Section 45IAC3.1-1-36. Tax rates

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Imposition of Tax. The rate of adjusted gross income tax for individuals is 2%. The rate of adjusted gross income tax for corporations is 3%. (Department of State Revenue; Reg 6-3-2-1(010); filed Oct 15, 1979, 11:15 am: 2 IR 1522; errata, 2 IR 1743)

                    
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