45 Ind. Admin. Code 3.1-4-9
Current through December 12, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-3.6
Sec. 9.
County fiscal bodies of adopting counties may enter into reciprocity agreements with taxing authorities outside Indiana to exempt the income from the residents of out-of-state localities from local income tax (LIT) and likewise exempt county residents from that locality's local income tax. Reciprocity agreements must coincide with calendar years, and a certified copy of the agreement must be sent to the department. To be valid, the agreement must be approved by the other government entity and must have been previously approved by the department.
45 IAC 3.1-4-9