Effect of adoption of county option income tax and county adjusted
gross income tax in same county
Sec. 10. If during a particular calendar year the county council of
a county adopts an ordinance to impose the county adjusted gross
income tax in its county on July 1 of that year and the county option
income tax council of the county adopts an ordinance to impose the
county option income tax in the county on July 1 of that year, the
county option income tax takes effect in that county and the county
adjusted gross income tax shall not take effect in that county.
As added by P.L.44-1984, SEC.14.
Last modified: May 28, 2006