§ 36-7-5-4-5-10

6) paid by:(A) employees employed in the district with respect to wages and salary earned for work in the territory comprising the district for a particular calendar year; and(B) residents living within the district; minus(2) the local income tax base period amount;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 local income tax for the individual shall be attributed to the district in which the individual resides.As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.191.