{"data":{"id":"us-in/ic-6-3.6-8-1","jurisdiction":"us-in","citation":"IC 6-3.6-8-1","heading":"Determination of tax rates; different tax rates in a taxable year","body":"Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:\nSTEP ONE: For each tax rate in effect in a year, multiply:\n(A) the number of months in the taxpayer's taxable year in which the rate is in effect; by\n(B) the rate.\nSTEP TWO: Divide:\n(A) the sum of the amounts determined under STEP ONE; by\n(B) twelve (12).","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 8. Administration of Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-8-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"5c766bb755b3fd8e17afc5eec33dda6b30c5e5d7eaf428c6e9a4b06678b167d9","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-7-28-version-b","next":"us-in/ic-6-3.6-8-2"},"notice":"GroundRules: Original legal text. Not legal advice."}