Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 3.1 - ADJUSTED GROSS INCOME TAX
Rule 4 - Local Income Tax
- Section 4-1 - Persons and income subject to tax; administration
- Section 4-2 - Tax rates; income subject to tax
- Section 4-3 - Income subject to LIT
- Section 4-4 - Persons and income subject to tax; exemptions; joint returns
- Section 4-5 - Treatment of married individuals filing jointly
- Section 4-6 - Duration of tax
- Section 4-7 - Determination of county of residence
- Section 4-8 - Determination of county of principal place of business or employment
- Section 4-9 - Reciprocity agreements with out-of-state authorities
- Section 4-10 - Credit for taxes paid to out-of-state local governments
Current through March 20, 2024
Disclaimer: These regulations may not be the most recent version. Indiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.