Sec. 5. The department shall request from each taxpayer the amount of the taxpayer’s gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall itemize the amount of gross income derived from each source.

As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003, SEC.11.