{"data":{"id":"us-in/ic-6-3.6-8-2","jurisdiction":"us-in","citation":"IC 6-3.6-8-2","heading":"Tax liability; determination when tax is not in effect during entire taxable year","body":"Sec. 2. If the tax is not in effect during a local taxpayer's entire taxable year, the amount of tax that the local taxpayer owes for that taxable year equals the product of:\n(1) the amount of tax the local taxpayer would owe if the tax had been imposed during the local taxpayer's entire taxable year; multiplied by\n(2) a fraction equal to:\n(A) the number of days in the local taxpayer's taxable year during which the tax was in effect; divided by\n(B) the total number of days in the local taxpayer's taxable year.\nHowever, if the taxpayer files state income tax returns on a calendar year basis, the fraction to be applied under this section is one-half (1/2).","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#6-3.6-8-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"c2bb2ddfd9e809e20a25eddf8ff595571d6dc1fba8c6d1b36ed5047d4e25da9c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-8-1","next":"us-in/ic-6-3.6-8-3-version-a"},"notice":"GroundRules: Original legal text. Not legal advice."}