Indiana Code Title 36. Local Government § 36-7.5-4.5-13

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:

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.