Chapter 2 - IMPOSITION OF TAX AND DEDUCTIONS
- Section 6-3-2-0.3 - Intent of general assembly adding section 2.3 of this chapter
- Section 6-3-2-1 - Imposition of tax; tax rate
- Section 6-3-2-1.5 - "Qualified area"; tax rate in qualified area; application of tax rate after December 31, 2018; expiration
- Section 6-3-2-1.7 - Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
- Section 6-3-2-1.9 - "Federal taxable income" for determination of state net operating loss deduction
- Section 6-3-2-2 - "Adjusted gross income derived from sources within Indiana"; apportionment; payroll factor; sales factor; property factor; pass through entities
- Section 6-3-2-2.1 - Expired
- Section 6-3-2-2.2 - Interest income, discounts, and receipts attributable to state
- Section 6-3-2-2.3 - In-state commercial printing for out-of-state customer
- Section 6-3-2-2.4 - Foreign operating corporations; determination of percentage of business activity outside United States
- Section 6-3-2-2.5 - Resident persons; net operating loss; adjusted gross income
- Section 6-3-2-2.6 - Corporations and nonresident persons; net operating losses
- Section 6-3-2-2.7 - Team members; Indiana income; rules
- Section 6-3-2-2.8 - Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
- Section 6-3-2-2.9 - [Repealed]
- Section 6-3-2-3 - [Repealed]
- Section 6-3-2-3.1 - Taxation; nonprofit entities; unrelated business income
- Section 6-3-2-3.2 - Indiana income of race team members
- Section 6-3-2-3.5 - Exemption; fares for public transportation services
- Section 6-3-2-3.7 - Remainder of federal civil service annuity minus certain retirement benefits; deduction
- Section 6-3-2-4 - Military service deduction; retirement income or survivor's benefits deduction
- Section 6-3-2-5 - [Repealed]
- Section 6-3-2-5.3 - [Repealed]
- Section 6-3-2-5.5 - [Repealed]
- Section 6-3-2-6 - Deduction; rent payments
- Section 6-3-2-7 - [Repealed]
- Section 6-3-2-8 - Enterprise zone employers; exemption from deduction
- Section 6-3-2-9 - Disability retirement; deduction; amount
- Section 6-3-2-10 - Unemployment compensation; deduction
- Section 6-3-2-11 - Deductions from adjusted gross income; federal employee paid leave
- Section 6-3-2-12 - Foreign source dividends; deduction; computation
- Section 6-3-2-13 - Export income; maritime opportunity districts; limit on deduction after December 31, 2015; expiration
- Section 6-3-2-14 - [Repealed]
- Section 6-3-2-14.1 - Prize money accruing before July 1, 2002; exemption
- Section 6-3-2-14.5 - [Repealed]
- Section 6-3-2-15 - [Repealed]
- Section 6-3-2-16 - Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
- Section 6-3-2-17 - [Repealed]
- Section 6-3-2-18 - Employee medical care savings accounts; exemption limited to deposits before January 1, 2016
- Section 6-3-2-19 - Distributions for higher education; exemptions
- Section 6-3-2-20 - Corporations; intangible expenses; directly related interest expenses; exceptions
- Section 6-3-2-21.7 - Exemption for certain income derived from patents
- Section 6-3-2-22 - Deduction; unreimbursed education expenditures
- Section 6-3-2-24 - Income tax exemption; Olympic medalist
- Section 6-3-2-25 - Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
- Section 6-3-2-26 - Deduction for contributions to a regional development authority infrastructure fund