6-3.1-20-1. "Indiana income"

IN Code § 6-3.1-20-1 (2019) (N/A)
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Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return.

As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.