Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return. As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.
"Indiana income"
Ind. Code § 6-3.1-20-1, under Chapter 20. Income Tax Credit for Property Taxes Paid on Homesteads.
Ind. Code § 6-3.1-20-1