"Adjusted gross income" defined
Sec. 1. (a) Except as otherwise provided in this section, as used in
this chapter, "adjusted gross income" has the meaning set forth in
IC 6-3-1-3.5(a).
(b) In the case of a county taxpayer who is not a resident of a
county that has imposed the county economic development income
tax, the term "adjusted gross income" includes only adjusted gross
income derived from the taxpayer's principal place of business or
employment.
(c) In the case of a county taxpayer who is a resident of a county
having a population of more than eighteen thousand three hundred
(18,300) but less than nineteen thousand three hundred (19,300), the
term "adjusted gross income" does not include adjusted gross income
that is:
(1) earned in a county that is:
(A) located in another state; and
(B) adjacent to the county in which the taxpayer resides; and
(2) subject to an income tax imposed by a county, city, town, or
other local governmental entity in the other state.
As added by P.L.380-1987(ss), SEC.6. Amended by P.L.66-1991,
SEC.1; P.L.12-1992, SEC.29; P.L.170-2002, SEC.28.
Last modified: May 28, 2006