Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county. (b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county. As added by P.L.243-2015, SEC.10.
Imposition of tax; rate of tax
Ind. Code § 6-3.6-4-1, under Chapter 4. Imposition of Tax.
Ind. Code § 6-3.6-4-1