Indiana Code - Taxation - Title 6, Section 6-2.3-2-1

Utility receipts tax

Sec. 1. An income tax, known as the utility receipts tax, is
imposed upon the receipt of:
(1) the entire taxable gross receipts of a taxpayer that is a
resident or a domiciliary of Indiana; and
(2) the taxable gross receipts derived from activities or
businesses or any other sources within Indiana by a taxpayer
that is not a resident or a domiciliary of Indiana.

As added by P.L.192-2002(ss), SEC.47.

Last modified: May 28, 2006