Indiana Statutes

§ 5-28-26-5 — "Income tax base period amount"

Indiana § 5-28-26-5
JurisdictionIndiana
Title 5STATE AND LOCAL ADMINISTRATION
Art. 28INDIANA ECONOMIC DEVELOPMENT
Ch. 26Global Commerce Center Pilot Program

This text of Indiana § 5-28-26-5 ("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 § 5-28-26-5 (2026).

Text

As used in this chapter, "income tax base period amount" means the total amount of local income tax (IC 6-3.6) paid by employees employed in the territory comprising a global commerce center with respect to wages and salary earned for work in the global commerce center for the state fiscal year that precedes the date on which the global commerce center was designated under section 12 of this chapter.

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Legislative History

As added by P.L.203-2005, SEC.2. Amended by P.L.197-2016, SEC.5.

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Bluebook (online)
Indiana § 5-28-26-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/5-28-26-5.