{"data":{"id":"us-in/ic-6-3.6-7-0.5","jurisdiction":"us-in","citation":"IC 6-3.6-7-0.5","heading":"Limitation on imposition of tax rate","body":"Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) on the local taxpayer.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 7. Special Purpose Rates"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-7-0.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"276871fb793970e51b06dfb7a18c365b693cf3371a703e5e1fa8c0d59c6cade8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-6-23","next":"us-in/ic-6-3.6-7-1"},"notice":"GroundRules: Original legal text. Not legal advice."}