Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963.
Ind. Code § 6-3-1-1
Short title
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 6 court decisions — leading case Park 100 Development Co. v. Indiana Department of State Revenue (1981)
Most recently applied in Lacey v. Indiana Department of State Revenue (August 2008)
Formerly: Acts 1963(ss), c.32, s.101
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.