Ind. Admin. Code tit. 45, § 3.1-4-9 - Reciprocity Agreements With Out-of-state Authorities

Current as of January 1, 1970

45 Iac 3.1-4-9 - Reciprocity Agreements With Out-of-state Authorities45 Iac 3.1-4-9 - Reciprocity Agreements With Out-of-state Authorities

45 Iac 3.1-4-8 - Determination of County of Principal Place of Business or Employment 45 Iac 3.1-4-10 - Credit for Taxes Paid to Out-of-state Local Governments

45 IAC 3.1-4-9 Reciprocity agreements with out-of-state authorities

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.

(Department of State Revenue; 45 IAC 3.1-4-9; filed May 10, 2017, 3:04 p.m.: 20170607-IR-045160491FRA; readopted filed Aug 11, 2023, 10:08 a.m.: 20230906-IR-045230534RFA)

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