Sec. 3.8. As used in this chapter, "state and local income taxes" means taxes imposed under any of the following:
(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax).
(2) IC 6-3.6 (local income tax).
Ind. Code § 36-7-13-3.8
"State and local income taxes"
As added by P.L.125-1998, SEC.9
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.