{"data":{"id":"us-in/ic-6-3.6-7-13","jurisdiction":"us-in","citation":"IC 6-3.6-7-13","heading":"Knox County; additional rate for county jail facilities","body":"Sec. 13. (a) This section applies only to Knox County.\n(b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:\n(1) Twenty-five hundredths percent (0.25%).\n(2) The rate necessary to carry out the purposes described in this section.\n(c) Revenue from a tax under this section may be used only for the following purposes:\n(1) To finance, construct, acquire, and equip the county jail.\n(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.","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#6-3.6-7-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"90959b616c086c89a8f60489c9b623a0e311d0cb9a9e38be608d7ec2e29cdf77","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-7-12.5","next":"us-in/ic-6-3.6-7-14"},"notice":"GroundRules: Original legal text. Not legal advice."}