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DIGEST OF INTRODUCED BILL
Distribution of local option income taxes. Specifies that the county in which an individual pays local option income taxes is the county in which the individual resides (if the county has a tax) or works (if the county where the individual resides does not have a tax) for the majority of the taxable year. Provides that changes in withholding resulting from changes in residence during a taxable year shall be made in accordance with the requirements prescribed by the department of state revenue.