6-2.3-2-1. Utility receipts tax

IN Code § 6-2.3-2-1 (2019) (N/A)
Copy with citation
Copy as parenthetical citation

Sec. 1. An income tax, known as the utility receipts tax, is imposed upon the receipt of:

(1) the entire taxable gross receipts of a taxpayer that is a resident or a domiciliary of Indiana; and

(2) the taxable gross receipts derived from activities or businesses or any other sources within Indiana by a taxpayer that is not a resident or a domiciliary of Indiana.

As added by P.L.192-2002(ss), SEC.47.