CHAPTER 5. RECIPROCITY

IC 6-3-5
    Chapter 5. Reciprocity

IC 6-3-5-1
Nonresidents; Indiana income
    Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross incomederived from sources within the state of Indiana by persons who arenonresidents of this state, shall not be payable if the laws of the stateor territory of residence of such persons, at the time such adjustedgross income was earned in this state, contained a reciprocalprovision by which residents of this state were exempted from taxesimposed by such state on income earned in such state.
(Formerly: Acts 1963(ss), c.32, s.501.) As amended by P.L.2-1988,SEC.12.

IC 6-3-5-2
Repealed
    (Repealed by P.L.28-1997, SEC.31.)

IC 6-3-5-3
Indiana residents working in Illinois
    Sec. 3. The department of state revenue, with the approval of thegovernor and the budget agency after the review of the state budgetcommittee, may enter into an agreement with the state of Illinois thatestablishes a methodology for determining individual income taxespaid by residents of each state to the other state and an obligation, inexchange for a like obligation on the part of Illinois, to make apayment to Illinois. The payment obligation by Indiana may not begreater than the difference between the amount of Indiana individualadjusted gross income taxes for the previous taxable year that wouldbe collected from:
        (1) Indiana residents working in Illinois if there were areciprocity agreement between Indiana and Illinois; and
        (2) Indiana residents working in Illinois and from Illinoisresidents working in Indiana without a reciprocity agreementbetween Indiana and Illinois. The amount needed to make thepayment is appropriated from the state general fund.
As added by P.L.7-1999, SEC.1.