Indiana · Regulations
Rule 4 — Local Income Tax
10 sections
10 sections
- 45 IAC 3.1-4-145 IAC 3.1-4-1 Persons and income subject to tax; administration
- 45 IAC 3.1-4-245 IAC 3.1-4-2 Tax rates; income subject to tax
- 45 IAC 3.1-4-345 IAC 3.1-4-3 Income subject to LIT
- 45 IAC 3.1-4-445 IAC 3.1-4-4 Persons and income subject to tax; exemptions; joint returns
- 45 IAC 3.1-4-545 IAC 3.1-4-5 Treatment of married individuals filing jointly
- 45 IAC 3.1-4-645 IAC 3.1-4-6 Duration of tax
- 45 IAC 3.1-4-745 IAC 3.1-4-7 Determination of county of residence
- 45 IAC 3.1-4-845 IAC 3.1-4-8 Determination of county of principal place of business or employment
- 45 IAC 3.1-4-945 IAC 3.1-4-9 Reciprocity agreements with out-of-state authorities
- 45 IAC 3.1-4-1045 IAC 3.1-4-10 Credit for taxes paid to out-of-state local governments