Local Income Tax

Rule 4 - Local Income Tax
Rule 3 - County Adjusted Gross Income Tax (repealed)Next
45 Iac 3.1-4-1 - Persons and Income Subject to Tax; Administration45 Iac 3.1-4-2 - Tax Rates; Income Subject to Tax45 Iac 3.1-4-3 - Income Subject to Lit45 Iac 3.1-4-4 - Persons and Income Subject to Tax; Exemptions; Joint Returns45 Iac 3.1-4-5 - Treatment of Married Individuals Filing Jointly45 Iac 3.1-4-6 - Duration of Tax45 Iac 3.1-4-7 - Determination of County of Residence45 Iac 3.1-4-8 - Determination of County of Principal Place of Business or Employment45 Iac 3.1-4-9 - Reciprocity Agreements With Out-of-state Authorities45 Iac 3.1-4-10 - Credit for Taxes Paid to Out-of-state Local Governments