{"data":{"id":"us-in/ic-6-3.6-9-9-version-a","jurisdiction":"us-in","citation":"IC 6-3.6-9-9 (Version a)","heading":"Summary of calculations used to determine certified distributions; contents","body":"Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:\n(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;\n(2) adjustments for over distributions in prior years;\n(3) adjustments for clerical or mathematical errors in prior years; and\n(4) adjustments for tax rate changes.","path":["TITLE 6. TAXATION","ARTICLE 3.6. LOCAL INCOME TAXES","Chapter 9. Distribution of Revenue"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.6-9-9","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"1a8397dd94a6270ef5f947f859071429ba717b1ee63344971aafa26a48cdc32e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.6-9-8.5-version-b","next":"us-in/ic-6-3.6-9-9-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}