{"data":{"id":"us-in/ic-6-3.6-6-1","jurisdiction":"us-in","citation":"IC 6-3.6-6-1","heading":"Imposition of tax","body":"Sec. 1. An adopting body may impose a tax under section 2 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 6. Expenditure Rate"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-6-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9501050605bfc62bf3a087b10c98621bb88dce14bfdd35fa452040e3d181bdde","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-0.5","next":"us-in/ic-6-3.6-6-2-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}