Indiana § 5-28-26-5 - "Income tax base period amount"
Full text of Indiana Indiana Code § 5-28-26-5 — "Income tax base period amount", with citation guidance and answers to common questions.
§ 5-28-26-5. "Income tax base period amount"
Sec. 5. As used in this chapter, "income tax base period amount" means the total amount of local income tax (IC 6-3.6) paid by employees employed in the territory comprising a global commerce center with respect to wages and salary earned for work in the global commerce center for the state fiscal year that precedes the date on which the global commerce center was designated under section 12 of this chapter.
As added by P.L.203-2005, SEC.2. Amended by P.L.197-2016, SEC.5.
Source: official Indiana text · Last verified 2026-08-27
Frequently Asked Questions About Indiana § 5-28-26-5
What does Indiana Code § 5-28-26-5 cover?
Section 5-28-26-5 (""Income tax base period amount"") is part of the Indiana Code, the codified statutory law of Indiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Indiana § 5-28-26-5?
A common citation format is "Indiana Code § 5-28-26-5" (Indiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Indiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Indiana official source linked on this page or consult a licensed Indiana attorney.
How does Indiana § 5-28-26-5 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Indiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Indiana.