Section 36-7.5-4.5-13 - "State income tax base period amount"(a) As used in this chapter, "state income tax base period amount" means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of: (1) employees employed within a district with respect to wages and salary earned for work in the district; and(2) residents living within the district; for the calendar year in which the district was established under this chapter, as determined by the department.
(b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the state income tax for the individual shall be attributed to the district in which the individual resides.Amended by P.L. 236-2023,SEC. 192, eff. 7/1/2023.Added by P.L. 248-2017,SEC. 10, eff. 7/1/2017.