Perry County; adjusted gross income earned in an adjacent county located in another state
Ind. Code § 6-3.6-8-7
in effectNote: This version of section effective 1-1-2029. See also preceding version of this section, effective until 1-1-2029.
Sec. 7. In the case of a local taxpayer who is a resident of Perry County, or a resident of a municipality located in Perry County in the case of a local income tax imposed under IC 6-3.6-6-22, the term "adjusted gross income" does not include adjusted gross income that is:
(1) earned in a county that is:
(A) located in another state; and
(B) adjacent to the county in which the taxpayer resides; and
(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.
As added by P.L.243-2015, SEC.10. Amended by P.L.157-2026, SEC.140.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026