Definitions
Sec. 1. As used in this chapter:
"Adjusted gross income" has the same definition that the term is
given in IC 6-3-1-3.5(a), except that in the case of a county taxpayer
who is not a resident of a county that has imposed the county
adjusted gross income tax, the term includes only adjusted gross
income derived from his principal place of business or employment.
"Civil taxing unit" means any entity having the power to impose
ad valorem property taxes except a school corporation. The term
does not include a solid waste management district that is not entitled
to a distribution under section 1.3 of this chapter. However, in the
case of a consolidated city, the term "civil taxing unit" includes the
consolidated city and all special taxing districts, all special service
districts, and all entities whose budgets and property tax levies are
subject to review under IC 36-3-6-9.
"County council" includes the city-county council of a
consolidated city.
"County taxpayer" as it relates to a county for a year means any
individual:
(1) who resides in that county on the date specified in section
16 of this chapter; or
(2) who maintains his principal place of business or
employment in that county on the date specified in section 16
of this chapter and who does not on that same date reside in
another county in which the county adjusted gross income tax,
the county option income tax, or the county economic
development income tax is in effect.
"Department" refers to the Indiana department of state revenue.
"Nonresident county taxpayer" as it relates to a county for a year
means any county taxpayer for that county for that year who is not a
resident county taxpayer of that county for that year.
"Resident county taxpayer" as it relates to a county for a year
means any county taxpayer who resides in that county on the date
specified in section 16 of this chapter.
"School corporation" means any public school corporation
established under Indiana law.
As added by P.L.73-1983, SEC.2. Amended by P.L.44-1984, SEC.12;
P.L.22-1988, SEC.3; P.L.96-1995, SEC.1.
Last modified: May 28, 2006