Rule 45 IAC 3.1-4 - Local Income Tax
- Section 45 IAC 3.1-4-1 - Persons and income subject to tax; administration
- Section 45 IAC 3.1-4-2 - Tax rates; income subject to tax
- Section 45 IAC 3.1-4-3 - Income subject to LIT
- Section 45 IAC 3.1-4-4 - Persons and income subject to tax; exemptions; joint returns
- Section 45 IAC 3.1-4-5 - Treatment of married individuals filing jointly
- Section 45 IAC 3.1-4-6 - Duration of tax
- Section 45 IAC 3.1-4-7 - Determination of county of residence
- Section 45 IAC 3.1-4-8 - Determination of county of principal place of business or employment
- Section 45 IAC 3.1-4-9 - Reciprocity agreements with out-of-state authorities
- Section 45 IAC 3.1-4-10 - Credit for taxes paid to out-of-state local governments