Sec. 21. The term "nonbusiness income" means all income other than business income.
Ind. Code § 6-3-1-21
"Nonbusiness income"
Known as the Adjusted Gross Income Tax Act
The act spans §§ 6-3-1-1 to 6-3-1-9 (50 sections).
Applied in 3 court decisions — leading case Hunt Corp. v. Department of State Revenue (1999)
Most recently applied in E.I. Dupont De Nemours and Company v. Indiana Department of State Revenue (July 2017)
Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, s.8.
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.