{"data":{"id":"us-in/ic-6-3.6-3-1-version-b","jurisdiction":"us-in","citation":"IC 6-3.6-3-1 (Version b)","heading":"Adopting body; county fiscal body","body":"Sec. 1. (a) The fiscal body of the county is the adopting body for a county.\n(b) The fiscal body of the city or town is the adopting body for a city or town for purposes of adopting a municipal rate under IC 6-3.6-6-22.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 3. Adopting Body; Adoption Procedures; Effective Date of Ordinances"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-3-1-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9ee705d6d3987a26768f558b16a896c36f9aba19869470fd60dcd02030e1684a","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-3-1-version-a","next":"us-in/ic-6-3.6-3-2"},"notice":"GroundRules: Original legal text. Not legal advice."}