Sec. 13. (a) As used in this chapter, “state income tax base period amount” means the aggregate amount of state adjusted gross income taxes paid or remitted by or on behalf of:

(1) employees employed within a district with respect to wages and salary earned for work in the district; and

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Terms Used In Indiana Code 36-7.5-4.5-13

(2) residents living within the district;

for the calendar year in which the district was established under this chapter, as determined by the department.

     (b) If an individual is a resident of one (1) district and is employed within another district during a calendar year, the state income tax for the individual shall be attributed to the district in which the individual resides.

As added by P.L.248-2017, SEC.10. Amended by P.L.236-2023, SEC.192.