Tax liability.
Indianapolis-Marion County Revised Code § 291-505
in effectSec. 291-505. - Tax liability.
Because a domestic partnership is not a legally recognized relationship by either the U.S. Internal Revenue Service or the Indiana Department of Revenue, an employee will be taxed on benefits provided to his or her domestic partner. The employee shall be solely responsible for paying these taxes.
(G.O. 23, 2012, § 1)
Source: Consolidated City of Indianapolis and Marion County, Revised Code (Municode Library, library.municode.com)URL: https://library.municode.com/in/indianapolis_-_marion_county/codes/code_of_ordinances?nodeId=TITIORAD_CH291PE_ARTVDOPA_S291-505TALIFetched: 10/27/2026
