{"data":{"id":"us-in/ic-5-36.5-1-4","jurisdiction":"us-in","citation":"IC 5-36.5-1-4","heading":"\"State or local tax\"","body":"Sec. 4. As used in this chapter, \"state or local tax\" means a tax, fine, fee, or other amount required to be paid to the state or a local unit. The term includes any interest, penalties, or other additional fees or costs associated with a late payment or nonpayment of an amount described in this section. The term does not include payments for property or services sold or provided by the state or local unit.","path":["TITLE 5. STATE AND LOCAL ADMINISTRATION","ARTICLE 36.5. PENNY PHASEOUT","Chapter 1. Payments to State and Local Units"],"source_url":"https://iga.in.gov/ic/2026/Title_5.html#5-36.5-1-4","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-02T16:11:39Z","sha256":"9b2b0f3506790cb80be439756e8f4fdb2839159ec00fa9089e137856e01f5335","source_id":"us-in","stale":false,"prev":"us-in/ic-5-36.5-1-3","next":"us-in/ic-5-36.5-1-4.5"},"notice":"GroundRules: Original legal text. Not legal advice."}