"Local taxpayer"
Ind. Code § 6-3.6-2-13
in effectRevisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.
Note: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.
Sec. 13. "Local taxpayer" means any of the following:
(1) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), an individual who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) on the date specified in IC 6-3.6-8-3.
(2) As it relates to a particular county, and except for an individual described in subdivision (3), an individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. However, for purposes of a local income tax imposed by a county under IC 6-3.6-6-2(b)(4) or imposed by a municipality under IC 6-3.6-6-22, the term does not include an individual described in this subdivision.
(3) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), the term includes an individual who:
(A) has income apportioned to Indiana as:
(i) a team member under IC 6-3-2-2.7; or
(ii) a race team member under IC 6-3-2-3.2;
for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22); and
(B) is not described in subdivision (1).
As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15; P.L.68-2025, SEC.100; P.L.157-2026, SEC.109.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026