Applicability of adjusted gross income tax law
Sec. 22. (a) Except as otherwise provided in this chapter, all
provisions of the adjusted gross income tax law (IC 6-3) concerning:
(1) definitions;
(2) declarations of estimated tax;
(3) filing of returns;
(4) remittances;
(5) incorporation of the provisions of the Internal Revenue
Code;
(6) penalties and interest;
(7) exclusion of military pay credits for withholding; and
(8) exemptions and deductions;
apply to the imposition, collection, and administration of the
municipal option income tax. The municipal option income tax is a
listed tax and an income tax for purposes of IC 6-8.1.
(b) The provisions of IC 6-3-1-3.5(a)(5), IC 6-3-3-3, IC 6-3-3-5,
and IC 6-3-5-1 do not apply to the municipal option income tax.
(c) Each employer shall report to the department the amount of
withholdings attributable to each municipality. This report shall
annually be submitted with the employer's withholding report.
As added by P.L.151-2001, SEC.6.
Last modified: May 28, 2006