax
(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.]
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Indiana § 12-20-25-37 (Adoption of proposal including income tax; notice to department of revenue; collection of tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
As added by P.L.2-1992, SEC.14. Amended by P.L.197-2016,
SEC.105.
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