Sec. 5. As used in this chapter, "covered local income taxes" means the local income tax imposed on county taxpayers under IC 6-3.6. As added by P.L.27-1992, SEC.28. Amended by P.L.197-2016, SEC.130.
"Covered local income taxes"
Ind. Code § 36-7-27-5, under Economic Development Tax Area.
Ind. Code § 36-7-27-5