Indiana § 36-7.5-4.5-13 "State income tax base period amount"

Indiana Statutes

§ 36-7.5-4.5-13 — "State income tax base period amount"

Indiana § 36-7.5-4.5-13

Title 36LOCAL GOVERNMENT

Art. 7.5NORTHWEST INDIANA REGIONAL

Ch. 4.5Rail Transit Development Districts

This text of Indiana § 36-7.5-4.5-13 ("State income tax base period amount") 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 § 36-7.5-4.5-13 (2026).

Text

(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:

(1)employees employed within a district with respect to wages and salary earned for work in the district; and

(2)residents living within the district; 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.

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(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:
(1) employees employed within a district with respect to wages
and salary earned for work in the district; and
(2) residents living within the district;
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.