"Adjusted gross income" defined
Sec. 1. As used in this chapter, "adjusted gross income" has the
meaning set forth in IC 6-3-1-3.5. However, in the case of a
municipal taxpayer who is not treated as a resident municipal
taxpayer of a municipality, the term includes only adjusted gross
income derived from the taxpayer's principal place of business or
employment.
As added by P.L.151-2001, SEC.6.
Last modified: May 28, 2006