Indiana § 36-7-27-4 "County taxpayer"

Indiana Statutes

§ 36-7-27-4 — "County taxpayer"

Indiana·Title 36 LOCAL GOVERNMENT·Art. 7 PLANNING AND DEVELOPMENT·Ch. 27 Economic Development Tax Area

(a)As used in this chapter, "county taxpayer" means an individual who:

(1)resides in the county; or

(2)maintains the individual's principal place of business or employment in the county and who does not reside in another county in which the local income tax is in effect.

(b)For purposes of this section, an individual shall be treated as a resident of the county in which the individual:

(1)maintains a home, if the individual maintains only one (1) home in Indiana;

(2)if subdivision (1) does not apply, is registered to vote;

(3)if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or

(4)if subdivision (1), (2), or (3) does not apply, spends the majority of the individual's time spent in Indiana during the taxable year in question.

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(a) As used in this chapter, "county taxpayer"
means an individual who:
(1) resides in the county; or
(2) maintains the individual's principal place of business or
employment in the county and who does not reside in another
county in which the local income tax is in effect.
(b) For purposes of this section, an individual shall be treated as a
resident of the county in which the individual:
(1) maintains a home, if the individual maintains only one (1)
home in Indiana;
(2) if subdivision (1) does not apply, is registered to vote;
(3) if subdivision (1) or (2) does not apply, registers the
individual's personal automobile; or
(4) if subdivision (1), (2), or (3) does not apply, spends the
majority of the individual's time spent in Indiana during the
taxable year in question.

Indiana § 36-7-27-4 ("County taxpayer") — published by Counsel Stack Legal Research, free access to 12M+ legal documents.