{"data":{"id":"us-in/ic-6-3.6-2-15-version-b","jurisdiction":"us-in","citation":"IC 6-3.6-2-15 (Version b)","heading":"\"Resident local taxpayer\"","body":"Sec. 15. \"Resident local taxpayer\", 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), means any local taxpayer 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. For purposes of a local income tax rate imposed by a county under IC 6-3.6-6-2(b)(4), the term means an individual who resides in the part of the county for which the county may impose a rate under IC 6-3.6-6-2(b)(4) on the date specified in IC 6-3.6-8-3.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 2. Definitions"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-2-15-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"cbf15a03b9e1f24cf1e6d5de093ca5f576c42684a6c95b9af40618420504fbe0","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-2-15-version-a","next":"us-in/ic-6-3.6-2-16"},"notice":"GroundRules: Original legal text. Not legal advice."}