{"data":{"id":"us-in/ic-6-3.6-8-7-version-b","jurisdiction":"us-in","citation":"IC 6-3.6-8-7 (Version b)","heading":"Perry County; adjusted gross income earned in an adjacent county located in another state","body":"Sec. 7. In the case of a local taxpayer who is a resident of Perry County, or a resident of a municipality located in Perry County in the case of a local income tax imposed under IC 6-3.6-6-22, the term \"adjusted gross income\" does not include adjusted gross income that is:\n(1) earned in a county that is:\n(A) located in another state; and\n(B) adjacent to the county in which the taxpayer resides; and\n(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.","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#6-3.6-8-7-b","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"dd00bc50e5550ee9a168ee7282768027c80ccebfcfd70df05308db59c4d4de6c","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-8-7-version-a","next":"us-in/ic-6-3.6-8-8"},"notice":"GroundRules: Original legal text. Not legal advice."}