Per Capita Income Law and Legal Definition
According to 31 USCS § 6720 (6), the term per capita income means--
"(A) in the case of the United States, the income of the United States divided by the population of the United States;
(B) in the case of a State, the income of that State, divided by the population of that State; and
(C) in the case of a unit of general local government, the income of that unit of general local government divided by the population of the unit of general local government."
