(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.As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.192.
Indiana Legal Code