Sec. 3.8. As used in this chapter, "state and local income taxes" means taxes imposed under any of the following: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax). (2) IC 6-3.6 (local income tax). As added by P.L.125-1998, SEC.9. Amended by P.L.192-2002(ss), SEC.174; P.L.197-2016, SEC.125.
"State and local income taxes"
Ind. Code § 36-7-13-3.8, under Industrial Development.
Ind. Code § 36-7-13-3.8