{"data":{"id":"us-in/ic-6-3.6-5-1","jurisdiction":"us-in","citation":"IC 6-3.6-5-1","heading":"Imposition of tax","body":"Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 5. Property Tax Relief Rates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"12804d57c3a085dba54f121ebedd50b638efdebd76b3da97a2b9732c5ce63385","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-4-3-version-b","next":"us-in/ic-6-3.6-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}