{"data":{"id":"us-in/ic-6-3.6-4-1-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-4-1 (Version a)","heading":"Imposition of tax; rate of tax","body":"Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.\n(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 4. Imposition of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-4-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"156b448717fe76d040efd7c457cdb973ece7697530e7301dcbbd36b8f4fb147d","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-3-13","next":"us-in/ic-6-3.6-4-1-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}