Indiana Statutes

§ 6-8.1-6-5 — Taxpayer return; itemization of income derived from sources outside Indiana

Indiana § 6-8.1-6-5
JurisdictionIndiana
Art. 8.1DEPARTMENT OF STATE REVENUE; TAX
Ch. 6Filing and Due Dates

This text of Indiana § 6-8.1-6-5 (Taxpayer return; itemization of income derived from sources outside Indiana) 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 § 6-8.1-6-5 (2026).

Text

The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall itemize the amount of gross income derived from each source.

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Related

Tony W. Smith and Shirlena Smith v. Indiana Department of State Revenue
122 N.E.3d 489 (Indiana Tax Court, 2019)
1 case citations

Legislative History

As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003, SEC.11.

Nearby Sections

15
§ 6-1.1-1-1
Applicability
§ 6-1.1-1-1.5
"Assessing official"
§ 6-1.1-1-10
"Person"
§ 6-1.1-1-11
"Personal property"
§ 6-1.1-1-13
Repealed
§ 6-1.1-1-14
"Property taxation"
§ 6-1.1-1-15
"Real property"
§ 6-1.1-1-18
"State agency"
§ 6-1.1-1-19
"Tangible property"
§ 6-1.1-1-2
"Assessment date"
§ 6-1.1-1-20
"Taxing district"
§ 6-1.1-1-21
"Taxing unit"
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Bluebook (online)
Indiana § 6-8.1-6-5, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-8.1-6-5.