Indiana Code - Taxation - Title 6

Indiana Code - Taxation - Title 6, Section 6-1.1-1-1

Applicability Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. (Formerly: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-1.5

"Assessing official" defined Sec. 1.5. (a) "Assessing official" means: (1) a township assessor; or (2) a member of a county property tax assessment board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-2

"Assessment date" defined Sec. 2. "Assessment date" means: (1) March 1 for all tangible property, except mobile homes as defined in IC 6-1.1-7-1. (2) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-3

"Assessed value" or "assessed valuation" defined Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-3.5

"Base rate" defined Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-4

"Common council of city" or "county council" defined Sec. 4. "Common council of a city" or "county council" includes a city-county council. (Formerly: Acts ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-5

"Deduction" defined Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-5.5

"Elected township assessor" defined Sec. 5.5. "Elected township assessor" means a township assessor elected under IC 36-6-5-1. As added by P.L.88-2005, SEC.4. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-6

"Exemption" defined Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-7

"Filing date" defined Sec. 7. "Filing date" means May 15th. (Formerly: Acts 1975, P.L.47, SEC.1.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-8

"General assessment provisions of this article" defined Sec. 8. "General assessment provisions of this article" means the law contained in: (1) chapters 3, 4, 5, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-8.3

"Indiana board" defined Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1. As added by P.L.198-2001, SEC.4. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-8.5

"Key number" defined Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-8.7

"Mobile home" defined Sec. 8.7. "Mobile home" has the meaning set forth in IC 6-1.1-7-1. As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-9

"Owner" defined Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-10

"Person" defined Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual. (Formerly: Acts 1975, P.L.47, SEC.1.) As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-11-a

Version a "Personal property" defined Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-11-b

Version b "Personal property" defined Note: This version of section effective 1-1-2006. See also preceding version of this section, effective until 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-12

"Political subdivision" defined Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation. (Formerly: Acts ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-13

Repealed ( Repealed by P.L.1-1988, SEC.10.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-14

"Property taxation" defined Sec. 14. "Property taxation" means the taxation of property under this article. (Formerly: Acts 1975, P.L.47, SEC.1.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-15

"Real property" defined Sec. 15. "Real property" means: (1) land located within this state; (2) a building or fixture situated on land located within ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-16

"School corporation" defined Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-17

"Special assessment" defined Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-18

"State agency" defined Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-19

"Tangible property" defined Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter. (Formerly: Acts 1975, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-20

"Taxing district" defined Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-21

"Taxing unit" defined Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes. (Formerly: Acts 1975, P.L.47, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-22

"Township assessor" defined Sec. 22. "Township assessor" includes: (1) an elected township assessor; and (2) a trustee assessor. (Formerly: Acts 1975, P.L.47, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-22.5

"Tract" defined Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-22.7

"Trustee assessor" defined Sec. 22.7. "Trustee assessor" means a township executive who performs the duties of assessor under IC 36-6-5-2. As added by P.L.88-2005, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-1-23

Gender pronoun; singular nouns Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-1

Property subject to tax Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-2

Assessment methods Sec. 2. All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-3

Rate of tax; use of revenues Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-4

Liability for tax; assessment of improvement or appurtenance separately from land Sec. 4. (a) The owner of any real property on the assessment date of a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-5

Partnership property Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-6

Repealed ( Repealed by P.L.1-1990, SEC.65.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-2-7

Exempt property Sec. 7. The following property is not subject to assessment and taxation under this article: (1) A commercial vessel that is subject to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-1

Residents and nonresidents; place of assessment; evidence of filing Sec. 1. (a) Except as provided in subsection (c) and section 11 of this chapter, personal property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-2

Property held by trustee, party, or receiver Sec. 2. If residence determines the place of assessment of personal property and the property is held by a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-3

Estate of deceased individuals Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-4

Conflicts involving assessment location; settlement Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-5

Assessment books and blanks; delivery Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor the proper assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-6

Return; furnishing to taxpayer Sec. 6. Between the assessment date and the filing date of each year, the appropriate township assessor shall furnish each person whose ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-7

Filing returns; extension of time; consolidated returns Sec. 7. (a) Except as provided in subsections (b) and (d), a taxpayer shall, on or before the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-7.5

Amended returns; tax adjustments; credits Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-8

Vending machine owners Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identificatiion device which accurately reveals ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-9

Return; necessary information Sec. 9. (a) In completing a personal property return for a year, a taxpayer shall make a complete disclosure of all information required ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-10

Property located in two or more townships or taxing districts; additional or separate returns Sec. 10. (a) If a taxpayer owns, holds, possesses, or controls personal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-11

"Inventory" defined; "dealer" defined; "established place of business" defined; average method election; place of assessment of dealer inventory Sec. 11. (a) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-12

Average method of valuing inventory; bookkeeping Sec. 12. (a) A taxpayer who elects to use the average method provided by section 11 of this chapter shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-13

"Processor" and "product" defined; assessment of processor's inventory Sec. 13. (a) For purposes of this section: (1) "processor" means a first processor of products; and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-14

Verification of returns Sec. 14. The township assessor shall: (1) examine and verify; or (2) allow a contractor under IC 6-1.1-36-12 to examine and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-15

Failure to file return; alternative assessment procedures; election to file Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-16

Property converted for tax avoidance; assessment Sec. 16. If, from the evidence before him, a township assessor determines that a person has temporarily converted any part ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-17

Assessment list; certification to county auditor Sec. 17. (a) On or before June 1 of each year, each township assessor of a county shall deliver to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-18

Reports to county assessors and auditors; copies of returns Sec. 18. (a) Each township assessor of a county shall periodically report to the county assessor and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-19

Information available to county assessor and county property tax assessment board of appeals Sec. 19. While a county property tax assessment board of appeals is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-20

Change in valuation; notice Sec. 20. If an assessing official or board changes a valuation made by a person on his personal property return or adds ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-21

Public inspection of assessment documents; assessor's office Sec. 21. (a) Subject to the limitations contained in IC 6-1.1-35-9, assessment returns, lists, and any other documents and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-22

Reinstatement of personal property rules; prohibition against amendment of certain rules for department of local government finance Sec. 22. (a) Except to the extent ...

Indiana Code - Taxation - Title 6, Section 6-1.1-3-23

Election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment Sec. 23. (a) For purposes of this section: (1) "adjusted cost" ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-1

Place of assessment; person liable Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-2

Assessment of property held by fiduciary Sec. 2. Real property which is controlled by an executor, administrator, guardian, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-3

Heirs or devisees; assessment Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-4

Schedule of general reassessment of real property; notice Sec. 4. (a) A general reassessment, involving a physical inspection of all real property in Indiana, shall begin ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-4.5

Annual adjustment of assessed value of real property; state review and certification; base rate methodology Sec. 4.5. (a) The department of local government finance shall adopt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-4.7

Training of assessors and county auditors in sales disclosure form verification Sec. 4.7. (a) For purposes of this section, "assessor" means: (1) a township assessor; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-5

Petition for reassessment Sec. 5. (a) A petition for the reassessment of real property situated within a township may be filed with the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-6

Reassessment order Sec. 6. If the department of local government finance determines that a petition filed under section 5 of this chapter has been signed by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-7

Repealed ( Repealed by P.L.41-1993, SEC.54.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-8

Repealed ( Repealed by P.L.41-1993, SEC.54.) Revisor's Note: The repeal of IC 6-1.1-4-8 appearing in the 1993 Edition of the Indiana ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-9

Reassessment resolution of department of local government finance; hearing; reassessment order Sec. 9. In order to maintain a just and equitable valuation of real ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-10

Notice of reassessments; publication Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-11

Destroyed property; reassessment Sec. 11. (a) If a substantial amount of real and personal property in a township has been partially or totally destroyed as a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-12

Subdivided land; rezoned land; improvements; reassessment Sec. 12. If land assessed on an acreage basis is subdivided into lots, the land shall be reassessed on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-12.4

"Oil or gas interest" defined; assessment Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes, but is not limited to: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-12.5

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-12.6

Assessed value of oil or gas interests Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-13

Agricultural land; assessment Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-13.5

Repealed ( Repealed by P.L.84-1995, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-13.6

Submission of values to county property tax assessment board of appeals; review Sec. 13.6. (a) The township assessor shall determine the values of all classes of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-13.8

County land valuation commission; determinations; appeal and review; vote to abolish commission Sec. 13.8. (a) As used in this section, "commission" refers to a county land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-14

Adjacent property holders; assessment or exemption of various rights-of-way Sec. 14. (a) Except as provided in subsection (b) of this section, land may not be assessed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-15

Appraisal; examination of buildings Sec. 15. (a) If real property is subject to assessment or reassessment under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-16

Assessors' assistants; appropriation Sec. 16. (a) For purposes of making a general reassessment of real property or annual adjustments under section 4.5 of this chapter, any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-17

Professional appraisal Sec. 17. (a) Subject to the approval of the department of local government finance and the requirements of section 18.5 of this chapter, a: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-18

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-18.5

Professional appraisal; contract for services; bids required Sec. 18.5. (a) A township assessor, a group of township assessors, or the county assessor may not use the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-19

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-19.5

Professional appraisal; contract for services; provisions Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-20

Professional appraisal; contract deadline Sec. 20. The department of local government finance may establish a period with respect to each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-21

Appraisal completion date; reporting requirement Sec. 21. (a) If, during a period of general reassessment, a township assessor makes the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-21.5

Repealed ( Repealed by P.L.84-1995, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-22

Amounts of assessment or reassessment; notice Sec. 22. (a) If any assessing official or any county property tax assessment board of appeals assesses or reassesses any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-23

Repealed ( Repealed by Acts 1977, P.L.64, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-24

Notice to county auditor of assessed value Sec. 24. Immediately following an assessment or reassessment of real property, the county property tax assessment board of appeals ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-25

Record keeping; electronic data files Sec. 25. (a) Each township assessor shall keep the assessor's reassessment data and records current by securing the necessary field data ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-26

Adoption or promulgation of documents by the department of local government finance Sec. 26. The department of local government finance may adopt or promulgate ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-27

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-27.5

Property reassessment fund; tax levies; petition to increase levy; appeal Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-28

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-28.5-a

Version a Use of reassessment fund; soil maps; investment of fund; interest Note: This version of section amended by P.L.228-2005, SEC.10. See also following ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-28.5-b

Version b Property reassessment funds; use of money; soil maps; approval of appropriations Note: This version of section amended by P.L.88-2005, SEC.7. See also ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-29

Expenses of reassessment Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-30

Interim assessments or reassessments; rules and regulations Sec. 30. In making any assessment or reassessment of real ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-31

Department of local government finance check of local assessment activities; state conducted activities; payment of bill for services Sec. 31. (a) The department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-31.5

State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-31.6

Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment Sec. 31.6. (a) Subject to the other ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-31.7

Appeal of assessment or reassessment to Indiana board; Indiana board contract with special master; hearings; rules; appeal to tax court Sec. 31.7. (a) As used in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-32

General reassessment of real property in certain counties Sec. 32. (a) As used in this section, "contract" refers to a contract entered into under this section. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-33

Department of local government finance's informal hearing for general reassessments in certain counties Sec. 33. (a) This section applies if the department of local government finance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-34

Appeals of department of local government finance general reassessments in certain counties Sec. 34. (a) As used in this section, "special ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-35

General reassessment of real property in certain counties Sec. 35. (a) This section applies to a county other than a county subject to section 32 of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-36

Informal hearing for general reassessments in certain counties Sec. 36. (a) Subject to the other requirements of this section, the department of local government finance may: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-37

Appeals of general reassessments in certain counties Sec. 37. (a) As used in this section, "special master" refers to a person designated by the Indiana board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-38

Tax court orders to provide information Sec. 38. (a) As used in this section, "qualifying county" means a county in which the department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-39-a

Version a Assessment of rental property and mobile homes Note: This version of section effective until 1-1-2006. See also following version of this section, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-39-b

Version b Assessment of rental property and mobile homes; low income rental housing exclusion Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-40

Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property Sec. 40. The value of federal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-4-41

Assessment of low income rental housing Effective 1-1-2006. Sec. 41. (a) For purposes of this section: (1) "low income rental ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-1

Plats Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-2

Index numbering system Sec. 2. (a) Except as provided in section 9 of this chapter, county auditor may establish a real property index numbering system in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-3

Plats; entry on tax list Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-4

Transfer books Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-5

Change of ownership; partition; apportionment of assessed value and delinquent taxes Sec. 5. If a division, partition, or change of ownership of any real property is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-5.5

Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-5.7

Auditor's endorsement required for recording of deed creating interest from previously existing parcel or parcels; effect of noncompliance Sec. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-6

Partition or transfer of real property; transcript of judgment; entry in transfer book Sec. 6. (a) If a court of this state renders a judgment for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-7

Heirs or devisees; transfer on tax duplicate Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-8

List of property; delivery to township assessor Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-9

Civil townships containing first class city; duties and authority of assessor Sec. 9. Except as provided in section 4(b) of this chapter, for all civil townships ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-9.1

Townships of 35,000 or more population; plats and lists Sec. 9.1. (a) Except: (1) as provided in subsection (b); and (2) for civil townships ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-10

Tract descriptions; delivery of title papers Sec. 10. If a township assessor believes that it is necessary to obtain an accurate description of a specific lot ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-11

Rules for determining land within tract; required survey Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-12

Repealed ( Repealed by P.L.332-1989(ss) , SEC.48.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-13

Personal property return; information relating to real property Sec. 13. Each taxpayer shall provide on a personal property return any information related to real ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-14

Delivery of real property list Sec. 14. Not later than May 15, each assessing official shall prepare and deliver to the county assessor a detailed list ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-15

Assessment registration notices; building permits Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5-16

Consolidation of contiguous parcels into single parcel Sec. 16. If an owner of existing contiguous parcels makes a written request that includes a legal description of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-1

"Conveyance" defined Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration except a transfer to a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-2

"Conveyance document" defined Sec. 2. As used in this chapter, "conveyance document" means any document, deed, contract of sale, agreement, judgment, lease that includes the fee ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-3

Sales disclosure form; filing with county auditor; forwarding to assessors; use of information in forms; confidential information Sec. 3. (a) For purposes of this section, "party" ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-4

Sales disclosure form; filing fee; sales disclosure fund Sec. 4. (a) A person filing a sales disclosure form under this chapter shall pay a fee of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-4.5

Sales disclosure funds Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-4.7-a

Version a Assessment training fund Note: This version of section effective until 5-12-2005. See also following version of this section, effective 5-12-2005. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-4.7-b

Version b Assessment training and administration fund; use of money in fund; investment of money in fund; no reversion to state general fund Note: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-5

Sales disclosure form; requirements of form Sec. 5. The department of local government finance shall prescribe a sales disclosure form ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-6

Requirements for recording conveyance document Sec. 6. (a) The county auditor may not accept a conveyance document if: (1) the sales disclosure form signed by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-7

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-8

Repealed ( Repealed by P.L.89-2001, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-9

Sales disclosure form; attestation Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-10

Misdemeanors and infractions Sec. 10. (a) A person who knowingly and intentionally: (1) falsifies the value of transferred real property; or (2) omits or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-11

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-5.5-12

Penalties Sec. 12. (a) A party to a conveyance who: (1) is required to file a sales disclosure form under this chapter; and (2) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-1

Classification Sec. 1. For the purpose of property taxation, forest land may be classified and assessed under this chapter if the land satisfies the conditions prescribed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-2

Forest plantations Sec. 2. Land may be classified as a forest plantation if it is cleared land which has growing on it a good stand of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-3

Native forest land Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-3.5

Open areas within parcel Sec. 3.5. (a) Open areas may exist within the confines of a parcel of land identified as a native forest or a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-4

Nontimber producing trees Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-5

Size restrictions; native forest land or forest plantation Sec. 5. A parcel of land may not be classified as native forest land or a forest plantation ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-5.5

Application with state forester Sec. 5.5. (a) A landowner may file an application with the state forester under section 11 of this chapter to have classified ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-6

Buildings on parcel; effect on classification Sec. 6. A parcel of land may not be classified as native forest land or as a forest plantation if ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-7

Grazing confined animals; effect on classification Sec. 7. A parcel of land may not be classified as native forest land or as a forest plantation if ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-8

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-9

Parcel description Sec. 9. (a) A person who wishes to have a parcel of land classified as native forest land or as a forest plantation must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-10

Assessments required Sec. 10. (a) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-11

Applications for classification Sec. 11. A person who wishes to have a parcel of land classified as native forest land or as a forest plantation must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-12

Approval of applications Sec. 12. If in the state forester's opinion an application filed under section 11 of this chapter and the land to be classified ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-13

Recording approved application Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in his ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-14

Rate of assessment Sec. 14. Land which is classified under this chapter as native forest land or as a forest plantation shall be assessed at one ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-15

Minerals on land; assessment Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-16

Timber and wildlife management standards Sec. 16. (a) The natural resources commission shall, by rule, establish minimum standards of good timber and wildlife management. (b) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-17

Special permits Sec. 17. The state forester may issue special permits for other purposes if the land use authorized by the permit is not inconsistent with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-18

Signs; posting on land Sec. 18. The owner of a parcel of land which is classified as native forest land or as a forest plantation shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-19

Inspection of land; records Sec. 19. At least once every five (5) years the state forester, or the state forester's deputy, shall inspect each parcel of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-20

Withdrawal of classification; owner's request Sec. 20. If the owner of land which is classified as native forest land or as a forest plantation wishes to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-21

Withdrawal of classification; mandatory withdrawal Sec. 21. The state forester shall withdraw land which is classified as native forest land or as a forest plantation from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-22

Withdrawal of classification; appeals Sec. 22. If an assessment made by a county assessor under section 20 or section 21 of this chapter is not satisfactory ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-23

Withdrawal of classification; notice to county official Sec. 23. If land classified as native forest land or as a forest plantation is withdrawn from the classification, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-24

Withdrawal of classification; tax payments; liens Sec. 24. (a) If land that is classified as native forest land or as a forest plantation is withdrawn from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-25

Conveyance of classified land; effect Sec. 25. A conveyance of land which is classified as native forest land or as a forest plantation does not release ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-26

Plat and recording expenses Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6-27

Landowner's report Sec. 27. The owner of a parcel of land which is classified as native forest land or as a forest plantation shall file a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-1

Windbreak defined Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak. As added by P.L.58-1985, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-2

Application of chapter Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-3

Criteria for classification Sec. 3. A parcel of land may be classified as a windbreak if: (1) it abuts a fence line or a property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-4

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-5

Assessment in county of location; appeal Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-6

( Repealed by P.L.186-2003, SEC.81.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-7

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-8

Repealed ( Repealed by P.L.186-2003, SEC.81.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-9

General property taxation assessment; ditch assessments Sec. 9. Land that is classified under this chapter as a windbreak shall be assessed at one dollar ($1) per ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-10

Assessment of parcel for mineral wealth; placement on tax duplicate Sec. 10. If any oil, gas, stone, coal, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-11

Minimum standards of management Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-12

Issuance of special permits by department Sec. 12. The department of natural resources may issue special permits under this chapter. As added by P.L.58-1985, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-13

Marking parcel signs Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-14

Inspection of parcels by department; report to owner; record Sec. 14. At least once every two (2) years a representative of the department of natural resources ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-15

Withdrawal of land from classification; change in classification Sec. 15. (a) If the owner of land that is classified as a windbreak wishes to have the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-16

Grounds for withdrawal of land by department Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-17

Appeal of assessment of land being withdrawn Sec. 17. If an assessment made by a county assessor under section 15 or 16 of this chapter is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-18

Notice of withdrawal of land to recorder and auditor Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-19

Liability upon withdrawal Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-20

Obligations and liabilities of persons acquiring interest in windbreak Sec. 20. A conveyance of land that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-21

Payment of expenses Sec. 21. The expense of the survey required by section 4 of this chapter shall be paid by the applicant. The expense of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-22

Annual report of owner Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-23

Dwellings or other buildings prohibited Sec. 23. A person may not erect a dwelling or other building on land classified as a windbreak. As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-24

Grazing prohibited Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-25

Alteration of land or vegetation; prohibition; permit Sec. 25. A person may not burn, mow, or otherwise engage in a practice that would alter land or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-26

Cultivation or harvest of crops; permit Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.2-27

Furnishing trees and vegetation; advice and assistance Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-1

Classification; assessment Sec. 1. For the purpose of property taxation certain parcels of land may be classified as wildlife habitat or riparian land and assessed as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-2

Requirements for classification as wildlife habitat or riparian land Sec. 2. (a) A parcel of land may be classified as a wildlife habitat if: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-2.5

Application with department Sec. 2.5. (a) A landowner may file an application with the department of natural resources under section 5 of this chapter to have ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-3

Survey; identification of parcel; plats; description Sec. 3. (a) A person who wishes to have a parcel of land classified as a wildlife habitat must have ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-4

Repealed ( Repealed by P.L.83-1995, SEC.7.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-5

Application for classification Sec. 5. (a) A person who wishes to have a parcel of land classified as a wildlife habitat must file an application with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-6

Approval of application Sec. 6. If in its opinion an application filed under section 5 of this chapter and the land to be classified comply with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-7

Recording approved application Sec. 7. If an application filed under section 5 of this chapter is approved, the applicant shall record the approved application in his ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-8

Amount of assessment Sec. 8. Land which is classified under this chapter as a wildlife habitat or as riparian land shall be assessed at one dollar ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-9

Assessment for mineral wealth Sec. 9. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as a wildlife habitat, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-10

Following standards of good wildlife management Sec. 10. A person who owns or controls land which is classified as a wildlife habitat must follow the minimum ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-11

Special permits; issuance by department of natural resources Sec. 11. The department of natural resources may issue special permits under the provisions of this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-12

Marking of parcel; boundary signs Sec. 12. The owner of a parcel of land which is classified as a wildlife habitat shall mark the parcel with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-13

Inspection of parcel; recommendations; report; records Sec. 13. At least once every five (5) years a representative of the department of natural resources shall inspect each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-14

Withdrawal or transfer of land from classification; request Sec. 14. (a) If the owner of land which is classified as a wildlife habitat wishes to have ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-15

Grounds for withdrawal by department Sec. 15. The department of natural resources shall withdraw land which is classified as a wildlife habitat from the classification if ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-16

Repealed ( Repealed by P.L.83-1995, SEC.7.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-17

Notice of withdrawal to recorder and auditor; notation in records Sec. 17. If land classified as a wildlife habitat is withdrawn from the classification, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-18

Withdrawal fee Sec. 18. (a) If land that is classified as a wildlife habitat is withdrawn from the classification, the owner shall pay an amount equal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-19

Conveyance of classified land Sec. 19. A conveyance of land which is classified as a wildlife habitat does not release any person acquiring an interest in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-20

Expense of survey Sec. 20. The expense of the survey required by section 3 of this chapter shall be paid by the applicant. As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-21

Annual report Sec. 21. The owner of a parcel of land which is classified as a wildlife habitat shall file a report once each year with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-22

Erection of buildings; prohibition Sec. 22. No person may erect a dwelling or other building on land classified as a wildlife habitat. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-23

Grazing permit Sec. 23. No person may graze or permit grazing by a domestic animal on land classified as a wildlife habitat, unless he has been ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-24

Burning permit Sec. 24. No person may burn, mow, or otherwise engage in a practice which would alter land or vegetation on land classified as a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.5-25

Cultivation or harvesting permit Sec. 25. No person may cultivate or harvest crops on land classified as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-1

"Filter strip" defined Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-2

Classification of parcels for assessment as filter strips Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-3

Requirements for classification as filter strip Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-4

Surveyor description of parcel; plats; photographs Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-5

Assessment of parcel; appeal Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-6

Application; form and contents Sec. 6. (a) A person who wishes to have a parcel of land classified as a filter strip must file an application ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-7

Approval of application; notice Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-8

Recordation of approved application Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-9

Assessment rate of filter strips; ditch assessments Sec. 9. Land that is classified under this chapter as a filter strip shall be assessed at one dollar ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-10

Mineral production on land classified as filter strip; assessment Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-11

Management of filter strip land Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-12

Signs Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-13

Inspection of parcels Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-14

Withdrawal of land from filter strip classification; owner request Sec. 14. If the owner of land that is classified as a filter strip wishes to have ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-15

Withdrawal of land from filter strip classification; county surveyor findings Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-16

Assessment of land following withdrawal; appeal Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-17

Withdrawal of land by county surveyor; notice Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-18

Payment upon withdrawal of land; lien Sec. 18. (a) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-19

Conveyance of filter strip land Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-20

Expenses Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter. (b) The expense of an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-21

Annual report Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-22

Prohibited acts upon filter strip lands Sec. 22. (a) A person may not do any of the following on land classified as a filter strip: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-23

Reconstruction of drains; withdrawal assessment Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-24

County drainage boards; establishment and vegetation of filter strips Sec. 24. The county drainage board may allow the use ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.7-25

County surveyor advice and assistance for establishment and maintenance of filter strips Sec. 25. The county surveyor, in cooperation with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-1

"Director" defined Sec. 1. As used in this chapter, "director" refers to the director of the division of historic preservation and archeology ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-2

Classification as cemetery land Sec. 2. For the purpose of property taxation, land on which a cemetery or burial ground (as defined by IC 14-21-1-3) is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-3

Registry of Indiana cemeteries and burial grounds Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-4

Buildings on property Sec. 4. A parcel of land may not be classified as cemetery land if a dwelling or other building is situated on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-5

Grazing land Sec. 5. A parcel of land may not be classified as cemetery land if it is grazed by a domestic animal. As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-6

Surveys Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a registered land ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-7

Assessment by county assessor Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-8

Application for assessment as cemetery land Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-9

Approval of application Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-10

Recordation of approved application Sec. 10. If an application filed under section 8 of this chapter is approved, the applicant shall record the approved application ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-11

Assessment rate Sec. 11. (a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-12

Mineral wealth Sec. 12. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-13

Conveyance Sec. 13. A conveyance of land that is classified as cemetery land does not release any person acquiring an interest in the land from any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-14

Payment of expenses Sec. 14. The expense of the survey required by section 6 of this chapter shall be paid by the applicant. The expense of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-6.8-15

Access to cemetery land Sec. 15. The owner of land that is classified under this chapter as cemetery land must allow family members and descendants of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-1

Assessment and taxation; "mobile home" defined Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-2

Assessing mobile homes Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-3

Placement of mobile home; reports Sec. 3. A person who permits a mobile home to be placed on any land which he owns, possesses, or controls ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-4

Place of assessment Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-5

Township assessor; duties Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-6

Rate of tax; taxing district Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-7

Liability for tax; installment payments Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-8

Receipt for payment Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-9

Late payment or nonpayment; penalties Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-10

Movement of mobile home; transfer of title; permits Sec. 10. (a) A mobile home may not be moved from one location to another unless the owner ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-10.4

Sale of mobile home Sec. 10.4. The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-11

Movers of mobile homes; possession of permit Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-12

Violation of IC 6-1.1-7-11(a); offense Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. (Formerly: Acts 1975, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-13

Violation of IC 6-1.1-7-3; offense Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. (Formerly: Acts 1975, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-7-14

Violation of IC 6-1.1-7-10.4; offense Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-1

Property owned or used by public utility company Sec. 1. The property owned or used by a public utility company shall be taxed in the manner ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-2

Definitions Sec. 2. As used in this chapter: (1) The term "bridge company" means a company which owns or operates a toll ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-3

Companies subject to taxation Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-4

Companies within and partially outside state; tax determinations Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-5

Fixed property; definite-situs distributable property; indefinite-situs distributable property Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-6

Bridge companies Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-7

Bus companies Sec. 7. (a) The fixed property of a bus company consists of real property and tangible personal property which is located within or on ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-8

Express companies Sec. 8. (a) The fixed property of an express company consists of real property and tangible personal property which has a definite situs. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-9

Light, heat, or power companies Sec. 9. (a) The fixed property of a light, heat, or power company consists of: (1) automotive and other mobile ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-10

Pipe line companies Sec. 10. (a) The fixed property of a pipe line company consists of: (1) real property which is not part of a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-11

Railroad companies Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-12

Railroad car companies Sec. 12. (a) The fixed property of a railroad car company consists of real property and tangible personal property which has a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-12.5

Repealed ( Repealed by P.L.59-1985, SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-13

Sleeping car companies Sec. 13. (a) The fixed property of a sleeping car company consists of real property and tangible personal property which has a definite ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-14

Street railway companies Sec. 14. (a) The fixed property of a street railway company consists of: (1) real property which is not part of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-15

Telephone, telegraph, or cable companies Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of: (1) tangible personal property which ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-16

Tunnel companies Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-17

Water distribution companies Sec. 17. (a) The fixed property of a water distribution company consists of: (1) tangible personal property which is not used as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-18

Other companies Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-19

Statement of value and description of property; filing deadline Sec. 19. Each year a public utility company shall file a statement concerning the value and description ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-20

Failure to file statement; penalty; action by attorney general Sec. 20. (a) If a public utility company does not file a statement with the department of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-21

Copies of various reports; requests from department of local government finance Sec. 21. The department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-22

Assessment by department of local government finance Sec. 22. The department of local government finance shall assess the property of a public utility company based upon ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-23

Filing statement with township and county assessors Sec. 23. Each year a public utility company shall file a statement with the assessor of each township and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-24

Township assessor; certification of assessed values Sec. 24. (a) Each year a township assessor shall assess the fixed property which as of the assessment date of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-25

Assessment of distributable property Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-26

Valuation of company property Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-27

Certification of assessed value; notification of appeal; review by county assessor Sec. 27. (a) As soon as the department of local government finance determines its final ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-28

Tentative assessment; notice; objection; hearings Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of: (1) the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-29

Hearing; final assessment; notice Sec. 29. If a public utility company files its objections to, and demands a hearing on, a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-30

Appeal of final assessment Sec. 30. If a public utility company files its objections to the department of local government finance's tentative assessment of the company's ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-31

Appeal of final judgment; court procedure Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-32

Setting aside final determination; grounds Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-33

Appeal of township assessor's assessment of fixed property Sec. 33. A public utility company may appeal a township ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-34

Rate of tax; time of payment Sec. 34. Except for: (1) a railroad car company's indefinite-situs distributable property; and (2) the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-35

Indefinite-situs distributable property of railroad car companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds Sec. 35. (a) Each year the department ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-35.1

Repealed ( Repealed by P.L.59-1985, SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-36

Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property Sec. 36. (a) A public utility company shall pay any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-37

Reassessment of distributable property; refunds or taxes due Sec. 37. (a) If: (1) the department of local government finance's reassessment of distributable property is less ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-38

Lien; collection of delinquent taxes; penalties Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-39

Omitted property; assessment Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-40

Omitted property; rate of assessment; interest Sec. 40. When the department of local government finance assesses distributable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-41

Valuation methods used in other states Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-42

Rules and regulations; promulgation Sec. 42. (a) The department of local government finance shall promulgate rules and regulations to provide equal treatment for the public utility ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-43

Purpose of chapter; conflicting provisions Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8-44

Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance Sec. 44. (a) Except to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-1

"Qualified expenditures" defined Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-2

"Taxpayer" defined Sec. 2. As used in this chapter, "taxpayer" means a railroad car company (as defined by IC 6-1.1-8-2). As added by P.L.253-1999, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-3

"Tax liability" defined Sec. 3. As used in this chapter, "tax liability" means a railroad car company's tax liability under IC 6-1.1-8-35. The term does not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-4

Entitlement to credit Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-5

Determination of amount of credit Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.2-6

Filing expenditure statement Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-1

"Industrial company" defined Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property. As added by P.L.151-2001, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-2

"Industrial facility" defined Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-3

"Qualifying county" defined Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-4

Repealed ( Repealed by P.L.90-2002, SEC.528.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-5

Facility to be assessed in prescribed manner Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-6

List of facilities in qualifying county Sec. 6. Before: (1) January 1, 2004; and (2) January 1 of each year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-7

Notice of newly constructed facilities Sec. 7. (a) The township assessor of each township in a qualifying county shall notify the department of local government finance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-8

Reassessment Sec. 8. For purposes of the general reassessment under IC 6-1.1-4-4 or a new assessment, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-9

Support of department's assessor Sec. 9. The county assessor of the qualifying county in which an industrial facility is located shall provide support to the assessor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-10

Certification of true tax values Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-11

Appeal of assessment Sec. 11. (a) A taxpayer or the county assessor of the qualifying county in which the industrial facility is located may appeal an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-12

Rules Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.5-13

Conflicts with provisions in other chapters Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-1

"Industrial company" and "department" defined Sec. 1. As used in this chapter: (1) "industrial company" means an owner or user of industrial property; and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-2

"Industrial facility" defined Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-3

Petitions for assessments Sec. 3. (a) Before January 1, 2003, two hundred fifty (250) or more owners of real property in a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-4

Assessments by department of local government finance Sec. 4. The department of local government finance may assess the real property of an industrial facility pursuant to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-5

Scheduling of assessments Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) or 3(c) of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-6

Support from county assessors Sec. 6. The county assessor of the county in which the industrial facility is located shall provide support to the department's assessor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-7

Certification of values; appeal and review Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-8

Appeal of assessments Sec. 8. (a) The industrial company that owns or uses the industrial facility assessed under this chapter, a taxpayer that petitioned for assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-9

Adoption of rules Sec. 9. The department shall adopt rules to provide just valuations of industrial facilities under this chapter. As added by P.L.198-2001, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-8.7-10

Conflict of laws Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-1

Notice to taxpayers Sec. 1. If a township assessor, county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-2

Adjustment statement; filing Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-3

Increasing assessment; limitation; failure to file or fraudulent filing Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-4

Prior year assessments; notice; bona fide purchasers; lien exemptions Sec. 4. (a) Real property may be assessed, or its assessed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-5

Petition for review; changing tax duplicate Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-6

Discovering undervalued or omitted property; examination of record Sec. 6. The county assessor shall obtain from the county auditor or the township assessors all returns for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-7

Examination of records; expenses Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-8

Repealed ( Repealed by P.L.41-1993, SEC.52.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-9-9

Petition to department of local government finance not required Sec. 9. A petition to the department of local government finance is not necessary with respect to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-1

United States property Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-2

State property Sec. 2. Except as otherwise provided by law, the property owned by this state, a state agency, or the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-3

Bridges and tangible appurtenant property Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if: (1) the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-4

Political subdivision property Sec. 4. Except as otherwise provided by law, the property owned by a political subdivision of this state is exempt from property taxation. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-5

Municipal property Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-5.5

Urban homesteading property Sec. 5.5. Real property held under IC 36-7-17, which is conveyed by contract with retention of the deed by the city is deemed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-6

Municipally owned water company property Sec. 6. (a) Property which is owned by a domestic corporation of this state is exempt from property taxation if: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-7

Nonprofit water companies Sec. 7. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in the sale and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-8

Nonprofit sewage disposal company Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-9

Industrial waste control facilities Sec. 9. (a) For purposes of this section, "industrial waste control facility" means personal property which is: (1) included either as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-10

Industrial waste control facilities; claiming exemptions; investigations; determinations of department Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-11

Industrial waste control facilities; appeal of exemption claims Sec. 11. A determination by the department of environmental management under section 10 of this chapter may be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-12

Stationary or unlicensed mobile air pollution control system Sec. 12. (a) Personal property is exempt from property taxation if: (1) it is part of a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-13

Stationary or unlicensed mobile air pollution control system; claim for exemption Sec. 13. (a) The owner of personal property which is part of a stationary or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-14

Industrial waste control facility; stationary air purification system; review of assessments Sec. 14. The action taken by a township assessor on an exemption claim filed under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-15

Public airports Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-15.5

Commercial passenger aircraft; resolution required; tenancy and use requirement; term of exemption Sec. 15.5. (a) As used in this section, "airport development zone" means an airport ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-16

Exemption of building, land, and personal property used for various purposes; termination of eligibility for exemption Sec. 16. (a) All or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-16.5

Nonprofit corporation property located under or adjacent to lake or reservoir Sec. 16.5. (a) This section applies to real property located in the following: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-16.7

Real property Sec. 16.7. All or part of real property is exempt from property taxation if: (1) the improvements on the real property were constructed, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-17

Memorial corporation property Sec. 17. Tangible property is exempt from property taxation if it is owned by a corporation which is organized and operated under IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-18

Nonprofit corporations supporting fine arts Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-18.5

Nonprofit corporation property used in operation of health facility or home for the aged Sec. 18.5. (a) This section does not exempt from property tax an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-19

Public libraries Sec. 19. Tangible property is exempt from property taxation if it is: (1) owned by a corporation which has established a public library ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-20

Manual labor, technical, or trade schools; colleges Sec. 20. Tangible property is exempt from property taxation if it is: (1) owned by a manual labor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-21

Churches or religious societies Sec. 21. (a) The following tangible property is exempt from property taxation if it is owned by, or held in trust for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-22

Dormitories of church colleges and universities Sec. 22. A tract of land, not exceeding one (1) acre, and the improvements situated on the land are exempt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-23

Fraternal benefit associations Sec. 23. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-24

College fraternities or sororities Sec. 24. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt from property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-25

Miscellaneous organizations Sec. 25. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-26

County or district agricultural associations Sec. 26. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-27

Cemetery corporations Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c) the following tangible property is exempt from property taxation if it ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-28

Free medical clinics Sec. 28. A building and the land on which the building is located are exempt from property taxation if: (1) the building ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-29

Exemption for property held for shipment to out-of-state destination; manufacturer's or processor's property stored in in-state warehouse; inventory; printed material held by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-29.3

Personal property shipped into state for transshipment out of state Sec. 29.3. Personal property shipped into Indiana is exempt from property taxation if the owner or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-29.5

Required record keeping for interstate exemption Sec. 29.5. (a) For purposes of determining under sections 29, 29.3, 30(a), and 30(c) of this chapter the amount and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-30

Property in original package in warehouse for transshipment Sec. 30. (a) Subject to the limitation contained in subsection (d) of this section, personal property is exempt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-30.5

Property held in foreign trade zone Sec. 30.5. (a) Subject to the limitations contained in subsection (b), tangible personal property is exempt from property taxation, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31

Repealed ( Repealed by P.L.11-1987, SEC.11.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31.1

Nonresidents; personal property shipped into state for transshipment out; claiming exemptions Sec. 31.1. A person who: (1) is required to file a personal property return; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31.4

Truck chassis Sec. 31.4. A chassis for a truck (as defined in IC 9-13-2-188(a)) is exempt from personal property tax if the chassis is: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31.5

Passenger motor vehicles; exemption Sec. 31.5. A passenger motor vehicle (as defined in IC 9-13-2-123) is exempt from personal property tax if the vehicle is: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31.6

School bus bodies and chassis Sec. 31.6. A school bus body and chassis are exempt from personal property tax if the body and chassis: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-31.7

Claims for motor vehicle, school bus body and chassis, and truck chassis exemptions Sec. 31.7. (a) Subject to subsection (c), in order to claim a property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-32

Certain exempt property under control of executor Sec. 32. Tangible property is exempt from property taxation if it: (1) is under the control of an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-33

Certain exempt property under control of executor or trustee Sec. 33. (a) Tangible property which is under the control of an executor or a trustee is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-34

Contracts relating to certain exempt property; unenforceability Sec. 34. (a) A contract is not valid or enforceable in any court of this state if: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-35

School lands; when considered sold Sec. 35. (a) For purposes of this chapter, school lands have been sold if: (1) a certificate of sale has ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-36

Repealed ( Repealed by P.L.66-1983, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-36.3

Property used or occupied for one or more stated purposes; applicability of exemption; limitations Sec. 36.3. (a) For ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-36.5

Property of exempt organization used in nonexempt trade or business Sec. 36.5. (a) Tangible property is not exempt from property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-37

Leases of exempt property; effect Sec. 37. (a) This section does not apply to the lease of a dwelling unit within a public housing project by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-38

Property tax exemption provisions; enumeration Sec. 38. This chapter does not contain all of the property tax exemption provisions. The property taxation exemption provisions include but ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-39

Intangible personal property exemptions Sec. 39. Intangible personal property, including the following, is exempt from taxation under this article: (1) A promissory note. (2) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-40

Commodity stored in warehouse; exemption Sec. 40. (a) The following definitions apply throughout this section: (1) "Commodity Exchange Act" means the act of the United ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-41

Exempt property purchased under contract of sale by person not qualifying for exemption Sec. 41. (a) This section does not apply to a contract described in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-42

Small business incubator program Sec. 42. (a) A corporation that is: (1) nonprofit; and (2) participates in the small business incubator program under IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10-43

Inventory defined; out-of-state owned wholesale automobile inventory exempt Sec. 43. (a) As used in this section, "inventory" has the meaning set ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-1

Application Sec. 1. (a) This chapter applies only to a county having a population of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-2

"Designating body" defined Sec. 2. As used in this chapter, "designating body" means the commission established under section 6 of this chapter. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-3

"Designation application" defined Sec. 3. As used in this chapter, "designation application" means an application that is filed with a designating body to assist the body ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-4

"High impact business" defined Sec. 4. As used in this chapter, "high impact business" means a manufacturing business that has business locations: (1) within the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-5

"Inventory" defined Sec. 5. As used in this chapter "inventory" has the meaning set forth in IC 6-1.1-3-11. As added by P.L.146-2002, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-6

High impact business commission established; membership; jurisdiction Sec. 6. (a) There is established a high impact business commission in the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-7

Findings by high impact business commission; fees; authorization to designate one high impact business Sec. 7. (a) A designating body may find that a business within ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-8

Designation of high impact business; maps; resolution; notice; public hearing; final determination Sec. 8. (a) If a designating body finds that a business in its jurisdiction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-9

Statement of benefits; form; findings Sec. 9. (a) An applicant must provide a completed statement of benefits form to the designating body before the hearing required ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-10

Annual property tax credit; amount; duration of credit Sec. 10. (a) A high impact business is entitled to a credit against the business's property tax liability ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-11

Property tax credit application; required information; effect of a change in ownership of high impact business Sec. 11. (a) A high impact business that desires to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-12

Compliance with statement of benefits; hearing; consequences of noncompliance; appeal Sec. 12. (a) At any time within twenty (20) years after the date that a business ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-13

Penalty for noncompliance; amount; distribution of penalty among taxing units Sec. 13. (a) If the fiscal body adopts a resolution under section 12 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-10.1-14

Effect of a high impact business ceasing operations before January 1, 2024; resolution; findings; penalty; appeal; penalty distribution among taxing units Sec. 14. (a) A high ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-1

Waiver of exemption Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-2

Applicability of chapter Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-3

Application for exemption; required information; notice to applicant if required information not provided Sec. 3. (a) Subject to subsections (e) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-3.5

Not-for-profit corporation property; eligibility; application; review Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-3.8

Notice to county assessor of lease of certain property; county assessor notice to department of local government finance; department rules ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-4

Application for exemption; when not required Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-5

County auditor notice to county assessor of previously exempt property; notice to property owner of requirement to file exemption application ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-6

Submission of tax exemption applications for examination Sec. 6. Before the convening of the county property tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-7

Notice of action by the county property tax assessment board of appeals; action by county assessor and county auditor; appeal Sec. 7. (a) The county property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-8

Review of approved application by department of local government finance; department action, report, and rules Sec. 8. (a) On or before August 1 of each year, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-9

Assessment method; exemption for public properties Sec. 9. (a) Except as provided in subsection (b) of this section, all property otherwise subject to assessment under this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-11-10

No application fee permitted Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-0.5

Basis for taxation after deduction Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-0.7

Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons Sec. 0.7. Any individual who is sixty-five (65) years of age, blind, or disabled ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-1

Mortgage or contract deductions; eligibility; amount deducted Sec. 1. (a) Each year a person who is a resident of this state may receive a deduction from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-2

Mortgage deductions; statement; verification Sec. 2. (a) Except as provided in section 17.8 of this chapter, a person who desires to claim the deduction provided by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-3

Mortgage or contract deductions; members of armed forces Sec. 3. An individual who is a resident of this state on the assessment date of any year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-4

Mortgage or contract deductions; members of armed forces; filing claims; procedure Sec. 4. (a) An individual who satisfies the requirements of section 3 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-5

Mortgage or contract deductions; members of armed forces; amount of deduction without claim Sec. 5. A county auditor shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-6

Mortgage or contract deductions; transmission of application to second county Sec. 6. (a) The auditor of a county (referred to in this section as the "first ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-7

Mortgage or contract deductions; granting Sec. 7. Each year, the county auditor shall ascertain if more than one (1) application has been filed by the same ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-8

Repealed ( Repealed by P.L.98-2000, SEC.30.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-9

Real property or mobile or manufactured home; persons over 65; surviving spouse Sec. 9. (a) An individual may obtain a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-9.1

Repealed ( Repealed by Acts 1980, P.L.39, SEC.11.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-10

Repealed ( Repealed by Acts 1980, P.L.40, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-10.1

Persons over 65 or surviving spouse; filing claim Sec. 10.1. (a) Except as provided in section 17.8 of this chapter, an individual who desires to claim ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-11

Blind or disabled persons; prerequisites for deduction Sec. 11. (a) Except as provided in section 40.5 of this chapter, an individual may have the sum of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-12

Blind persons; filing claim; proof of blindness; contents of application Sec. 12. (a) Except as provided in section 17.8 of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-13

Partially disabled veteran; prerequisite for deduction Sec. 13. (a) Except as provided in section 40.5 of this chapter, an individual may have twenty-four thousand nine hundred ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-14

Disabled veteran; prerequisites for deduction Sec. 14. (a) Except as provided in subsection (c) and except as provided in section 40.5 of this chapter, an individual ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-15

Disabled veteran; filing claim Sec. 15. (a) Except as provided in section 17.8 of this chapter, an individual who desires to claim the deduction provided by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-16

Surviving spouse of veteran; prerequisites for deduction Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-17

Surviving spouse of veteran; filing claim Sec. 17. Except as provided in section 17.8 of this chapter, a surviving spouse who desires to claim the deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-17.4

World War I veterans; prerequisites for deduction Sec. 17.4. (a) Except as provided in section 40.5 of this chapter, a World War I veteran who is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-17.5

Veteran's mortgage deduction; filing claim Sec. 17.5. (a) Except as provided in section 17.8 of this chapter, a veteran who desires to claim the deduction provided ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-17.8

Deductions; subsequent applications; notice of ineligibility Sec. 17.8. (a) An individual who receives a deduction provided under section 1, 9, 11, 13, 14, 16, or 17.4 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-18

Rehabilitated residential property; prerequisites for deduction Sec. 18. (a) If the assessed value of residential real property described in subsection (d) is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-19

Rehabilitated residential property; duration of deduction Sec. 19. The deduction from assessed value provided by section 18 of this chapter is first available in the year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-20

Rehabilitated residential property; application for deduction Sec. 20. (a) A property owner who desires to obtain the deduction provided by section 18 of this chapter must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-21

Rehabilitated real property; reassessment; notice of deductions required Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-22

Rehabilitated property; amount of deduction; limitations Sec. 22. (a) If the assessed value of property is increased because it has been rehabilitated and the owner has ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-23

Rehabilitated property; duration of deduction Sec. 23. The deduction from assessed value provided by section 22 of this chapter is first available after the first assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-24

Rehabilitated property; certified deduction application Sec. 24. (a) A property owner who desires to obtain the deduction provided by section 22 of this chapter must file ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-25

Rehabilitated property; electing either IC 6-1.1-12-18 or IC 6-1.1-12-22 deduction Sec. 25. For repairs or improvements made to a particular building or structure, a person may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-25.5

Rehabilitated property; deductions; denial; appeal Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-26

Solar energy heating or cooling system Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-27

Repealed ( Repealed by Acts 1980, P.L.40, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-27.1

Solar energy heating or cooling system; filing claim Sec. 27.1. Except as provided in section 36 of this chapter, a person who desires to claim the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-28

Repealed ( Repealed by Acts 1979, P.L.52, SEC.5.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-28.5

Resource recovery system; prerequisites for deduction; definitions Sec. 28.5. (a) For purposes of this section: "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-28.6

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-29

Wind power device; definition Sec. 29. (a) For purposes of this section, "wind power device" means a device, such as a windmill or a wind turbine, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-30

Wind power device; filing of claim Sec. 30. Except as provided in section 36 of this chapter, a person who desires to claim the deduction provided ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-31

Coal conversion system; definition; computation Sec. 31. (a) For purposes of this section, "coal conversion system" means tangible property directly used to convert coal into a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-32

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-33

Hydroelectric power device Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-34

Geothermal energy heating or cooling device Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-34.5

Deduction; coal combustion products used Sec. 34.5. (a) As used in this section, "coal combustion product" has the meaning set forth in IC 6-1.1-44-1. (b) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-35

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-35.5

Certified statements; determinations of deductions; appeals Sec. 35.5. (a) Except as provided in section 36 of this chapter, a person who desires to claim the deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-36

Deductions; eligibility for following year Sec. 36. (a) A person who receives a deduction provided under section 26, 29, 33, 34, 34.5, or 38 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-37

Standard deduction for homesteads Sec. 37. (a) Each year a person who is entitled to receive the homestead credit provided under IC 6-1.1-20.9 for property taxes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-38

Improvements made to comply with rules for storage of fertilizer or pesticides; prerequisites for deduction; filing certified statement and certification Sec. 38. (a) A person is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-39

Person not qualified for exemption purchasing exempt property under contract for sale; entitlement to deduction Sec. 39. (a) A person who is: (1) purchasing property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-40

Deductions for real property located in enterprise zones Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-40.5

Limits on deductions for mobile or manufactured homes Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-41

Optional countywide property tax exemption for inventory; adoption of ordinance; expiration Sec. 41. (a) This section does not apply to assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-42

Statewide property tax exemption for inventory Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12-43

Information provided by closing agents to customers in residential financing transactions; penalty; compliance Sec. 43. (a) For purposes of this section: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-1

Definitions Sec. 1. For purposes of this chapter: (1) "Economic revitalization area" means an area which is within the corporate limits of a city, town, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-2

Findings by designating body; economic revitalization area; residentially distressed area; conditions; property tax deductions; fees Sec. 2. (a) A designating body may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-2.3

Repealed ( Repealed by P.L.216-2005, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-2.5

Economic revitalization area; maps; boundaries; resolution; notice; determination; appeal Sec. 2.5. (a) If a designating body finds that an area in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-3

Statement of benefits; form; findings; period of deduction; resolution; excluded facilities Sec. 3. (a) An applicant must provide a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-4

Annual deduction; amount; percentage; period of deduction; effect of reassessment Sec. 4. (a) Except as provided in section 2(i)(4) of this chapter, the amount of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-4.1

Application of sections; residentially distressed areas; deduction allowed Sec. 4.1. (a) Section 4 of this chapter applies ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-4.5

Statement of benefits; findings by designating body; deduction periods, amounts, and limitations Sec. 4.5. (a) For purposes of this section, "personal property" means personal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-4.6

Relocation of new manufacturing equipment Sec. 4.6. (a) A designating body may adopt a resolution to authorize a property owner to relocate new manufacturing equipment for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-4.7

Deduction for new manufacturing equipment; exemptions Sec. 4.7. (a) Section 4.5(f) of this chapter does not apply to new manufacturing equipment located in a township having ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5

Real property application; filing requirements; change in property ownership; township assessor review; county auditor; determination; appeal Sec. 5. (a) A property owner who ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.1

Application; compliance with statement of benefits Sec. 5.1. (a) This subsection applies to: (1) all deductions under section 3 of this chapter for property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.4-a

Version a Personal property application; filing requirements; change in property ownership; township assessor review; county auditor determination; appeal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.4-b

Version b Personal property schedule; filing requirements; township assessor or county assessor review; change in property ownership; appeal Note: This version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.5

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.6-a

Version a Compliance with statement of benefits; confidentiality of information Note: This version of section amended by P.L.216-2005, SEC.3. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.6-b

Version b Compliance with statement of benefits; confidentiality of information Note: This version of section amended by P.L.193-2005, SEC.4, effective 1-1-2006. See also ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.7

Repealed ( Repealed by P.L.56-1988, SEC.16 and P.L.1-2002, SEC.171.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.8

Waiver of statement of benefits Sec. 5.8. In lieu of providing the statement of benefits required by section 3 or 4.5 of this chapter and the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.9-a

Version a Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-5.9-b

Version b Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal Note: This version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-6

Multiple deductions barred Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if he ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-7

Economic development target area; designation Sec. 7. (a) After favorable recommendation by an economic development commission, the fiscal body of a city or town may by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-8-a

Version a Publishing and filing of deduction information Note: This version of section effective until 1-1-2006. See also following version of this section, effective ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-8-b

Version b Publishing and filing deduction information Note: This version of section effective 1-1-2006. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-9

Statement of benefits; approval deadline Sec. 9. Notwithstanding any other provision of this chapter, a designating body may not approve a statement of benefits for a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-10

Retroactive approval of statement of benefits; applicability Sec. 10. (a) This section applies to a town having a population of more than two thousand five hundred ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-11

Fiscal analysis; report Sec. 11. On a quadrennial basis, the general assembly shall provide for an evaluation of the provisions of this chapter, giving first priority ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-11.3

Waiver of noncompliance Sec. 11.3. (a) This section applies only to the following requirements: (1) Failure to provide the completed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-12

Repayment of deduction falsely obtained; applicability; appeal; calculation; distribution of repayment Sec. 12. (a) A property owner that has received a deduction under section 3 or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-13

Department of local government finance rules Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-14-a

Version a Local government authority to impose fee with consent of property owner; fee amount; distribution Note: This version of section effective until 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.1-14-b

Version b Local government authority to impose fee with consent of property owner; fee amount; distribution Note: This version of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-1

Application of chapter Sec. 1. This chapter applies only to the following: (1) Aircraft that: (A) have a seating capacity of not more than ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-2

"Abatement property" Sec. 2. As used in this chapter "abatement property" refers to aircraft described in section 1 of this chapter. As added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-3

"Aircraft" Sec. 3. As used in this chapter, "aircraft" has the meaning set forth in 49 U.S.C. 40102. As added by P.L.224-2003, SEC.180. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-4

"Air transportation" Sec. 4. As used in this chapter, "air transportation" means transportation of passengers or property by aircraft as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-5

"Business entity" Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-6

"Indiana corporate headquarters" Sec. 6. As used in this chapter, "Indiana corporate headquarters" means a physical presence in Indiana of a domestic business entity that results ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-7

"Subsidiary" Sec. 7. As used in this chapter, "subsidiary" means a business entity in which another business entity with an Indiana corporate headquarters has at least ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-8

"Taxpayer" Sec. 8. As used in this chapter, "taxpayer" means a business entity that: (1) has an Indiana corporate headquarters; or (2) is a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-9

Deduction Sec. 9. A taxpayer is entitled to a deduction from the assessed value of abatement property in each year in which the abatement property is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-10

Deduction amount Sec. 10. The amount of the deduction is equal to one hundred percent (100%) of the assessed value of the abatement property. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-11

Deduction includes property taxes Sec. 11. The deduction includes ad valorem property taxes calculated using aircraft ground times. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.2-12

Qualification for deduction Sec. 12. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-1

Application Sec. 1. This chapter applies only to the following: (1) Aircraft that: (A) have a seating capacity of not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-2

"Abatement property" Sec. 2. As used in this chapter "abatement property" refers to aircraft described in section 1 of this chapter. As added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-3

"Aircraft" Sec. 3. As used in this chapter, "aircraft" has the meaning set forth in 49 U.S.C. 40102. As added by P.L.224-2003, SEC.279. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-4

"Air transportation" Sec. 4. As used in this chapter, "air transportation" means transportation of passengers or property by aircraft as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-5

"Business entity" Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-6

"Intrastate airline service" Sec. 6. As used in this chapter, "intrastate airline service" means service provided in Indiana by an aircraft that is used during a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-7

"Qualifying commercial service airport" Sec. 7. As used in this chapter, "qualifying commercial service airport" means a commercial service airport (as defined in 14 CFR 158.3, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-8

"Qualifying medium hub airport" Sec. 8. As used in this chapter, "qualifying medium hub airport" means a medium hub airport (as defined in 14 CFR 398.2, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-9

"Qualifying underserved airport" Sec. 9. As used in this chapter, "qualifying underserved airport" means a qualifying commercial service airport that serves ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-10

"Service period" Sec. 10. As used in this chapter, "service period" means a period beginning March 1 in a year immediately preceding an assessment date ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-11

"Taxpayer" Sec. 11. As used in this chapter, "taxpayer" means a business entity that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-12

Deduction; service to underserved airports Sec. 12. A taxpayer is entitled to a deduction from the assessed value of abatement property that is used to provide ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-13

Deduction; service not involving underserved airports; limitations Sec. 13. A taxpayer is entitled to a deduction from the assessed value of abatement property used to provide ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-14

Amount of deduction; ground time Sec. 14. The deduction applies to ad valorem property taxes calculated using aircraft ground times. The amount of a deduction available ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-15

Limitations; weekly service requirements; service to underserved airports Sec. 15. (a) Any part of an ad valorem property tax assessment attributable to ground times during a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-16

Weekly service requirements; waiver Sec. 16. Based on: (1) extraordinary circumstances that prevent a taxpayer from using abatement property to meet ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.3-17

Claiming deduction Sec. 17. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government finance, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-1

"Official" Effective 1-1-2006. Sec. 1. For purposes of this chapter, "official" means: (1) a county auditor; (2) a county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-2

Applicability of deduction entitlement; calculation of deduction amount; filing requirements; adjustments Effective 1-1-2006. Sec. 2. (a) For purposes of this section, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-3

Applicability of personal property deduction entitlement; calculation of deduction amount; filing requirements Effective 1-1-2006. Sec. 3. (a) For purposes of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-4

Ineligibility of real and personal property located in allocation area Effective 1-1-2006. Sec. 4. A property owner may not receive a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-5

Additional deductions for property prohibited Effective 1-1-2006. Sec. 5. A property owner that qualifies for a deduction for a year under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-6

Official review of job creation and job retention criteria; notice of hearing Effective 1-1-2006. Sec. 6. An official may: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-7

Notice of hearing requirements Effective 1-1-2006. Sec. 7. The written notice under section 6(3) of this chapter must include the following: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-8

Hearing requirements; termination of deduction Effective 1-1-2006. Sec. 8. On the date specified in the notice described in section 6(3) of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-9

Notice of termination Effective 1-1-2006. Sec. 9. If an official terminates a deduction under section 8 of this chapter: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-10

Appeal of termination Effective 1-1-2006. Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-11

Taxes not due while appeal pending Effective 1-1-2006. Sec. 11. If an appeal under section 10 of this chapter is pending, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-12

Change of ownership Effective 1-1-2006. Sec. 12. If ownership of the real property or new personal property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-12.4-13

Department of local government finance rulemaking Effective 1-1-2006. Sec. 13. The department of local government finance shall adopt rules under IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-1

Powers of board; notice of review Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-2

County assessment lists; recommendations for alterations Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-3

Additions of undervalued or omitted property to list Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-4

Correction of errors in assessment list Sec. 4. A county property tax assessment board of appeals shall correct any errors in the names of persons, in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-5

Reduction or increase of assessed value Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-6

Equalization among townships Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the various townships of the county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-7

Uniform equalization of assessment between townships; hearings Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-8

Aggregate township adjustments; limitations on adjustments; setting aside Sec. 8. A county assessor may not reduce ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-9

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-10

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-11

Repealed ( Repealed by P.L.69-1983, SEC.12.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-13-12

Limitation on altering assessed valuation of personal property Sec. 12. If a taxpayer's personal property return for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-1

Repealed ( Repealed by P.L.37-1992, SEC.10.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-2

Business personal property return; transmission to department of local government finance Sec. 2. Each county assessor shall transmit to the department of local government finance each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-3

Business personal property return; review Sec. 3. Each year the department of local government finance shall review the business personal property tax returns of taxpayers who ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-4

Review county assessment; hearing Sec. 4. The department of local government finance shall review the assessments of all tangible property made by the various counties of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-5

Equalizing assessed value; order Sec. 5. (a) After holding the hearings referred to in section 4 of this chapter, the department of local government finance shall, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-6

Equalization orders; copies Sec. 6. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall mail ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-7

Petitions for review of equalization order Sec. 7. The county assessor, a township assessor, or ten (10) or more taxpayers who are affected by an equalization ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-8

Review equalization order by department of local government finance; hearing; determination; appeal Sec. 8. (a) If a petition for review of an equalization order is filed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-9

Notice of hearing to taxpayers Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-10

Review or reassessment by department of local government finance at any time Sec. 10. The department of local government finance may at any time review the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-14-11

Notice of hearing to taxpayers; notice of fund determination; appeal Sec. 11. The department of local government finance shall give notice by mail to a taxpayer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-1

Review by county board; informal preliminary conference; hearing; notice to county auditor Sec. 1. (a) A taxpayer may obtain a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-2

Repealed ( Repealed by Acts 1978, P.L.8, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-2.1

Notice of hearing; review of assessment determination by county board; auditor duties Sec. 2.1. (a) The county property tax assessment board of appeals may assess the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-3

Review by Indiana board; petition form Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of a county property tax assessment board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-4

Review by Indiana board; procedure for petitions for review; county assessor as party; auditor duties; stipulated result Sec. 4. (a) After receiving a petition for review ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-5

Rehearing; judicial review; procedure Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-6

Record for judicial review Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-7

Repealed ( Repealed by P.L.291-1985, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-8

Judicial review; remand to county board or department of local government finance Sec. 8. (a) If a final determination by the Indiana board regarding the assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-9

Appeal of corrected assessment by property owner or county executive Sec. 9. (a) If the assessment of tangible property is corrected by the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-10

Pending review; effect on tax payment Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-11

Refunds or tax credit Sec. 11. (a) If a review or appeal authorized under this chapter results in a reduction of the amount of an assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-12

Correction of errors in tax duplicate; reasons; appeal; exceptions Sec. 12. (a) Subject to the limitations contained in subsections (c) and (d), a county auditor shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-13

Tax bill as notice Sec. 13. If notice of the action of a board or official is not otherwise given in accordance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-14

Review; use of rules and consideration of circumstances at time of assessment Sec. 14. In any assessment review the assessing official, the county assessor, and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-15

Class action suit against department of local government finance Sec. 15. A class action suit against the Indiana board may not be maintained in any court, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-15-16

Evidence to be considered by county board Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-16-1

Notice; time requirements; appeal of preliminary determination Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official, county assessor, or county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-16-2

Failure to meet notice and time requirements; petition for review Sec. 2. (a) If a county property tax assessment board of appeals fails to change an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-16-3

Special session of board of appeals; expenses Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-16-4

Application of chapter; conflicting provisions Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-0.5

Exclusion of assessed value of tangible property Sec. 0.5. (a) For purposes of this section, "assessed value" has the meaning set forth in IC 6-1.1-1-3(a). ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-1

County auditor certified statement Sec. 1. (a) On or before August 1 of each year, the county auditor shall send a certified statement, under the seal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-2-a

Version a Budget estimates Note: This version of section amended by P.L.73-2005, SEC.1. See also following version of this section amended by P.L.199-2005, SEC.12. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-2-b

Version b Budget estimates Note: This version of section amended by P.L.199-2005, SEC.12. See also preceding version of this section amended by P.L.73-2005, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-3

Notice to taxpayers of estimated budget; public hearing for solid waste management district; budget and tax rate for township assistance; budget for child services and child psychiatric residential ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-4

Repealed ( Repealed by Acts 1981, P.L.45, SEC.105.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-5

Fixing budget, tax rate, and tax levy; meetings; effect of inaction Sec. 5. (a) The officers of political subdivisions shall meet each year to fix the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-5.1

Repealed ( Repealed by P.L.96-2000, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-5.6

School corporations; certain cities Sec. 5.6. (a) This section applies only to a school corporation that is located in a city having a population of more ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-6

Review by county board; revision Sec. 6. (a) The county board of tax adjustment shall review the budget, tax rate, and tax levy of each political ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-7

Multiple county political subdivision; filing budget, tax levy, and tax rate; jurisdiction Sec. 7. If the boundaries of a political subdivision cross one (1) or more ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-8

Maximum aggregate tax rate; inadequacy; recommendations Sec. 8. (a) If the county board of tax adjustment determines that the maximum aggregate tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-9

County board of tax adjustment; duty deadline; failure to act Sec. 9. (a) The county board of tax adjustment shall complete the duties assigned to it ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-10

Maximum aggregate tax rate; exceeding; procedure Sec. 10. When the aggregate tax rate within a political subdivision, as approved ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-11

Final budget, tax rate, and tax levy; appeal and review Sec. 11. A budget, tax rate, or tax levy of a political subdivision, as approved or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-12

Notice to taxpayers of final tax rates Sec. 12. As soon as the budgets, tax rates, and tax levies are approved or modified by the county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-13

Appeal by taxpayers Sec. 13. (a) Ten (10) or more taxpayers or one (1) taxpayer that owns property that represents at least ten percent (10%) of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-14

Appeal by county auditor if tax rate is below rate needed Sec. 14. The county auditor shall initiate an appeal to the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-15

Appeal by political subdivisions to raise tax rate or tax levy Sec. 15. A political subdivision may appeal to the department of local government finance for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-16

Department of local government finance action on political subdivision budget, tax rate, and tax levy; hearing; limitations; appeal Sec. 16. (a) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-16.5

Cumulative building or sinking fund proposal; action by department of local government finance Sec. 16.5. This section applies in each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-16.7

Proposals to establish cumulative funds or sinking funds; submission to department of local government finance Sec. 16.7. (a) A political subdivision that in any year adopts ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-17

Increase in tax rate and levy by department of local government finance Sec. 17. Subject to the limitations contained in IC 6-1.1-19 and IC 6-1.1-18.5, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-18

Repealed ( Repealed by P.L.273-1999, SEC.66.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-19

Conflicting provisions Sec. 19. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-19 or IC 6-1.1-18.5, the provisions ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-20-a

Version a Appointed governing boards; proposed property tax levy; approval Note: This version of section amended by P.L.199-2005, SEC.13. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-20-b

Version b Proposed property tax levy; approval Note: This version of section amended by P.L.227-2005, SEC.5. See also preceding version of this section amended ...

Indiana Code - Taxation - Title 6, Section 6-1.1-17-21

Powers and duties of city controller in consolidated city Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-1

Budget, tax rate, and tax levy; exceeding amount published Sec. 1. When fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-2

Maximum state tax rate Sec. 2. The state may not impose a tax rate on tangible property in excess of thirty-three hundredths of one cent ($0.0033) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-3

Maximum political subdivision tax rate Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-4

Appropriations not to exceed budget Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-5

Proposed additional appropriations; public hearing Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-6

Transfer of money from one budget classification to another Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-6.5

Volunteer firefighting purposes; expenditures Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-7

Insurance funds; appropriations Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-7.5

Appropriation of state and federal grant funds Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-8

Expenditure of state funds by political subdivisions; conditions Sec. 8. (a) Except as provided in subsections (b) and (c) of this section, a political subdivision may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-9

Reappropriations from erroneous or excessive disbursements; refunds without appropriation Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-10

Excessive appropriations; liability of officers; action for recovery Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-11

Conflicting provisions Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-19 or IC 6-1.1-18.5, the provisions ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18-12

Adjustment of maximum tax rates after reassessment or annual adjustment Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-1

Definitions Sec. 1. As used in this chapter: "Ad valorem property tax levy for an ensuing calendar year" means the total property taxes imposed by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-2

Assessed value growth quotient; formula Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-3

Maximum ad valorem property tax levy; formula Sec. 3. (a) Except as otherwise provided in this chapter and IC 6-3.5-8-12, a civil taxing unit that is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-4

Location in adopting county; determination Sec. 4. For purposes of determining whether a civil taxing unit is subject to the levy limit imposed by section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-5

"Base year"; calculation of initial certified distribution Sec. 5. (a) As used in this section, "base year" for a civil taxing unit means the most recent ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-6

Taxable property; assessed value Sec. 6. (a) For purposes of STEP TWO of section 2(a) of this chapter and STEP TWO of section 2(b) of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-7

Exemption from levy limits; review of proposed budget, levy, and rate Sec. 7. (a) A civil taxing unit is not subject to the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-8

Exemption from levy limits for bonded indebtedness and leases; department of local government finance approval Sec. 8. (a) The ad valorem property tax levy limits imposed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-9

Exemption from levy limits; major bridge fund Sec. 9. The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-9.5

Application of property tax levy limits to certain port authority expenses Sec. 9.5. (a) This section applies to civil taxing units located in a county having ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-9.7

Ad valorem property tax; computation Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-9.8

Determination of levy limits; exclusions from city, town, or county tax levy; maximum rate calculation Sec. 9.8. (a) For purposes of determining the property tax levy ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-9.9

Adjustments of property tax rates for local funds in counties in which certain deductions and exemptions apply Sec. 9.9. (a) The department of local government finance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10

Exemption from levy limits; community mental health or retardation centers Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.1

Exemption from levy limits; supplemental juror fees Sec. 10.1. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.2

Taxes levied for township firefighting fund; treatment in computation of levy limit Sec. 10.2. For purposes of determining the property tax levy limit imposed on a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.3

Levy limit on taxes by library board for capital projects fund; exemption Sec. 10.3. (a) The ad valorem property tax levy limits imposed by section 3 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.4

Levy limit on taxes imposed by township; exemption Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-10.5

Exemption from levy limits; taxes of civil taxing unit for fire protection services Sec. 10.5. (a) The ad valorem property tax levy limits imposed by section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-11

Local government tax control board; establishment; members; per diem and expenses Sec. 11. (a) A local government tax control board is established. The board consists of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-12

Appeal to department of local government finance; procedure; expenses Sec. 12. (a) Any civil taxing unit that determines that it cannot carry out its governmental functions ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-13

Appeals; types of relief; increases of levy Sec. 13. With respect to an appeal filed under section 12 of this chapter, the local government tax control ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-13.3

Repealed ( Repealed by P.L.83-1987, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-13.5

Appeal; increase in town tax levy in lieu of other relief Sec. 13.5. With respect to an appeal filed under section 12 of this chapter, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-13.6

Appeal to pay for voting system Sec. 13.6. For an appeal filed under section 12 of this chapter, the local government tax control board may recommend ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-14

Correction of advertising, mathematical, or data error Sec. 14. (a) The local government tax control board may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-15

Order of department of local government finance; appeal Sec. 15. (a) The department of local government finance, upon receiving a recommendation made under section 13 or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-16

Excess tax levy in event of revenue shortfall Sec. 16. (a) A civil taxing unit may request permission from the local government tax control board to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-17

Levy excess; validity; disposition of fund; limitations Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-18

Citation to prior law; continued effect of rules Sec. 18. (a) If a provision of the prior property tax control law for civil taxing units (IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-19

Levy limit on taxes for township firefighting fund Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-19.1

Tax levy limits imposed by IC 6-1.1-18.5-3; bank personal property Sec. 19.1. (a) The ad valorem property tax levy limits imposed by section 3 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.5-20

Exemption from levy limits; local airport authorities Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-18.6

Repealed ( Repealed by P.L.234-2005, SEC.192.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1

Definitions Sec. 1. As used in this chapter, the following terms have the following meanings, unless the context clearly requires otherwise: (a) "School year" means ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1.5-a

Version a General fund ad valorem property tax levy; assessment ratio and adjustment factor Note: This version of section effective until 1-1-2006. See also ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1.5-b

Version b General fund ad valorem property tax levy Note: This version of section effective 1-1-2006. See also preceding ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1.6

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1.7

Levy excess; validity; disposition of fund Sec. 1.7. (a) As used in this section, "levy excess" means that portion of the ad valorem property tax levy ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-1.8

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-2

Excessive levy; reduction; appeals Sec. 2. (a) A county board of tax adjustment may not approve or recommend the approval of an excessive tax levy. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-3

Appeal to department of local government finance; revision Sec. 3. When an appeal is taken to the department of local government finance under IC 6-1.1-17 or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4

Repealed ( Repealed by P.L.1-1991, SEC.41.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.1

School property tax control board; membership; appeal petitions; hearings; production of records; summons Sec. 4.1. (a) To assist the department of local government finance in deciding ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.2

Approval of school building construction projects Sec. 4.2. The department of local government finance in determining whether to approve ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.3

Repealed ( Repealed by P.L.2-1996, SEC.297.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.4

Recommendation by tax control board Sec. 4.4. (a) With respect to every appeal petition that is delivered to the tax control board by the department of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.5

Appeal petitions; emergency financial relief; referendum Sec. 4.5. (a) With respect to every appeal petition that is delivered to the tax control board by the department ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.6

Projects financed by bonds maturing more than 25 years from bond issuance not approved Sec. 4.6. The department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.7

Relief in event of revenue shortfall Sec. 4.7. (a) With respect to every appeal petition that: (1) is delivered to the tax control board by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-4.9

Emergency financial relief acceptance conditions; prohibited actions Sec. 4.9. (a) This section does not apply to a school corporation that receives ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-5

Repealed ( Repealed by P.L.85-1987, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-5.1

Analysis of financial impact of transfer tuition; excess levy for deficit; increased general fund levy Sec. 5.1. (a) A school corporation may conduct an analysis of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-5.3

Mathematical errors in data affecting levy; correction Sec. 5.3. (a) The tax control board may recommend to the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-5.4

Maximum operating costs levy; approval by department of local government finance Sec. 5.4. (a) A school corporation may appeal to the department of local government finance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-6

School corporations not imposing levy for preceding year; prerequisites to tax levy Sec. 6. (a) A school corporation that did not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-7

Department of local government finance action on control board recommendations; effect of untimely action by department; appeal Sec. 7. (a) Any recommendation that is to be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-8

Department of local government finance approval of school financing matters; department action; appeals Sec. 8. (a) A school corporation must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-9

Repealed ( Repealed by P.L.65-1985, SEC.19.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-10

School corporations; applicability; minority student; racial balance fund; ad valorem property tax Sec. 10. (a) This section applies to a school corporation that: (1) is ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-10.5

Approval of excessive levy resulting from intercept action; repayment schedule Sec. 10.5. Notwithstanding the order of the department of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-11

Tax levy limits imposed by IC 6-1.1-19-1.5; bank personal property Sec. 11. (a) The ad valorem property tax levy limits imposed by section 1.5 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-19-12

Distribution of property tax revenues to charter schools Sec. 12. (a) Not later than the date on which the department of local government finance certifies a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1

"Bonds" defined Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes for a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.1

"Controlled project" defined Sec. 1.1. As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.2

"Debt service" defined Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.3

"Lease" defined Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any controlled project with lease rentals payable from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.4

"Lease rentals" defined Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.5

"Obligations" defined Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.6

"Property taxes" defined Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-1.7

"Project" defined Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-2

Lease obligations and issuance of instruments authorized Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-3

Repealed ( Repealed by P.L.25-1995, SEC.94.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-3.1

Imposition of taxes to pay debt service or lease rentals; procedures; notice; petition Sec. 3.1. A political subdivision may not impose property taxes to pay debt ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-3.2

Petition and remonstrance process; notice; procedure Sec. 3.2. If a sufficient petition requesting the application of a petition and remonstrance process has been filed as set ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-3.3

Applicability of other statutes to imposition of property taxes Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-4

Repealed ( Repealed by P.L.25-1995, SEC.94.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-5

Issuance of bond in excess of $5,000; procedure; objections by taxpayers Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-6

Department of local government finance hearing on taxpayers' objections; department action; appeal Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-7

Interest rate in excess of 8%; approval by department of local government finance Sec. 7. When the proper officers of a political subdivision ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-8

Repealed ( Repealed by Acts 1980, P.L.8, SEC.26.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-8.5

Repealed ( Repealed by Acts 1980, P.L.8, SEC.26.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-9

Public improvement bonds, ordinance, or resolution; construction bidding Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20-10

Restrictions on promotion of position on petition or remonstrance Sec. 10. (a) If a petition and remonstrance process is commenced under section 3.2 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-1

"Homestead" Sec. 1. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-20.9-1. As added by P.L.246-2005, SEC.61. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-2

"Property tax liability" Sec. 2. As used in this chapter, "property tax liability" means liability for the tax imposed on property under this article determined after ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-3

"Revenue" Sec. 3. As used in this chapter, "revenue" includes revenue received by a political subdivision under any law or from any person. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-4

Requirement for credit; adoption of ordinance or resolution Sec. 4. (a) A political subdivision may adopt an ordinance or resolution each year to provide for the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-5

Calculation of credit Sec. 5. An ordinance or resolution adopted under this chapter must provide for a homestead credit that is either a uniform: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-6

Credit applicable only to homestead Sec. 6. If the credit under this chapter is authorized for property taxes first due and payable in a calendar year, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-7

Exemption from filing requirement Sec. 7. A person is not required to file an application for the credit under this chapter. The county auditor shall: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-8

Adjustment of distributions to reflect credit Sec. 8. If an ordinance or resolution is adopted under this chapter, the county auditor shall, for the calendar year ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.4-9

Limitations on recovering lost revenue Sec. 9. The application of the credit under this chapter results in a reduction of the property tax collections of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.5

Repealed ( Repealed by P.L.291-2001, SEC.123.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-1

"Apartment complex" Sec. 1. As used in this chapter, "apartment complex" means real property consisting of at least five (5) units that are regularly used to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-2

"Homestead" Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-20.9-1. As added by P.L.246-2005, SEC.62. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-3

"Property tax liability" Sec. 3. As used in this chapter, "property tax liability" means liability for the tax imposed on property under this article determined after ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-4

"Qualified residential property" Sec. 4. As used in this chapter, "qualified residential property" refers to any of the following that a county fiscal body specifically makes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-5

"Residential rental property" Sec. 5. As used in this chapter, "residential rental property" means real property consisting of not more than (4) units that are regularly ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-6

Requirement for credit; adoption of ordinance; county fiscal body Sec. 6. (a) A county fiscal body: (1) may adopt an ordinance to authorize the application ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-7

Calculation of credit Sec. 7. If the credit under this chapter is authorized under section 2 of this chapter for property taxes first due and payable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-8

Exemption from filing requirement Sec. 8. A person is not required to file an application for the credit under this chapter. The county auditor shall: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.6-9

Option to borrow money to replace lost revenue Sec. 9. (a) The fiscal body of a county may adopt an ordinance to authorize the county fiscal ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-1

"Board" defined Sec. 1. As used in this chapter, "board" means the board of the Indiana economic development corporation created under IC 5-28-4. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-2

"Executive" defined Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.379-1987(ss), SEC.7. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-3

"Industrial recovery site" defined Sec. 3. As used in this chapter, "industrial recovery site" means an industrial recovery site designated under IC 6-3.1-11. As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-4

"Industrial recovery site inventory value" defined Sec. 4. As used in this chapter, "industrial recovery site inventory value" means the greater of: (1) zero (0); ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-5

"Legislative body" defined Sec. 5. As used in this chapter, "legislative body" has the meaning set forth in IC 36-1-2-9. As added by P.L.379-1987(ss), ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-6

"Municipality" defined Sec. 6. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.379-1987(ss), SEC.7. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-7

"Predesignation assessment date" defined Sec. 7. As used in this chapter, "predesignation assessment date" means the assessment date immediately preceding the date that the board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-8

"Property tax liability" defined Sec. 8. As used in this chapter, "property tax liability" means any liability for the tax imposed on property under this article ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-9

Property tax credit Sec. 9. Subject to section 12 of this chapter, a person is entitled to a credit against the person's property tax liability first ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-10

Application to claim credit; filing Sec. 10. A person desiring to claim the credit provided by section 9 of this chapter must file a certified application, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-11

Administration of credit Sec. 11. The provisions of IC 6-1.1-20.8-2 and IC 6-1.1-20.8-3 with respect to the enterprise zone inventory credit concerning: (1) the time, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-12

Required procedure to claim credit Sec. 12. (a) The credit provided by this chapter is not available to a person unless approved under the procedure specified ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.7-13

Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; exception; limitations Sec. 13. (a) Except as provided in subsection (b), a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.8-1

Credit authorized Sec. 1. (a) A person is entitled to a credit against the person's property tax liability under IC 6-1.1-2 for a particular year in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.8-2

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.8-2.5

Certified application; filing deadline; required information Sec. 2.5. (a) A person that desires to claim the credit provided by section 1 of this chapter shall file ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.8-3

Eligibility determination; notice; appeals Sec. 3. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.8-4

Waiver of filing of timely or complete application; hearing Sec. 4. An urban enterprise association created under IC 5-28-15-13 may by resolution waive failure to file ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-1

Definitions Sec. 1. As used in this chapter: (1) "Dwelling" means any of the following: (A) Residential real property improvements ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-2-a

Version a Homestead credit; amount; eligibility Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-2-b

Version b Homestead credit; amount; eligibility Note: This version of section effective 1-1-2006. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-3

Certified statement to claim credit; filing; notice of change of use; reapplication Sec. 3. (a) An individual who desires to claim the credit provided by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-4

Transmittal of credit statement to other county if individual owns or is buying in other county; return with notation to original county Sec. 4. (a) The ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-5

Alphabetical file of credit statements Sec. 5. (a) Each year, the county auditor shall place the original copies of all credit statements filed under section 3 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-20.9-6

Certification of amount of assessed valuation qualifying for and amount of homestead credits Sec. 6. Before April 1 of each year prior to the year in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-1

Creation Sec. 1. There is hereby established a special fund to be known as the "property tax replacement fund". All taxes or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-2-a

Version a Definitions Note: This version of section amended by P.L.1-2005, SEC.92. See also following version of this section amended by P.L.246-2005, SEC.64, effective ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-2-b

Version b Definitions Note: This version of section amended by P.L.246-2005, SEC.64, effective 1-1-2006. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-2.5

Minimum guaranteed credit; adjustment of credits and distributions Effective 1-1-2006. Sec. 2.5. (a) Annually, before the department determines the eligible property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-3

Estimate; eligible property tax replacement amount and homestead credits; additional distribution for economic development district Sec. 3. (a) The department, with the assistance of the auditor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-4

Distributions from fund; exceptions; later payment of withheld distributions Sec. 4. (a) Each year the department shall allocate from the property tax replacement fund an amount ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-5

Eligibility of taxpayers for property tax replacement credit; mobile homes Sec. 5. (a) Each year the taxpayers of each county shall receive a credit for property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-5.5

Economic development districts; additional distributions and credits Sec. 5.5. (a) An economic development district that is located in one (1) or more taxing districts in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-6

Repealed ( Repealed by P.L.60-1991, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-7

Refunds to taxpayer entitled under this chapter or for homestead credit Sec. 7. (a) Notwithstanding IC 6-1.1-26, any taxpayer who is entitled to a credit under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-8

Changed tax liability; credit or refund adjustments Sec. 8. If the tax liability of any taxpayer for which a credit is determined and allowed under this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-9

Aggregate amount of credits; settlement with department Sec. 9. (a) On or before October 15 of each year, each county auditor shall, make a settlement with ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-10

Property tax replacement fund board; membership; powers and duties Sec. 10. (a) There is established a property tax replacement fund board to consist of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-10.5

Advance of estimated distributions Sec. 10.5. (a) For estimated distributions payable before July 1, 2004, the board may authorize the department to distribute the estimated distributions ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-11

Mobile homes; conditional exemption from chapter Sec. 11. In the event the provisions of IC 1971, 6-1.1-7, regarding the assessment and taxation of mobile homes, are ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21-12

Repealed ( Repealed by P.L.240-1991(ss2) , SEC.101.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-1

Application of chapter Sec. 1. (a) This chapter applies to an allocation area established prior to January 1, 2003. (b) This chapter does not apply ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-2

Applicability of definitions in IC 36 Sec. 2. Except as otherwise provided, the definitions in IC 36 apply throughout this chapter. As added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-3

"Allocation area" defined Sec. 3. As used in this chapter, "allocation area" refers to an area that is established under the authority of any of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-4

"Based assessed value" defined Sec. 4. As used in this chapter, "base assessed value" means the base assessed value as that term is defined or used ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-5

"District" defined Sec. 5. As used in this chapter, "district" refers to: (1) an eligible entity, as defined in IC 8-22-3.5-2.5; (2) a redevelopment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-6

"Governing body" defined Sec. 6. As used in this chapter, "governing body" means the following: (1) For an allocation area created ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-7

"Property taxes" defined Sec. 7. As used in this chapter, "property taxes" means: (1) property taxes, as defined in: (A) IC 36-7-14-39(a); (B) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-8

"Special fund" defined Sec. 8. As used in this chapter, "special fund" means: (1) the special funds referred to in IC 8-22-3.5-9(e); (2) the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-9

"Tax increment replacement amount" defined Sec. 9. As used in this chapter, "tax increment replacement amount" means the tax increment replacement amount determined under section 11 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-10

"Tax increment revenues" defined Sec. 10. As used in this chapter, "tax increment revenues" means the property taxes attributable to the assessed value of property in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-11

Tax increment replacement amount; calculation Sec. 11. (a) Not later than September 1 of a year in which a general reassessment does not become effective, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-12

Levy of tax; district Sec. 12. (a) A tax is imposed each year on all taxable property in the district in which the governing body ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-13

Appeals Sec. 13. (a) A district described in section 12(d) of this chapter may appeal to the department of local government finance for a distribution from ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-14

Department of local government finance action on appeal; deadline for action; effect of approval or denial by department Sec. 14. (a) The department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.2-15

Certification of levy; deposit and distribution of revenues Sec. 15. (a) A tax levied under this chapter shall be certified by the department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-1

"Qualified taxing unit" defined Sec. 1. As used in this chapter, "qualified taxing unit" means each of the following: (1) A city having a population ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-2

"Board" defined Sec. 2. As used in this chapter, "board" refers to the state board of finance. As added by P.L.380-1987(ss), SEC.5. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-3

Loan application; prerequisites to grant of loan Sec. 3. Before January 1, 2002, a qualified taxing unit may apply to the board for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-4

Maximum amount of loan Sec. 4. The maximum amount that the board may loan to a qualified taxing unit under this chapter is set forth in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-5

Terms of loan; interest; repayment; depository Sec. 5. (a) The board shall determine the terms of a loan made under this chapter. However, interest may not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.5-6

Loan proceeds and delinquent tax payments; levy excess Sec. 6. (a) The receipt by the qualified taxing unit of the loan proceeds is not considered to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.6-1

Recommendations for distributions Sec. 1. Before January 1, 2002, a school corporation may apply to the school property tax control board for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.6-2

Approval, modification, or rejection of distributions Sec. 2. If the school property tax control board recommends a distribution from the property tax replacement fund under section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.6-3

Warrants; payments Sec. 3. If the department of local government finance approves a distribution from the property tax replacement fund under section 2 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-1

"Base year" defined Sec. 1. As used in this chapter, "base year" means the calendar year immediately before the calendar year in which an act of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-2

"Board" defined Sec. 2. As used in this chapter, "board" refers to the state board of finance. As added by P.L.58-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-3

"Current year" defined Sec. 3. As used in this chapter, "current year" means the year for which a taxing unit seeks to obtain a loan under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-4

"Fund" defined Sec. 4. As used in this chapter, "fund" does not include the general fund of a school corporation. The term includes the successor fund ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-5

"Taxpayer" defined Sec. 5. As used in this chapter, "taxpayer" means a federal: (1) agency; (2) instrumentality; or (3) government sponsored enterprise; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-6

Application and qualifications for loan Sec. 6. (a) A taxing unit may apply for a loan under this chapter. (b) A taxing unit qualifies for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-7

Financial relief granted within 30 days after filing appeal; calculation of amounts Sec. 7. (a) The department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-8

Loan money distributed within 30 days after grant of loan; agreement between board and taxing unit; provisions Sec. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-9

Maximum amount of loan Sec. 9. (a) The maximum loan that a taxing unit may receive for a calendar year is equal to the result determined ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-10

Lost revenue for fund Sec. 10. The lost revenue for a fund is the amount determined under STEP THREE of the following formula: STEP ONE: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-11

Time of distribution of proceeds Sec. 11. Loan proceeds shall be distributed to a taxing unit either on the same schedule as property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-12

Uses of loan proceeds Sec. 12. The loan proceeds shall be deposited in each fund that experiences lost revenue, as determined under section 10 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-13

Proceeds treated as property taxes Sec. 13. Loan proceeds received under this chapter shall be treated as property taxes receivable by the fund in which the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-14

Proceeds not considered levy excess Sec. 14. Loan proceeds received under this chapter may not be considered to be a levy excess ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-15

Repayment of loan Sec. 15. The proceeds of a loan under this chapter are repayable from the debt service fund of the taxing unit receiving the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-16

Appropriation of money for loans Sec. 16. Beginning January 1, 1998, there is annually appropriated to the board from the counter-cyclical revenue ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-17

Delinquency Sec. 17. If a taxing unit is delinquent in repaying a loan granted under this chapter, the board may certify ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.7-18

Deposit of repaid loans Sec. 18. Amounts repaid to the board under this chapter shall be deposited in the counter-cyclical revenue and economic stabilization fund. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-1

"Board" defined Sec. 1. As used in this chapter, "board" refers to the state board of finance. As added by P.L.157-2002, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-2

"Qualified taxing unit" defined Sec. 2. As used in this chapter, "qualified taxing unit" means a taxing unit located in a county having a population of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-3

Loan application; prerequisites to grant of loan Sec. 3. A qualified taxing unit may apply to the board for one (1) or more loans from the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-4

Loan terms; repayment schedule Sec. 4. (a) The board shall determine the terms of a loan made under this chapter. However, the interest charged on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-5

Maximum loan amount for a particular qualified taxing unit Sec. 5. The maximum amount that the board may loan to a qualified taxing unit ...

Indiana Code - Taxation - Title 6, Section 6-1.1-21.8-6

"Delinquent tax" defined; loan proceeds and delinquent tax payments; calculation of levy excess; expenditure of loan receipts Sec. 6. (a) As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-1

"Personal property" defined Sec. 1. Except as otherwise provided by law, it is sufficient for purposes of assessment and taxation to describe personal property on all ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-2

Description of real property; sufficiency Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-3

Tax duplicates; contents; delivery Sec. 3. (a) The auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-4

Notice of tax rate Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county treasurer shall give notice of the rate of tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-5

Abstract of property, assessments, taxes, deductions, and exemptions Sec. 5. On or before March 15 of each year, the county auditor shall prepare and deliver to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-6

Register of taxes and special assessments Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-6.5

Refusal of third party to pay upon proper presentment Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-7

Daily cash book Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-8

Statement of taxes and assessments issued by county treasurer; time of issuance; payments; additional information in statement; recovery of certain costs by counties Sec. 8. (a) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-8.2

Donations of taxpayers in county with consolidated city; ordinance Sec. 8.2. (a) This section applies to a county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-8.3

Donation procedure notice Sec. 8.3. If an ordinance is adopted under section 8.2 of this chapter, the treasurer of the adopting county shall include with each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-8.5

Deductions; contents of tax statements; notice of ineligibility Sec. 8.5. The county treasurer shall include on every statement mailed under section 8 of this chapter the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-9

Installment payments; exception; delinquent tax penalties; statement processing charge Sec. 9. (a) Except as provided in IC 6-1.1-7-7, section 9.5 of this chapter, and subsection (b), ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-9.5

Alternative schedule of installment payments Sec. 9.5. (a) This section applies only to property taxes first due and payable in a year that begins after December ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-10

Liability for taxes; actions to collect Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-11

Lienholders; payment of delinquent taxes; penalties and costs Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-12

Receipt for payment of tax or special assessment Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any property, and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-12.1

Liability for costs of dishonored payment drafts Sec. 12.1. If: (1) a property owner or a person acting on behalf of a property owner tenders ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-13

State liens; civil suits Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-14

Persons to whom political subdivision owes money; certification of governmental employees; search of delinquent tax levies Sec. 14. (a) On or before June 1 and December ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-15

Certification of delinquent taxpayer; setoff against money due Sec. 15. If the county treasurer finds that a person whose name is certified to him under section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-16

Deduction from state payments to delinquent taxpayers Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22-17

Application of funds toward payment of delinquent taxes Sec. 17. A county treasurer who receives funds that have been deducted under section 15 or section 16 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-1

"Commissioner" defined Sec. 1. As used in this chapter, "commissioner" refers to the commissioner of the department of local government finance. As added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-2

"Provisional statement" defined Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax statement required by section 6 of this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-3

"Property taxes" defined Sec. 3. As used in this chapter, "property taxes" include special assessments. As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-4

"Reconciling statement" defined Sec. 4. As used in this chapter, "reconciling statement" refers to a reconciling property tax statement required by section 11 of this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-5

"Tax liability" defined Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-6

Use of provisional statement authorized; notice Sec. 6. (a) With respect to property taxes payable under this article on assessments determined for the 2003 assessment date ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-7

Waiver of use of provisional statement Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-8-a

Version a Form of provisional statement Note: This version of section added by P.L.1-2004, SEC.37. See also following version of this section added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-8-b

Version b Form of provisional statement Note: This version of section added by P.L.23-2004, SEC.40. See also preceding version of this section added by ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-9

Installment due dates and amounts Sec. 9. Except as provided in section 12 of this chapter, property taxes billed on a provisional statement are due in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-10

Notice of tax rates for reconciling statement Sec. 10. If a provisional statement is used, the county treasurer shall give notice of tax rates required under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-11

Mailing or transmission of reconciling statement Sec. 11. As soon as possible after the receipt of the abstract referred to in section 6 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-12

Form of reconciling statement Sec. 12. (a) Except as provided by subsection (c), each reconciling statement must indicate: (1) the actual property tax liability under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-13

Payments to be made to county treasurer Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-14

Distribution of tax collections to taxing units Sec. 14. Not later than fifty-one (51) days after the due date of a provisional or reconciling statement under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-15

Interest on undistributed tax collections Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-16

Applicability of review and appeal procedures to provisional and reconciling statements Sec. 16. IC 6-1.1-15: (1) does not apply to a provisional statement; and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-17

Applicability of penalties to provisional and reconciling statements Sec. 17. IC 6-1.1-37-10 applies to: (1) a provisional statement; and (2) a reconciling statement; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-18

Treatment of payments to determine delinquencies Sec. 18. For purposes of IC 6-1.1-24-1(a)(1): (1) the May installment on a provisional statement is considered to be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-19

Supplementary effect of other provisions Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-22.5-20

Adoption of emergency rules Sec. 20. For purposes of a provisional statement under this chapter, the department of local government finance may adopt emergency rules under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-1-a

Version a Written demand; service; content Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-1-b

Version b Written demand; service; content Note: This version of section effective 1-1-2006. See also preceding version of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-1.2

Documents to be signed; official documents Sec. 1.2. (a) The following documents must be signed by the county treasurer or a designee of the county treasurer: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-1.5

Contracts; collection fees Sec. 1.5. (a) A county treasurer may enter into a contract, subject to the approval of the county executive, for services that the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-2

Levy and sale of property for delinquent taxes Sec. 2. (a) If a taxpayer does not pay the total amount due within thirty (30) days after ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-3

Levy procedure; taxpayer's bond Sec. 3. (a) When a county treasurer levies upon personal property, he may: (1) take immediate possession of the property and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-4

Notice of sale Sec. 4. After a county treasurer levies upon a delinquent taxpayer's personal property, he shall give ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-5

Auction of property; record; proceeds of sale Sec. 5. (a) If the delinquent taxes, penalties, and collection expenses are not paid before the time set for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-6

Scope of levy and sale provisions; exemption of household goods Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-7

Collection expenses; payment; fees; disposition Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-8

Delinquent taxpayer about to remove property from county; levy and sale procedure Sec. 8. When a county treasurer believes that a person who is liable for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-9

Record of delinquencies Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-10

Notice of judgment and execution; restraining orders; remedies; attorney's fees Sec. 10. (a) If a judgment entered under section 9 of this chapter is not paid, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-11

Certificate of judgment to treasurers of other counties; indexing; execution; audits Sec. 11. (a) The treasurer of a county in which a judgment is entered under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-12

Setting aside judgment; grounds Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one ...

Indiana Code - Taxation - Title 6, Section 6-1.1-23-13

Satisfaction of judgments Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-1

Delinquent list Sec. 1. (a) On or before July 1 of each year, the county treasurer shall certify to the county auditor a list of real ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-1.2

Removal of property from delinquency list Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-1.5

County having a consolidated city; metropolitan development commission; list of real property with delinquent taxes Sec. 1.5. (a) This section applies ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-1.9

"Substantial property interest of public record" defined Sec. 1.9. As used in this chapter and IC 6-1.1-25, "substantial property interest of public record" means title to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-2

Notice of auction sale; unpaid costs; combined sale or redemption Sec. 2. (a) In addition to the delinquency list required under section 1 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-2.1

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-2.2

County having a consolidated city; metropolitan development commission properties; notice Sec. 2.2. (a) This section applies ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-3

Notice of auction sale Sec. 3. (a) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-3.5

Repealed ( Repealed by P.L.50-1990, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4

Notice of sale to owner Sec. 4. (a) Not less than twenty-one (21) days before the earliest date on which the application for judgment and order ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4.1

County having a consolidated city; metropolitan development commission list; affidavit of owner Sec. 4.1. (a) This ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4.2

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4.5

Urban homesteading agency; list of real property with delinquent taxes Sec. 4.5. (a) The county auditor shall also provide those agencies under IC 36-7-17, in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4.6

Corrected delinquency list; affidavit; defenses Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-4.7

Judgment and order of sale; defense; form of judgment and order; jurisdiction; official irregularities Sec. 4.7. (a) No later than fifteen (15) days before the advertised ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-5

Conduct of sale Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-5.2

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-5.3

Persons barred from purchasing tracts offered for sale Sec. 5.3. (a) This section applies to the following: (1) A person who owes delinquent taxes, special ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-5.5

Second offer for sale of property Sec. 5.5. (a) If: (1) a tract or an item of real property is offered for sale under sections ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-5.6

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6

Lien by county; tax sale certificate Sec. 6. (a) When a tract or an item of real property is offered for sale under this chapter for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.1

Public sale by county commissioners of certificates of sale; notice Sec. 6.1. (a) The county commissioners may: (1) by resolution, identify properties: (A) that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.3

Conditions of sale of certificates of sale Sec. 6.3. (a) The sale of certificates of sale under this chapter must be held at the time ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.4

Distribution of proceeds of sale of certificates of sale; tax sale surplus fund; county auditor duty on assignment of certificate Sec. 6.4. (a) When a certificate ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.5

County having consolidated city; metropolitan development commission properties; properties not receiving adequate bid; negotiations for acquisition for urban homesteading Sec. 6.5. (a) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.6

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-6.7

List of properties; proposed transfer of properties; hearing; resolution by county commissioners; receipt of property by nonprofit ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-7

Payment of sale price; application of payment; tax sale surplus fund; claims; transfers; invalidity of sale Sec. 7. (a) When real property is sold under this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-8

Failure to pay bid; effect Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-9

Certificate of sale; contents; purchaser's lien; assignments Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-10

Guarantee by treasurer Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-11

Certificate of sale as presumptive evidence Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-12

Priority of purchaser's lien at subsequent sale Sec. 12. Whenever real property is sold more than once under this chapter, the purchaser at the later sale ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-13

Statement of actual costs incurred; placement on tax duplicate of tract not sold Sec. 13. (a) Whenever: (1) a tract is offered for sale under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-24-14

Duties regarding conduct of tax sale Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-1

Time for redemption of property Sec. 1. Any person may redeem the tract or real property: (1) sold; or (2) for which the certificate ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-2

Amount required for redemption Sec. 2. (a) The total amount of money required for the redemption of real property equals: (1) the sum ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-2.5

Petition to establish schedule of fees and costs; reimbursement Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-3

Redemption warrant Sec. 3. When real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4

Period for redemption; tax deed; limitations on expectation of tax deed; county auditor removal of taxes from tax duplicate Sec. 4. (a) The period for redemption ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.1

Property containing hazardous waste or other environmental hazards; procedures to obtain title and eliminate hazardous conditions ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.2

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.5

Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county Sec. 4.5. (a) Except as provided in subsection (d), ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.6

Petition to court for issuance of tax deed; court action; effects of issuance of tax deed Sec. 4.6. (a) After the expiration ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-4.7

Title search and petition for tax deed by county auditor; agreement with county treasurer Sec. 4.7. (a) A county auditor and county treasurer may enter into ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-5

Tax deed; form Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form: Whereas AB did, on ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-5.5

Form of deed to county or city Sec. 5.5. (a) The deed given by the county auditor to a county that acquired property under IC 6-1.1-24-6, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-6

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-7

Termination of purchaser's lien Sec. 7. (a) If the: (1) purchaser; (2) purchaser's successors or assigns; or (3) purchaser of the certificate of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-7.5

County having a consolidated city; list of tax delinquent properties for metropolitan development commission; acquisition; payment Sec. 7.5. (a) This section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-8

Tax sale record Sec. 8. Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-9

Sale of property acquired by county; application of proceeds; report Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-9.5

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-10

Invalid sale; effect Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-11

Refunds Sec. 11. (a) Subsequent to the issuance of the order directing the county auditor to issue a tax deed to real property sold under IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-12

Amount of liens acquired by grantee of deed executed under IC 6-1.1-25-4 Sec. 12. (a) If the conditions prescribed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-13

Payment of lienholder; execution of release deed; action to quiet title Sec. 13. (a) When the grantee of an ineffectual tax deed, or the grantee's successors ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-14

Quieting title; parties to action Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-15

Quieting title; judicial disposition Sec. 15. With respect to an action initiated under section 14 of this chapter, if the court finds that the plaintiff's title ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-16

Defeating title conveyed by tax deed; proof required Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-17

Repealed ( Repealed by P.L.83-1989, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-18

Repealed ( Repealed by P.L.139-2001, SEC.29.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-25-19

Acquisition of tax delinquent land by state for conservation Sec. 19. This chapter does not repeal IC 14-17-2. (Formerly: Acts 1975, P.L.47, SEC.1.) As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-1

Claim; filing; grounds Sec. 1. A person, or his heirs, personal representative, or successors, may file a claim for the refund of all or a portion ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-2

Review of claim by department of local government finance; department action; appeal Sec. 2. (a) The county auditor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-3

Review of claim by county officers; appeal to Indiana board Sec. 3. (a) A refund claim which is filed under section 1 of this chapter and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-4

Final review by county commissioners; judicial review Sec. 4. (a) A county auditor shall submit a refund claim filed under section 1 of this chapter to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-5

Payment of refunds Sec. 5. (a) When a claim for refund filed under section 1 of this chapter is allowed either by the county board of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-26-6

Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments Sec. 6. (a) Notwithstanding the other provisions of this chapter, each county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-1

Audit of monthly report; certificate of settlement; interest payment if tax money not distributed Sec. 1. (a) On or before June 20th and December 20th of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-2

Settlement of county treasurer with county auditor Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-3

Copies of certificate of settlement and statement of distribution; payments to state treasurer Sec. 3. Immediately after each semi-annual settlement, the county auditor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-4

Liability of treasurer for failure to settle Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of his county or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-5

Prosecuting attorney; duties Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if: (1) the money due the state as shown ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-6

Overpayments or erroneous payments by county treasurer Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-7

Evidence in suit against county treasurer Sec. 7. With respect to a suit brought against a county treasurer and his sureties under this chapter, the books ...

Indiana Code - Taxation - Title 6, Section 6-1.1-27-8

Failure of lessee or assignee to pay taxes on real or personal property Sec. 8. If a lessee or an assignee of the lessee does not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-1

Membership; qualifications; quorum; term Sec. 1. (a) Each county shall have a county property tax assessment board of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-2

Oath of members Sec. 2. Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-3

Compensation of members Sec. 3. The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-4

Meetings; location Sec. 4. The county property tax assessment board of appeals shall meet either in the room of the board of commissioners in the county ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-5

Repealed ( Repealed by P.L.33-1994, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-6

Notice of annual session Sec. 6. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-7

( Repealed by P.L.41-1993, SEC.54.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-8

Duration of session; expenses and per diem; sessions called by department of local government finance Sec. 8. (a) The county property tax assessment board shall remain ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-9

Powers Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-10

Field representatives and hearing examiners; compensation Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-28-11

Field representatives and hearing examiners; powers and duties Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-1

Membership Sec. 1. Except as provided in section 9 of this chapter, each county shall have a county board of tax adjustment composed of seven ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-2

Appointment of members; terms; political affiliation Sec. 2. The seven (7) members of the county board of tax adjustment shall be appointed before April 15th of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-3

Vacancies Sec. 3. If a vacancy occurs in the membership of the county board of tax adjustment, the vacancy shall be filled in the same manner ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-4

Meetings Sec. 4. Each county board of tax adjustment, except the board for a consolidated city and county and for a county containing a second class ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-5

Clerk Sec. 5. The county auditor shall serve as clerk of the county board of tax adjustment. The clerk shall keep a complete record of all ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-6

Compensation of freehold members Sec. 6. The four (4) freehold members of the county board of tax adjustment shall receive compensation on a per diem basis ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-7

Officials of political subdivisions required to appear and provide information Sec. 7. A county board of tax adjustment may require an official of a political ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-8

Examiners; employment; expenses Sec. 8. A county board of tax adjustment may employ an examiner of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-29-9

County board of tax adjustment; procedures for abolishing; effect Sec. 9. (a) A county council may adopt an ordinance to abolish the county board of tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-1

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-1.1

Department of local government finance established; commissioner Sec. 1.1. (a) The department of local government finance is established. (b) The governor shall appoint an individual ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-2

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-3

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-4

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-5

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-6

Records Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-6.5

Appointment of commissioner of department of local government finance Sec. 6.5. The governor shall appoint an individual with appropriate training ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-7

Deputy commissioner Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-8

Employees; compensation Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-9

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-10

Delegation of powers and duties Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-11

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-12

Review by field representative or supervisor Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-13

Subpoenas; oaths Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-14

Powers and duties of department Sec. 14. (a) The department of local government finance: (1) shall see that the property taxes due this state are ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-14.5

Payment for services provided by professionals Sec. 14.5. The department of local government finance shall adopt rules under IC 4-22-2 to limit the basis of payment ...

Indiana Code - Taxation - Title 6, Section 6-1.1-30-15

Repealed ( Repealed by P.L.3-1997, SEC.477.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-1

Duties of department; rules Sec. 1. (a) The department of local government finance shall do the following: (1) Prescribe the property tax forms and returns ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-2

Operating procedure Sec. 2. The department of local government finance may promulgate rules, property tax forms, property tax returns, and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-3

Information considered in preparation of rules, regulations, property tax forms, and property tax returns Sec. 3. In the preparation of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-4

Copies of promulgations Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-5

True tax value; factors considered by local assessors Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-6

Real property assessment; classification of land and improvements Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-7-a

Version a Assessment of personal property; classification Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-7-b

Version b Assessment of personal property; classification Note: This version of section effective 1-1-2006. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-8

Exchange of information with other states or United States Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-9

General reassessment; adoption of rules; time limit; readoption and approval of rules Sec. 9. (a) Except as provided in subsection (b), the department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-10

Rules governing filing, refunds, and tax payments relating to amended personal property returns Sec. 10. (a) The department ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-11

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-11.5

Rules governing practice of representatives in proceedings Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-12

Rules governing reduction and increase of assessed valuations Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31-13

Appointment of individuals to participate in adoption of rules Sec. 13. (a) Before February 1, 2002, the governor shall appoint two (2) individuals to participate in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-1

"Department" defined Sec. 1. As used in this chapter "department" means the department of local government finance. As added by P.L.6-1997, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-2

Rules Sec. 2. (a) Subject to section 3.5(e) of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-3

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-3.5

State certified computer system; uniform and common property tax management system; advisory committee Sec. 3.5. (a) Until the system described in subsection (e) is implemented, each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-4

Rules for statewide guidelines for standardized forms and notices Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.5-5

Revocation of certification; qualifications of providers Sec. 5. (a) The department may revoke a certification issued under section 2 of this chapter for at least three ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.7-1

"Appraiser" defined Sec. 1. As used in this chapter, "appraiser" refers to a professional appraiser or a professional appraisal firm that contracts with a township or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.7-2

"Department" defined Sec. 2. As used in this chapter, "department" means the department of local government finance. As ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.7-3

Rules Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers. (b) The rules of the department ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.7-3.5

Limitation on appraiser or technical advisor serving as tax representative Sec. 3.5. (a) Subject to subsection (b), an individual or a firm ...

Indiana Code - Taxation - Title 6, Section 6-1.1-31.7-4

Revocation of certification Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least ...

Indiana Code - Taxation - Title 6, Section 6-1.1-32

Repealed ( Repealed by P.L.41-1993, SEC.53.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33

Repealed ( Repealed by P.L.178-2002, SEC.142.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-1

Establishment of division Sec. 1. A division of the department of local government finance is established, to be known as the division of data analysis. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-2

Electronic data base; software; data analysis; studies; reports Sec. 2. The division of data analysis shall do the following: (1) Compile an electronic data base ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-3

Additional studies and reports Sec. 3. The division of data analysis shall: (1) conduct continuing studies in the areas ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-4

Powers of division Sec. 4. To perform its duties, the division of data analysis may do the following: (1) Request access to any local or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-5

Confidentiality of information Sec. 5. Information that has been provided to the legislative services agency or the division of data analysis by the federal government or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-6

Review; special reassessments Sec. 6. (a) With respect to any township or county for any year, the department of local government finance may initiate a review ...

Indiana Code - Taxation - Title 6, Section 6-1.1-33.5-7

Expenditure reports by political subdivision; per capita information; Internet publication Sec. 7. (a) Not later than May 1 of each calendar year, the division of data ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-1

New assessment ratios Sec. 1. Each year in which a general assessment of real property becomes effective, the department of local government finance shall compute a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-2

Computation of school corporation assessment ratio Sec. 2. A school corporation's assessment ratio for a particular year equals: (1) the total assessed valuation of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-3

Computation of state average assessment ratio Sec. 3. The state average assessment ratio for a particular year equals: (1) the sum of the assessed valuations ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-4

Random samplings of assessed values and true tax values Sec. 4. In order to compute the assessment ratio for a school corporation, the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-5

Weighing classes of property within school district Sec. 5. When computing the assessment ratio for a school corporation, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-6

Notice of new assessment ratio Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-7

Computation of adjustment factor Sec. 7. (a) Each year in which the department of local government finance computes a new assessment ratio for a school corporation, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-8

State funds; distribution formula Sec. 8. For purposes of computing the amount of state funds to be distributed to a school corporation under a formula in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-9

Department of local government finance; powers and duties Sec. 9. In order to perform the duties assigned to it under this chapter, the department of local ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-10

Withholding access to official records Sec. 10. If a state or local official or employee does not give the department of local government finance access to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-11

Confidential information Sec. 11. Information which the department of local government finance has obtained from the federal government or a public agency under section 9(3) of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-34-12

Repealed ( Repealed by P.L.198-2001, SEC.122.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-1

Duties of department of local government finance Sec. 1. The department of local government finance shall: (1) interpret the property tax laws of this state; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-1.1

Certification requirements for certain assessors; reduction of compensation for failure to comply; transfer of duties to county assessor Sec. 1.1. (a) Each county assessor ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-2

Visits by department of local government finance to county Sec. 2. At least one (1) representative of the department of local government finance shall visit each ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-3

Instructional sessions; lodging, subsistence, and mileage allowances Sec. 3. (a) The department of local government finance may require township assessors, county assessors, or members of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-4

Township assessors; instructional meetings Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-5

Township assessors; incompetency reported to department of local government finance Sec. 5. If a township assessor does not perform his duties in a competent manner, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-6

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-7

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-8

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-9

Confidential information; disclosure; return of information to taxpayer Sec. 9. (a) All information that is related to earnings, income, profits, losses, or expenditures and that is: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-10

Repealed ( Repealed by P.L.14-1983, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-11

Dismissal of person who discloses confidential information in unauthorized manner; effect of unauthorized disclosure by contractor Sec. 11. (a) An assessing official, member of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-12

Unauthorized disclosure of confidential information; recovery of damages Sec. 12. If a county or township official, a member of a county or state board, or an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35-13

Preparation of reports, plats, or other property tax records by department of local government finance; expenses Sec. 13. (a) The department of local government finance may ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-1

Provision of training; assessing officials Sec. 1. The department of local government finance shall provide training to the members of the county property tax assessment boards ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-2

Training sessions; per diem Sec. 2. (a) In any year in which an assessing official or a county assessor takes office for the first time, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-3

Continuing education sessions; per diem Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-4

Subordinate training Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.2-5

County payments for attendance Sec. 5. A county that is required to make a payment to an assessing official, a county assessor, or member of, and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-1

Conduct of program Sec. 1. The department of local government finance shall conduct an assessor-appraiser examination and certification program. The department shall design and implement the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-2

Repealed ( Repealed by P.L.6-1997, SEC.239.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-3

Design of level one and level two examinations; eligibility to take examination; subject matter of examination Sec. 3. The department of local government finance shall design ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-4

Time and location of examinations; open book format Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-5

Eligibility to take examination Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-6

Certification of successful examinees; revocation Sec. 6. (a) The department of local government finance shall certify all persons who successfully perform on an examination under this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-7

Fee for examination or certification; assessing official training account Sec. 7. (a) The department of local government finance shall establish a fair and reasonable fee for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-8

Rules Sec. 8. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government finance shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-8.5

Adoption of rules Sec. 8.5. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter. The department of local government ...

Indiana Code - Taxation - Title 6, Section 6-1.1-35.5-9

Elected assessing officials exempted Sec. 9. This chapter does not apply to elected assessing officials. The department of local government finance may not adopt rules requiring ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-1

Notice by mail Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-2

Legal services for township assessor Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-3

Certain irregularities not to affect validity of assessment Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-4

Affidavits to compel production of books or records Sec. 4. (a) An assessing official, a county assessor, a member of a county property tax assessment board ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-5

Officials authorized to administer oath Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations: (1) Assessing officials. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-6

Fiduciaries; filing personal property tax return Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-7

Real property taxes assessed against political subdivisions or state; cancellation; compromise; distribution of receipts Sec. 7. (a) The department of local government finance may cancel any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-8

Free official service Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-9

Failure to make official certificate or perform clerical duty within time required; effect Sec. 9. An officer's failure to make an official certificate or to perform ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-10

Taxes uncollectible because of erroneous proceeding Sec. 10. If the taxes for a year on any property which is subject to taxation under this article ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-11

Quitclaim deed from state Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-12

Contracts for discovery of property omitted from assessment; manner of payment Sec. 12. (a) A board of county commissioners, a county assessor, or an elected township ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-13

List of lands and lots within limits of newly formed political subdivision Sec. 13. When a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-14

Reserved ...

Indiana Code - Taxation - Title 6, Section 6-1.1-36-15

Reserved IC 6-1.1-36-16 Approval upon finding all property taxes paid; certificate of clearance; other evidence of payment Sec. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-1

State or local government officers; failure to perform Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-2

Assessment violations by public officials or employees Sec. 2. A county or township official, member of a county or state board, or employee of such an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-3

False information in return or document; offense Sec. 3. A person commits a Class D felony if: (1) he makes and subscribes a property tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-4

False claim for veteran's property tax deduction Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-5

False statement concerning assessment of forest land Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-6

Failure to comply with subpoena or give evidence; failure to file personal property return; failure to subscribe to oath or certificate; conversion of property for tax avoidance ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-7

Personal property return; various violations and penalties Sec. 7. (a) If a person fails to file a required personal property return on or before the due ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-7.5

Failure to file personal property return Sec. 7.5. A person who fails to provide, within forty-five (45) days after the filing deadline, evidence of the filing ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-8

Vending machines without identification device Sec. 8. A township assessor shall inform the county auditor of any vending machine which does not, as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-9

Interest; penalties Sec. 9. (a) This section applies when: (1) an assessment is made or increased after the date or dates on which the taxes ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-10

Delinquent property tax installments; interest penalties Sec. 10. (a) Except as provided in section 10.5 of this chapter, if an installment of property taxes is not ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-10.5

Waiver of interest payments Sec. 10.5. (a) This section applies only to property taxes first due and payable in 2004 with respect to a homestead (as ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-11

Interest on refunds or credits Sec. 11. (a) If a taxpayer is entitled to a property tax refund or credit because an assessment is decreased, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-12

Interest or penalties credited or charged to appropriate taxing units Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-37-13

Prosecuting attorneys; enforcement Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed ...

Indiana Code - Taxation - Title 6, Section 6-1.1-38

Repealed ( Repealed by P.L.178-2002, SEC.142.) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-1

Application of chapter Sec. 1. (a) This chapter applies to all counties, cities, and towns (referred to in this chapter as units). (b) Notwithstanding any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-1.1

"Additional area" defined Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-1.2

"Local public improvement" defined Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-1.5

"Industrial development program" defined Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-1.6

"Qualified industrial development project" defined Sec. 1.6. As used in this chapter, "qualified industrial development project" means an industrial development project (as defined in IC 4-4-10.9-11(a)) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-2

Designation of unit area as district; adoption of declaratory ordinance Sec. 2. (a) If the fiscal body of a unit ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-2.5

Review of proposed project; preliminary certification Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-3

Notice of adoption of ordinance; hearing; requisites; final action; appeal Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-4

Appellate procedure; grounds; burden of proof Sec. 4. (a) A person who filed a written remonstrance with the fiscal body under section 3 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-5

Allocation and distribution of property taxes; assessed value of taxable property; rules; forms Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-6

Enlargement of districts; additional property tax credits Sec. 6. (a) An economic development district may be enlarged by the fiscal body by following the same procedure ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-7

Allocation areas; declaration as part of district prohibited Sec. 7. No area shall be declared part of an economic ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-8

Expiration of district designation Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-39-9

Industrial development program obligations; ordinance; proceeds of obligation Sec. 9. (a) The fiscal body of a unit may by ordinance authorize the issuance of obligations to ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-1

"Commission" defined Sec. 1. As used in this chapter, "commission" refers to the Indiana port commission established by IC 8-10-1. As added by P.L.62-1988, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-2

"District" defined Sec. 2. As used in this chapter, "district" means a geographic territory designated as a maritime opportunity district by the Indiana port commission under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-3

"Inventory" defined Sec. 3. As used in this chapter, "inventory" means inventory, as defined in IC 6-1.1-3-11, that is located in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-4

"New manufacturing equipment" defined Sec. 4. As used in this chapter, "new manufacturing equipment" means any tangible personal property that: (1) is installed in a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-5

"Redevelopment" defined Sec. 5. As used in this chapter, "redevelopment" means the construction of new structures, in a district, either: (1) on unimproved real estate; ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-6

"Rehabilitation" defined Sec. 6. As used in this chapter, "rehabilitation" means the remodeling, repair, or improvement of property in any manner ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-7

Designation as district Sec. 7. (a) The commission may find that a geographic territory is a maritime opportunity district if the commission determines that: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-8

Description of district; resolution; remonstrance; appeal Sec. 8. (a) If the commission finds that a territory is a district, it shall either: (1) prepare maps ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-9

Manufacturing equipment; statement of benefits; review; findings Sec. 9. (a) Before a person acquires new manufacturing equipment for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-10

Deduction for manufacturing equipment or inventory Sec. 10. (a) An owner of new manufacturing equipment or inventory, or ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-11

Application for deduction; review; change of ownership Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-12

Additional application information; compliance with statement of benefits Sec. 12. In addition to the requirements of section 11(b) of this chapter, an application for a deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-40-13

Benefit performance waiver certificate Sec. 13. Instead of the additional information required by section 12 of this chapter to show compliance with a statement of benefits ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-1

Application of chapter Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-2

Authorization of fund and tax levies Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-3

Notice of proposal; hearing Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-4

Submission of proposal to department of local government finance Sec. 4. A political subdivision that in any year adopts a proposal under this chapter must submit ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-5

Notice of submission Sec. 5. The department of local government finance shall require that a notice of submission under section 3 of this chapter be given ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-6

Objections to establishment of fund or increase in tax rate related to fund Sec. 6. Not later than noon thirty (30) days after the publication of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-7

Hearing on objections Sec. 7. (a) The department of local government finance shall within a reasonable time fix a date for a hearing on a petition ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-8

Notice of hearing Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-9

Department of local government finance action on proposal; appeal Sec. 9. (a) After a hearing upon a proposal, the department ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-10

Imposition of tax levy to provide for fund Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-11

Reduction or rescission of annual levy Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-12

Petition for reduction or revision of fund levy Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-13

Property tax levy Sec. 13. After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate approved under ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-14

Earmarking of levied tax funds; expenditures Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-41-15

Transfer of fund balance; revision Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-1

"Brownfield" defined Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3. As added by P.L.59-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-2

"Designating body" defined Sec. 2. As used in this chapter, "designating body" means the following: (1) For an area located in an unincorporated area in ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-3

"Remediation" defined Sec. 3. As used in this chapter, "remediation" has the meaning set forth in IC 13-11-2-186. As added by P.L.59-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-4

"Zone" defined Sec. 4. As used in this chapter, "zone" means a brownfield revitalization zone established under this chapter. As added by P.L.59-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-5

Application for designation as brownfield revitalization zone Sec. 5. (a) A person may apply to a designating body to designate an area as a brownfield revitalization ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-6

Statement of public benefits Sec. 6. Not later than the date that the designating body adopts a resolution under section 9 of this chapter, the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-7

Powers of designating body Sec. 7. A designating body may, by resolution, do the following: (1) Impose a fee for filing an application to designate ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-8

Duties of designating body Sec. 8. If a designating body proposes to designate a zone, the designating body shall either: (1) prepare maps and plats ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-9

Adoption of resolution Sec. 9. After the submission of a statement of benefits under section 6 of this chapter and the compilation ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-10

Publication of notice Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following: (1) Publish ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-11

Review of statement of benefits Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-12

Designation of brownfield revitalization zone Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone. (b) A ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-13

Final action; expiration of designation of brownfield revitalization zone Sec. 13. (a) After considering the evidence, the designating body shall take final action determining whether the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-14

Appeals Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-15

Hearing of appeal Sec. 15. An appeal under section 14 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-16

Procedures Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-17

Application for assessed valuation deduction Sec. 17. (a) A person may apply for an assessed valuation deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-18

Statement of benefits for assessed valuation deduction Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-19

Resolution adopting deduction Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-20

Notice of resolution adoption; filing information with taxing unit Sec. 20. A designating body that adopts a resolution under section 19 of this chapter shall do ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-21

Review of statement of benefits for assessed valuation deduction Sec. 21. The designating body must review the statement of benefits required under section 18 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-22

Approval of deduction Sec. 22. (a) The designating body shall determine whether to approve a deduction. (b) A designating body may not grant a deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-23

Limitation of property eligible for deductions Sec. 23. With respect to property in a particular brownfield revitalization zone, the designating body may do the following: ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-24

Final action; granting of deductions; expiration Sec. 24. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for deduction ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-25

Appeal of grant of deduction Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-26

Hearing of appeal of grant of deduction Sec. 26. An appeal under section 25 of this chapter shall be promptly heard by the court without a ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-27

Certified deduction application Sec. 27. (a) A property owner who desires to obtain the deduction provided by section 24 of this chapter must file a certified ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-28

Amount of deduction Sec. 28. (a) Subject to this section, the amount of the deduction which the property owner is entitled to receive under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-29

Requirements for property owners filing deduction application Sec. 29. A property owner who files a deduction application under section 27 of this chapter must provide the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-30

Substantial compliance with statement of benefits; notice; hearing; termination of deduction Sec. 30. (a) Within forty-five (45) days after receipt of the information described in section ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-31

Public documents and records; confidential information Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-32

Publication and filing of deduction information by auditor Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general ...

Indiana Code - Taxation - Title 6, Section 6-1.1-42-33

Designating body not granted authority to exempt person from certain requirements; waiver of noncompliance Sec. 33. (a) This section applies ...

Indiana Code - Taxation - Title 6, Section 6-1.1-43-1-a

Version a Application of chapter Note: This version of section effective until 7-1-2005. See also following version of this section, effective 7-1-2005. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-43-1-b

Version b Application of chapter Note: This version of section effective 7-1-2005. See also preceding version of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-43-2

"Economic development incentive" defined Sec. 2. As used in this chapter, an "economic development incentive" refers to a tax credit, deduction, exemption, grant, or loan awarded ...

Indiana Code - Taxation - Title 6, Section 6-1.1-43-3

Forfeiture of incentive Sec. 3. If a recipient of an economic development incentive fails to comply with the wage and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-43-4

Restoration of incentive Sec. 4. If an economic development incentive is forfeited under section 3 of this chapter, the economic development incentive may not be ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-1

"Coal combustion product" Sec. 1. As used in this chapter, "coal combustion product" means the byproducts resulting from the combustion of coal in a facility located ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-2

"Investment property" Sec. 2. As used in this chapter, "investment property" means depreciable personal property that a manufacturer purchases and uses to manufacture recycled components. ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-3

"Manufacturer" Sec. 3. (a) As used in this chapter, "manufacturer" means a taxpayer that: (1) obtains and uses coal combustion ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-4

"Recycled component" Sec. 4. As used in this chapter, a unit of materials, goods, or other tangible personal property is a "recycled ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-5

Deduction for investment property; amount Sec. 5. (a) A manufacturer is entitled to a deduction from the assessed valuation of the investment property in the first ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-6

Application for deduction Sec. 6. (a) To obtain a deduction under this chapter, a manufacturer must file an application on forms prescribed by the department of ...

Indiana Code - Taxation - Title 6, Section 6-1.1-44-7

Conditions on obtaining deduction Sec. 7. A taxpayer that obtains a credit under IC 6-3.1-25.2 may not obtain a deduction under this chapter in a taxable ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-1

Definition applicability Effective 1-1-2006. Sec. 1. The definitions in this chapter apply throughout this chapter. As added by P.L.214-2005, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-2

"Base year assessed value" Effective 1-1-2006. Sec. 2. "Base year assessed value" equals the total assessed value of the real and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-3

"Corporation" Effective 1-1-2006. Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-4

"Enterprise zone" Effective 1-1-2006. Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15. As added ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-5

"Enterprise zone location" Effective 1-1-2006. Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-6

"Enterprise zone property" Effective 1-1-2006. Sec. 6. "Enterprise zone property" refers to real and tangible personal property that is located within ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-7

"Qualified investment" Effective 1-1-2006. Sec. 7. As used in this chapter, "qualified investment" means any of the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-8

"Zone business" Effective 1-1-2006. Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3. As added by P.L.214-2005, ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-9

Deduction; amount Effective 1-1-2006. Sec. 9. (a) A taxpayer that makes a qualified investment is entitled to a deduction from the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-10

Deduction application Effective 1-1-2006. Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-11

Eligibility; appeals Effective 1-1-2006. Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45-12

Deduction limitation Effective 1-1-2006. Sec. 12. A taxpayer may not claim a deduction under this chapter for more than ten ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-1

Definitions Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-2

Form and content of petition Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-3

County auditor action on petition; correction of defects; forwarding Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-4

County property tax assessment board of appeals hearing; notice Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-5

County property tax assessm ent board of appeals recommendation; notice; forwarding Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-6

Review and recommendation by fiscal body; notice; forwarding Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-7

Review and action by department of local government finance Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-8

Notice of action of department of local government finance; additional review by department; proof of ownership; county auditor review of plan ...

Indiana Code - Taxation - Title 6, Section 6-1.1-45.5-9

Appeal of action of department of local government finance Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate ...

Indiana Code - Taxation - Title 6, Section 6-1.5-1-1

Applicability of definitions Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article. As added by P.L.198-2001, SEC.95. ...

Indiana Code - Taxation - Title 6, Section 6-1.5-1-2

"Major political party" Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2-30. As added by P.L.198-2001, SEC.95. ...

Indiana Code - Taxation - Title 6, Section 6-1.5-1-3

"Indiana board" Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article. As added by P.L.198-2001, SEC.95. ...

Indiana Code - Taxation - Title 6, Section 6-1.5-1-4

"Small claim" Sec. 4. "Small claim" means an appeal: (1) under IC 6-1.5-4-1 of a determination of assessed valuation of tangible property by: (A) ...

Indiana Code - Taxation - Title 6, Section 6-1.5-2-1

Establishment of board; members; terms; quorum Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana ...

Indiana Code - Taxation - Title 6, Section 6-1.5-2-2

Surety bonds Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute: (1) a surety bond ...

Indiana Code - Taxation - Title 6, Section 6-1.5-2-3

Removal of members Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for ...

Indiana Code - Taxation - Title 6, Section 6-1.5-2-4

Meetings; supplies Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city ...

Indiana Code - Taxation - Title 6, Section 6-1.5-2-5

Record keeping Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy ...

Indiana Code - Taxation - Title 6, Section 6-1.5-3-1

Hiring employees; compensation Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees ...

Indiana Code - Taxation - Title 6, Section 6-1.5-3-2

Delegation of powers Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board. ...

Indiana Code - Taxation - Title 6, Section 6-1.5-3-3

Administrative law judges Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges. (b) An administrative law judge may conduct any ...

Indiana Code - Taxation - Title 6, Section 6-1.5-4-1

Appeals subject to review by Indiana board Sec. 1. (a) The Indiana board shall conduct an impartial review of all appeals concerning: (1) the assessed ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-1

Review of appeals; notice of final determination; procedures for initiation of appeal Sec. 1. (a) The Indiana board shall conduct impartial review of all appeals ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-2

Hearings; resolution by Indiana board; notice; auditor duties Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-3

Forms Sec. 3. The Indiana board shall prescribe a form for use in processing petitions for review of actions by the department of local government finance. ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-4

Findings of fact and conclusions of law; additional evidence or hearings; basis for final determinations Sec. 4. (a) An administrative law judge who conducts a hearing ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-5

Notice of determinations, findings, and conclusions Sec. 5. After the hearing, the Indiana board shall give the petitioner, the township assessor, the county assessor, the ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-6

Hearings; time for final determinations Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-7

Judicial review of final determinations Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The: (1) local ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-8

Applicability of IC 6-1.1-15; substitution of department of local government finance Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-9

Subpoenas; oaths Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board ...

Indiana Code - Taxation - Title 6, Section 6-1.5-5-10

Affidavits; writs directing appearance or production Sec. 10. (a) The Indiana board may file an affidavit with a circuit court of this state if: (1) ...

Indiana Code - Taxation - Title 6, Section 6-1.5-6-1

Adoption of rules Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in ...

Indiana Code - Taxation - Title 6, Section 6-1.5-6-2

Indiana board rules Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-1

Applicability of definitions Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.192-2002(ss), SEC.47. ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-2

"Affiliated group" defined Sec. 2. "Affiliated group" means an affiliated group of corporations described in IC 6-2.3-6-5. As added ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-3

"Department" defined Sec. 3. "Department" means the department of state revenue. As added by P.L.192-2002(ss), SEC.47. ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-4

"Gross receipts" defined Sec. 4. "Gross receipts" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer receives in consideration ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-5

"Hazardous waste" defined Sec. 5. "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-6

"Receives" defined Sec. 6. "Receives", as applied to a taxpayer, means: (1) the actual coming into possession of, or the crediting to, the taxpayer, of ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-7

"Resource recovery system" defined Sec. 7. "Resource recovery system" means tangible property directly used to dispose of solid waste or hazardous waste by converting it ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-8

"Solid waste" defined Sec. 8. "Solid waste" has the meaning set forth in IC 13-11-2-205(a). The term does not include dead animals or any animal solid ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-9

"Taxable gross receipts" defined Sec. 9. "Taxable gross receipts" means the remainder of: (1) all gross receipts that are not ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-10

"Taxable period" defined Sec. 10. "Taxable period" means a calendar year, a fiscal year, any of the quarterly periods of either a calendar or fiscal year, ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-11

"Taxable year" defined Sec. 11. "Taxable year" means the year that a taxpayer uses for purposes of filing the taxpayer's federal income tax return. If a ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-12

"Taxpayer" defined Sec. 12. "Taxpayer" means any: (1) assignee; (2) receiver; (3) commissioner; (4) fiduciary; (5) trustee; (6) institution; ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-13

"Telecommunication services" defined Sec. 13. "Telecommunication services" means the transmission of messages or information by or using wire, cable, fiber optics, laser, microwave, radio, satellite, or ...

Indiana Code - Taxation - Title 6, Section 6-2.3-1-14

"Utility service" defined Sec. 14. "Utility service" means furnishing any of the following: (1) Electrical energy. (2) Natural gas, either mixed with another substance ...

Indiana Code - Taxation - Title 6, Section 6-2.3-2-1

Utility receipts tax Sec. 1. An income tax, known as the utility receipts tax, is imposed upon the receipt of: (1) the entire taxable gross ...

Indiana Code - Taxation - Title 6, Section 6-2.3-2-2

Tax rate Sec. 2. The receipt of taxable gross receipts from transactions is subject to a tax rate of one and four-tenths percent (1.4%). ...

Indiana Code - Taxation - Title 6, Section 6-2.3-2-3

Owner liability for unpaid taxes Sec. 3. A stockholder who receives a distribution of the assets of a corporation, a joint stock association, or other organization ...

Indiana Code - Taxation - Title 6, Section 6-2.3-2-4

Entity liability of entities exempt for federal income taxation IC 6-2.3-2-4 Sec. 4. Every S corporation or other entity exempt from federal income taxation under Section 1361 of ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-1

Application of chapter Sec. 1. Determinations concerning whether the receipts of a taxpayer are taxable gross receipts shall be made in conformity with this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-2

Effect; failure to separate nontaxable items on billings Sec. 2. Notwithstanding any other provisions of this article, receipts that would otherwise not be taxable under this ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-3

Legal settlements; lost retail sales Sec. 3. Gross receipts include the amount of any legal settlement or judgment received to compensate the taxpayer for lost retail ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-4

Collection of taxes Sec. 4. (a) Gross receipts do not include collections by a taxpayer of a tax, fee, or surcharge imposed by a state, a ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-5

Wholesale sales to another generator or reseller; sale to hotels, marinas, campgrounds, or mobile home parks Sec. 5. (a) Gross receipts do not include a wholesale ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-6

Sale to bottler of water Sec. 6. A sale shall be treated as a retail sale if the taxpayer sells water or gas to another individual ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-7

Sale to member electric cooperatives Sec. 7. Gross receipts do not include amounts received by a corporation or a division of a corporation owned, operated, or ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-8

Sale by joint agency to municipal utility Sec. 8. Gross receipts do not include amounts received by a joint agency established under IC 8-1-2.2 that constitutes ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-9

Refundable deposits of cash Sec. 9. Gross receipts do not include a deposit of cash made with a taxpayer to the extent that the deposit is ...

Indiana Code - Taxation - Title 6, Section 6-2.3-3-10

Installation, repair, maintenance, equipment, or leasing services Sec. 10. Gross receipts include receipts received for installation, maintenance, repair, equipment, or leasing services provided to a commercial ...

Indiana Code - Taxation - Title 6, Section 6-2.3-4-1

Sales to United States government Sec. 1. Gross receipts derived from sales to the United States government are exempt from the utility receipts tax to the ...

Indiana Code - Taxation - Title 6, Section 6-2.3-4-2

Commerce between Indiana and another state or foreign government Sec. 2. Gross receipts derived from business conducted in commerce between ...

Indiana Code - Taxation - Title 6, Section 6-2.3-4-3

Conservancy districts; regional water, sewage, or solid waste districts; nonprofit corporations; county solid waste management districts; county onsite waste ...

Indiana Code - Taxation - Title 6, Section 6-2.3-4-4

Occasional sales Sec. 4. An occasional sale of utility services by a taxpayer that is not regularly engaged in the trade or business of selling utility ...

Indiana Code - Taxation - Title 6, Section 6-2.3-4-5

Hotels; motels; campgrounds; marinas; mobile home parks; inns; recreational vehicle parks Sec. 5. (a) This section applies to the sale of utility services by the owner ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-1

Annual operating deduction Sec. 1. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts an amount equal to the product ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-2

Bad debts Sec. 2. Each taxable year, a taxpayer that reports the taxpayer's gross receipts on an accrual basis is entitled to deduct bad debts from ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-3

Resource recovery system Sec. 3. (a) Except as provided in subsection (b), if: (1) for federal income tax purposes a taxpayer is allowed a depreciation ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-4

Amount received for return of empty containers Sec. 4. (a) Each taxable year a taxpayer is entitled to deduct from the taxpayer's gross receipts the amount ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-5

Interstate mobile telecommunications Sec. 5. A taxpayer is entitled to a deduction for gross receipts exempt from taxation under IC 6-8.1-15 and the Mobile Telecommunications Sourcing ...

Indiana Code - Taxation - Title 6, Section 6-2.3-5-6

Bottled water or gas Sec. 6. A taxpayer is entitled to a deduction for retail sales of bottled water or gas to the extent that the ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-1

Returns; due date; estimated payments; electronic funds transfers; penalties Sec. 1. (a) Except as provided in subsections (c) through (e), a taxpayer shall file utility receipts ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-2

Final return; due date; statements of no tax due Sec. 2. (a) Every taxpayer who receives more than one thousand dollars ($1,000) in gross receipts during ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-3

Returns; limitation on required information; names on stock or securities that are a source of gross receipts Sec. 3. Any forms prescribed by the department under ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-4

Returns; required information; allocation of gross receipts among multiple locations Sec. 4. The department may require a taxpayer who receives gross receipts at two (2) or ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-5

Affiliated groups; consolidated utility receipts tax returns; election Sec. 5. (a) Corporations are affiliated if at least eighty percent (80%) of the voting stock of one ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-6

Returns; fiduciaries; receiver; trustee in dissoluton; trustee in bankruptcy; assignee; liability of distributee for unpaid taxes; nonresident returns Sec. 6. (a) A receiver, a trustee in ...

Indiana Code - Taxation - Title 6, Section 6-2.3-6-7

Allowable methods of accounting Sec. 7. A taxpayer shall use either the cash or accrual method of accounting for purposes of determining the taxpayer's utility receipts ...

Indiana Code - Taxation - Title 6, Section 6-2.3-7-1

Failure to keep records; failure to permit examination of records Sec. 1. (a) A taxpayer who fails to keep records of the taxpayer's gross receipts and ...

Indiana Code - Taxation - Title 6, Section 6-2.3-7-2

Fraud; tax evasion; false entry; duplicate records Sec. 2. (a) A taxpayer or any officer, employee, or partner of a taxpayer who makes a false entry ...

Indiana Code - Taxation - Title 6, Section 6-2.3-7-3

Fraud; failure to file return; false return Sec. 3. A person who fails to file a return required by this article or who enters false information ...

Indiana Code - Taxation - Title 6, Section 6-2.3-7-4

Failure to permit inspection or appraisal of property; failure to offer testimony; failure to produce record Sec. 4. A taxpayer who knowingly fails to permit the ...

Indiana Code - Taxation - Title 6, Section 6-2.3-8-1

Deposit; state general fund Sec. 1. On or before the fifth day of each month, the total amount of utility receipts tax revenues received by the ...

Indiana Code - Taxation - Title 6, Section 6-2.3-8-2

Tax supplemental to other taxes Sec. 2. Except as otherwise specifically provided in this article, the tax imposed by this article is in addition to all ...

Indiana Code - Taxation - Title 6, Section 6-2.3-8-3

Limitation on courts; approval of final report of receiver, trustee, or commissioner; failure to pay tax; preferred claim Sec. 3. (a) No court may allow or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-1

"Unitary transaction" Sec. 1. (a) Except as provided in subsection (b), "unitary transaction" includes all items of personal property ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-2

"Retail transaction" and "retail unitary transaction" Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-3

"Person" Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-4

"Department" Sec. 4. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.52, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-5

"Gross retail income" Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total gross receipts, of any kind or character, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-6

"Like kind exchange" Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when: (1) the property exchanged ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-7

Repealed ( Repealed by P.L.2-1987, SEC.53.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-8

"Retail merchant" Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-9

"Tax year" or "taxable year" Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-10

"Commercial printing" Sec. 10. "Commercial printing" means a process or an activity, or both, that is related to the production of printed materials for others, including ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-11

"Alcoholic beverages" Sec. 11. "Alcoholic beverages" means beverages that are suitable for human consumption and contain one-half of one percent (0.5%) or more of alcohol by ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-12

"Candy" Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-13

"Computer" Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-14

"Computer software" Sec. 14. "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-15

"Delivered electronically" Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media. As ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-16

"Dietary supplement" Sec. 16. "Dietary supplement" means any product, other than tobacco, that: (1) is intended to supplement the diet; (2) contains ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-17

"Drug" Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is: (1) recognized in the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-18

"Durable medical equipment" Sec. 18. "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that: (1) can ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-19

"Electronic" Sec. 19. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities. As ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-20

"Food and food ingredients" Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-21

"Lease" or "rental" Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-22

"Mobility enhancing equipment" Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that: (1) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-23

"Prescription" Sec. 23. "Prescription" means an order, a formula, or a recipe issued in any form of oral, written, electronic, or other means of transmission by ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-24

"Prewritten computer software" Sec. 24. Subject to the following provisions, "prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-25

"Prosthetic device" Sec. 25. "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-26

"Soft drinks" Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-27

"Tangible personal property" Sec. 27. "Tangible personal property" means personal property that: (1) can be seen, weighed, measured, felt, or touched; or (2) is ...

Indiana Code - Taxation - Title 6, Section 6-2.5-1-28

"Tobacco" Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco. As added by P.L.195-2005, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-2-1

Imposition; liability; payment; collection Sec. 1. (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-2-2

Tax rates Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-1

Definitions Sec. 1. For purposes of this chapter: (a) "Use" means the exercise of any right or power of ownership over tangible personal property. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-2

Imposition Sec. 2. (a) An excise tax, known as the use tax, is imposed on the storage, use, or consumption of tangible personal property in Indiana ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-3

Rates; certain transactions defined Sec. 3. The use tax is measured by the gross retail income received in a retail unitary transaction and is imposed at ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-4

Exemptions Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if: (1) the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-5

Credit for payment of other taxes Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-6

Liability; payment; collection; computation Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-7

Presumption of taxability; exemption certificate Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to ...

Indiana Code - Taxation - Title 6, Section 6-2.5-3-8

Receipt for payment; issuance; evidence of payment Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-1

Selling at retail Sec. 1. (a) A person is a retail merchant making a retail transaction ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-2

Wholesale sales; nonretail transactions Sec. 2. (a) A person is a retail merchant making a retail ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-3

Water softening and conditioning business Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-4

Renting or furnishing rooms, lodgings, or other accommodations Sec. 4. (a) A person is a retail merchant making ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-4.5

Repealed ( Repealed by P.L.81-2004, SEC.59.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-5-a

Version a Power subsidiaries of public utilities Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-5-b

Version b Power subsidiaries of public utilities Note: This version of section effective 1-1-2006. See also ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-6

Telecommunications services; aggregation of taxable and nontaxable services on customer bills Sec. 6. (a) As used in this section, "telecommunication services" means the transmission of messages ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-7

Repealed ( Repealed by P.L.71-1993, SEC.28.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-8

Governmental entities; private or proprietary activities Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-9

Sale of property to be added to structures or facilities; exemption Sec. 9. (a) A person is a retail merchant making a retail transaction when the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-10

Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion Sec. 10. (a) A person, other than a public ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-11

Cable television service; satellite television or radio service Sec. 11. (a) A person is a retail merchant making ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-12

Auction sales; exceptions Sec. 12. (a) A person is a retail merchant making a retail transaction ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-13

Definition of retail merchant making retail transaction Sec. 13. A person is a retail merchant making a retail transaction when a person sells: (1) a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-4-14

Notice; proposed public vendors; identification of delinquent taxpayers Sec. 14. The department of administration and each purchasing agent for a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-1

Animals, feed, seed, and chemicals Sec. 1. Transactions involving animals, feed, seed, plants, fertilizer, insecticides, fungicides, and ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-2

Agricultural machinery, tools, and equipment Sec. 2. (a) Transactions involving agricultural machinery, tools, and equipment are exempt from the state gross retail tax if the person ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-3

Exemption; acquisition for direct use in direct production Sec. 3. (a) For purposes of this section: (1) the retreading of tires shall be treated as ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-4

Property for use in producing machinery, tools, or equipment Sec. 4. Transactions involving tangible personal property are exempt from the state gross retail tax if the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-5

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-5.1

Exemption; acquisition for direct consumption in direct production Sec. 5.1. (a) As used in this section, "tangible personal property" includes electrical energy, natural or artificial gas, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-6

Exemption; acquisition for incorporation into product for sale Sec. 6. Transactions involving tangible personal property are exempt from the state gross retail tax if the person ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-7

Materials used in construction business, public street, or utility service Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if: ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-8

"New motor vehicle"; property acquired for resale, rental, or leasing in course of business Sec. 8. (a) As used in this section, "new motor vehicle" has ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-9

Returnable containers; nonreturnable packaging Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-10

Electric or steam utilities; production plant or power production expenses Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if: ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-11

Gas utilities; production or storage plants and expenses Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-12

Water and wastewater utilities; plants and expenses Sec. 12. (a) Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-13

Intrastate telecommunication services; equipment Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if: (1) the property is: ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-14

Public utilities; acquisitions of personal property Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-15

Repealed ( Repealed by P.L.81-2004, SEC.60.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-15.5

Motor vehicles; intrafamilial title transfers Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if: (1) the transaction ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-16

State or local government acquisitions Sec. 16. Transactions involving tangible personal property, public utility commodities, and public utility service are exempt from the state gross ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-17

Newspapers Sec. 17. Sales of newspapers are exempt from the state gross retail tax. As added by Acts 1980, P.L.52, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-18

Medical equipment, supplies, and devices Sec. 18. (a) Sales of durable medical equipment, prosthetic devices, artificial limbs, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-19

Drugs; insulin; oxygen; blood or blood plasma Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-19.5

Drug samples Sec. 19.5. (a) For purposes of this section, "drug sample" means a legend drug (as defined by IC 16-18-2-199) or a drug composed wholly ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-20

"Food and food ingredients for human consumption" Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-21

Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons Sec. 21. (a) For purposes of this section, "private benefit or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-21.5

Medically necessary food Sec. 21.5. Sales of food and food ingredients prescribed as medically necessary by a physician licensed to practice medicine in Indiana are exempt ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-22

Exemption; sales of meals; schools; fraternities; sororities; student cooperatives Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if: ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-23

School building materials Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-24

Exemption; sales to United States government; commercial printing; receipt or collection of taxes; earnings on United States bonds; transactions with another state ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-25

Exemption; acquisition for fund raising by nonprofit entity Sec. 25. (a) Transactions involving tangible personal property or service are exempt from the state gross retail tax, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-26

Exemption; nonprofit entities; sales for less than 30 days each year; sale for educational, cultural, or religious purpose; sale for professional or workforce education improvement purposes ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-27

Public transportation; acquisitions Sec. 27. Transactions involving tangible personal property and services are exempt from the state gross retail tax, if the person acquiring the property ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-27.5

Rolling stock Sec. 27.5. (a) For purposes of this section, "rolling stock" means rail transportation equipment, including locomotives, box cars, flatbed cars, hopper ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-28

Repealed ( Repealed by P.L.11-1984, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-29

Manufactured homes; industrialized residential structures Sec. 29. (a) As used in this section: "Manufactured home" means a manufactured home as that term is defined in ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-30

Environmental quality compliance; manufacturing, mining, or agriculture Sec. 30. Sales of tangible personal property are exempt from the state gross retail tax if: (1) the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-31

Free distribution newspaper; related transactions Sec. 31. (a) As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-32

Reserved ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-33

Tangible personal property purchased with food stamps Sec. 33. Sales of tangible personal property purchased with food stamps are exempt from the state gross retail tax. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-34

Sale of lottery tickets; gross retail tax Sec. 34. Sales of lottery tickets authorized by IC 4-30 are exempt from the state gross retail tax. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-35

Tangible personal property transactions Sec. 35. Transactions involving tangible personal property are exempt from the state gross retail tax if: (1) the: (A) person ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-36

Commercial printing contracts Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-37

Professional motor racing vehicle parts; tires and accessories excluded Sec. 37. Transactions involving tangible personal property are exempt from the state ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-38

Repealed ( Repealed by P.L.253-1997(ss) , SEC.36.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-38.1

Qualified computer equipment sales Sec. 38.1. (a) As used in this section, "service center" has the meaning set forth in IC 6-3.1-15-3. (b) As used ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-38.2

Vehicle lease transactions Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-39

Aircraft, cargo trailers, and recreational vehicles registered for use outside Indiana Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle: ...

Indiana Code - Taxation - Title 6, Section 6-2.5-5-40

Research and development equipment Sec. 40. (a) As used in this chapter, "research and development activities" does not include any of the following: (1) Efficiency ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-1

Returns; reporting period; electronic funds transfer Sec. 1. (a) Each person liable for collecting the state gross retail or use tax shall file a return for ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-2

Accounting for tax receipts; option to use accrual basis Sec. 2. A retail merchant may, without prior departmental approval, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-3

Consolidated filing Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-4

Periodic deposits of collections during reporting period Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-5

Final return and payment Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-6

Coordination with gross income tax Sec. 6. When possible, the department shall coordinate the reporting and payment of the state ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-7

Retail merchant; calculation of tax liability Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-8

Tax liability; income exclusion ratio Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which he must remit under ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-9

Uncollectible receivables; deduction Sec. 9. (a) In determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-10

Tax liability; merchant's collection allowance Sec. 10. (a) In order to compensate retail merchants for collecting and timely remitting the state gross retail tax and the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-11

Home energy assistance; deduction Sec. 11. A retail merchant who extends assistance under IC 12-14-11 may deduct from his state ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-12

Security for payment of tax collected Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-13

Refund; grounds Sec. 13. A person is entitled to a refund from the department if: (1) a retail merchant erroneously or illegally collects state gross ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-14

Repealed ( Repealed by P.L.97-2004, SEC.133.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-14.1

Retail merchant's refund of gross retail or use taxes Sec. 14.1. Notwithstanding the refund provisions of this article as incorporated from the gross income tax law ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-14.2

List of retail merchants selling tobacco products Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-15

Repealed ( Repealed by P.L.81-2004, SEC.59.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-6-16

Refund for research and development equipment Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-1

Definitions Sec. 1. For purposes of this chapter: "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2. "Gasoline" has the same ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-2

Display of price Sec. 2. Except as provided in section 2.5 of this chapter, a retail merchant who uses a metered pump to dispense gasoline or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-2.5

Pumps designated for trucks only; requirements Sec. 2.5. (a) A retail merchant may designate any metered pumps at a business location that dispense special fuel as ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-3

Retail merchant; calculation of tax liability; metered pump sales; gasoline; kerosene; special fuels Sec. 3. (a) With respect to the sale of gasoline which is dispensed ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-4

Exempt transactions; refunds; procedures Sec. 4. (a) If a sale of gasoline or special fuel is exempt from the state gross retail tax, the person who ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-5

Reports; reporting period; metered pump sales; remitted tax amount; deduction of prepayment amounts Sec. 5. (a) Each retail merchant who dispenses gasoline ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-6

Prepayment credit; claim for refund; transfers from general fund Sec. 6. (a) If the deduction under section 5(c) of this chapter exceeds the amount of gross ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-7

Distributor permit to collect prepayment from retail merchants Sec. 7. (a) A distributor desiring to receive gasoline within Indiana without prepaying gross retail tax must hold ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-8

Distributor permittees; bond; financial statements Sec. 8. (a) The department may require a distributor to file, concurrently with the filing of an application for a permit, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-9

Amount of prepayment Sec. 9. (a) Except as provided in section 13 of this chapter, at the time of purchase or shipment of gasoline from a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-10

Remitting tax receipts; reports Sec. 10. (a) Each refiner or terminal operator and each qualified distributor that has received a prepayment of the state gross ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-11

Reports of distributors Sec. 11. Each distributor that prepays the state gross retail tax under this chapter shall file a monthly report with the department. The ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-12

Exempt purchasers from distributor; report; refund Sec. 12. (a) Except as provided in subsection (b), a distributor that prepays the state gross retail tax under this ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-13

Foreign distributor or distribution; reports and payments Sec. 13. (a) If a purchase or shipment of gasoline is made to a distributor (other than a qualified ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-14

Prepayment rate schedule Sec. 14. (a) Before June 10 and December 10 of each year, the department shall determine and provide to: (1) each refiner ...

Indiana Code - Taxation - Title 6, Section 6-2.5-7-15

Penalties Sec. 15. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-1

Registered retail merchant's certificate Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless he has applied for a registered retail ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-2

Repealed ( Repealed by P.L.158-1986, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-3

Manufacturer's or wholesaler's certificate Sec. 3. (a) A manufacturer or wholesaler may register with the department as a purchaser of property in exempt transactions. A manufacturer ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-4

Exempt organizations; certificate Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-5

Duration of certificate Sec. 5. A certificate issued under section 1, 3, or 4 of this chapter is valid so long as the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-6

Outstanding tax warrants; prohibition Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-7

Revocation of certificate; notice; reinstatement Sec. 7. (a) The department may, for good cause, revoke a certificate ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-8

Exemption certificates Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-8.5

Commercial printing sales Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-9

Direct payment permit Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-10

Nexus; out-of-state vendors; obligation to collect tax Sec. 10. (a) A person that: (1) makes retail transactions from outside Indiana ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-11

Commercial printing contracts Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has ...

Indiana Code - Taxation - Title 6, Section 6-2.5-8-12

Contract with call center operator; effect on duty to collect tax Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-1

Exemption certificates; unlawful issuance or acceptance; offenses Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-2

Failure to register or renew registration; transaction after revocation or suspension of certificate; offense Sec. 2. A retail merchant who makes ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-3

Personal liability of holder of taxes in trust; failure to collect or remit; offense Sec. 3. An individual who: (1) is an individual retail merchant ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-4

Inclusion of tax in displayed prices; offer to assume or absorb tax; unlawful price advertising; offenses Sec. 4. (a) Except as provided in IC 6-2.5-7, a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-5

Repealed ( Repealed by Acts 1981, P.L.63, SEC.7.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-6

Vehicle and watercraft title or aircraft registration; payment of taxes requisite; offenses Sec. 6. (a) The state may not title a vehicle or a watercraft or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-7

Removing or altering sign posted by department; failure to notify department; offense Sec. 7. (a) Any person who: (1) removes; (2) alters; (3) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-9-8

Records; inspection; falsification; offenses Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept ...

Indiana Code - Taxation - Title 6, Section 6-2.5-10-1

Collected revenue; distribution and use Sec. 1. (a) The department shall account for all state gross retail and use taxes that it collects. (b) The ...

Indiana Code - Taxation - Title 6, Section 6-2.5-10-2

Application of adjusted gross income tax procedures Sec. 2. The provisions of the adjusted gross income tax law (IC 6-3), which do not conflict with the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-10-3

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-10-4

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-2.5-10-5

Collection of NAICS codes Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-1

Short title Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act". As added ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-2

Definitions Sec. 2. As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-3

Findings of general assembly Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-4

Delegates to review or amend agreement Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-5

Powers of department Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-6

Effect on Indiana law Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-7

Requirements in agreement Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-8

Provisions in agreement Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-9

State is only intended beneficiary of agreement; no individual causes of action Sec. 9. (a) The agreement authorized by this chapter binds and inures only to ...

Indiana Code - Taxation - Title 6, Section 6-2.5-11-10

Certified services providers; allowances for sellers and certified service providers under the agreement Sec. 10. (a) A certified service provider is the agent of a seller, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-1

"Air to ground radio telephone service" Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radio service, as that term is ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-2

"Call by call basis" Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-3

"Communications channel" Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-4

"Customer" Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-5

"Customer channel termination point" Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-6

"End user" Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-7

"Home service provider" Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-8

"Mobile telecommunications service" Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-9

"Place of primary use" Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-10

"Post paid calling service" Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-11

"Prepaid calling service" Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-12

"Private communications service" Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-13

"Service address" Sec. 13. As used in this chapter, "service address" means the following: (1) The location of the telecommunications equipment to which a customer's ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-14

Sourcing of telecommunications service sold call by call Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-15

Sourcing of telecommunications service sold on other basis Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of telecommunications ...

Indiana Code - Taxation - Title 6, Section 6-2.5-12-16

Sourcing of particular types of telecommunications services Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as ...

Indiana Code - Taxation - Title 6, Section 6-2.5-13-1

Sourcing of retail sales, leases, and rentals Sec. 1. (a) As used in this section, the terms "receive" and "receipt" mean: (1) taking possession of ...

Indiana Code - Taxation - Title 6, Section 6-2.5-13-2

Sourcing of purchases among multiple points of use Sec. 2. (a) Notwithstanding section 1 of this chapter, a business purchaser that: (1) is not a ...

Indiana Code - Taxation - Title 6, Section 6-2.5-13-3

Sourcing of purchases of direct mail Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of direct mail that is not a holder of ...

Indiana Code - Taxation - Title 6, Section 6-3-1-1

Short title Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963. ...

Indiana Code - Taxation - Title 6, Section 6-3-1-2

Construction of definitions Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction ...

Indiana Code - Taxation - Title 6, Section 6-3-1-3

Repealed ( Repealed by Acts 1980, P.L.54, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-3.1

Repealed ( Repealed by Acts 1979, P.L.70, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-3.5

"Adjusted gross income" defined Sec. 3.5. When used in this article, the term "adjusted gross income" shall mean the following: (a) In the case of ...

Indiana Code - Taxation - Title 6, Section 6-3-1-4

"Department" defined Sec. 4. The term "department" means the Indiana department of state revenue. (Formerly: Acts 1963(ss), c.32, s.104.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-5

"Employer" defined Sec. 5. The term "employer" means "employer" as defined in section 3401(d) of the Internal Revenue Code. (Formerly: Acts 1963(ss), c.32, s.105.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-6

"Employee" defined Sec. 6. The term "employee" means "employee" as defined in section 3401(c) of the Internal Revenue Code. (Formerly: Acts 1963(ss), c.32, s.106.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-7

"Fiduciary" defined Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, ...

Indiana Code - Taxation - Title 6, Section 6-3-1-8

"Gross income" defined Sec. 8. The term "gross income" shall mean gross income as defined by section 61(a) of the Internal Revenue Code. (Formerly: Acts ...

Indiana Code - Taxation - Title 6, Section 6-3-1-9

"Individual" defined Sec. 9. The term "individual" means a natural person, whether married or unmarried, adult or minor. (Formerly: Acts 1963(ss), c.32, s.109.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-10

"Corporation" defined Sec. 10. As used in this article, "corporation" includes all corporations, associations, real estate investment trusts (as defined ...

Indiana Code - Taxation - Title 6, Section 6-3-1-11

"Internal Revenue Code" defined Sec. 11. (a) The term "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States as amended and ...

Indiana Code - Taxation - Title 6, Section 6-3-1-12

"Resident" defined Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who ...

Indiana Code - Taxation - Title 6, Section 6-3-1-13

"Nonresident" defined Sec. 13. The term "nonresident" means any person who is not a resident of Indiana. (Formerly: Acts 1963(ss), c.32, s.113.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-14

"Person" defined Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person. (Formerly: ...

Indiana Code - Taxation - Title 6, Section 6-3-1-15

"Taxpayer" defined Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article. (Formerly: Acts 1963(ss), c.32, s.115.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-16

"Taxable year" defined Sec. 16. The term "taxable year" with respect to any taxpayer means the taxable year of such taxpayer as shown on his return ...

Indiana Code - Taxation - Title 6, Section 6-3-1-17

Repealed ( Repealed by P.L.35-1990, SEC.80.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-18

Repealed ( Repealed by P.L.1-1991, SEC.51.) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-19

"Partnership" and "partner" defined Sec. 19. (a) The term "partnership" includes a syndicate, group, pool, joint venture, or other unincorporated organization through or by means of ...

Indiana Code - Taxation - Title 6, Section 6-3-1-19.5

Repealed ( Repealed by P.L.47-1984, SEC.7(a) .) ...

Indiana Code - Taxation - Title 6, Section 6-3-1-20

"Business income" defined Sec. 20. The term "business income" means income arising from transactions and activity in the regular course of the taxpayer's trade or ...

Indiana Code - Taxation - Title 6, Section 6-3-1-21

"Nonbusiness income" defined Sec. 21. The term "nonbusiness income" means all income other than business income. (Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, ...

Indiana Code - Taxation - Title 6, Section 6-3-1-22

"Commercial domicile" defined Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed. ...

Indiana Code - Taxation - Title 6, Section 6-3-1-23

"Compensation" defined Sec. 23. The term "compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal ...

Indiana Code - Taxation - Title 6, Section 6-3-1-24

"Sales" defined Sec. 24. The term "sales" means all gross receipts of the taxpayer not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than compensation (as ...

Indiana Code - Taxation - Title 6, Section 6-3-1-25

"State" defined Sec. 25. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto ...

Indiana Code - Taxation - Title 6, Section 6-3-1-26

"Foreign corporation" defined Sec. 26. "Foreign corporation" means a foreign corporation as defined in Section 7701 of the Internal Revenue Code. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3-1-27

"United States" defined Sec. 27. "United States", when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue ...

Indiana Code - Taxation - Title 6, Section 6-3-1-28

"Combined income tax return" defined Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, ...

Indiana Code - Taxation - Title 6, Section 6-3-1-29

"Eligible individual" defined Sec. 29. As used in this chapter, "eligible individual" means: (1) a person who was systematically persecuted for racial or religious reasons ...

Indiana Code - Taxation - Title 6, Section 6-3-1-30

"Holocaust victim's settlement payment" defined Sec. 30. As used in this chapter, "Holocaust victim's settlement payment" means a payment received: (1) as a result of ...

Indiana Code - Taxation - Title 6, Section 6-3-1-31

"Victim of the September 11 terrorist attack" defined Sec. 31. As used in this article, "victim of the September 11 terrorist attack" means an individual who: ...

Indiana Code - Taxation - Title 6, Section 6-3-1-32

"September 11 terrorist attack settlement payment" defined Sec. 32. As used in this article, "September 11 terrorist attack settlement payment" means any compensation paid to a ...

Indiana Code - Taxation - Title 6, Section 6-3-1-33

"Bonus depreciation" defined Sec. 33. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing ...

Indiana Code - Taxation - Title 6, Section 6-3-2-1

Tax rate Sec. 1. (a) Each taxable year, a tax at the rate of three and four-tenths percent (3.4%) of adjusted gross income is imposed upon ...

Indiana Code - Taxation - Title 6, Section 6-3-2-1.5-a

Version a "Qualified area" defined; tax rate in qualified area Note: This version of section effective until 1-1-2006. See also following version of this ...

Indiana Code - Taxation - Title 6, Section 6-3-2-1.5-b

Version b "Qualified area" defined; tax rate in qualified area Note: This version of section effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2

"Adjusted gross income derived from sources within Indiana" defined; apportionment; payroll factor; sales factor; property factor Sec. 2. (a) With regard to corporations and nonresident persons, ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.2

Interest income, discounts, and receipts attributable to state Sec. 2.2. (a) Interest income and other receipts from assets in the nature of loans or installment sales ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.3

In-state commercial printing for out-of-state customer Sec. 2.3. Notwithstanding any other provision of this article, with respect to a person, corporation, or partnership that has contracted ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.4

Foreign operating corporations; determination of percentage of business activity outside United States Sec. 2.4. (a) For purposes of section 2(o) of this chapter, a corporation is ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.5

Resident persons; net operating loss; adjusted gross income Sec. 2.5. (a) This section applies to a resident person. (b) Resident persons are entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.6

Net operating losses Sec. 2.6. (a) This section applies to a corporation or a nonresident person. (b) Corporations and nonresident persons are entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.7

Team members; Indiana income; rules Sec. 2.7. (a) As used in this section: (1) "Bonus for services rendered as a team member" includes: (A) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.8

Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities Sec. 2.8. Notwithstanding any provision of IC 6-3-1 through IC 6-3-7, there shall ...

Indiana Code - Taxation - Title 6, Section 6-3-2-2.9

Repealed ( Repealed by P.L.47-1984, SEC.7(c) .) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-3

Repealed (Repealed, as amended by P.L.79-1983, SEC.2, and as amended by P.L.82-1983, SEC.5, by P.L.47-1984, SEC.7(b).) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-3.1

Taxation; nonprofit entities; unrelated business income Sec. 3.1. (a) Except as otherwise provided in subsection (b), income is not exempt from the adjusted gross income tax ...

Indiana Code - Taxation - Title 6, Section 6-3-2-3.5

Exemption; fares for public transportation services Sec. 3.5. (a) For purposes of this section, "public transportation services" means the transportation of individuals for hire. (b) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-3.7

Remainder of federal civil service annuity minus certain retirement benefits; deduction Sec. 3.7. Each taxable year, an individual is entitled to an adjusted gross income tax ...

Indiana Code - Taxation - Title 6, Section 6-3-2-4

Military service deduction; retirement income or survivor's benefits; age limit of 60 Sec. 4. Each taxable year, an individual, or the individual's surviving spouse, ...

Indiana Code - Taxation - Title 6, Section 6-3-2-5

Insulation; installation; deduction; amount; filing of proof Sec. 5. (a) For purposes of this section, "insulation" means any material, commonly used in the building industry, which ...

Indiana Code - Taxation - Title 6, Section 6-3-2-5.5

Repealed ( Repealed by Acts 1980, P.L.54, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-6

Deduction; rent payments Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use as the individual's principal place of residence may deduct ...

Indiana Code - Taxation - Title 6, Section 6-3-2-7

Repealed ( Repealed by P.L.9-1986, SEC.10.) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-8

Enterprise zone employers; exemption from deduction Sec. 8. (a) For purposes of this section, "qualified employee" means an individual who is employed by a taxpayer, a ...

Indiana Code - Taxation - Title 6, Section 6-3-2-9

Disability retirement; deduction; amount Sec. 9. (a) An individual who: (1) retired on disability before the end of the taxable year; and (2) was ...

Indiana Code - Taxation - Title 6, Section 6-3-2-10

Unemployment compensation; deduction Sec. 10. (a) An individual who received unemployment compensation, as defined in subsection (c), during the taxable ...

Indiana Code - Taxation - Title 6, Section 6-3-2-11

Deductions from adjusted gross income; federal employee paid leave Sec. 11. (a) An individual is entitled to a deduction from the individual's adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3-2-12

Foreign source dividends; deduction; computation Sec. 12. (a) As used in this section, the term "foreign source dividend" means a dividend from a foreign corporation. The ...

Indiana Code - Taxation - Title 6, Section 6-3-2-13

Export income; maritime opportunity districts Sec. 13. (a) As used in this section, "export income" means the gross receipts from the sale, ...

Indiana Code - Taxation - Title 6, Section 6-3-2-14

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-14.1

Prize money accruing before July 1, 2002; exemption Sec. 14.1. Notwithstanding section 14.5 of this chapter and IC 6-3-4-8.2, ...

Indiana Code - Taxation - Title 6, Section 6-3-2-14.5

Partial exemption; lottery winnings Sec. 14.5. The first one thousand two hundred dollars ($1,200) of prize money received from a winning lottery ticket purchased under IC ...

Indiana Code - Taxation - Title 6, Section 6-3-2-15

Repealed ( Repealed by P.L.1-1990, SEC.76.) ...

Indiana Code - Taxation - Title 6, Section 6-3-2-16

Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5 Sec. 16. If an entity is subject to taxation under this article and is a ...

Indiana Code - Taxation - Title 6, Section 6-3-2-17

Rewards for information to assist law enforcement officials; exemption Sec. 17. A reward received by an individual is exempt from ...

Indiana Code - Taxation - Title 6, Section 6-3-2-18

Employee medical care savings accounts Sec. 18. (a) As used in this section, "eligible medical expense" has the meaning set forth in IC 6-8-11-3. ...

Indiana Code - Taxation - Title 6, Section 6-3-2-19

Distributions for higher education; exemptions Sec. 19. (a) As used in this section, "account beneficiary" has the meaning set forth in IC 21-9-2-3. (b) As ...

Indiana Code - Taxation - Title 6, Section 6-3-2.5

Repealed ( Repealed by P.L.273-1999, SEC.228.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-1

Amounts deducted and withheld Sec. 1. The amount deducted and withheld as tax under IC 6-3-4-8, IC 6-3-4-12, and ...

Indiana Code - Taxation - Title 6, Section 6-3-3-2

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-3

Taxes paid to other states Sec. 3. (a) Whenever a resident person has become liable for tax to another state upon all or any part of ...

Indiana Code - Taxation - Title 6, Section 6-3-3-4

( Repealed by Acts 1977, P.L.78, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-4.1

Repealed ( Repealed by Acts 1981, P.L.25, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-5

Credit; charitable contribution; institutions of higher education; educational foundations Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against ...

Indiana Code - Taxation - Title 6, Section 6-3-3-5.1

Credit; charitable contribution; twenty-first century scholars program support fund Sec. 5.1. (a) At the election of the taxpayer, a credit against ...

Indiana Code - Taxation - Title 6, Section 6-3-3-6

Repealed ( Repealed by Acts 1981, P.L.25, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-7

Repealed ( Repealed by P.L.96-1989, SEC.25.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-8

Repealed ( Repealed by Acts 1981, P.L.25, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3-9

Unified tax credit for the elderly Sec. 9. (a) The credit provided by this section shall be known as the unified tax credit for the elderly. ...

Indiana Code - Taxation - Title 6, Section 6-3-3-10

Enterprise zone employers; credit; employment expenditures Sec. 10. (a) As used in this section: "Base period wages" means the following: (1) In the case of ...

Indiana Code - Taxation - Title 6, Section 6-3-3.1

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.2

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.3

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.4

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.5

Repealed ( Repealed by P.L.51-1984, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.6

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.7

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.8

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-3.9

Repealed ( Repealed by P.L.51-1984, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-3-4-1

Who must make returns Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following: (1) Every resident individual ...

Indiana Code - Taxation - Title 6, Section 6-3-4-2

Returns; fiduciaries; husband and wife Sec. 2. (a) If an individual is deceased, the return of such ...

Indiana Code - Taxation - Title 6, Section 6-3-4-3

Filing date Sec. 3. Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the ...

Indiana Code - Taxation - Title 6, Section 6-3-4-4

Repealed ( Repealed by P.L.260-1997(ss) , SEC.95.) ...

Indiana Code - Taxation - Title 6, Section 6-3-4-4.1

Estimated payments; declaration of estimated tax; electronic funds transfer Sec. 4.1. (a) This section applies to taxable years beginning after December 31, 1993. (b) Any ...

Indiana Code - Taxation - Title 6, Section 6-3-4-5

Payment of tax Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make ...

Indiana Code - Taxation - Title 6, Section 6-3-4-6

Furnishing federal return to department; notice of modification; amended returns Sec. 6. (a) Any taxpayer, upon request by the department, shall furnish to the department a ...

Indiana Code - Taxation - Title 6, Section 6-3-4-7

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-4-8

Income withholding; wages; reports; earned income tax advance payments; penalties Sec. 8. (a) Except as provided in subsection (d) or (l), every employer making payments of ...

Indiana Code - Taxation - Title 6, Section 6-3-4-8.1

Due date; monthly returns and remittances; combined reports; electronic fund transfer Sec. 8.1. (a) Any entity that is required to file a monthly return and make ...

Indiana Code - Taxation - Title 6, Section 6-3-4-8.2

Income withholding; gambling winnings Sec. 8.2. (a) Each person in Indiana who is required under the Internal Revenue Code to withhold federal tax from winnings shall ...

Indiana Code - Taxation - Title 6, Section 6-3-4-8.5

Liability of transferee of property Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of ...

Indiana Code - Taxation - Title 6, Section 6-3-4-9

Reports of payment to recipients Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited ...

Indiana Code - Taxation - Title 6, Section 6-3-4-10

Partnership returns Sec. 10. (a) Except as provided in subsection (b), every partnership doing business in this state, ...

Indiana Code - Taxation - Title 6, Section 6-3-4-11

Partnerships not subject to tax Sec. 11. (a) A partnership as such shall not be subject to the adjusted gross income tax imposed by IC 6-3-1 ...

Indiana Code - Taxation - Title 6, Section 6-3-4-12

Nonresident partners; withholding rate; returns; credits for tax withheld Sec. 12. (a) Every partnership shall, at the time that the ...

Indiana Code - Taxation - Title 6, Section 6-3-4-13

Corporations; withholding from dividends to nonresident shareholders Sec. 13. (a) Every corporation which is exempt from tax under IC 6-3 pursuant to IC 6-3-2-2.8(2) shall, at ...

Indiana Code - Taxation - Title 6, Section 6-3-4-14

Affiliated group of corporations; consolidated returns Sec. 14. (a) An affiliated group of corporations shall have the privilege of making a consolidated return with respect to ...

Indiana Code - Taxation - Title 6, Section 6-3-4-15

Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required Sec. ...

Indiana Code - Taxation - Title 6, Section 6-3-4-15.7

Annuity, pension, retirement, or other deferred compensation plans; withholding; requests; payor responsibility Sec. 15.7. (a) The payor of ...

Indiana Code - Taxation - Title 6, Section 6-3-5-1

Nonresidents; Indiana income Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons ...

Indiana Code - Taxation - Title 6, Section 6-3-5-2

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-3-5-3

Indiana residents working in Illinois Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of ...

Indiana Code - Taxation - Title 6, Section 6-3-6-1

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-2

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-3

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-4

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-5

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-6

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-7

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-8

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-9

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-10

Taxpayers' record keeping requirements; false entries; offenses Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other ...

Indiana Code - Taxation - Title 6, Section 6-3-6-11

Evasion of tax; offenses; prosecution Sec. 11. (a) It is a Class D felony for a taxpayer to fail to make any return required to be ...

Indiana Code - Taxation - Title 6, Section 6-3-6-12

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-13

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-6-14

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-7-1

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3-7-2

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-3-7-2.5

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3-7-3

Collected revenue; distribution and use Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in ...

Indiana Code - Taxation - Title 6, Section 6-3-7-4

Repealed ( Repealed by Acts 1980, P.L.54, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-3-7-5

Independent contractor; worker's compensation election for exemption; notification of tax treatment Sec. 5. (a) As used in this section, "independent contractor" refers to a ...

Indiana Code - Taxation - Title 6, Section 6-3-8

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-1-1

Definitions; application Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-1-2

Order of application Sec. 2. (a) The tax credits a taxpayer is entitled to shall be applied against the taxpayer's tax liabilities in the following order: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-1-3

Limitation on number of credits granted; election by taxpayer Sec. 3. A taxpayer (as defined in the following laws), pass through entity (as defined in the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-1

Definitions Sec. 1. As used in this chapter, the following terms have the following meanings: (1) "Eligible teacher" means a teacher: (A) certified in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-2

Credit for employment of eligible teacher Sec. 2. Subject to the limitation established in sections 4 and 5 of this chapter, a taxpayer that employs an ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-3

Amount of credit Sec. 3. A taxpayer is entitled to a credit for a taxable year for each eligible teacher employed under section 2 of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-4

Disallowance of credit; employer's duty Sec. 4. (a) The department shall disallow a credit provided under this chapter with respect to employment of an eligible teacher ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-5

Application of credit against taxes owed; order Sec. 5. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-6

Qualified position certificate; applications; determination of qualified position; issuance; maximum amount of credit; aggregate amount of credits Sec. 6. (a) A taxpayer who ...

Indiana Code - Taxation - Title 6, Section 6-3.1-2-7

Rules; qualified positions Sec. 7. Notwithstanding IC 6-8.1-3-3, the state board of education shall adopt rules under IC 4-22-2 for determining which positions are qualified positions. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-3

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-1

Definitions Sec. 1. As used in this chapter: "Base amount" means base amount (as defined in Section 41(c) of the Internal Revenue Code as in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-2

Amount of credit; computation Sec. 2. (a) A taxpayer who incurs Indiana qualified research expense in a particular taxable year is entitled to a research expense ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-2.5

Amount of credit; alternative computation Effective 1-1-2006. Sec 2.5. (a) The general assembly makes the following findings pertaining to this section: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-3-a

Version a Unused credits carried forward Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-3-b

Version b Unused credits carried forward Note: This version of section effective 1-1-2006. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-4

Application of Internal Revenue Code provisions Sec. 4. The provisions of Section 41 of the Internal Revenue Code as in effect on January 1, 2001, and ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-5

Qualified research expenses; determination Sec. 5. In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-6

Federal credit expiration date inapplicable Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code ...

Indiana Code - Taxation - Title 6, Section 6-3.1-4-7

Pass through entity; shareholder, partner, or member Sec. 7. (a) If a pass through entity does not have state income tax liability against which the research ...

Indiana Code - Taxation - Title 6, Section 6-3.1-5

Repealed ( Repealed by P.L.254-2003, SEC.14.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-1

Definitions Sec. 1. For the purposes of this chapter: "Agreement" means any agreement entered into with the commissioner of the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-2

Income tax credit; amount; creditable year Sec. 2. (a) A taxpayer who enters into an agreement is entitled to receive an income tax credit for a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-3

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-4

Recapture tax; amount; reports; tax liability; change in use of property Sec. 4. (a) A taxpayer is liable for a recapture tax if qualified property is ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-5

Effect of agreements; considerations; verification of information related to credit Sec. 5. (a) Before entering into an agreement, the commissioner of the department of correction shall ...

Indiana Code - Taxation - Title 6, Section 6-3.1-6-6

Pass through entity credit Sec. 6. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-1

Definitions Sec. 1. As used in this chapter: "Enterprise zone" means an enterprise zone created under IC 5-28-15. "Pass through entity" ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-2

Eligible taxpayers; amount of credit; pass through entities Sec. 2. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-3

Credit carryover Sec. 3. (a) If the amount determined under section 2(b) of this chapter for a particular taxpayer and a particular taxable ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-4

Credit; allocation to state tax liability Sec. 4. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-5

Claiming of credit on annual state tax return Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-6

Disallowance of credit Sec. 6. (a) If the department determines that the proceeds from a loan are used for a purpose other than the purpose stated ...

Indiana Code - Taxation - Title 6, Section 6-3.1-7-7

Tax credit report Sec. 7. The department shall annually compile and report to the Indiana economic development corporation the following information: (1) The number of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-8

Repealed ( Repealed by P.L.1-1993, SEC.39.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-1-a

Version a Definitions Note: This version of section effective until 5-15-2005. See also following version of this section, effective 5-15-2005. Sec. 1. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-1-b

Version b Definitions Note: This version of section effective 5-15-2005. See also preceding version of this section, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-2-a

Version a Eligible persons; proposals; approval Note: This version of section effective until 5-15-2005. See also following version of this section, effective 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-2-b

Version b Eligible persons; proposals; approval Note: This version of section effective 5-15-2005. See also preceding ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-3

Amount of credit; application; pass through entities; shareholders or partners of firms without tax liability Sec. 3. (a) Subject to the limitations provided in subsection (b) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-4-a

Version a Application for credit; form; contents; priority; notification of credit allowable; filing of statement; disallowance Note: This version of section effective until 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-4-b

Version b Application for credit; form; contents; priority; notification of credit allowable; filing of statement; disallowance Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-5

Limitation on tax credits; approval of applications; failure to file statement of proof of payment Sec. 5. (a) The amount of tax credits allowed under this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-9-6

Allowable years of credit Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-1

"Enterprise zone" defined Sec. 1. As used in this chapter, "enterprise zone" means an enterprise zone created under IC 5-28-15. As added by P.L.9-1986, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-1.7

"Pass through entity" defined Sec. 1.7. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-2

"Qualified investment" defined Sec. 2. As used in this chapter, "qualified investment" means the purchase of an ownership interest in a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-2.5

"SIC Manual" defined Sec. 2.5. As used in this chapter, "SIC Manual" refers to the current edition of the Standard Industrial Classification Manual of the United ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-3

"State tax liability" defined Sec. 3. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under IC 6-3-1 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-4

"Taxpayer" defined Sec. 4. (a) As used in this chapter, "taxpayer" means any individual that has any state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-5

"Transfer ownership" defined Sec. 5. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-6

Credit for qualified investment; amount Sec. 6. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-6.5

Pass through entity; credit Sec. 6.5. (a) If a pass through entity is entitled to a credit under section 6 of this chapter but does not ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-7

Carryover of excess credit Sec. 7. (a) If the amount determined under section 6(b) of this chapter for a taxpayer in a taxable year exceeds the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-8

Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership Sec. 8. (a) To be entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-10-9

Claiming credit Sec. 9. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-1

"Applicable percentage" defined Sec. 1. As used in this chapter, "applicable percentage" means the percentage determined as follows: (1) If a plant that is located ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-2

"Board" defined Sec. 2. As used in this chapter, "board" means the board of the Indiana economic development corporation created under IC 5-28-4. As added ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-3

"Executive" defined Sec. 3. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.379-1987(ss), SEC.11. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-4

"Floor space" defined Sec. 4. As used in this chapter, "floor space" means the usable interior floor space of a building. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-5

"Industrial recovery site" defined Sec. 5. As used in this chapter, "industrial recovery site" means an industrial recovery site designated under this chapter. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-6

"Legislative body" defined Sec. 6. As used in this chapter, "legislative body" has the meaning set forth in IC 36-1-2-9. As added by P.L.379-1987(ss), ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-7

"Municipality" defined Sec. 7. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.379-1987(ss), SEC.11. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-8

"Placed in service" defined Sec. 8. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-9

"Plant" defined Sec. 9. As used in this chapter, "plant" means a building or complex of buildings used, or designed and constructed for use, in production, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-10

"Qualified investment" defined Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for rehabilitation of property located within an ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-11

"Rehabilitation" defined Sec. 11. As used in this chapter, "rehabilitation" means the remodeling, repair, or betterment of real property in any manner or any enlargement or ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-12

"State tax liability" defined Sec. 12. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-13

"Taxpayer" defined Sec. 13. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-14

"Vacant" defined Sec. 14. As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-15

"Vacant industrial facility" defined Sec. 15. As used in this chapter, "vacant industrial facility" means a tract of land on which there is located a plant ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-16

Credit for qualified investment; computation of amount; assignment of credit Sec. 16. (a) Subject to section 21 of this chapter, a taxpayer is entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-17

Carryover of excess credit; carryback or refund of unused credit barred Sec. 17. (a) If the amount determined under section 16(b) of this chapter for a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-18

Designation of vacant industrial facility as an industrial recovery site; application; requisites; procedures Sec. 18. (a) After approval by ordinance or resolution of the legislative body, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-19

Evaluation of applications; factors considered Sec. 19. The board shall consider the following factors in evaluating applications filed under this chapter: (1) The level of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-20

Contingent conditions upon designation; revocation of approval for failure to comply Sec. 20. The board may provide that the industrial recovery site designation is contingent on ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-21

Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination Sec. 21. A taxpayer is not entitled to claim the credit ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-22

Application of credit against taxes owed; order; computation Sec. 22. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11-23

Claiming of credit on annual tax return; certification; required information Sec. 23. To receive the credit provided by this chapter, a taxpayer must claim the credit ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-1

"Applicable percentage" defined Sec. 1. As used in this chapter, "applicable percentage" means the percentage determined as follows: (1) If a building that is located ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-2

"Board" defined Sec. 2. As used in this chapter, "board" refers to the board of the Indiana economic development corporation created under IC 5-28-4. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-3

"Executive" defined Sec. 3. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.125-1998, SEC.2. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-4

"Facility" defined Sec. 4. As used in this chapter, "facility" means a building that: (1) is used, or designed and constructed for use, for training, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-5

"Floor space" defined Sec. 5. As used in this chapter, "floor space" means the usable interior floor space of a building. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-6

"Legislative body" defined Sec. 6. As used in this chapter, "legislative body" has the meaning set forth in IC 36-1-2-9. As added by P.L.125-1998, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-7

"Military base recovery site" defined Sec. 7. As used in this chapter, "military base recovery site" means a military base recovery site designated under this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-8

"Municipality" defined Sec. 8. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.125-1998, SEC.2. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-8.5

"Pass through entity" defined Sec. 8.5. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-9

"Placed in service" defined Sec. 9. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-10

"Qualified investment" defined Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures after December 31, 1997, for rehabilitation of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-11

"Redevelopment authority" defined Sec. 11. As used in this chapter, "redevelopment authority" means a redevelopment authority established under IC 36-7-14.5-12.5. As added by P.L.125-1998, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-12

"Rehabilitation" defined Sec. 12. As used in this chapter, "rehabilitation" means the remodeling, repair, or betterment of real property in any manner or any enlargement or ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-13

"Reuse authority" defined Sec. 13. As used in this chapter, "reuse authority" refers to a military base reuse authority established under IC 36-7-30. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-14

"State tax liability" defined Sec. 14. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-15

"Taxpayer" defined Sec. 15. As used in this chapter, "taxpayer" means an individual, corporation, limited liability company, partnership, or other entity that has any state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-16

"Vacant" defined Sec. 16. As used in this chapter, "vacant" means, with respect to a building, that at least seventy-five percent (75%) of the building placed ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-17

"Vacant military base facility" defined Sec. 17. As used in this chapter, "vacant military base facility" means a facility that: (1) is located in: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-18

Entitlement to credit; amount; assignment Sec. 18. (a) Subject to section 23 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-19

Credit carryover; carryback or refund unavailable Sec. 19. (a) If the amount determined under section 18(b) of this chapter for a taxable year exceeds the taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-20

Application requesting designation as military base recovery site Sec. 20. (a) After approval by ordinance or resolution of the legislative body, the executive of a municipality ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-21

Factors in evaluating applications Sec. 21. The board shall consider the following factors in evaluating applications filed under this chapter: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-22

Designation may be made contingent on development and use in compliance with plan Sec. 22. The board may provide that the military base recovery site designation ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-23

Ineligibility for credit to extent of reduction or cessation of operations in Indiana Sec. 23. A taxpayer is not ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-24

Priority of application of credit against other taxes owed Sec. 24. (a) A credit to which a taxpayer is entitled under this chapter shall be applied ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-25

Method of claiming credit; submission of information Sec. 25. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.5-26

Pass through entities entitled to credit; use by shareholder, partner, or member Sec. 26. (a) If a pass through entity is entitled to a credit under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-1

"NAICS Manual" Sec. 1. As used in this chapter, "NAICS Manual" refers to the current edition of the North American Industry Classification System Manual - ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-2-a

Version a "Qualified area" Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. Sec. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-2-b

Version b "Qualified area" Note: This version of section effective 1-1-2006. See also preceding version of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-3

"Pass through entity" Sec. 3. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-4

"Qualified investment" Sec. 4. As used in this chapter, "qualified investment" means any of the following: (1) The purchase of an ownership interest in a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-5

"SIC Manual" Sec. 5. As used in this chapter, "SIC Manual" refers to the current edition of the Standard Industrial Classification Manual of the United States ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-6

"State tax liability" Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under IC 6-3-1 through ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-7

"Taxpayer" Sec. 7. As used in this chapter, "taxpayer" means an individual or pass through entity that has any state tax liability. As added ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-8

"Transfer ownership" Sec. 8. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real property, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-9-a

Version a Entitlement of credit Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-9-b

Version b Entitlement of credit Note: This version of section effective 1-1-2006. See also preceding version of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-10

Credit for shareholder, partner, or member of pass through entity Sec. 10. (a) If a pass through entity is entitled to a credit under section 9 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-11

Carryover of unused credit; carryback or refund disallowed Sec. 11. (a) If the amount determined under section 9(b) of this chapter for a taxpayer in a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-12

Amount of credit Sec. 12. (a) To be entitled to a credit for a purchase described in section 4(1) of this chapter, a taxpayer must request ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-13

Credit disallowed for a business that reduces or ceases operations in Indiana to relcoate within a qualified area Sec. 13. (a) This subsection applies to an ...

Indiana Code - Taxation - Title 6, Section 6-3.1-11.6-14

Procedures for claiming credit Sec. 14. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-12

Repealed ( Repealed by P.L.2-1995, SEC.140.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-1

Repealed ( Repealed by P.L.4-2005, SEC.148.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-1.5

"Corporation" defined Sec. 1.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.4-2005, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-2

"Credit amount" defined Sec. 2. As used in this chapter, "credit amount" means the amount agreed to between the corporation and applicant under this chapter, but ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-3

"Director" defined Sec. 3. As used in this chapter, "director" means the president of the corporation. As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-4

"Full-time employee" defined Sec. 4. As used in this chapter, "full-time employee" means an individual who is employed for consideration for at least thirty-five (35) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-5

"Incremental income tax withholdings" defined Sec. 5. As used in this chapter, "incremental income tax withholdings" means the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-5.3

"NAICS" defined Sec. 5.3. As used in this chapter, "NAICS" refers to the North American Industry Classification System. As added by P.L.197-2005, SEC.2. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-5.5

"NAICS industry sector" defined Sec. 5.5. As used in this chapter, "NAICS industry sector" refers to industries that share the same first two (2) digits of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-6

"New employee" defined Sec. 6. (a) As used in this chapter, "new employee" means a full-time employee first employed by a taxpayer in the project that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-7

"Pass through entity" defined Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-8

"Related member" defined Sec. 8. As used in this chapter, "related member" means a person that, with respect to the taxpayer during all or any portion ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-9

"State tax liability" defined Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-10

"Taxpayer" defined Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-11

Credit against state tax liability Sec. 11. Subject to the conditions set forth in this chapter, a taxpayer is entitled to a credit against any state ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-12

Repealed ( Repealed by P.L.4-2005, SEC.148.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-13

Foster job creation and retention; years for which credit claimed Sec. 13. (a) The corporation may make credit awards under this chapter to foster job creation ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-14

Application to enter into agreement for tax credit Sec. 14. A person that proposes a project to create new jobs in Indiana may apply, as provided ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-15-a

Version a Agreement for tax credit with respect to new job creation; conditions Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-15-b

Version b Agreement for tax credit with respect to new job creation; conditions Note: This version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-15.5-a

Version a Agreement for tax credit with respect to job retention; conditions Note: This version of section effective until 7-1-2005. See also following version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-15.5-b

Version b Agreement for tax credit with respect to job retention; conditions Note: This version of section effective 7-1-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-16

Relocation of jobs from one site to another within state; credit prohibited Sec. 16. A person is not entitled to claim the credit provided by this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-17-a

Version a Amount of credit awarded; factors Note: This version of section effective until 7-1-2005. See also following version of this section, effective 7-1-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-17-b

Version b Amount of credit awarded; factors Note: This version of section effective 7-1-2005. See also preceding version of this section, effective until 7-1-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-18-a

Version a Duration of credit; maximum credit with respect to job creation; total maximum with respect to job retention Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-18-b

Version b Duration of credit; maximum credit with respect to job creation; total maximum with respect to job retention Note: This version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-19-a

Version a Agreement for tax credit with respect to job creation; requirements Note: This version of section effective until 7-1-2005. See also following version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-19-b

Version b Agreement for tax credit with respect to job creation; requirements Note: This version of section effective ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-19.5-a

Version a Agreement for tax credit with respect to job retention; requirements Note: This version of section effective until 7-1-2005. See also following version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-19.5-b

Version b Agreement for tax credit with respect to job retention; requirements Note: This version of section effective 7-1-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-20

Claiming credit; submission of required information to department of state revenue Sec. 20. A taxpayer claiming a credit under this chapter must claim the credit on ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-21-a

Version a Pass through entity; calculation of tax credit; shareholder or partner claiming credit; refundable credits Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-21-b

Version b Pass through entity; calculation of tax credit; shareholder or partner claiming credit; refundable credits Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-22

Noncompliance with agreement; assessments Sec. 22. If the department of state revenue or the corporation determines that a taxpayer who has claimed a credit under this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-23

Annual report Sec. 23. On or before March 31 each year, the director shall submit a report to the corporation on the tax credit program under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-24

Biennial evaluation by Indiana economic development corporation Sec. 24. On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-25

Rules adoption; fees Sec. 25. The corporation may adopt rules under IC 4-22-2 necessary to implement this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-26

Economic development for a growing economy fund; use; investments; appropriations Sec. 26. (a) The economic development for a growing economy fund ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13-27

Award of tax credit to nonprofit organization that is high growth company with high skilled jobs Sec. 27. (a) Subject to all other requirements of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-1

"Corporation" defined Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation. As added by P.L.291-2001, SEC.177. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-2

"Pass through entity" defined Sec. 2. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-3

"Qualified investment" defined Sec. 3. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for: (1) the purchase of new ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-4

"State tax liability" defined Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-5

"Taxpayer" defined Sec. 5. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-6

Entitlement to credit; amount Sec. 6. (a) Subject to the provisions of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-7

Qualifications for credit Sec. 7. A taxpayer may claim the credit under this chapter only if: (1) the average wage paid ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-8

Credit for shareholder or partner of pass through entity Sec. 8. (a) If a pass through entity does not have state income tax liability against which ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-9

Division of credit; carryover of excess credit Sec. 9. (a) The total value of a tax credit under this chapter shall be divided equally over seven ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-10

Requests for determinations; notice of intent to claim credit Sec. 10. (a) To be entitled to a credit under this chapter, a taxpayer must request the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-11

Claim for credit on tax return Sec. 11. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-12

Installation or completion of capital improvement required; repayment of tax liability and interest Sec. 12. (a) If a taxpayer receives a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-13.5-13

Adoption of rules Sec. 13. The department and the department of state revenue shall adopt rules to carry out this chapter. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-1

Definitions Sec. 1. (a) The definitions in IC 16-18-2-219, IC 16-18-2-220, IC 16-18-2-290, and IC 16-18-2-349 apply throughout this chapter. (b) As used in this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-2

Entitlement to credit; amount Sec. 2. Each taxable year a person that owns and operates a registered maternity home located in Indiana under IC 16-26-1 and ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-3

Utilization of tax credit Sec. 3. With the exception of a husband and wife, if there is more than one (1) taxpayer that owns and operates ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-4

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-5

Carryover of tax credit; no carryback or refund of unused credit Sec. 5. (a) If the amount determined under section 2 of this chapter for a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-6

Adoption of rules for determining eligibility and compliance Sec. 6. Notwithstanding IC 6-8.1-3-3, the board shall adopt rules for determining eligibility and ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-7

Procedures to obtain tax credit Sec. 7. To obtain a maternity home tax credit provided by this chapter, a taxpayer must: (1) file an application ...

Indiana Code - Taxation - Title 6, Section 6-3.1-14-8

Maximum annual tax credit Sec. 8. The amount of tax credits allowed under this chapter may not exceed five hundred thousand dollars ($500,000) in a state ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-1

"Buddy system project" defined Sec. 1. As used in this chapter, "buddy system project" has the meaning set forth in IC 20-20-15-4(1)(A). As added ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-2

"Qualified computer equipment" defined Sec. 2. As used in this chapter, "qualified computer equipment" means computer equipment, including hardware and software, specified by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-3

"Service center" defined Sec. 3. As used in this chapter, "service center" means an educational service center established under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-4

"State board" defined Sec. 4. As used in this chapter, "state board" refers to the Indiana state board of education. As added by P.L.43-1992, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-5

"State tax liability" defined Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-6

"Taxpayer" defined Sec. 6. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or entity that has any state tax liability. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-7

Taxpayers entitled to credit Sec. 7. A taxpayer that has donated during the taxable year qualified computer equipment to a service center is entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-8

Amount of credit Sec. 8. The department shall grant a tax credit of one hundred dollars ($100) against the state tax liability of a taxpayer who ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-9

Applications for credit Sec. 9. A taxpayer that desires to claim a tax credit under this chapter shall file with the department, in the form that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-10

Minimum standards for equipment; certification Sec. 10. The state board shall, in consultation with the corporation for educational technology if the corporation is established under IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-11

Remittance of tax credits; defective equipment Sec. 11. (a) Before September 1 of each year, the department shall send to the state board a statement of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-12

Sale of equipment Sec. 12. (a) A service center may sell qualified computer equipment received by taxpayers under this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-13

Price for resale of equipment Sec. 13. A service center shall establish a price for the resale of qualified computer equipment that equals: (1) the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-14

Projections of anticipated demand for equipment; refusal to issue credit Sec. 14. (a) Each service center shall develop a two (2) year projection of the anticipated ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-15

Notification of schools Sec. 15. Before July 1 of each year, the state department of education shall notify each school that complies with the minimum instructional ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-16

Rules Sec. 16. The state board shall adopt rules under IC 4-22-2 to implement this chapter, including rules that: (1) assure equitable allocation and nondiscrimination ...

Indiana Code - Taxation - Title 6, Section 6-3.1-15-17

Annual reports Sec. 17. The state board shall perform an annual review of the program implemented by this chapter and before September 1 of each year ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-1

Definitions Sec. 1. The definitions set forth in: (1) IC 14-8-2 that apply to IC 14-21-1; and (2) IC 14-21-1; apply throughout this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-2

"Division" Sec. 2. As used in this chapter, "division" means the division of historic preservation and archaeology of the department of natural resources. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-2.7

"Pass through entity" Sec. 2.7. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-3

"Preservation" Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of: (1) a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-4

"Qualified expenditures" Sec. 4. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation that are chargeable to a capital account. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-5

"Rehabilitation" Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-6

"State tax liability" Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-6.1

"Taxpayer" Sec. 6.1. As used in this chapter, "taxpayer" means an individual, a corporation, an S corporation, a partnership, a limited liability company, a limited liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-7

Credit; amount; married couple filing separate returns Sec. 7. (a) Subject to section 14 of this chapter, a taxpayer is entitled to a credit against the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-7.5

Credit; pass through entity Sec. 7.5. (a) If a pass through entity is entitled to a credit under section 7 of this chapter but does not ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-8

Qualifying conditions Sec. 8. A taxpayer qualifies for a credit under section 7 of this chapter if all of the following conditions are met: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-9

Certifications; conditions; appeal Sec. 9. (a) The division shall provide the certifications referred to in section 8(3) and 8(4) of this chapter if a taxpayer's proposed ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-10

Claim procedure Sec. 10. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-11

Adjusted basis reduction Sec. 11. For purposes of IC 6-3, the adjusted basis of: (1) the structure, if the historic property is a structure; or ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-12

Recapture Sec. 12. (a) A credit claimed under this chapter shall be recaptured from the taxpayer if: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-13

Carryover; unused credit Sec. 13. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-14

Annual limit Sec. 14. The amount of tax credits allowed under this chapter may not exceed: (1) seven hundred fifty thousand dollars ($750,000) in the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-16-15

Rules Sec. 15. The following may adopt rules under IC 4-22-2 to carry out this chapter: (1) The department of state revenue. (2) The ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-1

"Qualified investment" defined Sec. 1. As used in this chapter, "qualified investment" means costs incurred to build or refurbish a riverboat in Indiana that are approved ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-2

"Riverboat" defined Sec. 2. As used in this chapter, "riverboat" has the meaning set forth in IC 4-33-2-17. As added by P.L.19-1994, SEC.10. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-3

"State tax liability" defined Sec. 3. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-4

"Taxpayer" defined Sec. 4. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-5

Entitlement to and amount of credit Sec. 5. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-6

Carryover of credit Sec. 6. (a) If the amount determined under section 5(b) of this chapter for a taxpayer in a taxable year exceeds the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-7

Determination of qualified investment Sec. 7. (a) To be entitled to a credit under this chapter, a taxpayer must request the Indiana economic development corporation to ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-8

Claim for credit Sec. 8. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or ...

Indiana Code - Taxation - Title 6, Section 6-3.1-17-9

Aggregate monetary limitation on credits Sec. 9. (a) The amount of tax credits allowed under this chapter may not exceed one million dollars ($1,000,000) in a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-1

"Community development corporation" defined Sec. 1. As used in this chapter, "community development corporation" has the meaning set forth in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-2

"Fund" defined Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation under IC 4-4-28-13. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-3

"Individual development account" defined Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5. As added ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-4

"Pass through entity" defined Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-5

"State tax liability" defined Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-6

Credit; amount; calculation; application Sec. 6. (a) Subject to the limitations provided in subsection (b) and sections 7, 8, 9, 10, and 11 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-7

Application of tax credit to pass through entities; calculation Sec. 7. If a pass through entity is entitled to a credit under section 6 of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-8

Credit supplement; other credits Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-9

Application for tax credit; proof of payment Sec. 9. (a) A person that or an individual who desires to claim a tax credit as provided in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-10

Amount of tax credits allowed Sec. 10. (a) The amount of tax credits allowed under this chapter may not exceed two hundred thousand dollars ($200,000) in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-18-11

Tax credit available only in year paid Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-1

"State and local tax liability" Sec. 1. As used in this chapter, "state and local tax liability" means a taxpayer's total tax liability incurred under: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-1.5

"Pass through entity" Sec. 1.5. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-2

"Qualified investment" Sec. 2. As used in this chapter, "qualified investment" means the amount of a taxpayer's expenditures that is: (1) for redevelopment or rehabilitation ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-2.5

"Taxpayer" Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability. As added ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-3

Entitlement to credit; amount; assignment Sec. 3. (a) Subject to section 5 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-4

Credit carryover; carryback or refund unavailable Sec. 4. If the amount of the credit determined under section 3 of this chapter for a taxable year exceeds ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-5

Ineligibility for credit to extent of reduction or cessation of operations in Indiana; eligibility determinations; criteria; appeals Sec. 5. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-19-6

Method of claiming credit; submission of information Sec. 6. To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-1

"Earned income" defined Sec. 1. As used in this chapter, "earned income" means the sum of the: (1) wages, salaries, tips, and other employee compensation; ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-2

"Homestead" defined Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-20.9-1. As added by P.L.151-2001, SEC.5. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-3

"State income tax liability" defined Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-4

Entitlement to credit Sec. 4. (a) Except as provided in subsection (b), an individual is entitled to a credit under this chapter if the: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-5

Amount of credit Sec. 5. (a) Each year, an individual described in section 4 of this chapter is entitled to a refundable credit against the individual's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-6

Filing with department required Sec. 6. To obtain the credit provided by this chapter, an individual must file with the department information concerning the property taxes ...

Indiana Code - Taxation - Title 6, Section 6-3.1-20-7

Amount of credits determined by department and deposited in state general fund Sec. 7. (a) The department shall before July 1 of each year determine the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-1

Creation of credit Sec. 1. This chapter creates the Indiana earned income tax credit. As added by P.L.273-1999, SEC.227. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-2

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-3

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-4

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-5

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-6

Credit; amount; calculation; eligible persons Sec. 6. (a) An individual who is eligible for an earned income tax credit under Section 32 of the Internal Revenue ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-7

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-8

Claim for credit on return or advance payment; submission of information Sec. 8. To obtain a credit under this chapter or the advance payment of a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-9

Application of credit to TANF Sec. 9. (a) The division of family and children shall apply the refundable portion of the credits provided under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-3.1-21-10

Expiration of chapter Sec. 10. This chapter expires December 31, 2011. As added by P.L.273-1999, SEC.227. Amended by P.L.291-2001, SEC.152; P.L.192-2002(ss), SEC.116; P.L.246-2005, SEC.74. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-1

Applicability of definitions Sec. 1. The definitions set forth in: (1) IC 14-8-2 that apply to IC 14-21-1; and (2) IC 14-21-1; apply throughout ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-2

"Division" defined Sec. 2. As used in this chapter, "division" means the division of historic preservation and archeology of the department of natural resources. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-3

"Preservation" defined Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-4

"Qualified expenditures" defined Sec. 4. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation of a structure that enables the structure ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-5

"Rehabilitation" defined Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-6

"State tax liability" defined Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-7

"Taxpayer" defined Sec. 7. As used in this chapter, "taxpayer" means: (1) an individual filing a single return; or (2) a married couple filing ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-8

Entitlement to credit Sec. 8. (a) Subject to section 14 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-9

Conditions for credit qualification Sec. 9. A taxpayer qualifies for a credit under section 8 of this chapter if all of the following conditions are met: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-10

Certifications for rehabilitation work Sec. 10. (a) The division shall provide the certifications referred to in section 9(3) and 9(4) of this chapter if a taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-11

Credit claimed on tax return Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-12

Reduction of adjusted basis Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-13

Recaptured credit Sec. 13. (a) A credit claimed under this chapter shall be recaptured from the taxpayer ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-14

Credit exceeding tax liability Sec. 14. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-15

Maximum credit Sec. 15. The amount of tax credits allowed under this chapter may not exceed two hundred fifty thousand dollars ($250,000) in a state fiscal ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22-16

Adoption of rules Sec. 16. The following may adopt rules under IC 4-22-2 to carry out this chapter: (1) The department of state revenue. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-1

"Pass through entity" defined Sec. 1. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-2

"Rerefined lubrication oil" defined Sec. 2. As used in this chapter, "rerefined lubrication oil" means base oil: (1) manufactured from at least ninety-five percent (95%) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-3

"State tax liability" defined Sec. 3. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-4

"Taxpayer" defined Sec. 4. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-5

Entitlement to credit Sec. 5. Subject to section 9 of this chapter, a person is entitled to a credit against the person's state tax liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-6

Amount of credit Sec. 6. (a) The amount of the credit to which a taxpayer is entitled under this chapter equals the product of: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-7

Credit for shareholder, partner, or member of pass through entity Sec. 7. If a pass through entity is entitled to a credit under section 5 of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-8

Carryover of unused credit Sec. 8. A taxpayer is entitled to carry forward, for a period not to exceed two (2) years, any unused credit under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-9

Requests for determinations Sec. 9. To be entitled to a credit under this chapter, a taxpayer must request the department of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-22.2-10

Expiration of chapter Sec. 10. This chapter expires January 1, 2006. As added by P.L.291-2001, SEC.149. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-1

"Brownfield" defined Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3. As added by P.L.109-2001, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-1.5

"Legislative body" Sec. 1.5. As used in this chapter, "legislative body" refers to: (1) the legislative body of a municipality (as defined ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-2

"Pass through entity" defined Sec. 2. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-3

"Qualified investment" defined Sec. 3. As used in this chapter, "qualified investment" means costs that: (1) result from work performed in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-3.5

"State financial assistance" defined Sec. 3.5. As used in this chapter, "state financial assistance" means money received by a taxpayer: (1) as a direct ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-4

"State tax liability" defined Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability for a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-5-a

Version a Taxpayer credit; eligibility; department determination; Indiana development finance authority Note: This version of section effective until 5-15-2005. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-5-b

Version b Taxpayer credit; eligibility; department determination; Indiana finance authority Note: This version of section effective 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-6

Amount of credit Sec. 6. The amount of the credit allowed under this chapter with respect to each brownfield site is equal to the lesser of: ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-7

Repealed ( Repealed by P.L.245-2003, SEC.35.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-8

Repealed ( Repealed by P.L.245-2003, SEC.35.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-9

Repealed ( Repealed by P.L.245-2003, SEC.35.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-10

Repealed ( Repealed by P.L.245-2003, SEC.35.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-11

Credit carryover and carryback Sec. 11. (a) If the amount determined under section 6 of this chapter in a taxable year exceeds the taxpayer's state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-12-a

Version a Certification of qualified investment action; action required by taxpayer Note: This version of section effective until 5-15-2005. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-12-b

Version b Certification of qualified investment action; action required by taxpayer Note: This version of section effective 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-13-a

Version a Credit to be claimed on tax return; submissions to department of state revenue Note: This version of section effective until 5-15-2005. See ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-13-b

Version b Credit to be claimed on tax return; submissions to department of state revenue Note: This version of section ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-14

Pass through entities entitled to credit Sec. 14. (a) If a pass through entity is entitled to a credit under this chapter but does not have ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-15-a

Version a Maximum amount of credit; source of funding for credit Note: This version of section effective until 5-15-2005. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-15-b

Version b Maximum amount of credit; source of funding for credit Note: This version of section effective 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-16

Expiration of credit; carryover after expiration date Sec. 16. A tax credit may not be allowed under this chapter for a taxable year that begins after ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23-17

Guidelines Sec. 17. The Indiana finance authority, after consulting with the department of environmental management and the budget agency and without complying with IC 4-22-2, may ...

Indiana Code - Taxation - Title 6, Section 6-3.1-23.8

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-1

"Pass through entity" defined Sec. 1. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-2

"Qualified Indiana business" defined Sec. 2. As used in this chapter, "qualified Indiana business" means an independently owned and operated business that is certified as a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-3

"Qualified investment capital" defined Sec. 3. As used in this chapter, "qualified investment capital" means debt or equity capital that is provided to a qualified Indiana ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-4

"State tax liability" defined Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-5

"Taxpayer" defined Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-6

Credit; eligibility Sec. 6. A taxpayer that: (1) provides qualified investment capital to a qualified Indiana business; and (2) fulfills the requirements of the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-7

Certification of qualified Indiana business; forms; fee Sec. 7. (a) The Indiana economic development corporation shall certify that a business is ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-8

Maximum allowable credit; notice to investors Sec. 8. (a) A certification provided under section 7 of this chapter must include notice to the investors of the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-9

Maximum annual statewide allowance for credits; treatment of credit carryovers; program expiration Sec. 9. (a) The total amount of tax credits that may be allowed under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-10

Credit; calculation Sec. 10. Subject to sections 8 and 13 of this chapter, the amount of the credit to which a taxpayer is entitled under section ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-11

Pass through entity; eligibility of owners, shareholders, or members for credit Sec. 11. If a pass through entity is entitled ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-12-a

Version a Carryover; unused tax credit Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-12-b

Version b Carryover; unused tax credit Note: This version of section effective 1-1-2006. See also preceding version of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-12.5

Certification of investment plan; application; proof of investment within two years Sec. 12.5. (a) A taxpayer wishing to obtain a credit under this chapter must apply ...

Indiana Code - Taxation - Title 6, Section 6-3.1-24-13

Returns; submission of certificates from Indiana economic development corporation Sec. 13. To receive the credit provided by this chapter, a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-1

"Coal combustion product" Sec. 1. As used in this chapter, "coal combustion product" means the byproducts resulting from the combustion of coal in a facility located ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-2

"Manufacturer" Sec. 2. (a) As used in this chapter, "manufacturer" means a taxpayer that: (1) obtains and uses coal combustion products ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-3

"Recycled component" Sec. 3. As used in this chapter, a unit of materials, goods, or other tangible personal property is a "recycled ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-4

"State tax liability" Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-5

Entitlement to credit; amount Sec. 5. (a) A manufacturer is entitled to a credit against the manufacturer's state tax liability as follows: (1) In the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-6

Credit for shareholder, partner, or member of pass through entity Sec. 6. (a) If a manufacturer that claims a credit under this chapter is a pass ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-7

Duration of credit Sec. 7. A manufacturer with a facility located in Indiana may claim a credit under this chapter in each of ten (10) consecutive ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-8

Carryover, carryback, or refund of unused credit disallowed Sec. 8. (a) If the amount determined under section 5 of this chapter for a taxable year exceeds ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-9

Application for credit Sec. 9. To obtain a credit under this chapter, the manufacturer must file with the department information that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-25.2-10

Conditions on obtaining credit Sec. 10. A taxpayer that obtains a deduction under IC 6-1.1-44 may not obtain a credit under this chapter for the same ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-1

"Base state tax liability" Sec. 1. As used in this chapter, "base state tax liability" means a taxpayer's state tax liability in the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-2

Repealed ( Repealed by P.L.4-2005, SEC.148.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-2.5

"Corporation" Sec. 2.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.4-2005, SEC.102. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-3

"Director" Sec. 3. As used in this chapter, "director" has the meaning set forth in IC 6-3.1-13-3. As added by P.L.224-2003, SEC.197. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-4

"Full-time employee" Sec. 4. As used in this chapter, "full-time employee" has the meaning set forth in IC 6-3.1-13-4. As added by P.L.224-2003, SEC.197. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-5

"Highly compensated employee" Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-5.5

"Motion picture or audio production" Sec. 5.5. As used in this chapter, "motion picture or audio production" means a: (1) feature length film; (2) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-6

"New employee" Sec. 6. As used in this chapter, "new employee" has the meaning set forth in IC 6-3.1-13-6. As added by P.L.224-2003, SEC.197. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-7

"Pass through entity" Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-8-a

Version a "Qualified investment" Note: This version of section effective until 5-15-2005. See also following version of this section, effective 5-15-2005. Sec. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-8-b

Version b "Qualified investment" Note: This version of section effective 5-15-2005. See also preceding version of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-9

"State tax liability" Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-10

Repealed ( Repealed by P.L.199-2005, SEC.40.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-11

"Taxpayer" Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-12

Purpose of credit Sec. 12. The corporation may make credit awards under this chapter to foster job creation and higher wages in Indiana. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-13

Entitlement to credit Sec. 13. A taxpayer that: (1) is awarded a tax credit under this chapter by the corporation; and (2) complies with ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-14

Amount of credit Sec. 14. The total amount of a tax credit claimed for a taxable year under this chapter is a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-15

Carry forward of credit Sec. 15. (a) A taxpayer may carry forward an unused credit for the number of years determined by the corporation, not to ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-16

Shareholder or partner entitled to credit Sec. 16. If a pass through entity does not have state tax liability against which the tax credit may be ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-17

Application Sec. 17. A person that proposes a project to create new jobs or increase wage levels in Indiana may apply to the corporation before the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-18-a

Version a Agreement for credit; conditions Note: This version of section effective until 5-15-2005. See also following version of this section, effective 5-15-2005. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-18-b

Version b Agreement for credit; conditions Note: This version of section effective 5-15-2005. See also preceding version ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-19

Credit disallowed for relocated jobs Sec. 19. A person is not entitled to claim the credit provided by this chapter for any jobs that the person ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-20

Amount Sec. 20. The corporation shall certify the amount of the qualified investment that is eligible for a credit ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-21

Agreement for credit; contents Sec. 21. The corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-22

Certificate of verification Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the director's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-23

Noncompliance; assessment Sec. 23. If the director determines that a taxpayer who has received a credit under this chapter is not complying with the requirements of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-24

Report; contents Sec. 24. On or before March 31 each year, the director shall submit a report to the corporation on the tax credit program under ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-25

Biennial evaluation; report Sec. 25. On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The evaluation must include an ...

Indiana Code - Taxation - Title 6, Section 6-3.1-26-26

Expiration Sec. 26. (a) This chapter applies to taxable years beginning after December 31, 2003. (b) Notwithstanding the other provisions of this ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-1

"Biodiesel" Sec. 1. As used in this chapter, "biodiesel" means a renewable, biodegradable, mono alkyl ester combustible liquid fuel derived from agricultural plant oils or animal ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-2

"Blended biodiesel" Sec. 2. As used in this chapter, "blended biodiesel" refers to a blend of biodiesel with petroleum diesel so that the percentage of biodiesel ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-2.5

"Corporation" Sec. 2.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation. As added by P.L.191-2005, SEC.2. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-3

"Dealer" Sec. 3. As used in this chapter, "dealer" has the meaning set forth in IC 6-6-1.1-103. As added by P.L.224-2003, SEC.199. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-3.2

"Distribute at retail" Sec. 3.2. As used in this chapter, "distribute at retail" means to sell or otherwise distribute for consideration to an end user in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-3.5

"Facility" Sec. 3.5. As used in this chapter, "facility" refers to a facility that is located in Indiana and is for the production of: (1) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-4

"Pass through entity" Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-5

Repealed ( Repealed by P.L.191-2005, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-6

"State tax liability" Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-7

"Taxpayer" Sec. 7. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.224-2003, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-8

Biodiesel production tax credit Sec. 8. (a) Subject to section 9.5 of this chapter, a taxpayer that has been certified by the corporation as eligible for ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-9

Blended biodiesel production credit Sec. 9. (a) Subject to section 9.5 of this chapter, a taxpayer that has been certified by the corporation as eligible for ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-9.5

Maximum amount of tax credits allowed Sec. 9.5. The total amount of credits allowed under: (1) section 8 of this chapter; (2) section 9 ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-10

Credit for sale of blended biodiesel Sec. 10. (a) A taxpayer that: (1) is a dealer; and (2) distributes at retail blended biodiesel in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-11

Pass through entities Sec. 11. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability against ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-12-a

Version a Carryover of tax credits Note: This version of section effective until 1-1-2006. See also following version of this section, effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-12-b

Version b Carryover of tax credits; assignment Note: This version of section effective 1-1-2006. See also preceding ...

Indiana Code - Taxation - Title 6, Section 6-3.1-27-13

Claiming credit Sec. 13. To receive the credit provided by this chapter, a taxpayer must do the following: (1) Claim the credit on the taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-1

"Corporation" Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation created by IC 5-28-3-1. As added by P.L.224-2003, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-2

"Ethanol" Sec. 2. As used in this chapter, "ethanol" means agriculturally derived ethyl alcohol. As added by P.L.224-2003, SEC.200. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-3

"Facility" Sec. 3. As used in this chapter, "facility" refers to a facility for the production of ethanol that satisfies all the following: (1) The ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-4

"Pass through entity" Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-5

"State tax liability" Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-6

"Taxpayer" Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.224-2003, ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-7

Ethanol production tax credit Sec. 7. Subject to IC 6-3.1-27-9.5 and section 11 of this chapter, a taxpayer that has been certified by the corporation as ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-8

Pass through entities Sec. 8. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability against ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-9

Carryover of excess tax credits Sec. 9. (a) If the amount of the credit determined under this chapter for a taxpayer in a taxable year exceeds ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-10

Claiming tax credits Sec. 10. To receive the credit provided by this chapter, a taxpayer must do the following: (1) Claim the credit on the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-28-11

Maximum amount of tax credits awarded Sec. 11. (a) The total amount of credits allowed a taxpayer (or, if the person producing the ethanol ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-1

Legislative intent; use of women and minority businesses as vendors Effective 1-1-2006. Sec. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-2

"Commission" Effective 1-1-2006. Sec. 2. As used in this chapter, "commission" refers to the Indiana utility regulatory commission. As ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-3

"Corporation" Effective 1-1-2006. Sec. 3. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-4

"Department" Effective 1-1-2006. Sec. 4. As used in this chapter, "department" refers to ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-5

"Indiana coal" Effective 1-1-2006. Sec. 5. As used in this chapter, "Indiana coal" has the meaning set forth in IC 4-4-30-4. ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-6

"Integrated coal gasification powerplant" Effective 1-1-2006. Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-7

"Minority" Effective 1-1-2006. Sec. 7. As used in this chapter, "minority" means a member of a minority group (as defined in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-8

"Minority business enterprise" Effective 1-1-2006. Sec. 8. As used in this section, "minority business enterprise" has the meaning set forth in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-9

"Pass through entity" Effective 1-1-2006. Sec. 9. As used in this chapter, "pass through entity" means: (1) a corporation that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-10

"Qualified investment" Effective 1-1-2006. Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for: (1) all ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-11

"State tax liability" Effective 1-1-2006. Sec. 11. As used in this chapter, "state tax liability" means a taxpayer's total tax liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-12

"Taxpayer" Effective 1-1-2006. Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-13

"Women's business enterprise" Effective 1-1-2006. Sec. 13. As used in this section, "women's business enterprise" has the meaning set forth in ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-14

Credit Effective 1-1-2006. Sec. 14. (a) A taxpayer that: (1) is awarded a tax credit under this chapter by the ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-15

Computation of credit amount Effective 1-1-2006. Sec. 15. Subject to section 16 of this chapter, the amount of the credit to ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-16

Limitations on use of credit Effective 1-1-2006. Sec. 16. (a) A credit awarded under section 15 of this chapter must be ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-17

Preconstruction application for credit Effective 1-1-2006. Sec. 17. A person that proposes to place a new integrated coal gasification powerplant into ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-18

Conditions for granting credit application Effective 1-1-2006. Sec. 18. After receipt of an application, the corporation may enter into an agreement ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-19

Terms of required agreement; certificate of compliance Effective 1-1-2006. Sec. 19. (a) The corporation shall enter into an agreement with an ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-20

Allocation of credit among shareholders, partners, and members Effective 1-1-2006. Sec. 20. (a) This section applies if a qualified investment is ...

Indiana Code - Taxation - Title 6, Section 6-3.1-29-21

Claiming tax credit Effective 1-1-2006. Sec. 21. To receive the credit awarded by this chapter, a taxpayer ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-1

"Corporate headquarters" Effective 1-1-2007. Sec. 1. As used in this chapter, "corporate headquarters" means the building or buildings where the principal ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-2

"Eligible business" Effective 1-1-2007. Sec. 2. As used in this chapter, "eligible business" means a business that: (1) is engaged ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-3

"Pass through entity" Effective 1-1-2007. Sec. 3. As used in this chapter, "pass through entity" means: (1) a corporation that ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-4

"Qualifying project" Effective 1-1-2007. Sec. 4. As used in this chapter, "qualifying project" means the relocation of the corporate headquarters of ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-5

"Relocation costs" Effective 1-1-2007. Sec. 5. As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-6

"State tax liability" Effective 1-1-2007. Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-7

"Taxpayer" Effective 1-1-2007. Sec. 7. As used in this chapter, "taxpayer" means an individual or entity that has any state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-8

Tax credit Effective 1-1-2007. Sec. 8. A taxpayer that: (1) is an eligible business; (2) completes a qualifying project; ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-9

Determination of tax credit amount Effective 1-1-2007. Sec. 9. (a) Subject to subsection (b), the amount of the credit to ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-10

Pass through entity; shareholder, partner, or member Effective 1-1-2007. Sec. 10. If a pass through entity is entitled to a credit ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-11

Carryover; unused tax credit Effective 1-1-2007. Sec. 11. (a) If the credit provided by this chapter exceeds the taxpayer's state tax ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-12

Claiming tax credit; returns; information required by department of state revenue Effective 1-1-2007. Sec. 12. To receive the credit provided by ...

Indiana Code - Taxation - Title 6, Section 6-3.1-30-13

Determination of expenses resulting from relocation Effective 1-1-2007. Sec. 13. In determining whether an expense of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-1

Definitions Sec. 1. As used in this chapter: "Adjusted gross income" has the same definition that the term is given in IC 6-3-1-3.5(a), except that ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-1.1

Determination of allocation amount Effective 1-1-2006. Sec. 1.1. (a) For purposes of allocating the certified distribution made to a county under ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-1.3

Districts not entitled to distribution Sec. 1.3. (a) This section applies to a county solid waste management district (as defined in IC 13-11-2-47) or a joint ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-2

Authorization; rate of tax; form and adoption of ordinance Sec. 2. (a) The county council of any county in which the county option income tax will ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-2.5

Additional tax for jail and juvenile detention center in county with population between 41,000 and 43,000 Sec. 2.5. (a) This section applies only to a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-2.7

Additional county adjusted gross income tax in county with population between 71,000 and 71,400 Sec. 2.7. (a) This ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-2.8

Additional rate for criminal justice facilities; fund; use of additional revenue; balance transfer to county highway fund Sec. 2.8. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-2.9

Additional rate for county jail facilities; fund; use of additional revenue; balance transfer to county highway fund Sec. 2.9. (a) This section applies to a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-3

Increase of tax rate; ordinance; requisites Sec. 3. (a) The county council may increase the county adjusted gross income tax rate imposed upon the resident county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-3.1

Decrease in county adjusted gross income tax rate; adoption of ordinance; procedures Sec. 3.1. (a) The county council may decrease the county adjusted gross income tax ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-3.3

Additional rate for jail facilities in county subject to federal court order; use of additional revenues Sec. 3.3. (a) This section applies only to a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-3.5

Additional tax for jail and justice center in county with population between 13,500 and 14,000 Sec. 3.5. (a) This section applies only to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-3.6

Additional rate for county courthouse; fund; use of additional revenue; balance transfer to county highway fund Sec. 3.6. (a) This section applies only to a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-4

Duration of tax; rescission of tax; ordinance Sec. 4. (a) The county adjusted gross income tax imposed by a county council under this chapter remains in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-5

Tax in effect part of year; computation Sec. 5. (a) Except as provided in subsections (b) through (c), if the county adjusted gross income tax is ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-6

Credit for taxes imposed by governmental entities outside Indiana Sec. 6. (a) Except as provided in subsection (b), if for a particular taxable year a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-7

Credit for the elderly; computation Sec. 7. (a) If for a particular taxable year a county taxpayer is, or a county taxpayer and his spouse who ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-8

Accounts in state general fund; deposits Sec. 8. (a) A special account within the state general fund shall be established for each county adopting the county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-9

Calculation of certified distribution; notice to county auditor Sec. 9. (a) Revenue derived from the imposition of the county adjusted gross income tax shall, in the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-9.5

Repealed ( Repealed by P.L.267-2003, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-10

Distribution of revenue; time; use Sec. 10. (a) Except as provided in subsection (b), one-half (1/2) of each adopting county's certified distribution for a calendar year ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-11

Property tax replacement; calculation of certified shares Sec. 11. (a) Except for: (1) revenue that must be used to pay the costs of operating a ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-12-a

Version a Allocation of property tax replacement credits; amount; formula; certification Note: This version of section effective until 1-1-2006. See also following version of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-12-b

Version b Allocation of property tax replacement credits; amount; formula; certification Note: This version of section effective 1-1-2006. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-13

Allocation of replacement credits; tax levy not due in same year as credit distribution; amount; formula; adjustments Sec. 13. (a) If a civil taxing unit or ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-14-a

Version a Replacement credits; determination limited; multiple county taxing units; effect upon budget, property tax rates, and school funds Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-14-b

Version b Replacement credits; determination limited; multiple county taxing units; effect upon budget, property tax rates, and school funds Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-15-a

Version a Attributed levy; allocation of certified shares Note: This version of section effective until 1-1-2006. See also following version of this section, effective ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-15-b

Version b Attributed allocation amount; allocation of certified shares Note: This version of section effective 1-1-2006. See also ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-16

County residency and place of business or employment; determination Sec. 16. (a) For purposes of this chapter, an individual shall be treated as a resident of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-17

Reciprocity agreements between local governmental entities Sec. 17. (a) The county council of any adopting county may adopt an ordinance to enter into reciprocity agreements with ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-18

Adjusted gross income tax provisions; applicability; employer's annual withholding report Sec. 18. (a) Except as otherwise provided in this chapter, all provisions of the adjusted gross ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-19

Citation to prior law; continued effect of rules Sec. 19. (a) If a provision of the prior county adjusted gross income tax law (IC 6-3.5-1) has ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-20

Reserved ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-21

Annual report to county auditor Sec. 21. Before October 2 of each year, the department shall submit a report to each county auditor indicating the balance in the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-21.1

Distribution of excess balance; use Sec. 21.1. (a) If, after receiving a recommendation from the budget agency, the department determines that a sufficient balance exists in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-22

Obligations or leases entered into by civil taxing unit; public sale Sec. 22. Notwithstanding any other law, if a civil taxing unit desires to issue obligations ...

Indiana Code - Taxation - Title 6, Section 6-3.5-1.1-23

Pledges Sec. 23. (a) A pledge of county adjusted gross income tax revenues under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-1

Definitions Sec. 1. As used in this chapter: (1) "Agency" means a board, commission, division, bureau, committee, authority, military ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-2

Counties over 400,000 but less than 700,000; ordinance imposing tax; maximum rate Sec. 2. Before July 1 of any year, the county council of a county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-3

Employers and employees subject to tax Sec. 3. If the county council adopts an ordinance to impose the employment tax, employers and employees are subject to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-4

Persons exempt from tax Sec. 4. The following persons are exempt from the employment tax: (1) the United States; (2) an agency of the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-5

Rescission of tax Sec. 5. Before July 1 of any year, the county council may adopt an ordinance to rescind the employment tax. If the county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-6

Increasing or decreasing tax Sec. 6. Before July 1 of any year, the county council may adopt an ordinance to increase or decrease the employment tax ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-7

Copies of ordinances Sec. 7. If a county council adopts an ordinance to impose, rescind, or change the rate of the employment tax, the county council ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-8

Quarterly payments Sec. 8. An employer described in section 3 of this chapter shall pay employment tax for each calendar quarter equal to the sum of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-9

Filing returns; record keeping requirement Sec. 9. Each employer described in section 3 of this chapter shall pay the total employment tax due for each calendar ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-10

County mass transportation fund; deposit of revenue Sec. 10. The county treasurer shall deposit all employment tax revenues in a fund to be known as the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-11

Tokens for public passenger transportation Sec. 11. The county council may establish a method of provide to each taxpayer at the time the employment tax is ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-12

Estimated tax revenues Sec. 12. On or before August 1st of each year, the auditor of a county which has adopted the employment tax shall provide ...

Indiana Code - Taxation - Title 6, Section 6-3.5-2-13

Interest penalties Sec. 13. If an employer fails to pay all or any part of the employment tax due for a calendar quarter within the time ...

Indiana Code - Taxation - Title 6, Section 6-3.5-3

Repealed ( Repealed by P.L.28-1997, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-1

Definitions Sec. 1. As used in this chapter: "Branch office" means a branch office of the bureau of motor vehicles. "County council" includes the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-2

Imposition and rate of surtax; application of tax; wheel tax; duration Sec. 2. (a) The county council ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-3

Motor vehicles subject to tax Sec. 3. If a county council adopts an ordinance imposing the surtax after December 31 but before July 1 of the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-4

Rescission of surtax and wheel tax Sec. 4. (a) After January 1 but before July 1 of any year, the county council may, subject to the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-5

Increase or decrease of surtax; rate Sec. 5. (a) The county council may, subject to the limitations imposed by subsection (b), adopt an ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-6

Adopted ordinance; transmittal of copy to commissioner of bureau of motor vehicles Sec. 6. If a county council adopts an ordinance to impose, rescind, or change ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-7

Registration of motor vehicle; surtax; amount; collection Sec. 7. A person may not register a motor vehicle in a county that has adopted the surtax unless ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-7.3

Surtax; amount; schedule Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-7.4

Surtax adjustment Sec. 7.4. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-8

Collections by branch office; disposition Sec. 8. The surtax collected by a branch office shall be deposited daily by the branch manager in a separate account ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-9

Collections by branch office; remittance to county treasurer; report Sec. 9. On or before the tenth day of the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-10

Collections by branch office; report to bureau of motor vehicles Sec. 10. Each branch office manager shall report surtax collections, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-11

Collections by bureau of motor vehicles; remittance to county treasurer; report to county auditor Sec. 11. If surtax is collected directly by the bureau of motor ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-12

Appropriation of money derived from surtax Sec. 12. In the case of a county that contains a consolidated city, the city-county council may appropriate money derived ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-13

Surtax fund; allocation; distribution; use Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-14

Estimate of revenues; distribution Sec. 14. (a) On or before August 1 of each year, the auditor of a county that contains a consolidated city of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-15

Service charge for surtax Sec. 15. Each license branch shall collect the service charge prescribed under IC 9-29 for the surtax collected with respect to each ...

Indiana Code - Taxation - Title 6, Section 6-3.5-4-16

Violations; offense Sec. 16. (a) The owner of a motor vehicle who knowingly registers the vehicle ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-1

Definitions Sec. 1. As used in this chapter: "Branch office" means a branch office of the bureau of motor vehicles. "Bus" has the meaning ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-2

Imposition of tax; annual license excise tax; rate Sec. 2. (a) The county council of any county may, subject to the limitation imposed by subsection (b), ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-3

Vehicles subject to tax Sec. 3. The wheel tax applies to the following classes of vehicles: (1) buses; (2) recreational vehicles; (3) semitrailers; ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-4

Exempt vehicles Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is: (1) owned by this state; ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-5

Registration of vehicles Sec. 5. If a county council adopts an ordinance imposing the wheel tax after December 31 but before July 1 of the following ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-6

Rescission of wheel tax and annual license excise surtax Sec. 6. (a) After January 1 but before July 1 of any year, the county council may, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-7

Increase or decrease of tax; rates Sec. 7. (a) The county council may, subject to the limitations imposed by subsection (b), adopt an ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-8

Adopted ordinance; transmittal of copy to commissioner of bureau of motor vehicles Sec. 8. If a county council adopts an ordinance to impose, rescind, or change ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-8.5

Credit upon sale of vehicle Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-9

Registration of motor vehicle; wheel tax; amount; collection Sec. 9. A person may not register a vehicle in a county which has adopted the wheel tax ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-10

Collections by branch office; disposition Sec. 10. The wheel tax collected by a branch office shall be deposited daily by the branch manager in a separate ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-11

Collections by branch office; remittance to county treasurer; report Sec. 11. On or before the tenth day of the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-12

Collections by branch office; report to bureau of motor vehicles Sec. 12. Each branch office manager shall report wheel tax collections, if any, to the bureau ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-13

Collections by bureau of motor vehicles; remittance to county treasurer; report to county auditor Sec. 13. If the wheel tax is collected directly by the bureau ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-14

Appropriation of money derived from wheel tax Sec. 14. (a) In the case of a county that contains a consolidated city, the city-county council may appropriate ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-15

Wheel tax fund; allocation; distribution; use Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-16

Estimate of revenues; distribution Sec. 16. (a) On or before August 1 of each year, the auditor of a county that contains a consolidated city of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-17

Service charge Sec. 17. Each license branch shall collect the service charge prescribed under IC 9-29 for the wheel tax collected with respect to each vehicle ...

Indiana Code - Taxation - Title 6, Section 6-3.5-5-18

Violations; offense Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-1

Definitions Sec. 1. As used in this chapter: "Adjusted gross income" has the same definition that the term is given in IC 6-3-1-3.5. However, in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-1.1

Determination of allocation amount Effective 1-1-2006. Sec. 1.1. (a) For purposes of allocating the certified distribution made to a county under ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-1.3

Districts not entitled to distribution Sec. 1.3. (a) This section applies to a county solid waste management ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-2

County income tax council; established; powers Sec. 2. (a) A county income tax council is established for each county in Indiana. The membership of each county's ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-3

County income tax council; allocation of votes Sec. 3. (a) In the case of a city or town that lies within more than one (1) county, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-4

Resolutions; transmittal to county auditor Sec. 4. (a) A member of the county income tax council may exercise its votes by passing ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-5

Ordinances; procedure for proposal; voting Sec. 5. Any member of a county income tax council may present an ordinance for passage. To ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-6

Ordinances; limitation of number; effect of passage on proposed ordinances; proposed ordinances with same effect Sec. 6. (a) A county income tax council may pass only ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-7

Ordinances; hearing; notice Sec. 7. (a) Before a member of the county income tax council may propose an ordinance or vote on a proposed ordinance, the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-8

Imposition of tax; time; rate of tax; necessity and form of ordinance; recording of votes Sec. 8. (a) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-9

Increase of tax rate Sec. 9. (a) If on January 1 of a calendar year the county option income tax rate in effect for resident county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-9.5

Repealed ( Repealed by P.L.2-1989, SEC.56.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-10

Effect of adoption of county option income tax and county adjusted gross income tax in same county Sec. 10. If during a particular calendar year the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-11

Freeze of tax rate; adoption, duration, and rescission of ordinance Sec. 11. (a) The county income tax council of any county may adopt an ordinance to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-12

Duration of tax; rescission of tax; record of votes Sec. 12. (a) The county option income tax imposed by a county income tax council under ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-12.5

Decrease in county option income tax rate; adoption of ordinance; procedures Sec. 12.5. (a) The county income tax council may adopt an ordinance to decrease the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-13

Increase of homestead credit percentage; determination Sec. 13. (a) A county income tax council of a county in which the county option income tax is in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-14

Taxpayer subject to different tax rates; rate of tax Sec. 14. If for any taxable year a county taxpayer is subject to different tax rates for ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-15

Tax not in effect entire taxable year Sec. 15. If the county option income tax is not in effect during a county taxpayer's entire taxable year, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-16

Deposit of revenue in special account Sec. 16. (a) A special account within the state general fund shall be established for each county that adopts the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17

Calculation of certified distribution; notice to county auditor Sec. 17. (a) Revenue derived from the imposition of the county option income tax shall, in the manner ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17.2

Annual report to county auditor Sec. 17.2. Before October 2 of each year, the department shall submit a report to each county auditor indicating the balance ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17.3

Distribution of excess balance; use Sec. 17.3. (a) If, after receiving a recommendation from the budget agency, the department determines that a sufficient balance exists in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17.4

Repealed ( Repealed by P.L.267-2003, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17.5

Repealed ( Repealed by P.L.267-2003, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-17.6

Repealed ( Repealed by P.L.267-2003, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-18-a

Version a Use of revenue by county auditors; distribution of revenue to civil taxing units and school corporations; qualified economic development tax projects Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-18-b

Version b Use of revenue by county auditors; distribution of revenue to civil taxing units and school corporations; qualified economic development tax projects Note: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-18.5

Distributive shares to civil taxing units in counties containing a consolidated city Sec. 18.5. (a) This section applies to a county containing a consolidated city. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-19

Calculation of distributive shares; allowable uses of revenue Sec. 19. (a) Except as provided in sections 18(e) and 18.5(b)(3) of this chapter, in determining the fractional ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-20

County residents; determination Sec. 20. (a) For purposes of this chapter, an individual shall be treated as a resident of the county in which he: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-21

Reciprocity agreements Sec. 21. (a) Using procedures provided under this chapter, the county income tax council of any adopting county may pass an ordinance to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-22

Adjusted gross income tax provisions; applicability; employer's annual withholding report Sec. 22. (a) Except as otherwise provided in subsection (b) and the other provisions of this ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-23

Credit for income tax imposed by local governmental entity outside Indiana Sec. 23. (a) Except as provided in subsection (b), ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-24

Credit for elderly or totally disabled persons Sec. 24. (a) If for a particular taxable year a county taxpayer is, or a county taxpayer and the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-25

Public sale of obligations Sec. 25. Notwithstanding any other law, if a civil taxing unit desires to issue obligations, or enter into leases, payable wholly or ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-26

Enforcement of pledge of county option income tax revenue; covenant by general assembly Sec. 26. (a) A pledge of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-27

Miami County additional rate; findings; use Sec. 27. (a) This section applies only to Miami County. Miami County possesses unique economic development challenges due to: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-6-28

Howard County additional rate; findings; uses Sec. 28. (a) This section applies only to Howard County. (b) Maintaining low property tax rates is essential to ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-1

"Adjusted gross income" defined Sec. 1. (a) Except as otherwise provided in this section, as used in this chapter, "adjusted gross income" has the meaning set ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-1.5

"Capital project" defined Sec. 1.5. As used in this chapter, "capital project" includes substance removal or remedial action in a designated unit. As added ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-2

"County council" defined Sec. 2. As used in this chapter, "county council" includes the city-county council of a consolidated city. As added by P.L.380-1987(ss), ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-3

"County taxpayer" defined Sec. 3. As used in this chapter, "county taxpayer" as it relates to a county for a year means any individual who: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-4

"Department" defined Sec. 4. As used in the chapter, "department" refers to the department of state revenue. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-4.3

"Designated unit" defined Sec. 4.3. As used in this chapter, "designated unit" refers to a county having a population of more than one hundred forty-eight thousand ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-4.6

"Remedial action" defined Sec. 4.6. As used in this chapter, "remedial action" has the meaning set forth in IC 13-11-2-185. As added by P.L.44-1994, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-4.7

"Removal" defined Sec. 4.7. As used in this chapter, "removal" has the meaning set forth in IC 13-11-2-187. As added by P.L.44-1994, SEC.4. Amended ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-4.8

"Substance" defined Sec. 4.8. As used in this chapter, "substance" has the meaning set forth in IC 13-11-2-98 for "hazardous substance". As added by ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-5

Imposition of tax; procedures; rate of tax; ordinance; effective date; vote Sec. 5. (a) Except as provided in subsection (c), the county economic development income tax ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-6

Rate decrease or increase; limitations; ordinance; effective date; vote Sec. 6. (a) The body imposing the tax may decrease or increase the county economic development income ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-7

Tax effective until rescission; rescinding ordinance; effective date; vote Sec. 7. (a) The county economic development income tax imposed under this chapter remains in effect until ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-8

Tax effective for less than taxable year; calculation Sec. 8. If the county economic development income tax is not in effect during a county taxpayer's entire ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-9

Credits for elderly or totally disabled; calculation Sec. 9. (a) If for a taxable year a county taxpayer is (or a county taxpayer and a ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-10

County economic development income tax special account Sec. 10. (a) A special account within the state general fund shall be established for each ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-10.5

Annual report to county auditor Sec. 10.5. Before October 2 of each year, the department shall submit a report to each county auditor indicating the balance ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-11

Calculation of certified distribution; notice to county auditor Sec. 11. (a) Revenue derived from the imposition of the county economic development income tax shall, in the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-12

Certified distribution; amount; adoption of ordinance; exception; fractional amounts Sec. 12. (a) Except as provided in sections 23, 25, 26, and 27 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-13

Repealed ( Repealed by P.L.1-1990, SEC.80.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-13.1-a

Version a Economic development income tax funds; deposits; uses Note: This version of section amended by P.L.118-2005, SEC.2. See also following version of this ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-13.1-b

Version b Economic development income tax funds; deposits; uses Note: This version of section amended by P.L.214-2005, SEC.21. See also preceding version of this ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-14

Bonds; debt service requirements; sale; covenant protecting bondholders Sec. 14. (a) The fiscal body of a county, city, or town may issue ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-15

Capital improvement plan; retention of certified distribution pending adoption of plan; components of plan Sec. 15. (a) The executive of a ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-16

Certified distribution dates; distribution by warrant Sec. 16. (a) Except as provided in subsections (b) and (c), on May 1 of each year, one-half (1/2) of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-17

Residence or principal place of business; determination Sec. 17. (a) For purposes of this chapter, an individual shall be treated as a resident of the county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-17.3

Distribution of excess balance; use Sec. 17.3. (a) If, after receiving a recommendation from the budget agency, the department determines that a sufficient balance exists in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-18

Application of adjusted gross income tax law and other statutory provisions; withholdings report Sec. 18. (a) Except as otherwise provided in this chapter, all provisions of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-19

Repealed ( Repealed by P.L.267-2003, SEC.16.) ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-20

Listed tax and income tax status for tax administration purposes Sec. 20. The economic development income tax is a listed tax and an income tax for ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-21

Leases; terms; public hearing; approval; execution; notice; action contesting validity; purchase of leased facility Sec. 21. (a) A unit may enter into a lease with a ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-22

Substance removal and remedial action funds Sec. 22. (a) This section only applies to a designated unit. (b) The county income tax council may, by ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-22.5

Additional rate in certain counties for hospital, county courthouse, and volunteer fire department Sec. 22.5. (a) This section applies to a county having a population of ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-23

Library property taxes; replacement credits Sec. 23. (a) This section applies only to a county having a population of more than fifty-five thousand (55,000) but less ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-24

Additional rate for county jail facilities; fund; use of additional revenue Sec. 24. (a) This section applies to a county having a population of more than ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-25

Additional homestead credit to offset inventory property tax deduction; replacement of lost revenue; ordinances Sec. 25. (a) This section ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-25.5

Homestead credit adjustment by county auditor; equitable reduction Sec. 25.5. Subject to the approval of the imposing entity, the county ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-26

Additional homestead credit to offset inventory property tax deduction; replacement of lost revenue; auditor adjustment; ordinance ...

Indiana Code - Taxation - Title 6, Section 6-3.5-7-27

Additional tax rate to finance courthouse; county facilities revenue fund; nonreverting fund for operating costs Sec. 27. (a) This section applies to a county that: ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-1

"Adjusted gross income" defined Sec. 1. As used in this chapter, "adjusted gross income" has the meaning set forth in IC ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-2

"Department" defined Sec. 2. As used in this chapter, "department" refers to the department of state revenue. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-3

"Fiscal body" defined Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2-6. As added by P.L.151-2001, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-4

"Municipal option income tax" defined Sec. 4. As used in this chapter, "municipal option income tax" refers to the tax authorized by this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-5

"Municipal taxpayer" defined Sec. 5. As used in this chapter, "municipal taxpayer", as it relates to a particular municipality, means any individual: (1) who resides ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-6

"Municipality" defined Sec. 6. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11. As added by P.L.151-2001, SEC.6. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-7

"Qualifying county" defined Sec. 7. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) but ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-8

"Resident municipal taxpayer" defined Sec. 8. As used in this chapter, "resident municipal taxpayer", as it relates to a particular municipality, means any municipal taxpayer who ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-9

Imposition of tax by fiscal body of municipality Sec. 9. (a) Except as provided in subsections (c) and (d) and in section 12(c) of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-10

Tax rate Sec. 10. (a) The maximum rate of the municipal option income tax imposed on a resident municipal taxpayer under this chapter is one percent ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-11

Adoption of ordinance in order to impose tax Sec. 11. (a) To impose a municipal option income tax to take effect September 1, 2001, the fiscal ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-12

Certification of municipality's budget; department of state revenue to determine amount of tax revenue collected Sec. 12. (a) If the fiscal body of a municipality in ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-13

Increase or decrease of rate Sec. 13. (a) The fiscal body of a municipality may increase or decrease the rate of a municipal option income tax. ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-14

Expiration or rescission of tax Sec. 14. (a) A municipal option income tax imposed by a fiscal body under this chapter remains in effect until the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-15

Certified copies of ordinances sent to department Sec. 15. Immediately upon adoption under this chapter of an ordinance to impose or rescind a municipal option income ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-16

Tax not in effect during entire taxable year Sec. 16. If a municipal option income tax is not in effect during an individual taxpayer's entire taxable ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-17

Credit for elderly or totally disabled Sec. 17. (a) If, for a particular taxable year, an individual taxpayer is allowed, or a municipal taxpayer and the ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-18

Distribution to municipality Sec. 18. (a) Revenue derived from the imposition of a municipal option income tax shall, in the manner prescribed by this section, be ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-19

Establishment of special account in state general fund Sec. 19. (a) A special account within the state general fund shall be established for each municipality adopting ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-20

Reduction of general fund property tax levy of municipality receiving distribution Sec. 20. (a) The department of local ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-21

Determination of individual to be treated as resident municipal taxpayer Sec. 21. (a) For purposes of this chapter, an individual shall be treated as a resident ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-22

Applicability of adjusted gross income tax law Sec. 22. (a) Except as otherwise provided in this chapter, all provisions of the adjusted gross income tax law ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-23

Department to submit report to municipality Sec. 23. Before February 1 of each year, the department shall submit a report to each municipality indicating the balance ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-24

Credit for income taxes imposed by other local governmental entities Sec. 24. (a) Except as provided in subsection (b), ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8-25

Determination of rate when taxpayer subject to different tax rates Sec. 25. If for any taxable year a municipal taxpayer is subject to different tax rates ...

Indiana Code - Taxation - Title 6, Section 6-3.5-8.5

Repealed ( Repealed by P.L.156-1995, SEC.9.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-1

Application to article Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-2

"Appropriate probate court" defined Sec. 2. "Appropriate probate court" means the probate court which has jurisdiction over the determination of the inheritance tax imposed as a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-3

Classes of transferees defined; adopted child as natural child Sec. 3. (a) "Class A transferee" means a transferee who is a: (1) lineal ancestor of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-4

"Federal death tax credit" defined Sec. 4. "Federal death tax credit" means the maximum federal estate tax credit provided, with respect to estate, inheritance, legacy, or ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-5

"Intangible personal property" defined Sec. 5. "Intangible personal property" means incorporeal property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-6

"Intestate succession" defined Sec. 6. "Intestate succession" means a property interest transfer which is effected by the statute of descent and distribution or by operation of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-7

"Non-resident decedent" defined Sec. 7. "Non-resident decedent" means an individual who was not domiciled in Indiana at the time of his death. As added ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-8

"Person" defined Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-9

"Personal representative" defined Sec. 9. "Personal representative" means a person who is appointed to administer a decedent's estate by a court which has jurisdiction over the ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-10

"Probate court" defined Sec. 10. "Probate court" means a court of this state which has jurisdiction over probate matters. As added by Acts ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-11

"Resident decedent" defined Sec. 11. "Resident decedent" means an individual who was domiciled in Indiana at the time of his death. As added by ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-12

Repealed ( Repealed by P.L.58-1990, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-13

"Tangible personal property" defined Sec. 13. "Tangible personal property" means corporeal personal property, such as goods, wares, and merchandise. As added by Acts 1976, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-14

"Taxable transfer" defined Sec. 14. "Taxable transfer" means a property interest transfer which is described in clauses (1) and (2) of IC 6-4.1-2-1 and which is ...

Indiana Code - Taxation - Title 6, Section 6-4.1-1-15

Gender; singular as plural Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-1

Time of imposition; transfers subject to tax Sec. 1. (a) An inheritance tax is imposed at the time of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-2

Property transfers of resident decedent Sec. 2. (a) The inheritance tax applies to a property interest transfer made by a resident decedent if the interest transferred ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-3

Property transfers of nonresident decedent Sec. 3. The inheritance tax applies to a property interest transfer made by a nonresident decedent if the interest transferred ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-4

Transfers of interests in property; transfers in contemplation of death; transfers for consideration Sec. 4. (a) The inheritance tax applies to transfers of property interests described ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-5

Joint ownership with rights of survivorship Sec. 5. If property is held by two (2) or more individuals jointly with rights of survivorship, the exercise of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-6

Transfers by deed of trust with powers reserved in transferor Sec. 6. If a transferor transfers property by a deed of trust in such a manner ...

Indiana Code - Taxation - Title 6, Section 6-4.1-2-7

Transfers to executor as trustee in lieu of fee Sec. 7. If an individual transfers property to an executor or trustee in lieu of his fee, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-1

Exempt transfers Sec. 1. Each transfer described in section 2055(a) of the Internal Revenue Code is exempt from the inheritance tax. As added by ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-1.5

Transfer to cemetery association Sec. 1.5. (a) As used in this section, "cemetery" and "cemetery purposes" have the same meaning as the definitions of those terms ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-2

Repealed ( Repealed by Acts 1976, P.L.19, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-3

Repealed ( Repealed by Acts 1976, P.L.19, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-4

Repealed ( Repealed by Acts 1976, P.L.19, SEC.3.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-5

Repealed ( Repealed by Acts 1980, P.L.57, SEC.29.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-6

Life insurance proceeds Sec. 6. The proceeds from life insurance on the life of a decedent are exempt from the inheritance tax imposed as a result ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-6.5

Annuity payments Sec. 6.5. An annuity, or other payment, described in Section 2039(a) of the Internal Revenue Code is exempt from the inheritance tax imposed as ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-7

Transfers of property by decedent to surviving spouse; qualifying income interest for life; election Sec. 7. (a) Each property interest which a decedent transfers to his ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-8

Repealed ( Repealed by Acts 1979, P.L.75, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-8.5

Repealed ( Repealed by Acts 1982, P.L.56, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-9

Repealed ( Repealed by Acts 1982, P.L.56, SEC.7.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-9.1

Repealed ( Repealed by P.L.254-1997(ss) , SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-9.2

Repealed ( Repealed by Acts 1982, P.L.56, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-9.5

Repealed ( Repealed by P.L.254-1997(ss) , SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-9.7

Repealed ( Repealed by P.L.254-1997(ss) , SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-10

Portion of property interests transferred to Class A transferee under taxable transfer Sec. 10. The first one hundred thousand dollars ($100,000) of property interests transferred to ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-11

Portion of property interest transferred to Class B transferee under taxable transfer Sec. 11. The first five hundred dollars ($500) of property interests transferred to a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-12

Portion of property interest transferred to Class C transferee under taxable transfer Sec. 12. The first one hundred dollars ($100) of property interests transferred to a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-12.5

Repealed ( Repealed by P.L.252-2001, SEC.38.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-13

Items deductible from value of property interests transferred by resident decedent by will, intestate succession, or under trust Sec. 13. (a) For purposes of this section, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-14

Items deductible from value of property interests transferred by resident decedent other than by will, intestate succession, or under trust Sec. 14. (a) Except as provided ...

Indiana Code - Taxation - Title 6, Section 6-4.1-3-15

Items deductible from value of property interests transferred by non-resident decedent Sec. 15. The following items, and no others, may be deducted from the value of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-0.5

Inheritance tax return not required; affidavits; liens Sec. 0.5. (a) No inheritance tax return is required under this chapter unless the total fair market value of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-1

Inheritance tax return; filing time; contents Sec. 1. (a) Except as otherwise provided in section 0.5 of this chapter or in IC 6-4.1-5-8, the personal representative ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-2

Extension of filing time; subsequent extensions Sec. 2. (a) If the Internal Revenue Service allows an extension on a federal estate tax return, the corresponding due ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-3

Failure to file; court ordered appearance upon request of interested parties Sec. 3. The appropriate probate court shall order a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-4

Court order; appearance upon request of interested parties Sec. 4. The appropriate probate court may order a personal representative of a resident decedent's estate to file ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-5

Removal of personal representative; grounds Sec. 5. The appropriate probate court may order the removal of the personal representative of a resident decedent's estate and appoint ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-6

Penalties for failure to file return; waiver Sec. 6. (a) Except as provided in subsection (b) of this section, the appropriate probate court shall charge a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-7

Nonresident decedent; inheritance tax return Sec. 7. (a) Except as otherwise provided in section 0.5 of this chapter, the personal representative of a nonresident decedent's estate ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-8

Federal estate tax return; filing with state Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is ...

Indiana Code - Taxation - Title 6, Section 6-4.1-4-9

Filing fee prohibited Sec. 9. A person may not be required to pay a fee to file an inheritance tax return. As added by ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-1

Tax rates; transfers to Classes A, B, and C transferees Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-1.5

Fair market value; appraisal date Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-2

Referral of return to tax appraiser; duties Sec. 2. Within ten (10) days after an inheritance tax return for a resident decedent is filed with the ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-3

Notice of appraisal Sec. 3. Before making the appraisal required under section 2(3) of this chapter, the county inheritance tax appraiser shall give notice of the ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-4

Subpoena; witness fees Sec. 4. In order to make the appraisal required under section 2(3) of this chapter, the county inheritance tax appraiser may: (1) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-5

Refiling return following appraisal; appraiser's review Sec. 5. After an inheritance tax return filed for a resident decedent is examined by the county inheritance tax appraiser ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-6

Appraisal report; preparation; filing Sec. 6. After completing the duties assigned to him under section 2 of this chapter, the county inheritance tax appraiser shall prepare ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-7

Petition for order of no inheritance tax due Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-8

Hearing upon petition for order of no inheritance tax due; rehearing Sec. 8. If a petition is filed under section 7 of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-9

Hearing on tax appraiser's report; notice Sec. 9. When the county inheritance tax appraiser files an appraisal report with ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-10

Orders of inheritance tax and witness fees due; form Sec. 10. (a) After the hearing required by section 9 of this chapter, the probate court ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-11

Court determination of inheritance tax due; copies to interested persons Sec. 11. The court shall immediately mail a copy ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-12

Repealed ( Repealed by P.L.305-1987, SEC.38.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-13

Appointment of temporary guardian Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-14

Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention Sec. 14. The department of state revenue shall determine the inheritance tax ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-15

Orders with respect to nonresident decedent's estate; filing fees Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-16

Notice of taxes due upon nonresident decedent's estate Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance ...

Indiana Code - Taxation - Title 6, Section 6-4.1-5-17

Transfers by will; property not specifically bequeathed or devised Sec. 17. When property is transferred by will and is ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-1

Mortality standards and actuarial tables; valuation of future interests Sec. 1. (a) For purposes of this article, county inheritance tax appraisers ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-2

Property interests that may be divested Sec. 2. County inheritance tax appraisers and the department of state revenue shall appraise a property ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-3

Agreements with department for computing taxes Sec. 3. (a) The department of state revenue and a taxpayer may enter into an agreement under which the department ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-4

Manner of property distribution; circumstances where court determination required; finality Sec. 4. For purposes of determining the inheritance tax imposed on a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-5

Appraisal of limited, contingent, dependent, or determinable interests Sec. 5. If a probate court files an application with the department of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-6-6

Contingent or defeasible future interests; appraisal Sec. 6. (a) If proceedings have not been instituted under this chapter to determine the inheritance tax imposed on the ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-1

Rehearing Sec. 1. A person who is dissatisfied with an inheritance tax determination made by a probate court with respect to a resident decedent's estate may ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-2

Reappraisal; petition; time of filing Sec. 2. A person who is dissatisfied with an appraisal approved by a probate court with respect to a resident decedent's ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-3

Appointment of reappraiser; powers; compensation Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-4

Report or reappraisal; redetermination of taxes; filing of redetermination Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-5

Non-resident decedent's property; appeal of department determination; procedures Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-6

Probate court determination of tax due as provisional estimate; redetermination resulting from federal estate tax valuation Sec. 6. (a) The department of state revenue may accept ...

Indiana Code - Taxation - Title 6, Section 6-4.1-7-7

Redetermination of inheritance tax; appeal Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-1

Attachment and termination of lien; persons liable for inheritance tax Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-2

Transfers prohibited until tax paid; limited transfers Sec. 2. (a) The personal representative of a decedent's estate or the trustee of property transferred by the decedent ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-3

Sale of property to pay decedent's debts Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent's death, the personal ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-4

Personal property; consent to transfer Sec. 4. (a) A person who has possession of or control over personal property held jointly by a resident decedent and ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-4.5

Repealed ( Repealed by Acts 1982, P.L.57, SEC.1.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-4.6

Checking account; notice of transfer of funds to person other than surviving spouse Sec. 4.6. A person who has possession of or control over money held ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-5

Life insurance proceeds Sec. 5. (a) Within ten (10) days after life insurance proceeds are paid to a resident decedent's estate, the life insurance company shall ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-6

Repealed ( Repealed by P.L.6-1999, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-7

Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is ...

Indiana Code - Taxation - Title 6, Section 6-4.1-8-8

Repealed ( Repealed by P.L.6-1999, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-1

Due date for taxes; interest on delinquent portion; unavoidable delays Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax imposed as a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-1.5

Due date for taxes when petition for redetermination of inheritance taxes filed Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-2

Reduction of taxes for payment within one year of death Sec. 2. If the inheritance tax imposed as a result of a decedent's death is paid ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-3

Inheritance tax due as result of non-resident decedent's death; book showing tax due Sec. 3. The department of state revenue shall maintain a book which indicates ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-4

Tax payments resulting from non-resident decedent's death; monthly reports Sec. 4. A person who is liable for inheritance tax imposed as ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-5

Collection and payment of taxes; receipts Sec. 5. (a) A person who is liable for inheritance tax imposed as a result of a resident decedent's death ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-6

Apportionment of receipts between county and state; transfer to county and state Sec. 6. (a) With respect to the inheritance tax imposed as a result of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-7

County treasurer's quarterly report of collections; warrants Sec. 7. (a) On the first day of January, April, July, and October of each year, each county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-8

Disposition of warrant from county; quietus Sec. 8. (a) The department of state revenue shall receipt and account for each warrant which it receives under section ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-9

Audit of quarterly reports; report and disposition of shortages and excessive payments Sec. 9. The department of state revenue shall audit the quarterly inheritance tax reports ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-10

Repealed ( Repealed by P.L.30-1994, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-11

Action for failure to pay inheritance tax; payment of tax after prosecution Sec. 11. (a) If the department of state revenue believes that a person has ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-12

Appointment of resident or special administrator for non-resident decedent's estate Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for ...

Indiana Code - Taxation - Title 6, Section 6-4.1-9-13

Repealed ( Repealed by Acts 1979, P.L.75, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-1

Refund for illegally or erroneously collected tax; time for filing Sec. 1. (a) A person may file with the department of state revenue a claim for ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-2

Time limits for filing for property interests under IC 6-4.1-6 Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-3

Orders for refund; funds from which payable; credit Sec. 3. (a) The department of state revenue shall review each claim for refund and shall enter an ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-4

Appeal of refund order; complaint; jurisdiction Sec. 4. (a) A person who files a claim for the refund of inheritance or Indiana estate tax ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-5

Probate court determination; appeal Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any ...

Indiana Code - Taxation - Title 6, Section 6-4.1-10-6

Annual appropriation to pay refund Sec. 6. Amounts sufficient to pay the refunds provided for under this chapter are annually appropriated. As added by ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-1

Imposition of estate tax Sec. 1. A tax to be known as the "Indiana estate tax" is imposed upon a resident or nonresident decedent's estate. ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-2

Computation for residents and nonresidents; determination of value of Indiana gross estate Sec. 2. (a) The Indiana estate tax is the amount determined in STEP FOUR ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-3

Accrual of tax; time for payment Sec. 3. (a) The Indiana estate tax accrues at the time of the decedent's death. Except as provided in subsection ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-4

Late payments; interest Sec. 4. If Indiana estate tax is not paid on or before the due date, the person liable for the tax shall pay ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-5

Indiana estate tax as credit against inheritance tax Sec. 5. A person is entitled to claim the amount of Indiana estate tax paid under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-6

Collection of tax; remittance; deposit; distribution to counties Sec. 6. (a) The department of state revenue shall collect the Indiana estate tax and the interest charges ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11-7

Estate tax owing; final determination; appeal Sec. 7. A probate court's final determination concerning the amount of Indiana estate tax owing under this chapter may be ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-1

"Federal generation-skipping transfer tax" Sec. 1. As used in this chapter, "federal generation-skipping transfer tax" means the tax imposed by Chapter 13 of Subtitle B of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-2

"Federal generation-skipping transfer tax credit" Sec. 2. As used in this chapter, "federal generation-skipping transfer tax credit" means the maximum allowable federal generation-skipping transfer tax credit ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-3

"Generation-skipping transfer" Sec. 3. As used in this chapter, "generation-skipping transfer" includes every transfer subject to the tax imposed under Chapter 13 of Subtitle B of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-4

"Original transferor" Sec. 4. As used in this chapter, "original transferor" means a donor, grantor, testator, or trustor who by gift, grant, will, or trust makes ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-5

"Transfer tax" Sec. 5. As used in this chapter, "transfer tax" means the Indiana generation-skipping transfer tax imposed under section 7 of this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-6

"Transferred property" Sec. 6. As used in this chapter, "transferred property" means real or personal property, whether located in Indiana or in another jurisdiction, the transfer ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-7

Generation-skipping transfer tax Sec. 7. The Indiana generation-skipping transfer tax is imposed upon every generation-skipping transfer. As added by P.L.67-1991, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-8

Amount of transfer tax Sec. 8. (a) The transfer tax is the amount determined in the following formula: STEP ONE: Divide: (A) the value ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-9

Due date of transfer tax Sec. 9. The transfer tax is due twelve (12) months after the date of death of the person whose death resulted ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-10

Payment of transfer tax Sec. 10. The transfer tax shall be paid to the department of state revenue. As added by P.L.67-1991, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-11

Federal generation-skipping transfer tax credit; contents of filing Sec. 11. A person who is required to file a return reporting a generation-skipping transfer that reflects a ...

Indiana Code - Taxation - Title 6, Section 6-4.1-11.5-12

Delinquent tax payment; interest Sec. 12. If the transfer tax is not paid on or before the due date set under section 9 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-1

Jurisdiction of probate court to determine inheritance tax Sec. 1. The probate court of the county: (1) in which a resident decedent was domiciled ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-2

County assessor as inheritance tax appraiser; appointment of other; fees Sec. 2. Each county assessor shall serve as the county inheritance tax appraiser for the county ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-3

Repealed ( Repealed by Acts 1982, P.L.1, SEC.71.) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-4

Equipment costs Sec. 4. The county assessor shall receive funds from the county to pay the actual cost of equipment which he needs to perform the ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-5

Compromise agreements concerning tax or interest on delinquency Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of this section exists, ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-6

Powers and duties of department of state revenue Sec. 6. The department of state revenue: (1) shall supervise the enforcement of this article; (2) ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-6.5

Determination of department of state revenue resulting in tax increase; statement in rules Sec. 6.5. All changes in the department ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-7

Investigative powers of department of state revenue; witness fees Sec. 7. For the purpose of conducting an investigation described under clause (3) or clause (6) of ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-8

Inheritance tax administrator; appointment; salary Sec. 8. The governor shall, with the advice of the department of state revenue, appoint a state inheritance tax administrator. The ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-9

Powers and duties of inheritance tax administrator Sec. 9. The inheritance tax administrator: (1) shall supervise the administration of this article; (2) shall, on ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-10

Special auditor, appraiser, or counsel; compensation Sec. 10. A special auditor, appraiser, or counsel appointed by the inheritance tax administrator under section 9 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-11

Information and investigations concerning non-resident's estates Sec. 11. The department of state revenue and the inheritance tax administrator shall gather information and make ...

Indiana Code - Taxation - Title 6, Section 6-4.1-12-12

Disclosure of inheritance tax information; offense Sec. 12. (a) The department, the department's counsel, agents, clerks, stenographers, other employees, or former employees, or any other person ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-1

Application of definitions Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.347-1989(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-2

"Adjusted gross income" defined Sec. 2. (a) Except as provided in subsections (b) through (d), "adjusted gross income" means taxable income as defined in Section 63 ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-3

"Business of a financial institution" defined Sec. 3. "Business of a financial institution" has the meaning set forth in section 17(d) of this chapter. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-4

"Commercial domicile" defined Sec. 4. "Commercial domicile" means: (1) for a regulated financial corporation: (A) the taxing jurisdiction under the laws of which it ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-5

"Compensation" defined Sec. 5. "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services. As added by ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-6

"Corporation" defined Sec. 6. "Corporation" means an entity that is: (1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-7

"Department" defined Sec. 7. "Department" refers to the department of state revenue. As added by P.L.347-1989(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-8

"Employee" defined Sec. 8. "Employee" has the same meaning as it has for purposes of federal income tax withholding under Sections 3401 through 3404 of the ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-9

"Foreign bank" defined Sec. 9. "Foreign bank" means an entity organized under the laws of a foreign country, a territory of the United States, Puerto ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-10

"Gross income" defined Sec. 10. "Gross income" means gross income (as defined in Section 61 of the Internal Revenue Code) for federal income tax purposes. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-11

"Internal Revenue Code" defined Sec. 11. "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11. As added by P.L.347-1989(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-12

"Nonresident taxpayer" defined Sec. 12. "Nonresident taxpayer" means a taxpayer that: (1) is transacting business within Indiana, as provided in IC ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-13

"Resident taxpayer" defined Sec. 13. "Resident taxpayer" means a taxpayer that: (1) is transacting business within Indiana, as provided in ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-14

"Subsidiary" defined Sec. 14. "Subsidiary" means: (1) a corporation fifty percent (50%) or more of whose voting stock; or (2) an entity ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-15

"Taxable year" defined Sec. 15. "Taxable year", with respect to a taxpayer, means the taxable year of the taxpayer as shown on the taxpayer's return required ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-16

"Taxing jurisdiction" defined Sec. 16. "Taxing jurisdiction" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a territory ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-17

"Taxpayer" defined Sec. 17. (a) "Taxpayer" means a corporation that is transacting the business of a financial institution in Indiana, including any of the following: ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-18

"Unitary business" defined Sec. 18. (a) "Unitary business" means business activities or operations that are of mutual benefit, dependent upon, or contributory to one another, individually ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-19

"Partnership" defined Sec. 19. "Partnership" means an association of two (2) or more entities formed to conduct a business, including but not limited to; (1) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-1-20

"Bonus depreciation" defined Sec. 20. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-1

Computation of franchise tax Sec. 1. (a) There is imposed on each taxpayer a franchise tax measured by the taxpayer's apportioned income for the privilege of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-2

Repealed ( Repealed by P.L.6-2000, SEC.5.) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-3

Apportioned income of taxpayer not filing combined return Sec. 3. For a taxpayer that is not filing a combined return, the taxpayer's apportioned income consists of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-4

Apportioned income of taxpayer filing combined return for unitary group Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-5

Repealed ( Repealed by P.L.6-2000, SEC.5.) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-5.3

( Repealed by P.L.6-2000, SEC.5.) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-6

Credit for nonresident taxpayer Sec. 6. (a) A nonresident taxpayer is entitled to a credit against the tax due under this article for the amount of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-7

Exemptions Sec. 7. Notwithstanding any other provision of this article, there is no tax imposed on the adjusted gross income or apportioned income of the following: ...

Indiana Code - Taxation - Title 6, Section 6-5.5-2-8

Partnerships; grantor or beneficiary of a trust; information return; withholding Sec. 8. (a) If a corporation is: (1) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-1

Transacting business within state Sec. 1. For the purposes of this article, a taxpayer is transacting business within Indiana in a taxable year only if the ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-2

Maintains office Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-3

Conducting business Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if: (1) the employee, representative, or independent ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-4

Regularly solicit business; presumption Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if: (1) the person conducts activities ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-5

Tangible assets, intangible assets, and deposits attributable to state Sec. 5. For purposes of this chapter, tangible assets are attributable ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-6

Tangible property; located in state Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-7

Moving property; located in state Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, ...

Indiana Code - Taxation - Title 6, Section 6-5.5-3-8

Events not considered transacting business in state Sec. 8. Notwithstanding any other provision of this chapter, a taxpayer, except for a trust company formed under IC ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-1

Application of chapter Sec. 1. This chapter applies to all taxpayers. As added by P.L.347-1989(ss), SEC.1. Amended by P.L.6-2000, SEC.4. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-2

Definitions Sec. 2. For purposes of computing receipts or the receipts factor under this article the following apply: (1) "Receipts" means gross income (as defined ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-3

Lease or rental of real or tangible personal property Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-4

Secured loans or installment sales contracts; interest income and other receipts Sec. 4. Interest income and other receipts from assets in the nature of loans or ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-5

Unsecured consumer loans; interest income and other receipts Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-6

Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state Sec. 6. Interest income and other receipts from commercial loans ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-7

Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment Sec. 7. Fee income and other receipts from ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-8

Credit cards; apportionment of service charges, interest income, and fees Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-9

Receipts from sale of assets; apportionment Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-10

Receipts from performance of fiduciary and other services; apportionment Sec. 10. Receipts from the performance of fiduciary and other services ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-11

Receipts from traveler's checks, money orders, or savings bonds Sec. 11. Receipts from the issuance of traveler's checks, money orders, or United States savings bonds must ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-12

Receipts from investments of financial institution in state securities Sec. 12. Receipts from investments of a financial institution in securities of this state and its political ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-13

Participation loans; apportionment of interest income and other receipts Sec. 13. Interest income and other receipts from a participating financial institution's portion of participation loans must ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-14

Repealed ( Repealed by P.L.68-1991, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-4-15

Repealed ( Repealed by P.L.68-1991, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-5.5-5-1

Members of unitary business; combined returns; fair representation of taxpayer income within state; reapportionment Sec. 1. (a) Except as provided in this section, a unitary group ...

Indiana Code - Taxation - Title 6, Section 6-5.5-5-2

Members of unitary group; combined returns Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if ...

Indiana Code - Taxation - Title 6, Section 6-5.5-5-3

Information or records required Sec. 3. The department may require and the taxpayer shall furnish information or records that the department ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-1

Annual returns required Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer: (1) having ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-2

Time for filing returns; extensions Sec. 2. Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-3

Quarterly estimated tax; annual tax liability exceeding $1,000; quarterly payments by taxpayers whose quarterly payments exceed $10,000 Sec. 3. (a) Each taxpayer subject to taxation under ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-4

Payment of tax Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-5

Certified copy of return Sec. 5. A taxpayer shall furnish to the department at the department's request a true and ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-6

Alteration or modification of return; notice; form; time; penalty Sec. 6. (a) Each taxpayer shall notify the department in writing of any alteration or modification of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-7

Forms; certification of truth of information Sec. 7. A return required by this chapter and other information that is reasonably requested by the department must be ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-8

Transfer of property; liability for tax Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability ...

Indiana Code - Taxation - Title 6, Section 6-5.5-6-9

Preservation of records; examination Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and ...

Indiana Code - Taxation - Title 6, Section 6-5.5-7-1

Failure to make payment; underpayments Sec. 1. (a) The penalty prescribed by IC 6-8.1-10-2.1(b) shall be assessed by the department on ...

Indiana Code - Taxation - Title 6, Section 6-5.5-7-2

Violation of article; violation of preparing or filing return Sec. 2. A taxpayer who: (1) violates IC 6-5.5; or (2) fails to comply with ...

Indiana Code - Taxation - Title 6, Section 6-5.5-7-3

False entries in books; multiple books; failure to make return; false returns Sec. 3. A taxpayer who: (1) makes false entries in the taxpayer's books; ...

Indiana Code - Taxation - Title 6, Section 6-5.5-7-4

Failure to permit examination of books, records, or property; refusal to testify or produce records Sec. 4. A person who knowingly: (1) fails to permit ...

Indiana Code - Taxation - Title 6, Section 6-5.5-7-5

Concurrent jurisdiction of attorney general Sec. 5. The attorney general has concurrent jurisdiction with prosecuting attorneys in instituting and prosecuting actions under sections 2 through 4 ...

Indiana Code - Taxation - Title 6, Section 6-5.5-8-1

Establishment; purpose; investment of money in fund; reversion of funds Sec. 1. (a) The financial institutions tax fund is established for the purpose of ...

Indiana Code - Taxation - Title 6, Section 6-5.5-8-2

Quarterly distributions to counties; amount; supplemental distributions Sec. 2. (a) On or before February 1, May 1, August 1, and December 1 of each year the ...

Indiana Code - Taxation - Title 6, Section 6-5.5-8-3

Guaranteed and supplemental distributions; certified amounts Sec. 3. (a) Before January 15, April 15, July 15, and November 15 of each year the department shall certify ...

Indiana Code - Taxation - Title 6, Section 6-5.5-8-4

Appropriation Sec. 4. There is appropriated from the financial institutions tax fund an amount necessary to make the distributions required by this chapter. As ...

Indiana Code - Taxation - Title 6, Section 6-5.5-9-1

Rules Sec. 1. The department shall adopt rules under IC 4-22-2 to implement this article. As added by P.L.347-1989(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-5.5-9-2

Other provisions applicable to IC 6-5.5 Sec. 2. For purposes of administration and enforcement the provisions of IC 6-8.1 that are applicable to a listed tax ...

Indiana Code - Taxation - Title 6, Section 6-5.5-9-3

Effect of tax under this IC 6-5.5 held inapplicable or invalid Sec. 3. If the tax imposed by this article is held inapplicable or invalid with ...

Indiana Code - Taxation - Title 6, Section 6-5.5-9-4

Exemption from income taxes Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable ...

Indiana Code - Taxation - Title 6, Section 6-5.5-9-5

Depositor or owner of capital stock, share accounts, certificates of indebtedness, or investment in taxpayer with principal offices in state; tax liability Sec. 5. A depositor ...

Indiana Code - Taxation - Title 6, Section 6-6-1

Repealed ( Repealed by Acts 1979, P.L.79, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-101

Short title Sec. 101. This chapter shall be known and may be cited as the "Gasoline Tax Law." As added by Acts 1979, P.L.79, ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-102

Application of definitions and rules of construction Sec. 102. The definitions and rules of construction contained in sections 103 and 104 of this chapter apply throughout ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-103

Definitions Sec. 103. As used in this chapter: (a) "Administrator" means the administrative head of the department of state ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-104

Rules of construction Sec. 104. (a) Whenever a masculine gender pronoun is used in this chapter, it refers to the masculine, feminine, or neuter, whichever is ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-105

Citation to prior law Sec. 105. If a provision of the prior motor fuel or marine fuel tax laws (IC 6-6-1 and IC 6-6-1.5) has been ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-201

Rate and burden of tax Sec. 201. A license tax of eighteen cents ($0.18) per gallon is imposed on the use of all gasoline used in ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-201.5

Repealed ( Repealed by P.L.59-1985, SEC.37.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-202

Time considered received; in-state gasoline; withdrawal from refinery or terminal Sec. 202. (a) For purposes of this chapter, gasoline is ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-203

Time considered received; imported gasoline; storage Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-204

Time considered received; imported gasoline; use directly from transport Sec. 204. If the gasoline referred to in section 203 of this chapter is used in this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-205

Time considered received; imported gasoline; transport by licensed distributor Sec. 205. Gasoline shipped or brought into this state by a licensed distributor which is sold and ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-206

Time considered received; in-state gasoline produced or blended Sec. 206. Gasoline produced, compounded, or blended in this state at a place other than a refinery or ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-207

Time considered received; in-state gasoline not covered by IC 6-6-1.1-202 through IC ]6-6-1.1-206 Sec. 207. Gasoline acquired in this state by ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-208

Imported gasoline; motor vehicle fuel supply tanks; exemption Sec. 208. Any person who brings gasoline into this state in the fuel supply tank directly connected to ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-209

Inventory tax; imposition; computation; listed tax Sec. 209. (a) Persons having title to gasoline in storage and held for sale on the effective date of an ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-301

Exemptions Sec. 301. The following transactions are exempt from the gasoline tax: (1) Gasoline exported from Indiana to another state, territory, or foreign country. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-302

Application for exemption permit; persons eligible Sec. 302. The following persons may apply to the administrator for an exemption permit: (1) A person who operates ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-303

Application for exemption permit; form; fee Sec. 303. (a) A person must apply for an exemption permit on the form prescribed by the administrator. A fifteen ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-304

Application for exemption permit; investigation Sec. 304. The administrator may make any investigation he considers necessary when reviewing an application for an exemption permit. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-305

Exemption permit holders; issuance of certificate to distributors Sec. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-401

License to distributor; requirement Sec. 401. A person desiring to receive gasoline within Indiana without paying gasoline tax to his supplier must hold an uncanceled license ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-402

License to distributor; application; contents Sec. 402. To obtain a license, every person desiring to operate as a distributor must, before commencing operations as a distributor, ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-403

License to distributor; denial; grounds; hearing Sec. 403. (a) The administrator may refuse to issue a license to do business as a distributor in Indiana if: ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-404

License to distributor; foreign corporations Sec. 404. No license may be issued to a foreign corporation unless it is properly qualified to do business in Indiana. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-405

License to distributor; financial statement; fee Sec. 405. No license may be issued unless the application is accompanied by a current financial statement and a license ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-405.5

Investigations to enforce chapter Sec. 405.5. The administrator may make any investigation the administrator considers reasonably necessary for the enforcement of this chapter. As ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-406

License to distributor; bond, letter of credit, or cash deposit Sec. 406. (a) Concurrently with the filing of an application for a distributor's license, the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-407

Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit Sec. 407. (a) The administrator may require a distributor to file a new bond ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-408

Amount of bond, letter of credit, or cash deposit insufficient; new requirements; hearing; cancellation of certificate Sec. 408. (a) If the administrator reasonably ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-409

Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license Sec. 409. (a) Sixty (60) days after ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-410

Financial statements; increased bond, letter of credit, or cash deposit amounts Sec. 410. The administrator may in his reasonable discretion require a distributor to furnish current ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-411

Temporary license; investigation; conditions and requirements Sec. 411. The administrator may make any investigation he considers necessary once an application has been properly filed, the license ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-412

Permanent license; minimum gallonage Sec. 412. If an Indiana based distributor distributes at least five hundred thousand (500,000) gallons of gasoline during the year that the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-413

No permanent license; insufficient gallonage Sec. 413. If an Indiana based distributor does not distribute at least five hundred thousand (500,000) gallons of gasoline during the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-414

License nonassignable; new license required Sec. 414. A license issued under this chapter is not assignable and is valid only for the distributor in whose name ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-415

Cancellation of distributor's license; grounds; notice; hearing Sec. 415. (a) The administrator may, after fifteen (15) days written notice, cancel a distributor's license if the distributor: ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-416

Cancellation of license on distributor's request; requisites Sec. 416. A distributor may make a written request to the administrator to ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-417

Cancellation of distributor's license for inactiveness; notice Sec. 417. If the administrator determines that a distributor has not received, used, or sold gasoline for a period ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-418

Listing of licensed distributors; index of applications and bonds Sec. 418. The administrator shall keep a file and alphabetical index of all applications and bonds, and ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-501

Monthly reports to determine tax liability; itemized contents Sec. 501. To determine his tax liability under this chapter, each distributor shall file a sworn report with ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-502

Monthly payment of tax due; computation Sec. 502. (a) Except as provided in subsection (b), at the time of filing each monthly report, ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-503

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-504

Purchaser other than licensed distributor; same reports; payment of tax Sec. 504. Every person other than a licensed distributor who purchases or otherwise acquires taxable gasoline ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-505

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-506

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-507

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-508

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-509

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-510

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-511

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-512

Discontinuance, sale, or transfer of distributor's business; notice to administrator Sec. 512. If a distributor intends to discontinue, sell, or transfer his business, he must give ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-513

Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-514

Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest Sec. 514. If a ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-601

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-602

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-603

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-604

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-605

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-606

Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents Sec. 606. (a) Every person, including persons engaged in for-hire interstate or intrastate ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-606.5

Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests Sec. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-606.6

Penalties; improper delivery of gasoline Sec. 606.6. (a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-607

Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space Sec. 607. (a) Every person owning or ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-608

Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607; time limitations Sec. 608. The reports required by sections 606 and 607 of this chapter are ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-701

Deduction for exempted gasoline Sec. 701. A licensed distributor who receives gasoline that qualifies for an exemption under section 301 of this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-702

Sale or exchange agreement; deduction Sec. 702. A licensed distributor who receives gasoline in Indiana and then delivers it to or for ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-703

Sale of tax exempt gasoline; deduction Sec. 703. A licensed distributor who sells tax exempt gasoline described in section 302 of this chapter is entitled to ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-704

Refund or deduction Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-705

Deduction for evaporation, shrinkage, losses, and tax related expenses Sec. 705. (a) If a monthly report is filed and the amount ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-801

Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes Sec. 801. Until a distributor pays the license tax on gasoline ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-801.5

Tax receipts; transfer to auditor; distribution Sec. 801.5. (a) The administrator shall transfer one-ninth (1/9) of the taxes that are collected under this chapter to the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-802

Deposit of tax receipts Sec. 802. The administrator shall, after the transfer specified in section 801.5 of this chapter, deposit the remainder of the revenues collected ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-803

Refunds and costs; payment Sec. 803. All receipts of the motor fuel tax fund are available for payment of refunds authorized by this chapter and payment ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-804

Repealed ( Repealed by Acts 1979, P.L.71, SEC.19.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-805

Motor fuel tax fund; transfer of residue balance to highway account Sec. 805. Any balance remaining in the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-806

Repealed ( Repealed by Acts 1981, P.L.93, SEC.11.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-901

Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted Sec. 901. A person, except a distributor, who has purchased gasoline in Indiana and ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-902

Refund to local transit system; requisites; interest Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used: ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-902.5

Refund to rural transit system; claim; interest Sec. 902.5. (a) A rural transit system is entitled to a refund of tax paid on gasoline used for ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-903

Refund for tax paid on gasoline purchased or used for designated purposes; interest Sec. 903. (a) A person is entitled to a refund of gasoline tax ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-904

Repealed ( Repealed by P.L.1-1991, SEC.59.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-904.1

Refund; required procedures Sec. 904.1. (a) To claim a refund under section 902, 902.5, or 903, of this chapter, a person must present to the administrator ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-905

Repealed ( Repealed by P.L.96-1989, SEC.25.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-906

Refunds or credits; rules and regulations Sec. 906. The department shall adopt necessary rules and regulations consistent with this chapter ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-907

Refund or deduction; payment of tax in error; warrant; payment; requisites Sec. 907. (a) If the administrator determines that a licensed distributor has paid gasoline tax ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-908

Deduction in lieu of warrant for payment of refund Sec. 908. In lieu of issuing the warrant prescribed by section 907(a) of this chapter, the administrator ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-909

Gasoline tax refund account Sec. 909. The administrator shall establish a revolving fund known as the gasoline tax refund account. The amount in the fund may ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-910

Class action for refund of tax; prerequisites Sec. 910. A class action for the refund of a tax subject to this chapter may not be maintained ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1001

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1002

( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1003

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1004

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1005

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1006

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1007

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1008

Sealing pumps; impoundment of vehicles or tanks; report of meter readings Sec. 1008. (a) If any of the conditions specified in subsection (b) occur, the administrator ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1009

Cumulative remedies Sec. 1009. The remedies provided to the department by this chapter are cumulative, and the election to use a remedy may not be construed ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1101

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1102

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1103

Requests of another state for information Sec. 1103. Upon request from an official who enforces the gasoline laws of another state, the administrator shall furnish the ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1104

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1105

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1106

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1107

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1108

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1109

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1110

Gallonage totalizers; sealing; installation; evidence Sec. 1110. (a) The administrator may seal gallonage totalizers of metered pumps operated by or on behalf of a dealer or ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1201

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1202

Identification markings on transportation equipment Sec. 1202. A vehicle which transports gasoline on a public Indiana highway must have the name and address of the person, ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1203

Separate statement of tax rate on sales or delivery slips, bills, or statements Sec. 1203. Distributors and all persons selling gasoline shall state the rate of ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1204

Political subdivisions; excise tax prohibited Sec. 1204. (a) No city, town, county, township, or other subdivision or municipal ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1205

Criminal proceedings; precedence Sec. 1205. All criminal proceedings arising under this chapter have precedence in court over all other cases, excepting cases in which the state ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1206

Suit against state to resolve tax dispute; jurisdiction; limitation Sec. 1206. A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1301

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1302

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1303

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1304

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1305

Submission of false information on invoice to support refund or credit; forfeiture Sec. 1305. A person who changes the date, name, gallonage, or other information shown ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1306

Fraudulent procurement of refund or credit; offense Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1307

Submission of multiple invoices for refund; offense Sec. 1307. A person who submits an original invoice and a certified copy of an invoice, or two (2) ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1308

Failure to pay tax collected to administrator; offense Sec. 1308. A person who receives or collects money as tax imposed under this chapter on gasoline on ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1309

Distributor; violations; offense Sec. 1309. Except as otherwise provided by this chapter, a distributor who: (1) recklessly fails ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1310

Use of untaxed gasoline; offense Sec. 1310. A person who knowingly uses gasoline on which the tax has not been paid commits a Class B misdemeanor. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1311

Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted Sec. 1311. (a) Except as otherwise permitted by this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1312

Reckless violations; offense Sec. 1312. A person who recklessly violates a provision of this chapter for which no specific penalty is provided commits a Class B ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1313

Evasion of tax; offense Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1314

Failure to keep books and records; penalty Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1315

Failure to file reports; incomplete reports; civil penalty Sec. 1315. A person who: (1) is subject to the tax imposed by section 201 of this ...

Indiana Code - Taxation - Title 6, Section 6-6-1.1-1316

Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses Sec. 1316. ...

Indiana Code - Taxation - Title 6, Section 6-6-1.5

Repealed ( Repealed by Acts 1979, P.L.79, SEC.2.) ...

Indiana Code - Taxation - Title 6, Section 6-6-2

Repealed ( Repealed by Acts 1980, P.L.51, SEC.66.) ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1

Chapter 2.1. Special Fuel Tax
IC 6-6-2.1-101 Repealed

(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-102

Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-103 Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-104 ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-203

Alternative fuel decal; annual fee; registration of alternative fuel dealers Sec. 203. (a) The owner of one (1) of the following motor vehicles that is registered ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-204

Alternative fuel decal; issuance; effectiveness Sec. 204. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-205

Display of alternative fuel decal; issuance of new decal; credit for decal for other vehicles Sec. 205. (a) The owner of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-206

Use of alternative fuel; conditions Sec. 206. A person may place or cause to be placed alternative fuel into the fuel supply tank of a motor ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-417

Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-418 Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-419 ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-603

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) IC 6-6-2.1-604 Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-1006

Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-1007 Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-1008 ...

Indiana Code - Taxation - Title 6, Section 6-6-2.1-1214

Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-1215 Repealed ( Repealed by P.L.277-1993(ss) , SEC.56.) IC 6-6-2.1-1216 ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-1

"Alternative fuel" defined Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas, compressed natural gas product, ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-2

"Blender" defined Sec. 2. As used in this chapter, "blender" means a person who engages in the process of blending. As added by P.L.277-1993(ss), ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-3

"Blending" defined Sec. 3. As used in this chapter, "blending" means the mixing of one (1) or more petroleum products, with or without another product, regardless ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-4

"Bulk end user" defined Sec. 4. As used in this chapter, "bulk end user" means a person who receives into the person's own storage facilities at ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-5

"Bulk plant" defined Sec. 5. As used in this chapter, "bulk plant" means a gasoline or special fuel storage facility, other than a terminal, that is ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-6

"Commissioner" defined Sec. 6. As used in this chapter, "commissioner" means the administrative head of the department or that person's designee. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-7

"Department" defined Sec. 7. As used in this chapter, "department" means the department of state revenue. As added by P.L.277-1993(ss), SEC.44. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-8

"Destination state" defined Sec. 8. As used in this chapter, "destination state" means the state for which a motor vehicle or barge is destined for off-loading ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-8.5

"Dyed fuel user" defined Sec. 8.5. As used in this chapter, "dyed fuel user" means a person that qualifies for the federal diesel fuel tax exemption ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-9

"Export" defined Sec. 9. As used in this chapter, "export" means: (1) with respect to a seller, when special fuel is delivered out-of-state by or ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-10

"Exporter" defined Sec. 10. As used in this chapter, "exporter" means any person, other than a supplier, who purchases special fuel in Indiana for the purpose ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-11

( Repealed by P.L.210-2005, SEC.76.) ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-12

"Heating oil" defined Sec. 12. As used in this chapter, "heating oil" means a special fuel that is burned in a boiler, furnace, or stove for ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-13

"Import" defined Sec. 13. As used in this chapter, "import" means: (1) with respect to a seller, when special fuel is delivered into Indiana from ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-13.1

"Import verification number" defined Sec. 13.1. As used in this chapter, "import verification number" means the number assigned by the department, or the department's designee or ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-14

"Invoiced gallons" defined Sec. 14. As used in this chapter, "invoiced gallons" means the gallons accurately billed on an invoice on payment to a supplier. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-15

"Liquid" defined Sec. 15. As used in this chapter, "liquid" means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-16

"Motor vehicle" defined Sec. 16. As used in this chapter, "motor vehicle" means a vehicle designed principally for road use and that is propelled by an ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-16.1

"Permissive supplier" defined Sec. 16.1. As used in this chapter, "permissive supplier" means any person who does not meet the ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-17

"Person" defined Sec. 17. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-18

"Public highway" defined Sec. 18. As used in this chapter, "public highway" means the entire width between boundary lines of each publicly maintained way in Indiana, ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-19

"Rack" defined Sec. 19. As used in this chapter, "rack" means a dock, a platform, or an open bay with a ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-20

"Received" defined Sec. 20. As used in this chapter, "received" means the removal from any refinery or terminal in Indiana, or the entry into Indiana of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-21

"Retailer" defined Sec. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-22

"Special fuel" defined Sec. 22. As used in this chapter, "special fuel" means all combustible gases and liquids ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-23

"Supplier" defined Sec. 23. As used in this chapter, "supplier" means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-24

"Terminal" defined Sec. 24. As used in this chapter, "terminal" means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-25

"Terminal operator" defined Sec. 25. As used in this chapter, "terminal operator" means the person who by ownership or contractual agreement is charged with the responsibility ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-25.1

"Transfer in bulk into or within a terminal" defined Sec. 25.1. As used in this chapter, "transfer in bulk into or within a terminal" includes the ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-25.9

"Transporter" defined Sec. 25.9. As used in this chapter, "transporter" means the person and its agent, including the driver, that transports special fuel. As ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-26

"Transmix" defined Sec. 26. As used in this chapter, "transmix" means the buffer between two (2) different products in a pipeline shipment, or a mix of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-26.1

"Transport truck" defined Sec. 26.1. As used in this chapter, "transport truck" means a vehicle designed to transport motor fuel in bulk from a terminal in ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-26.2

"Two party exchange" defined Sec. 26.2. As used in this chapter, "two (2) party exchange" means a transaction in which a product is transferred from one ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-27

"Wholesaler" defined Sec. 27. As used in this chapter, "wholesaler" means a person that acquires special fuel from a supplier or from another wholesaler for subsequent ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-28

License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty Sec. 28. (a) A license tax of sixteen cents ($0.16) per gallon is imposed ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-29

Inventory tax; exclusions; amount Sec. 29. (a) Persons having title to special fuel in storage and held for sale on the effective date of an increase ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-30

Exemptions from special fuel tax; provision of export information; refunds Sec. 30. (a) The following are exempt from the special fuel tax: (1) Special fuel ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-31

Exempted special fuels; dye requirements and specifications; markers Sec. 31. (a) Special fuel exempted under section 30(a)(8) of this chapter shall ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-32

Refunds; circumstances; claims; investigations Sec. 32. (a) Special fuel tax that has been collected by a supplier on special fuel used for an ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-32.5

Refund of special fuel tax; qualification; claim for refund Sec. 32.5. (a) A person that pays the tax imposed by this chapter on the use of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-33

Payment of interest on refund claim Sec. 33. If a claim for refund is not issued within ninety (90) days of the filing required by ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-34

Supplier deduction for gallons purchased; prohibition; customer refunds; application Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-35

Collection and remittance of special fuel tax Sec. 35. (a) The tax on special fuel received by a licensed supplier in Indiana that is imposed by ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-36

Remittance of tax; procedures; deadline Sec. 36. All suppliers required to remit the special fuel tax shall remit the special fuel taxes due by electronic fund ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-37

Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time Sec. 37. (a) Every supplier and permissive ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-38

Duties and responsibilities of supplier in collection of tax; liability Sec. 38. The tax the supplier collects on the sale of special fuel belongs to ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-39

Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax Sec. 39. Any person who has consumed tax-exempt dyed or marked special fuel, ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-40

Transportation of special fuel; requirements and procedures; violations Sec. 40. (a) Each person operating a refinery, terminal, or bulk plant in ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-41

Licenses Sec. 41. (a) Each supplier engaged in business in Indiana as a supplier shall first obtain a supplier's license. The fee for a supplier's license ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-42

Application for license; form and content; investigation; fingerprints Sec. 42. (a) Each application for a license under section 41 of this chapter shall be made upon ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-43

Transporters; listing of vehicle descriptions with commissioner; contents Sec. 43. (a) Each licensed transporter shall at the time of licensing and on an annual basis, list ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-44

Surety bond or cash deposit; filing by applicants Sec. 44. (a) Concurrently with the filing of an application for a license under this chapter, the department ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-45

Disclosure of financial records; increase in bond or cash deposit Sec. 45. The commissioner may, at the commissioner's reasonable discretion, require a licensee to furnish current ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-46

Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit Sec. 46. (a) The commissioner may require a licensee to ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-47

Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license Sec. 47. (a) If the commissioner reasonably determines that the amount ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-48

Release of surety from liability; written request; notice; cancellation Sec. 48. (a) Sixty (60) days after making a written request for release to the commissioner, the ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-49

Denial of license; hearing; notice Sec. 49. Before being denied a license, the department shall grant the applicant a hearing of which the applicant shall be ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-50

Issuance of license Sec. 50. If the application and bond are approved, the department shall issue a license and as many copies as the licensee has ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-51

Validity of license Sec. 51. A license is valid until suspended, revoked for cause, or canceled. As added by P.L.277-1993(ss), SEC.44. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-52

Transfer of license; prohibition Sec. 52. No license is transferable to another person or to another place of business. As added by P.L.277-1993(ss), SEC.44. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-53

Display of license at place of business Sec. 53. Each license shall be preserved and conspicuously displayed at the place of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-54

Discontinuance of business; surrender of license Sec. 54. Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-55

Notice of discontinuance, sale, or transfer of business; content; liability Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-56

Repealed ( Repealed by P.L.61-1996, SEC.24.) ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-56.5

Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-57

Terminal operators; reporting requirements; inventory records Sec. 57. (a) Each person operating a terminal in Indiana shall file monthly reports of operations within Indiana on forms ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-58

Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties Sec. 58. Every licensee shall, upon the discontinuance, ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-59

Exporters; reporting requirements Sec. 59. Each person operating as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-60

Transporters; reporting requirements; failure to report; penalty; waiver of report Sec. 60. (a) Each person operating as a transporter in Indiana shall file monthly reports with ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-61

Composite and modified reports Sec. 61. The department may aggregate the information required in any of the reports required by this chapter into one (1) or ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-62

Special fuel restrictions; violations; exemptions Sec. 62. (a) No person shall import, sell, use, deliver, or store in Indiana special fuel in bulk as to which ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-63

Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties Sec. 63. (a) A supplier, permissive supplier, importer, or blender who ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-64

Civil penalties; exemption Sec. 64. (a) If any person liable for the tax files a false or fraudulent return, there shall be added to the tax ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-65

Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release Sec. 65. (a) If a person is found operating a motor vehicle in violation of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-66

Listed tax Sec. 66. The special fuel tax is a listed tax for purposes of IC 6-8.1. As added by P.L.277-1993(ss), SEC.44. ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-67

Use of tax revenues Sec. 67. The tax collected on the use of special fuel shall be used only for highway purposes and for payment of ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-68

Transfer of funds to auditor; distribution Sec. 68. (a) The administrator shall transfer the next twenty-five million dollars ($25,000,000) of the taxes that are collected under ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-69

Class actions for refund of tax; prerequisites Sec. 69. A class action for the refund of a tax subject to this chapter may not be maintained ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-70

Inspections Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and ...

Indiana Code - Taxation - Title 6, Section 6-6-2.5-71

Sealing special fuel or kerosene pump; compliance; penalty Sec. 71. (a) The department or any agent of the department may seal a special fuel or kerosene ...

Indiana Code - Taxation - Title 6, Section 6-6-3

Repealed ( Repealed by Acts 1980, P.L.51, SEC.66.) ...

Indiana Code - Taxation - Title 6, Section 6-6-4

Repealed ( Repealed by Acts 1982, P.L.59, SEC.7.) ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-1

Definitions Sec. 1. As used in this chapter: (a) "Carrier" means a person who operates or causes to be operated a commercial motor vehicle on ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-2

Applicability of chapter Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each: (1) passenger vehicle that has seats for more ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-3

Leased motor vehicles Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-4

Imposition of tax; rates; computation of amount of fuel consumed in Indiana Sec. 4. (a) A tax is imposed on the consumption of motor fuel by ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-4.5

Surtax on motor fuel consumed by carrier in Indiana highway operations Sec. 4.5. (a) A surcharge tax is imposed on the consumption of motor fuel by ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-4.7

Certification for proportional use credit Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) or 4.5(d) of ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-4.8

Claim for proportional use credit Sec. 4.8. (a) This section applies only to a claim for a proportional use credit under section 4(d) or 4.5(d) of ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-5

Disposition of tax revenue Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-6

Credits against tax Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-7

Computation of credits; refunds; interest Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-7.1

Class action for refund of tax; prerequisites Sec. 7.1. A class action for the refund of a tax subject to this chapter may not be maintained ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-8

Bond, letter of credit, or cash deposit; furnishing; release from liability; retaining cash deposit Sec. 8. (a) A carrier shall, at the request of the department ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-9

Presumption of consumption rate Sec. 9. If there are no records showing the number of miles actually operated per gallon of motor fuel and if section ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-10

Quarterly reports; exemptions Sec. 10. (a) Except as provided in section 13 of this chapter, each carrier subject to the tax imposed under this chapter shall ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-11

Pooled services; joint reports; calculation of tax; contents of reports Sec. 11. (a) In lieu of filing individual reports under ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-12

Annual permit, cab card, and emblem Sec. 12. (a) Except as authorized under section 13 of this chapter, a carrier may operate a commercial motor vehicle ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-13

Special trip permits Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under this chapter that would otherwise result from the operation ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-14

Reciprocity Sec. 14. (a) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-14.5

Limitations Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-15

Enforcement Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter. As ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-16

Agreements for cooperative audit of reports and returns Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for: ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-17

Suspension or revocation of permit or temporary authorization; reinstatement Sec. 17. If a carrier: (1) fails to file a quarterly report required by this chapter; ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-18

Violations; penalties Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-19

Impoundment of commercial motor vehicle; release of cargo Sec. 19. (a) The department or the state police department may impound a carrier's commercial motor vehicle if: ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-20

Failure to keep books and records; penalty Sec. 20. A person subject to the taxes imposed under sections 4 through 4.5 of this chapter who fails ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-21

Failure to file report; civil penalty Sec. 21. A person subject to the taxes imposed under sections 4 through 4.5 of this chapter who fails to ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-22

Interest on nonpayment Sec. 22. (a) If a person: (1) fails to file a return for taxes due under this chapter; (2) fails to ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-23

Penalty Sec. 23. (a) If a person: (1) fails to file a return for the tax due under this chapter on or by the due ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-24

Proposed assessment; protest; hearing Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-25

Registration or licensure of vehicle required to obtain annual motor carrier fuel tax permit or license; proof of issuance of permit or license Sec. 25. This ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-26

Issuance of excess size or weight permit; proof of registration under this chapter or International Fuel Tax Agreement Sec. 26. A special permit may not be ...

Indiana Code - Taxation - Title 6, Section 6-6-4.1-27

Information sharing; confidential information Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-3-1, the department, the bureau of motor vehicles, and the Indiana department of transportation ...

Indiana Code - Taxation - Title 6, Section 6-6-5-1

Definitions Sec. 1. (a) As used in this chapter, "vehicle" means a vehicle subject to annual registration as a condition of its operation on the public ...

Indiana Code - Taxation - Title 6, Section 6-6-5-2

License excise tax; imposition; proof of payment of property tax not required Sec. 2. (a) There is imposed an annual license excise tax upon vehicles, which ...

Indiana Code - Taxation - Title 6, Section 6-6-5-3

Valuation of vehicles Sec. 3. (a) As the basis for measuring the tax imposed by this chapter, the bureau shall determine the value of each vehicle ...

Indiana Code - Taxation - Title 6, Section 6-6-5-4

Classification of vehicles Sec. 4. After determining the value of a vehicle, as prescribed in section 3 of this chapter, the bureau shall classify every vehicle ...

Indiana Code - Taxation - Title 6, Section 6-6-5-5

Amount of tax credit against tax Sec. 5. (a) The amount of tax imposed by this chapter shall be based upon the classification of the vehicle, ...

Indiana Code - Taxation - Title 6, Section 6-6-5-5.1

Repealed ( Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.) ...

Indiana Code - Taxation - Title 6, Section 6-6-5-5.5

Trailers; annual excise tax Sec. 5.5. There is imposed an annual excise tax on trailers. The tax shall be paid at the same time the trailer ...

Indiana Code - Taxation - Title 6, Section 6-6-5-6

Payment of tax; registration of vehicle Sec. 6. (a) Except as otherwise provided in this chapter, the excise tax imposed under this chapter upon vehicles shall ...

Indiana Code - Taxation - Title 6, Section 6-6-5-6.7

"Passenger motor vehicle" and "truck" defined; credits for rental vehicles; inspection of records; penalty Sec. 6.7. (a) As used in this section, "passenger motor vehicle" and ...

Indiana Code - Taxation - Title 6, Section 6-6-5-7

Proration of tax; credits; refund for destroyed vehicle not replaced Sec. 7. (a) In respect to a vehicle that has been acquired, or brought into the ...

Indiana Code - Taxation - Title 6, Section 6-6-5-7.4

Refund of taxes paid for vehicle used in other state Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-6-5-7.5

Repealed ( Repealed by P.L.2-2005, SEC.131.) ...

Indiana Code - Taxation - Title 6, Section 6-6-5-7.7

Tax credit or refund claims; inspection of records; improperly allowed claims Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-6-5-7.9

Registration fee for calendar year 2006 Sec. 7.9. (a) As used in this section, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123(a). ...

Indiana Code - Taxation - Title 6, Section 6-6-5-8

Registration forms; schedules Sec. 8. (a) The bureau shall include on all registration forms suitable spaces for the applicant's Social Security number or federal tax identification ...

Indiana Code - Taxation - Title 6, Section 6-6-5-9

License branches; administration and collection of taxes; bank or credit cards; report; distribution of credited delinquent taxes Sec. 9. (a) The bureau, in the administration and ...

Indiana Code - Taxation - Title 6, Section 6-6-5-9.5

Excise tax replacement disbursement; calculation and procedure; transfers from state general fund Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do ...

Indiana Code - Taxation - Title 6, Section 6-6-5-10

Collection procedures; duties of county officials; distribution Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter ...

Indiana Code - Taxation - Title 6, Section 6-6-5-10.4

Verification of taxes collected for each taxing unit Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify ...

Indiana Code - Taxation - Title 6, Section 6-6-5-10.5

Municipal corporations; estimates of amounts to be distributed Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper ...

Indiana Code - Taxation - Title 6, Section 6-6-5-11

Registration of vehicle without payment of tax; offenses Sec. 11. An owner of a vehicle who knowingly registers the vehicle without paying the excise tax required ...

Indiana Code - Taxation - Title 6, Section 6-6-5-12

Registration of vehicle without payment of tax; void registration Sec. 12. The registration of any vehicle registered without payment of the excise tax imposed by this ...

Indiana Code - Taxation - Title 6, Section 6-6-5-13

Agents for collection of tax Sec. 13. In the administration and collection of the annual license excise taxes imposed by this chapter, the bureau may use ...

Indiana Code - Taxation - Title 6, Section 6-6-5-14

Limitations on indebtedness of political or municipal corporations; effect Sec. 14. The excise tax imposed by this chapter is hereby determined to be equivalent to an ...

Indiana Code - Taxation - Title 6, Section 6-6-5-15

Consolidation of taxes for taxpayers owning more than one vehicle Sec. 15. In the administration and collection of the annual license excise tax as imposed by ...

Indiana Code - Taxation - Title 6, Section 6-6-5-16

Appropriation for administration Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-1

Definitions Sec. 1. (a) Unless defined in this section, terms used in this chapter have the meaning set forth in the International Registration Plan or in ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-2

Applicability of chapter Sec. 2. (a) Except as provided in subsection (b), this chapter applies to all commercial vehicles. (b) This chapter does not apply ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-3

Imposition; apportionment; applicability of IC 6-8.1; exemption from personal property and ad valorem taxes Sec. 3. (a) There is imposed an annual license ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-4

Tax on trucks and tractors not used with semitrailers, traction engines, and similar vehicles used for hauling for calendar year 2000 Sec. 4. For calendar year ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-5

Tax on tractors used with semitrailers for calendar year 2000 Sec. 5. For calendar year 2000, the excise tax for a tractor used with a semitrailer ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-6

Tax on semitrailers for calendar year 2000 Sec. 6. (a) For calendar year 2000, the excise tax for a semitrailer, including a semitrailer converted to a ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-7

Tax on commercial vehicles for calendar years after 2000 Sec. 7. (a) For calendar years that begin after December 31, 2000, the annual excise tax for ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-7.5

Farm vehicles Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-8

Due date for tax on registered vehicles; vouchers Sec. 8. (a) Except as otherwise provided in this chapter, the excise tax imposed under this chapter upon ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-8.5

Credit Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-9

Due date for tax on registered semitrailers; vouchers Sec. 9. (a) The excise tax on a semitrailer that is registered on a permanent basis shall be ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-10

Tax on registered vehicles for calendar years after 2000 Sec. 10. (a) For calendar years that begin after December 31, 2000, a vehicle subject to the ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-11

Procedures in administering chapter Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-8, IC 6-6-5-13, and IC 6-6-5-15. ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-12

Repealed ( Repealed by P.L.1-2002, SEC.172.) ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-13

Property tax equivalent of taxes imposed after February 28, 2001 Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-14

Commercial vehicle excise tax reserve fund; establishment Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-15

Repealed ( Repealed by P.L.2-2005, SEC.131.) ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-16

Commercial vehicle excise tax fund; establishment Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-17

Commercial vehicle excise tax fund; deposits Sec. 17. (a) The department shall promptly deposit all amounts collected under section 3(b) of this chapter into the commercial ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-18

Information returns Sec. 18. (a) A taxpayer who owns, holds, possesses, or controls a commercial vehicle that: (1) is subject to the commercial vehicle excise ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-19

Determination of taxing units' base revenues and distribution percentages Sec. 19. (a) As used in this section, "assessed value" means an amount equal to the true ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-20

Distributions to counties and taxing units Sec. 20. (a) On or before May 1, the auditor of state shall distribute to each county auditor an amount ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-21

Appropriations for bureau expenses Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise ...

Indiana Code - Taxation - Title 6, Section 6-6-5.5-22

Appropriations for department expenses Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient ...

Indiana Code - Taxation - Title 6, Section 6-6-6-1

"Commercial vessel" defined Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce. (Formerly: Acts ...

Indiana Code - Taxation - Title 6, Section 6-6-6-2

Taxable vessel; rate Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the ...

Indiana Code - Taxation - Title 6, Section 6-6-6-3

Return; filing Sec. 3. On or before July 1st of each year, the following persons shall file a tonnage tax return with the state auditor: ...

Indiana Code - Taxation - Title 6, Section 6-6-6-4

Certified copy of registration certificate required Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a ...

Indiana Code - Taxation - Title 6, Section 6-6-6-5

Liability for tax; payment date Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial ...

Indiana Code - Taxation - Title 6, Section 6-6-6-6

Department of local government finance; powers and duties Sec. 6. For purposes of this chapter, the department of local government finance: (1) shall prescribe or ...

Indiana Code - Taxation - Title 6, Section 6-6-6-7

Tax in lieu of property taxes Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, ...

Indiana Code - Taxation - Title 6, Section 6-6-6-8

Navigation companies; failure to file return; actions against Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required ...

Indiana Code - Taxation - Title 6, Section 6-6-6-9

Navigation companies; false returns; penalty Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty ...

Indiana Code - Taxation - Title 6, Section 6-6-6-10

Violations by state or local officers; offense Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-1

Definitions Sec. 1. As used in this chapter, unless the context clearly indicates otherwise: (a) "Aircraft" means a device which is designed to provide air ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-2

Necessity of registration Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-3

Application for registration; fee Sec. 3. (a) Any resident of this state who owns an aircraft, and any nonresident who has established a base in this ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-4

Certificate of registration; issuance Sec. 4. The department shall file each application received and, upon determining that the aircraft is required to be registered, shall issue ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-5

Duration of registration Sec. 5. All registration of aircraft shall be valid for one (1) year and shall expire on the regular annual registration date following ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-6

Repealed ( Repealed by P.L.93-1983, SEC.13.) ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-7

Lost or destroyed certificate of registration; duplicate; fee Sec. 7. (a) In the event any certificate of registration is lost, mutilated, destroyed, or becomes illegible, the ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-8

Sale or transfer of aircraft; transfer of registration; fee; tax liability Sec. 8. (a) In the ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-9

Exemptions Sec. 9. (a) The provisions of this chapter pertaining to registration and taxation shall not apply to any of the following: (1) An aircraft ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10

Dealer certificate; necessity Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.1

Dealer's certificate; issuance; fee; duration Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.2

Dealer's certificate; renewal; revocation Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.3

Dealer's certificate; revocation or denial, notice, reinstatement, or certification upon proof of bona fide dealer status Sec. 10.3. (a) If the department determines that an applicant ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.4

Sale or transfer of taxable aircraft; notice to department; disclosures to transferee Sec. 10.4. (a) Not later than ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.5

Sale or transfer of taxable aircraft; updating of dealer's inventory; transfer of excise tax liability Sec. 10.5. Based upon the sales information submitted to the department, ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.6

Use of inventory aircraft for other purpose Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-10.7

Excise tax on inventory aircraft; assessment, reporting, remission of tax, penalties, and interest; aircraft held other than for inventory use ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-11

Violations; offense Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-12

Annual license excise tax; taxpayer not exempt Sec. 12. (a) Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-13

Classification of aircraft; tax rate; credits Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-14

Payment of tax Sec. 14. (a) A person required to register his aircraft and to pay the tax imposed under this chapter, shall do so on ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-15

Aircraft subject to tax after regular annual registration date; reduction of tax Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-16

Forms for registration Sec. 16. The department shall include on all registration forms for taxable aircraft for the year 1976 and subsequent years suitable spaces for ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-17

Powers of department Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-18

Registration without payment of tax; offenses Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-19

Penalties; failure to register, report, or pay tax due Sec. 19. (a) The registration of any taxable aircraft ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-20

Taxpayer owning more than one aircraft; consolidation of collection Sec. 20. In the administration and collection of the tax imposed by this ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-21

Allocation and distribution of tax revenue; aircraft excise tax fund; duties of county treasurer Sec. 21. (a) The department shall allocate each aircraft excise tax payment ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-21.5

Counties of more than 300,000 but less than 400,000 with airport; distribution of funds; report Sec. 21.5. (a) The county treasurer of a county that: ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-22

Equivalence to average property tax rate; effect on constitutional debt limit; determination of assessed valuation Sec. 22. The excise tax imposed by ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-23

Reports of airport owners Sec. 23. The department may require the owner of an airport or any person or persons leasing or subleasing space from an ...

Indiana Code - Taxation - Title 6, Section 6-6-6.5-24

Repealed ( Repealed by P.L.93-1983, SEC.13.) ...

Indiana Code - Taxation - Title 6, Section 6-6-6.6-1

Definitions Sec. 1. For the purposes of this chapter: "Department" means the department of state revenue. "Disposal" means all forms of disposal in or on ...

Indiana Code - Taxation - Title 6, Section 6-6-6.6-2

Imposition of tax; disposal of taxable hazardous waste in facilities; quarterly returns; listed tax Sec. 2. (a) A tax is imposed on the disposal of taxable ...

Indiana Code - Taxation - Title 6, Section 6-6-6.6-3

Disposition of revenue; revenue paid to county; use; administration Sec. 3. (a) Seventy-five percent (75%) of the revenue produced by the levy imposed under section 2 ...

Indiana Code - Taxation - Title 6, Section 6-6-8

Repealed ( Repealed by P.L.69-1991, SEC.33.) ...

Indiana Code - Taxation - Title 6, Section 6-6-9-1

"Department" defined Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.19-1986, SEC.18. ...

Indiana Code - Taxation - Title 6, Section 6-6-9-2

"Gross retail income" defined Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term ...

Indiana Code - Taxation - Title 6, Section 6-6-9-3

"Passenger motor vehicle" defined Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123(a). As added ...

Indiana Code - Taxation - Title 6, Section 6-6-9-4

"Person" defined Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.19-1986, SEC.18. ...

Indiana Code - Taxation - Title 6, Section 6-6-9-5

"Retail merchant" defined Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.19-1986, ...

Indiana Code - Taxation - Title 6, Section 6-6-9-6

"Truck" defined Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.19-1986, SEC.18. Amended ...

Indiana Code - Taxation - Title 6, Section 6-6-9-7

Imposition of tax; amount Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles ...

Indiana Code - Taxation - Title 6, Section 6-6-9-8

Exemption of certain trucks Sec. 8. (a) The rental of a truck is exempt from the auto rental excise tax if the declared gross weight of ...

Indiana Code - Taxation - Title 6, Section 6-6-9-9

Liability for tax Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall ...

Indiana Code - Taxation - Title 6, Section 6-6-9-10

Manner of imposition, payment, and collection; filing of returns Sec. 10. (a) Except as otherwise provided in this section, the auto rental excise tax shall be ...

Indiana Code - Taxation - Title 6, Section 6-6-9-11

Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants Sec. 11. (a) All revenues collected ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-1

Application of chapter Sec. 1. This chapter applies to Vanderburgh County. As added by P.L.214-2005, SEC.22. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-2

"Department" Sec. 2. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.214-2005, SEC.22. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-3

"Gross retail income" Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-4

"Passenger motor vehicle" Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123(a). As added by ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-5

"Person" Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.22. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-6

"Retail merchant" Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.22. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-7

Imposition of tax; ordinance; rate; notices Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-8

Exemptions Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-9

Liability for tax; collection Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-10

Imposition; payment; collection; returns Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-11

Distribution Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-12

Supplemental auto rental excise tax fund; uses Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the ...

Indiana Code - Taxation - Title 6, Section 6-6-9.5-13

Expiration Sec. 13. This chapter expires January 1, 2036. As added by P.L.214-2005, SEC.22. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-1

"Department" defined Sec. 1. As used in this chapter, "department" refers to the department of state revenue. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-2

"Gross retail income" defined Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-3

"Passenger motor vehicle" defined Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123(a). As added ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-4

"Person" defined Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.256-1997(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-5

"Retail merchant" defined Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.256-1997(ss), ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-6

"Truck" defined Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.256-1997(ss), SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-7

Imposition of tax; amount; notice to department of state revenue; effective dates Sec. 7. (a) The city-county council of a county that contains a consolidated city ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-8

Exemptions Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-9

Liability for tax Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-10

Manner of imposition, payment, and collection; filing of returns Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-11

Auto rental excise tax account; distributions Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special ...

Indiana Code - Taxation - Title 6, Section 6-6-9.7-12

Expiration Sec. 12. This chapter expires January 1, 2041. As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24. ...

Indiana Code - Taxation - Title 6, Section 6-6-10-1

"SARA" defined Sec. 1. As used in this chapter, "SARA" refers to the Superfund Amendments and Reauthorization Act of 1986 (P.L.99-499). As added by ...

Indiana Code - Taxation - Title 6, Section 6-6-10-2

"Emergency and hazardous chemical inventory form" defined Sec. 2. As used in this chapter, "emergency and hazardous chemical inventory form" ...

Indiana Code - Taxation - Title 6, Section 6-6-10-2.2

"Emergency response commission" defined Sec. 2.2. As used in this chapter, "emergency response commission" refers to the state emergency response commission appointed ...

Indiana Code - Taxation - Title 6, Section 6-6-10-3

"Facility" defined Sec. 3. As used in this chapter, "facility" has the meaning set forth in 42 U.S.C. 11049(4). As added by P.L.70-1988, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-6-10-4

"Hazardous chemical" defined Sec. 4. As used in this chapter, "hazardous chemical" has the meaning set forth in 42 U.S.C. 11022(c). As added by ...

Indiana Code - Taxation - Title 6, Section 6-6-10-4.2

"Local emergency planning committee" defined Sec. 4.2. As used in this chapter, "local emergency planning committee" refers to a local emergency planning committee of a county ...

Indiana Code - Taxation - Title 6, Section 6-6-10-5

Establishment of fund Sec. 5. The local emergency planning and right to know fund is established for the purpose of providing each county with funds to ...

Indiana Code - Taxation - Title 6, Section 6-6-10-6

Fees Sec. 6. (a) Each year a fee is imposed on a facility that must submit an emergency and hazardous chemical inventory form. The amount of ...

Indiana Code - Taxation - Title 6, Section 6-6-10-7

Distribution, purpose, and administration of fund Sec. 7. (a) Before July 1 of each year, the department of state revenue shall distribute the money in the ...

Indiana Code - Taxation - Title 6, Section 6-6-10-8

Local emergency planning committees; reports Sec. 8. Each year, a local emergency planning committee shall submit to the emergency response commission a report that describes the ...

Indiana Code - Taxation - Title 6, Section 6-6-10-9

Commission's right to withhold funds Sec. 9. The emergency response commission may withhold a local emergency planning committee's funding for failure ...

Indiana Code - Taxation - Title 6, Section 6-6-11-1

"Boat" defined Sec. 1. As used in this chapter, "boat" means any device in which a person may be transported upon water ...

Indiana Code - Taxation - Title 6, Section 6-6-11-2

"Boating equipment" defined Sec. 2. As used in this chapter, "boating equipment" means motors used in connection with a boat. As added by P.L.98-1989, ...

Indiana Code - Taxation - Title 6, Section 6-6-11-3

"Boating year" defined Sec. 3. As used in this chapter, "boating year" means a calendar year. As added by P.L.98-1989, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-6-11-4

"Motorized boat" defined Sec. 4. As used in this chapter, "motorized boat" means a boat that is propelled by an internal combustion, steam, or electrical inboard ...

Indiana Code - Taxation - Title 6, Section 6-6-11-5

"Tax situs" defined Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on March 1 of ...

Indiana Code - Taxation - Title 6, Section 6-6-11-6

"Taxing district" defined Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20. As added by P.L.98-1989, ...

Indiana Code - Taxation - Title 6, Section 6-6-11-7

"Taxing unit" defined Sec. 7. As used in this chapter, "taxing unit" has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, ...

Indiana Code - Taxation - Title 6, Section 6-6-11-8

Operation, use, docking, and storage of boat in county; prerequisites; ad valorem property tax Sec. 8. (a) Except as provided in subsections (b) and (d), a ...

Indiana Code - Taxation - Title 6, Section 6-6-11-9

Exemptions Sec. 9. A boat is exempt from the boat excise tax imposed for a year if the boat is: (1) owned by the United ...

Indiana Code - Taxation - Title 6, Section 6-6-11-10

Amount of tax; computation Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a boating year is based on ...

Indiana Code - Taxation - Title 6, Section 6-6-11-11

Reductions in tax; age of boat Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for ...

Indiana Code - Taxation - Title 6, Section 6-6-11-12

Department of natural resources fee; lake and river enhancement fee Sec. 12. (a) In addition to paying the boat excise tax, a boat owner shall complete ...

Indiana Code - Taxation - Title 6, Section 6-6-11-12.5

Lake and river enhancement fund Sec. 12.5. (a) The lake and river enhancement fund is established and allocated for the following purposes: (1) One-half (1/2) ...

Indiana Code - Taxation - Title 6, Section 6-6-11-13

Payments; bureau of motor vehicles Sec. 13. A boat owner shall pay: (1) the boat excise tax; (2) the department of natural resources fee ...

Indiana Code - Taxation - Title 6, Section 6-6-11-14

Boats subject to tax after the regular annual tax payment date; payment; amount Sec. 14. (a) For a boat which has been acquired, or brought into ...

Indiana Code - Taxation - Title 6, Section 6-6-11-15

Boats subject to taxation after January 1 of boating year; payments Sec. 15. For a boat which is acquired, or brought into ...

Indiana Code - Taxation - Title 6, Section 6-6-11-16

Reduction in tax; exception Sec. 16. Except as provided in sections 11 and 19 of this chapter, a reduction in the excise tax is not allowed ...

Indiana Code - Taxation - Title 6, Section 6-6-11-17

Sale of boat; tax credit Sec. 17. (a) Every owner of a boat who sells the boat in a year in which the boat owner has ...

Indiana Code - Taxation - Title 6, Section 6-6-11-18

Destruction of boat; tax refund Sec. 18. (a) Every owner of a boat that: (1) is destroyed in a year in which the owner paid ...

Indiana Code - Taxation - Title 6, Section 6-6-11-19

Name change causing change in payment date; adjustment of tax liability Sec. 19. If the name of the owner of a boat is legally changed and ...

Indiana Code - Taxation - Title 6, Section 6-6-11-20

Bureau of motor vehicles; utilization of license branches for collection and administration Sec. 20. The bureau of motor ...

Indiana Code - Taxation - Title 6, Section 6-6-11-21

Tax payment form Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The ...

Indiana Code - Taxation - Title 6, Section 6-6-11-22

Excise tax decals Sec. 22. The department of natural resources shall prescribe the design of the boat excise tax decals in sufficient time for the bureau ...

Indiana Code - Taxation - Title 6, Section 6-6-11-23

Replacement of lost, stolen, or damaged decals Sec. 23. The bureau of motor vehicles shall establish a procedure for replacing lost, stolen, and damaged decals. A ...

Indiana Code - Taxation - Title 6, Section 6-6-11-23.5

Issuance of decal to tax exempt organization Sec. 23.5. The bureau of motor vehicles may issue a decal to a boat owned by an organization exempt ...

Indiana Code - Taxation - Title 6, Section 6-6-11-24

Affixing boat decals Sec. 24. The taxpayer shall affix the boat excise tax decals: (1) to the bow of each side of the boat, within ...

Indiana Code - Taxation - Title 6, Section 6-6-11-25

Failure to pay tax; penalty Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise ...

Indiana Code - Taxation - Title 6, Section 6-6-11-26

Judgment; transmission of copy; delinquent fee Sec. 26. If a boat owner has a judgment entered against the owner for violating section 25 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-6-11-27

Tampering with decal; penalty Sec. 27. A person who falsifies, predates, changes, or counterfeits a boat excise tax decal commits a Class C misdemeanor. ...

Indiana Code - Taxation - Title 6, Section 6-6-11-28

Enforcement; lessors of dockage space, slips, or storage space; information Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department ...

Indiana Code - Taxation - Title 6, Section 6-6-11-29

Transfer of money collected Sec. 29. (a) The auditor of state shall transfer the department of natural resources fee, the lake and ...

Indiana Code - Taxation - Title 6, Section 6-6-11-30

Excise tax summary Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous ...

Indiana Code - Taxation - Title 6, Section 6-6-11-31

Boat excise tax fund Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the ...

Indiana Code - Taxation - Title 6, Section 6-6-11-32

Repealed ( Repealed by P.L.44-1992, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-6-11-33

County treasurer; duties Sec. 33. The county treasurer shall do the following: (1) At the same time a settlement is made with the county auditor ...

Indiana Code - Taxation - Title 6, Section 6-6-11-34

Repealed ( Repealed by P.L.44-1992, SEC.8.) ...

Indiana Code - Taxation - Title 6, Section 6-6-11-35

Department of natural resources; use of funds Sec. 35. The money set aside from the department of natural resources fees for the department of natural resources ...

Indiana Code - Taxation - Title 6, Section 6-6-11-36

Indebtedness of political or municipal corporations; assessed valuation Sec. 36. For the purpose of the limitations on indebtedness of political or ...

Indiana Code - Taxation - Title 6, Section 6-7-1-1

Purpose; liability for tax; separation of price and tax Sec. 1. It is the intent and purpose of this chapter to levy a tax on all ...

Indiana Code - Taxation - Title 6, Section 6-7-1-2

"Cigarette" defined Sec. 2. Unless the context requires otherwise, "cigarette" shall mean and include any roll for smoking made wholly or in part of tobacco, irrespective ...

Indiana Code - Taxation - Title 6, Section 6-7-1-3

"Individual package" defined Sec. 3. Unless the context requires otherwise, "individual package" shall mean and include every individual packet, box or other container ...

Indiana Code - Taxation - Title 6, Section 6-7-1-4

"Person" or "company" defined Sec. 4. Unless the context hereof requires otherwise, the term "person" or the term "company," herein used interchangeably, means and includes any ...

Indiana Code - Taxation - Title 6, Section 6-7-1-5

"Department" defined Sec. 5. Unless the context hereof requires otherwise, "department" shall mean the Indiana department of state revenue and its duly authorized assistants and employees. ...

Indiana Code - Taxation - Title 6, Section 6-7-1-6

"Distributor" defined Sec. 6. Unless the context requires otherwise, "distributor" shall mean and include every person who sells, barters, exchanges, or distributes cigarettes in the state ...

Indiana Code - Taxation - Title 6, Section 6-7-1-7

"Retailer" defined Sec. 7. Unless the context hereof requires otherwise, "retailer" shall mean every person, other than a distributor, who purchases, sells, offers for sale, or ...

Indiana Code - Taxation - Title 6, Section 6-7-1-8

"Consumption", "consumer", and "consume" defined Sec. 8. Unless the context hereof requires otherwise, "consumption" shall mean the possession for use or the use of a cigarette ...

Indiana Code - Taxation - Title 6, Section 6-7-1-9

"Stamps" defined Sec. 9. Unless the context requires otherwise, "stamps" shall mean the stamps printed, manufactured, or made by authority of the department, as provided ...

Indiana Code - Taxation - Title 6, Section 6-7-1-10

"Counterfeit stamp" defined Sec. 10. Unless the context requires otherwise, "counterfeit stamp" shall mean any stamp, label, print, indicium, ...

Indiana Code - Taxation - Title 6, Section 6-7-1-11

"Drop shipment" defined Sec. 11. Unless the context hereof requires otherwise, "drop shipment" shall mean any shipment billed to one other than the person receiving such ...

Indiana Code - Taxation - Title 6, Section 6-7-1-12

Rate of taxation Sec. 12. (a) The following taxes are imposed, and shall be collected and paid as provided in this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-7-1-13

Effective date Sec. 13. There is levied, assessed, and imposed, and shall be collected and paid as provided in this chapter, upon the ...

Indiana Code - Taxation - Title 6, Section 6-7-1-13.5

Carriers; liability for unpaid taxes Sec. 13.5. A common carrier is liable for any unpaid taxes imposed under this chapter on: (1) cigarettes, ...

Indiana Code - Taxation - Title 6, Section 6-7-1-14

Stamps; evidence of tax paid Sec. 14. All taxes levied, assessed, and imposed by this chapter shall be paid and the payment thereof evidenced by the ...

Indiana Code - Taxation - Title 6, Section 6-7-1-15

Department as official agent of state to administer and enforce chapter; salaries and expenses; powers Sec. 15. (a) The department is the official agent of the ...

Indiana Code - Taxation - Title 6, Section 6-7-1-15.1

Metered tax stamping machines; recharging Sec. 15.1. If at least one (1) financial institution in each county applies to the department and fulfills the bonding requirements ...

Indiana Code - Taxation - Title 6, Section 6-7-1-16

Distributor's registration certificate; application fee; bond; refunds Sec. 16. (a) Each distributor shall obtain from the department a registration certificate. Application for a registration certificate shall ...

Indiana Code - Taxation - Title 6, Section 6-7-1-17

Distributors as agents of state for collection of tax; purchase of revenue stamps; execution of bond Sec. 17. (a) Distributors who hold certificates and retailers shall ...

Indiana Code - Taxation - Title 6, Section 6-7-1-18

Affixing stamps; invoices Sec. 18. Every distributor, upon the receipt of cigarettes taxed under this chapter, shall cause each individual package to have the requisite denomination ...

Indiana Code - Taxation - Title 6, Section 6-7-1-19

Distributors' records and reports Sec. 19. (a) Every distributor of cigarettes shall keep and preserve for three (3) years records and invoices, showing the purchase and ...

Indiana Code - Taxation - Title 6, Section 6-7-1-19.5

Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp ...

Indiana Code - Taxation - Title 6, Section 6-7-1-20

Repealed ( Repealed by Acts 1978, P.L.2, SEC.656.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-21

Selling packages with counterfeit stamps; affixing used stamps; offenses Sec. 21. A distributor or other person who knowingly sells or offers for sale an individual package, ...

Indiana Code - Taxation - Title 6, Section 6-7-1-22

Record keeping violations; offense Sec. 22. A person required by this chapter to keep records who recklessly: (1) fails to keep the record so required; ...

Indiana Code - Taxation - Title 6, Section 6-7-1-23

Other violations; offense Sec. 23. A person who recklessly violates any provision of this chapter for which no other provision for punishment has been made commits ...

Indiana Code - Taxation - Title 6, Section 6-7-1-24

Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions Sec. 24. (a) Whenever the department discovers any ...

Indiana Code - Taxation - Title 6, Section 6-7-1-25

Search warrants for untaxed cigarettes Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given ...

Indiana Code - Taxation - Title 6, Section 6-7-1-26

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-27

Mutilated stamps; replacement; unused stamps; refund Sec. 27. Where stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for ...

Indiana Code - Taxation - Title 6, Section 6-7-1-28

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-28.1

Taxes, registration fees, fines, and penalties collected; disposition Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the ...

Indiana Code - Taxation - Title 6, Section 6-7-1-29

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-29.1

Cigarette tax fund; annual appropriation to department of natural resources; use Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually ...

Indiana Code - Taxation - Title 6, Section 6-7-1-29.3

Cigarette tax fund; deposit to clean water fund Sec. 29.3. One-sixth (1/6) of the money in the cigarette tax fund shall be deposited in the clean ...

Indiana Code - Taxation - Title 6, Section 6-7-1-30

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-30.1

Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually ...

Indiana Code - Taxation - Title 6, Section 6-7-1-30.2

Appropriations for local health funds Sec. 30.2. (a) There is annually appropriated to the state department of health one ...

Indiana Code - Taxation - Title 6, Section 6-7-1-30.5

Appropriations to local health maintenance fund Sec. 30.5. (a) There is annually appropriated to the local health maintenance fund established by IC 16-46-10 two million four ...

Indiana Code - Taxation - Title 6, Section 6-7-1-31

( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-31.1

Cities and towns; cumulative capital improvement fund; use Sec. 31.1. (a) The fiscal body of each city and the fiscal body of each town shall, by ...

Indiana Code - Taxation - Title 6, Section 6-7-1-32

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-32.1

Mental health centers fund; annual appropriation to division; use of money by division Sec. 32.1. (a) The money in the mental health centers fund is annually ...

Indiana Code - Taxation - Title 6, Section 6-7-1-33

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-34

Repealed ( Repealed by Acts 1977, P.L.89, SEC.6.) ...

Indiana Code - Taxation - Title 6, Section 6-7-1-35

Tax evasion; unlawful advertising Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be ...

Indiana Code - Taxation - Title 6, Section 6-7-1-36

Evasion of tax; offense Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, ...

Indiana Code - Taxation - Title 6, Section 6-7-2-1

"Department" defined Sec. 1. As used in this chapter, "department" refers to the department of state revenue and includes its employees and agents. As ...

Indiana Code - Taxation - Title 6, Section 6-7-2-2

"Distributor" defined Sec. 2. As used in this chapter, "distributor" means a person who: (1) manufactures, sells, barters, exchanges, or distributes tobacco ...

Indiana Code - Taxation - Title 6, Section 6-7-2-3

"Person" defined Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4. As added by P.L.96-1987, SEC.7. ...

Indiana Code - Taxation - Title 6, Section 6-7-2-4

"Retail dealer" defined Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling tobacco products to ultimate consumers. ...

Indiana Code - Taxation - Title 6, Section 6-7-2-5

"Tobacco product" defined Sec. 5. As used in this chapter, "tobacco product" means: (1) any product made from tobacco, other than a cigarette (as defined ...

Indiana Code - Taxation - Title 6, Section 6-7-2-6

"Wholesale price" defined Sec. 6. As used in this chapter, "wholesale price" means the price at which the manufacturer of the tobacco products sells tobacco products ...

Indiana Code - Taxation - Title 6, Section 6-7-2-7

Tax on distribution of tobacco products; rate; time of imposition Sec. 7. A tax is imposed on the distribution of tobacco products in Indiana at the ...

Indiana Code - Taxation - Title 6, Section 6-7-2-8

Distributor's license Sec. 8. (a) A distributor must obtain a license under this section before it distributes tobacco products in Indiana. The department shall issue licenses ...

Indiana Code - Taxation - Title 6, Section 6-7-2-9

Change of location; license reissuance Sec. 9. A distributor that changes its place of business shall return its license, and the department shall issue, free of ...

Indiana Code - Taxation - Title 6, Section 6-7-2-10

Surrender of license; refund Sec. 10. A license issued under this chapter may be surrendered to the department at any time ...

Indiana Code - Taxation - Title 6, Section 6-7-2-11

Revocation or suspension of license Sec. 11. The department: (1) may revoke or suspend a license issued under this chapter for any violation of this ...

Indiana Code - Taxation - Title 6, Section 6-7-2-12

Filing of return; payment of tax Sec. 12. (a) Before the fifteenth day of each month, each distributor ...

Indiana Code - Taxation - Title 6, Section 6-7-2-13

Collection allowance Sec. 13. A distributor that files a complete return and pays the tax due within the time specified in section 12 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-7-2-14

Credit or refund of taxes Sec. 14. The department shall credit or refund to a distributor the tax paid under this chapter on tobacco products that ...

Indiana Code - Taxation - Title 6, Section 6-7-2-15

Registration of manufacturer, importer, broker, or shipper distributing to distributor Sec. 15. Every manufacturer, importer, broker, or shipper of tobacco products must ...

Indiana Code - Taxation - Title 6, Section 6-7-2-16

Manufacturer, importer, broker, or shipper; proof of distributions Sec. 16. Every manufacturer, importer, broker, or shipper of tobacco products that sells or otherwise distributes tobacco products ...

Indiana Code - Taxation - Title 6, Section 6-7-2-17

Deposit of revenues Sec. 17. The department shall deposit all revenue collected under this chapter as provided in IC 6-7-1-28.1. As added by P.L.96-1987, ...

Indiana Code - Taxation - Title 6, Section 6-7-2-18

Distribution without a license; offense Sec. 18. A person who distributes tobacco products without a license issued under this chapter commits a Class B misdemeanor. ...

Indiana Code - Taxation - Title 6, Section 6-7-2-19

Manufacturer noncompliance; offense Sec. 19. A manufacturer of tobacco products who does not comply with the requirements of section 15 or 16 of this chapter commits ...

Indiana Code - Taxation - Title 6, Section 6-7-2-20

Record keeping violations Sec. 20. A distributor who does not comply with the requirements of IC 6-8.1-5-4 commits a Class B misdemeanor. As added ...

Indiana Code - Taxation - Title 6, Section 6-7-2-21

Distributor offenses Sec. 21. A distributor who knowingly: (1) acts as a distributor without a license; (2) makes a false statement in a report ...

Indiana Code - Taxation - Title 6, Section 6-7-2-22

Listed tax Sec. 22. The tax imposed under this chapter is a listed tax for purposes of IC 6-8.1. As added by P.L.96-1987, SEC.7. ...

Indiana Code - Taxation - Title 6, Section 6-7-2-23

Federal sales; exemption Sec. 23. The sale of tobacco products to the United States or an agency or instrumentality thereof is exempt from the ...

Indiana Code - Taxation - Title 6, Section 6-7-3-1

"Controlled substance" defined Sec. 1. As used in this chapter, "controlled substance" has the meaning set forth in IC 35-48-1-9. As added by P.L.50-1992, ...

Indiana Code - Taxation - Title 6, Section 6-7-3-2

"Delivery" defined Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1-11. As added by P.L.50-1992, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-7-3-3

"Department" defined Sec. 3. As used in this chapter, "department" refers to the department of state revenue. ...

Indiana Code - Taxation - Title 6, Section 6-7-3-4

"Manufacture" defined Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1-18. As added by P.L.50-1992, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-7-3-4.1

"Marijuana" defined Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1-19. As added by P.L.65-1996, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-7-3-5

Imposition of tax; exemption Sec. 5. The controlled substance excise tax is imposed on controlled substances that are: (1) delivered; (2) possessed; or ...

Indiana Code - Taxation - Title 6, Section 6-7-3-6

Amount of tax; determination by gram weight; substance in possession Sec. 6. (a) The amount of the controlled ...

Indiana Code - Taxation - Title 6, Section 6-7-3-7

Delivery of substance to law enforcement officer; tax liability Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved ...

Indiana Code - Taxation - Title 6, Section 6-7-3-8

Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer Sec. 8. ...

Indiana Code - Taxation - Title 6, Section 6-7-3-9

Payment of tax not conferring criminal immunity; use of confidential information Sec. 9. The payment of the tax under ...

Indiana Code - Taxation - Title 6, Section 6-7-3-10

Issuance of evidence of payment; statement; term of validity; possession of taxpayer Sec. 10. (a) The department shall issue evidence of payment of the tax to ...

Indiana Code - Taxation - Title 6, Section 6-7-3-11

Prohibited acts; failure or refusal to pay tax Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under ...

Indiana Code - Taxation - Title 6, Section 6-7-3-12

Rules for enforcement of chapter; tax refund provisions Sec. 12. The department may adopt rules under IC ...

Indiana Code - Taxation - Title 6, Section 6-7-3-13

Jeopardy assessment; duties of department Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate ...

Indiana Code - Taxation - Title 6, Section 6-7-3-14

Jeopardy assessments; secondary lien to seizure and forfeiture provisions Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to ...

Indiana Code - Taxation - Title 6, Section 6-7-3-15

Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation Sec. 15. (a) The controlled substance tax ...

Indiana Code - Taxation - Title 6, Section 6-7-3-16

Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments Sec. 16. (a) The department may award ...

Indiana Code - Taxation - Title 6, Section 6-7-3-17

Controlled substances tax fund; monthly distributions and transfers; certification to state auditor; warrants Sec. 17. (a) All distributions and transfers from the controlled substance tax fund ...

Indiana Code - Taxation - Title 6, Section 6-7-3-18

Failure to pay as evidence in criminal sentencing order Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled ...

Indiana Code - Taxation - Title 6, Section 6-7-3-19

Conditions on commencement of collection proceedings Sec. 19. The department may not commence collection proceedings under this chapter unless the department: (1) is ordered to ...

Indiana Code - Taxation - Title 6, Section 6-7-3-20

Tax in addition to criminal penalties and forfeitures Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal ...

Indiana Code - Taxation - Title 6, Section 6-8-1-1

"Person" defined Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, ...

Indiana Code - Taxation - Title 6, Section 6-8-1-2

"Department" defined Sec. 2. As used in this chapter, "department" refers to the department of state revenue. (Formerly: Acts 1947, c.278, s.2.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-3

"Taxpayer" defined Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article. (Formerly: Acts ...

Indiana Code - Taxation - Title 6, Section 6-8-1-4

"Value" defined Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or ...

Indiana Code - Taxation - Title 6, Section 6-8-1-5

"Petroleum", "natural gas", "oil", and "barrel of oil" defined Sec. 5. (a) As used in this chapter, "petroleum" ...

Indiana Code - Taxation - Title 6, Section 6-8-1-6

"Producer" defined Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum from the land direct. (Formerly: Acts 1947, ...

Indiana Code - Taxation - Title 6, Section 6-8-1-7

"Owner" defined Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of ...

Indiana Code - Taxation - Title 6, Section 6-8-1-8

Rate of taxation Sec. 8. A tax at a rate equal to the greater of: (1) one percent (1%) of the value of the petroleum; ...

Indiana Code - Taxation - Title 6, Section 6-8-1-9

Tax liens Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from ...

Indiana Code - Taxation - Title 6, Section 6-8-1-10

Liability for tax Sec. 10. Any person purchasing or receiving possession of such petroleum prior to the discharge of such lien shall then and there be, ...

Indiana Code - Taxation - Title 6, Section 6-8-1-11

Payment of tax; right of reimbursement Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed ...

Indiana Code - Taxation - Title 6, Section 6-8-1-12

Duties of department Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner ...

Indiana Code - Taxation - Title 6, Section 6-8-1-13

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-14

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-15

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-16

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-17

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-18

Tax additional to all other taxes Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied ...

Indiana Code - Taxation - Title 6, Section 6-8-1-19

Amount collected from tax; failure of collecting trustee to pay; offense Sec. 19. Any person charging against or deducting from any payment due to any other ...

Indiana Code - Taxation - Title 6, Section 6-8-1-20

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-21

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-22

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-23

Record keeping violations; offenses Sec. 23. (a) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep ...

Indiana Code - Taxation - Title 6, Section 6-8-1-24

Evasion of tax; offenses Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under ...

Indiana Code - Taxation - Title 6, Section 6-8-1-25

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-26

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-1-27

Disposition of revenues Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer ...

Indiana Code - Taxation - Title 6, Section 6-8-1-28

Reversion of oil and gas fund Sec. 28. No part of the oil and gas fund reverts to the general fund of the state at the ...

Indiana Code - Taxation - Title 6, Section 6-8-2

Repealed ( Repealed by Acts 1975, P.L.47, SEC.4.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-2

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-3

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-4

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-5

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-6

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-7

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-8

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-9

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-10

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-11

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-12

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-3-13

Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) IC 6-8-3-14 Repealed ( Repealed by Acts 1980, P.L.61, SEC.15.) ...

Indiana Code - Taxation - Title 6, Section 6-8-4

Repealed ( Repealed by P.L.1-1992, SEC.26.) ...

Indiana Code - Taxation - Title 6, Section 6-8-5-1

Qualifying bonds, notes, warrants, or other evidences of indebtedness; application; financial institution franchise tax Sec. 1. (a) All bonds issued after March 11, 1959, or notes, ...

Indiana Code - Taxation - Title 6, Section 6-8-6

Repealed ( Repealed by P.L.1-1992, SEC.26.) ...

Indiana Code - Taxation - Title 6, Section 6-8-7

Repealed ( Repealed by P.L.1-1993, SEC.43.) ...

Indiana Code - Taxation - Title 6, Section 6-8-8-1

Suits to enforce tax liability; "taxes" defined Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the ...

Indiana Code - Taxation - Title 6, Section 6-8-8-2

Short title Sec. 2. This chapter shall be known as The Reciprocal Full Faith and Credit Taxation Act. (Formerly: Acts 1951, c.180, s.2.) As ...

Indiana Code - Taxation - Title 6, Section 6-8-8-3

Conflicting laws Sec. 3. All laws in conflict with or in limitation of this chapter are superseded by this chapter. (Formerly: Acts 1951, c.180, ...

Indiana Code - Taxation - Title 6, Section 6-8-9

Repealed ( Repealed by Acts 1977, P.L.90, SEC.1.) ...

Indiana Code - Taxation - Title 6, Section 6-8-10

Repealed ( Repealed by Acts 1978, P.L.6, SEC.36.) ...

Indiana Code - Taxation - Title 6, Section 6-8-11-1

"Deductible" defined Sec. 1. As used in this chapter, "deductible" means the total deductible for an employee and all dependents of the employee for a calendar ...

Indiana Code - Taxation - Title 6, Section 6-8-11-2

"Dependent" defined Sec. 2. As used in this chapter, "dependent" means any of the following: (1) The spouse of an employee. (2) An employee's ...

Indiana Code - Taxation - Title 6, Section 6-8-11-3

"Eligible medical expense" defined Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) ...

Indiana Code - Taxation - Title 6, Section 6-8-11-4

"Employee" defined Sec. 4. As used in this chapter, "employee" means the individual: (1) for whose benefit; or (2) for the benefit of whose ...

Indiana Code - Taxation - Title 6, Section 6-8-11-5

"Higher deductible" defined Sec. 5. (a) As used in this chapter, for calendar year 1996, "higher deductible" means a deductible of: (1) not less than ...

Indiana Code - Taxation - Title 6, Section 6-8-11-6

"Medical care savings account" or "account" defined Sec. 6. As used in this chapter, "medical care savings account" or "account" means an account established in Indiana ...

Indiana Code - Taxation - Title 6, Section 6-8-11-7

"Medical care savings account program" defined Sec. 7. A "medical care savings account program" means a program established under this chapter to pay the eligible medical ...

Indiana Code - Taxation - Title 6, Section 6-8-11-8

"Qualified higher deductible health plan" defined Sec. 8. As used in this chapter, "qualified higher deductible health plan" means a health coverage policy, certificate, or contract ...

Indiana Code - Taxation - Title 6, Section 6-8-11-9

Powers and duties of employer Sec. 9. (a) Except as otherwise provided by statute, contract, or a collective bargaining agreement, an employer ...

Indiana Code - Taxation - Title 6, Section 6-8-11-10

Requirements Sec. 10. (a) A medical care savings account program established by an employer under this chapter must include all of the following: (1) ...

Indiana Code - Taxation - Title 6, Section 6-8-11-11

Contributions by employee Sec. 11. (a) A medical care savings account program established by an employer under this chapter may allow an employee to contribute money ...

Indiana Code - Taxation - Title 6, Section 6-8-11-12

Authorized account administrators Sec. 12. The following may be an account administrator under this chapter: (1) A federal or state chartered: (A) bank; ...

Indiana Code - Taxation - Title 6, Section 6-8-11-13

Use of funds Sec. 13. An account administrator shall use the funds held in a medical care savings account exclusively for the purpose of paying the ...

Indiana Code - Taxation - Title 6, Section 6-8-11-14

Prohibited use of funds Sec. 14. (a) Funds held in a medical care savings account shall not be used to cover medical expenses of the employee ...

Indiana Code - Taxation - Title 6, Section 6-8-11-15

Reimbursement Sec. 15. If an employee submits documentation to the account administrator concerning eligible medical expenses that the employee has incurred and paid for medical care ...

Indiana Code - Taxation - Title 6, Section 6-8-11-16

Advancement of money Sec. 16. An employer that makes contributions to a medical care savings account program on a periodic installment basis may advance to an ...

Indiana Code - Taxation - Title 6, Section 6-8-11-17

Withdrawal of money for other purposes Sec. 17. (a) An employee may, under this section, withdraw money from the employee's medical care savings account for a ...

Indiana Code - Taxation - Title 6, Section 6-8-11-18

Written notice required Sec. 18. (a) For the purposes of section 17(b) of this chapter, an account administrator that begins to administer a medical care savings ...

Indiana Code - Taxation - Title 6, Section 6-8-11-19

Money exempt from execution Sec. 19. Money in a medical care savings account established under this chapter is exempt from execution under IC 34-55-10-2. ...

Indiana Code - Taxation - Title 6, Section 6-8-11-20

Distribution upon death of employee with no covered dependents Sec. 20. (a) This section applies only to an employee who has no dependents who are covered ...

Indiana Code - Taxation - Title 6, Section 6-8-11-21

Transfer of account Sec. 21. If an individual: (1) who was employed by an employer that participated in a medical care savings account program; and ...

Indiana Code - Taxation - Title 6, Section 6-8-11-22

Termination of employment Sec. 22. If the employment of an individual by an employer that participates in a medical care savings account program is terminated, the ...

Indiana Code - Taxation - Title 6, Section 6-8-11-23

Procedures for payment upon termination Sec. 23. (a) This section applies when the employment of an individual by an employer that participates in a medical care ...

Indiana Code - Taxation - Title 6, Section 6-8-11-24

Distribution upon death of employee with dependents Sec. 24. (a) This section applies if an individual: (1) whose employer participates in a medical care savings ...

Indiana Code - Taxation - Title 6, Section 6-8-11-25

Rules Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2 and the department of state revenue may adopt rules under IC ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-1

"Listed taxes"; "taxes" Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the river boat admissions tax (IC 4-33-12); ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-1.5

"Commissioner" Sec. 1.5. Except as provided in section 3 of this chapter, "commissioner" refers to the commissioner of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-2

"Department" Sec. 2. "Department" means the Indiana department of state revenue. As added by Acts 1980, P.L.61, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-3

"Person" Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-4

"Due date" Sec. 4. "Due date" means the last date on which a particular act, such as filing a return or making a payment, may be ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-5

Repealed ( Repealed by P.L.192-2002(ss) , SEC.191.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-5.5

"Taxpayer" Sec. 5.5. "Taxpayer" means a person liable for the payment of taxes. As added by P.L.332-1989(ss), SEC.18. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-6

Application of article; conflicts with other laws Sec. 6. The provisions of this article apply for the purposes of imposing, collecting, and administering the listed taxes. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-7

Definitions; applicability Sec. 7. The definitions in this chapter apply throughout this article. As added by P.L.332-1989(ss), SEC.19. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-1-8

Applicability of law; determination of rights and duties Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-2-1

Establishment Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing ...

Indiana Code - Taxation - Title 6, Section 6-8.1-2-2

Control by governor Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner and such other persons that ...

Indiana Code - Taxation - Title 6, Section 6-8.1-2-3

Repealed ( Repealed by P.L.23-1986, SEC.21.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-1

Tax administration, collection, and enforcement; motor vehicle excise tax; commercial vehicle excise taxes Sec. 1. (a) The department has the primary responsibility for the administration, collection, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-2

Employees; hiring; compensation; conflict of interest Sec. 2. (a) The commissioner, with the governor's approval, may employ such individuals as are necessary to perform the various ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-2.2

Unauthorized investigations or surveillance Sec. 2.2. (a) This section does not: (1) apply to an otherwise lawful investigation concerning organized ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-2.5

Employee evaluations based on revenue production or quotas Sec. 2.5. The department may not: (1) include the amount of revenue collected or tax liability assessed ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-2.6

Certification of compliance with employee evaluation criteria Sec. 2.6. The commissioner shall certify in the report submitted under IC 6-8.1-14-3 that the department is in compliance ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-3

Removal of expired rules Sec. 3. (a) The department shall adopt, under IC 4-22-2, rules governing: (1) the administration, collection, and enforcement of the listed ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-3.5

Guidelines available for public inspection and copying; letters of findings; removal of information Sec. 3.5. (a) Subject to subsection (b), the department shall publish in the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-4

Forms Sec. 4. The department has the sole authority to furnish forms used in the administration and collection of the listed taxes. As added ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-5

Signature on documents Sec. 5. All notices, summons, warrants, waivers, demands, or other documents requiring an authorizing signature by the department must be signed by ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-6

Records; audit Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-7

Reciprocal information agreements; cooperation of other agencies Sec. 7. (a) The department may enter into reciprocal agreements with the taxing officials of the United States government ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-7.1

Department agreement to provide information to fiscal officer; electronic format; information may not be disclosed Sec. 7.1. (a) "Fiscal officer" has the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-8

Representation of taxpayers before department; qualifications; requirements Sec. 8. The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-8.5

Taxpayer hearings Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article. (b) A hearing shall be conducted at ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-9

Office space Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices. The ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-10

Contracts for services Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-11

Mailing of documents Sec. 11. (a) When a statute specifies that the department is required to send a document by mail, and the particular statute is ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-12

Powers; department; county treasurer; audits; appraisals; investigations Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-13

Criminal prosecutions; civil actions Sec. 13. (a) The attorney general and the respective county prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-14

Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement Sec. 14. (a) The department, on behalf of the state, may enter into ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-15

Report; uncollectible delinquent tax liabilities Sec. 15. Before February 1 of each year, the department shall submit to the general assembly the age and amount of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-16

Outstanding tax warrants; list; tax releases; motor vehicle title tax liens; tax collector fees; sheriffs; Internet publication of list of tax warrants issued 24 months before publication ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-17

Settlement of tax liability disputes Sec. 17. (a) Before an original tax appeal is filed with the tax court under IC 33-26, the commissioner may settle ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-18

Enforcement of games of chance provisions Sec. 18. An employee of the department is vested with full police powers and duties to enforce IC 4-32 and ...

Indiana Code - Taxation - Title 6, Section 6-8.1-3-19

Voter registration form to be included with income tax booklet Sec. 19. The department shall print and include a ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-1

Establishment of division; division of audit; duties Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-1.5

Repealed ( Repealed by P.L.1-1990, SEC.84.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-1.6

Special tax division; duties Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-2

Audit and special tax divisions; powers and duties Sec. 2. (a) The division of audit may: (1) have full prompt access to all local and ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-3

Personnel of divisions; competitive examination; administration of divisions; political affiliations and activities Sec. 3. (a) The requirements of this section are subject to the discretion of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-4-4

Commercial motor vehicle owners registration center Sec. 4. (a) The department shall establish a registration center to service owners of commercial motor vehicles. (b) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-1

Proposed assessment; notice; protest; hearing; letter of findings; rehearing; appeal; demand for payment Sec. 1. (a) If the department reasonably believes that a person has not ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-2

Time limitation on issuance of proposed assessment; extension Sec. 2. (a) Except as otherwise provided in this section, the department may not issue a proposed assessment ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-2.5

Correcting assessment notice; responsible party; exemption from time limitations Sec. 2.5. (a) If the department determines that a proposed assessment ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-3

Jeopardy assessment; jeopardy tax warrant; levy and sale; bond Sec. 3. (a) If at any time the department finds that a person owing taxes intends to ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-4

Books and records; federal returns; inspection Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-5

Reserved Reserved ...

Indiana Code - Taxation - Title 6, Section 6-8.1-5-6

Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement Sec. 6. (a) If a record or report maintained outside Indiana is ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-1

Extension; payments; statement of reasons; additional extensions; federal extensions; interest on unpaid taxes Sec. 1. (a) If a person responsible for filing a tax return is ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-2

Saturdays, Sundays, and holidays Sec. 2. If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-3

Date of filing Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-4

Certification of returns and forms Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-4.5

Rounding to nearest whole dollar Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return may round to the nearest whole dollar ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-5

Taxpayer return; itemization of income derived from sources outside Indiana Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-6

Repealed ( Repealed by P.L.18-1994, SEC.47.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-6-7

Electronic filing of returns or documents; rules Sec. 7. Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or ...

Indiana Code - Taxation - Title 6, Section 6-8.1-7-1

Confidentiality of tax information; court orders; persons eligible to receive tax information Sec. 1. (a) This subsection does not apply to the disclosure of information concerning ...

Indiana Code - Taxation - Title 6, Section 6-8.1-7-2

Statistical studies derived from tax returns; disclosure of results; information as to individuals filing returns Sec. 2. (a) The department may compile statistical studies from information ...

Indiana Code - Taxation - Title 6, Section 6-8.1-7-3

Violation; offense Sec. 3. A person who violates the provisions of this chapter commits a Class C misdemeanor. In addition, if the person is an officer ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-1

Form of payment; receipt Sec. 1. (a) A person may make a tax payment: (1) in cash; (2) by bank draft; (3) by ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-1.5

Partial payment of tax Sec. 1.5. Whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-2

Judgments arising from liens Sec. 2. (a) Except as provided in IC 6-8.1-5-3, the department must issue a demand notice for the payment of a tax ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-3

Judgments arising from tax warrants; collection Sec. 3. (a) The county sheriff of a county shall attempt to levy on and collect a judgment arising from ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-4

Judgment arising from tax warrant; collection by department; special counsel Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-5

Restraining order Sec. 5. At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-6

Receivership; court order; appeal Sec. 6. (a) If a person does not pay a tax payment within sixty (60) days of the date that the particular ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-7

Remedies cumulative Sec. 7. The remedies for tax collection provided to the department under this chapter are cumulative and the selection or use of one (1) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-8

Uncollected tax warrants; action by department Sec. 8. After a tax warrant becomes a judgment under section 2 of this chapter or a tax warrant is ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-8.5

Enforceability of judgment arising from tax warrant Sec. 8.5. (a) For purposes of this chapter, a judgment arising from a tax warrant is enforceable in the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-9

Levy release or tax warrant surrender; grounds Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3. (b) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-10

Bank charges incurred through erroneous levy; reimbursement Sec. 10. (a) As used in this section, "bank charges" includes: (1) a financial institution's customary charge for ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-11

Filing claim for reimbursement Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim: (1) with the department; ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-12

Claim approval Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that: (1) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-8-13

Response to claim; denial; notice Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-1

Filing of claim; time limitation; considerations and hearing; decision; appeal Sec. 1. (a) If a ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-1.2

Filing fee refund Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a taxpayer prevails in a complaint ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-2

Excess tax payments; procedure for credit or refund Sec. 2. (a) If the department finds that a person has paid more tax for a taxable year ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-3

Gasoline, fuel, and motor vehicle excise taxes; inapplicability Sec. 3. This chapter does not apply to refund claims made for gasoline taxes under IC 6-6-1.1, special ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-4

Designation of all or part of refund to be paid to nongame fund Sec. 4. (a) Every individual (other than a nonresident) who files an individual ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-5

Reserved IC 6-8.1-9-6 Reserved IC 6-8.1-9-7 Class actions; requisites; time limits Sec. 7. A class action for the refund of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9-8

Reserved IC 6-8.1-9-9 Reserved IC 6-8.1-9-10 Reserved IC 6-8.1-9-11 Reserved IC 6-8.1-9-12 Reserved IC 6-8.1-9-13 ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-1

Definitions Sec. 1. For purposes of this chapter: "Claimant agency" means any state department, institution, commission, committee, board, division, bureau, authority, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-2

Debt owed to claimant agency; agency's entitlement to debtor's refund Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-3

Application by agency Sec. 3. (a) To obtain a set off by the department, a claimant agency must file an application for the set off with ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-4

Determination of entitlement to refund; notification of claimant agency Sec. 4. After the department receives an application for a set off pursuant to section 3 of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-5

Notice by claimant agency of intent to have refund set off Sec. 5. After a claimant agency receives notice that a debtor is entitled to a ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-6

Contest of agency's claim; notice Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-7

Hearing on contested claim Sec. 7. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-8

Certification of debt; payment to agency Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-9

Notice to debtor of action taken; accounting Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-10

Collection fee Sec. 10. The department of revenue may charge the claimant agency a fee of fifteen percent (15%) of any funds it sets off ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-11

Combined returns Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-12

Multiple claims; priority Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the order in time ...

Indiana Code - Taxation - Title 6, Section 6-8.1-9.5-13

Disclosure of information and records; taxpayers; child support obligations Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-1-a

Version a Liability for interest Note: This version of section amended by P.L.2-2005, SEC.23. See also following version of this section amended by P.L.236-2005, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-1-b

Version b Liability for interest Note: This version of section amended by P.L.236-2005, SEC.2. See also preceding version of this section amended by P.L.2-2005, ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-2

Repealed ( Repealed by P.L.1-1991, SEC.69.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-2.1

Liability for penalty Sec. 2.1. (a) If a person: (1) fails to file a return for any of the listed taxes; (2) fails to ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-3

Failure to file return; preparation by department; penalty Sec. 3. (a) If a person fails to file a return on or before the due date, the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-4

Failure to file return; fraudulent intent to evade tax; penalty Sec. 4. (a) If a person fails to file a return or to make a full ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-5

Bad checks; penalty Sec. 5. (a) If a person makes a tax payment with a check and the department is unable to obtain payment on the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-6

Failure to file information return; penalty Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-7

Maximum and minimum penalties Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-8

Repealed ( Repealed by P.L.107-1987, SEC.50.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-9

Dissolution, liquidation, or withdrawal of corporation; notification; clearance Sec. 9. (a) As used in this section: (1) "Dissolution" refers to dissolution of a corporation under ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-10

Reserved IC 6-8.1-10-11 Repealed ( Repealed by P.L.254-2003, SEC.14.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-10-12

Additional penalty; failure to participate in amnesty program Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that ...

Indiana Code - Taxation - Title 6, Section 6-8.1-11-1

Repealed ( Repealed by P.L.332-1989(ss) , SEC.47.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-11-2

Legislative findings Sec. 2. The general assembly makes the following findings: (1) A balance must be maintained between the need of the state for revenue ...

Indiana Code - Taxation - Title 6, Section 6-8.1-11-3

Taxpayer rights advocate Sec. 3. The department shall appoint an employee to serve as a taxpayer rights advocate who shall facilitate ...

Indiana Code - Taxation - Title 6, Section 6-8.1-12-1

Development and implementation of program Sec. 1. The department shall develop and implement a taxpayer education and information program. As added by P.L.332-1989(ss), SEC.38. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-12-2

Purpose Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following: (1) Businesses liable for taxes for the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-12-3

Mandatory program projects Sec. 3. The program must include the following projects: (1) Communications with taxpayers listed in section 2 of this chapter that explain ...

Indiana Code - Taxation - Title 6, Section 6-8.1-12-4

Repealed ( Repealed by P.L.71-1993, SEC.28.) ...

Indiana Code - Taxation - Title 6, Section 6-8.1-14-1

Annual public hearing Sec. 1. The department shall conduct a public hearing no later than July 1 of each year. The commissioner and the department employee ...

Indiana Code - Taxation - Title 6, Section 6-8.1-14-2

Taxpayer input Sec. 2. The department shall accept proposals from taxpayers at the hearing for changes in statutes and rules to better implement the findings set ...

Indiana Code - Taxation - Title 6, Section 6-8.1-14-3

Annual report Sec. 3. The department shall submit a report to the governor and legislative council no later than October 1 of each year. A report ...

Indiana Code - Taxation - Title 6, Section 6-8.1-14-4

Contents of report Sec. 4. The report prepared under section 3 of this chapter must include the following: (1) Areas of recurring taxpayer noncompliance. ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-1

"Charges for mobile telecommunications service" defined Sec. 1. As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-2

"Customer" defined Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer" ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-3

"Designated data base provider" defined Sec. 3. As used in this chapter, "designated data base provider" means a corporation, an association, or other entity representing the ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-4

"Enhanced ZIP code" defined Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-5

"Home service provider" defined Sec. 5. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-6

"Licensed service area" defined Sec. 6. As used in this chapter, "licensed service area" means the geographic area in which the home service provider is authorized ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-7

"Mobile telecommunications service" defined Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-8

"Place of primary use" defined Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-9

"Prepaid telephone calling service" defined Sec. 9. As used in this chapter, "prepaid telephone calling service" means the right to purchase exclusively telecommunications service that must ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-10

"Reseller" defined Sec. 10. As used in this chapter, "reseller" means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-11

"Serving carrier" defined Sec. 11. As used in this chapter, "serving carrier" means a facilities based carrier providing mobile telecommunications service to a customer outside a ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-12

Legislative findings of fact Sec. 12. The general assembly finds that: (1) the United States Congress has enacted the Mobile Telecommunications Sourcing ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-13

Application of chapter Sec. 13. (a) Except as provided by section 20 of this chapter, this chapter applies to: (1) the gross retail tax imposed ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-14

Sourcing of telecommunications service Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service provided in a taxing jurisdiction to a customer, the charges for which ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-15

Electronic data base Sec. 15. (a) The department may provide an electronic data base to a home service provider or, if the department does not provide ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-16

Use of enhanced ZIP codes Sec. 16. (a) If an electronic data base is not provided under section 15 of this chapter, a home service provider ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-17

Reliance on address supplied by customer Sec. 17. (a) A home service provider is responsible for obtaining and maintaining the customer's place of primary use. Subject ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-18

Correction of erroneous data by department Sec. 18. (a) The department may determine that the address used for purposes of determining the taxing jurisdictions to which ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-19

Identification of nontaxable services Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-20

Application of chapter if federal law invalidated Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or ...

Indiana Code - Taxation - Title 6, Section 6-8.1-15-21

Customer remedies Sec. 21. (a) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or ...

Indiana Code - Taxation - Title 6, Section 6-9-1-1

"Board of managers" defined Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of ...

Indiana Code - Taxation - Title 6, Section 6-9-1-2

Special funds board of managers; creation in certain counties; membership; compensation Sec. 2. (a) In a county having a population of more than two hundred thousand ...

Indiana Code - Taxation - Title 6, Section 6-9-1-3

Meetings; election of officers; quorum Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for ...

Indiana Code - Taxation - Title 6, Section 6-9-1-4

Management of funds Sec. 4. All funds coming into possession of the board of managers shall be deposited, held secured or invested and paid in accordance ...

Indiana Code - Taxation - Title 6, Section 6-9-1-5

Tax levy; rate; payment and collection; exemption Sec. 5. (a) In a county having a population of more than two hundred thousand (200,000) but less than ...

Indiana Code - Taxation - Title 6, Section 6-9-1-6

Convention and exhibition center fund Sec. 6. (a) As used in this section, "fund" refers to the convention and exhibition center fund. (b) As used ...

Indiana Code - Taxation - Title 6, Section 6-9-1-7

Proposed budget; approval Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, ...

Indiana Code - Taxation - Title 6, Section 6-9-2-1

Tax on lodgings; rate; returns; disposition of revenue Sec. 1. (a) A county having a population of more than four hundred thousand (400,000) but less than ...

Indiana Code - Taxation - Title 6, Section 6-9-2-2

Allocation of revenue Sec. 2. (a) The revenue received by the county treasurer under this chapter shall be allocated to the Lake County convention and visitor ...

Indiana Code - Taxation - Title 6, Section 6-9-2-3

Convention and visitor bureau; creation; membership; terms; organization Sec. 3. (a) For purposes of this section, the size of a political subdivision is based on the ...

Indiana Code - Taxation - Title 6, Section 6-9-2-4

Powers of bureau Sec. 4. (a) The bureau may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms ...

Indiana Code - Taxation - Title 6, Section 6-9-2-4.3

Convention, tourism, and visitor promotion alternate revenue fund Sec. 4.3. (a) The Lake County convention and visitor bureau shall establish a convention, tourism, and visitor promotion ...

Indiana Code - Taxation - Title 6, Section 6-9-2-4.5

Visitor center funding; allocation from promotion fund and alternate revenue fund Sec. 4.5. The bureau may enter into an ...

Indiana Code - Taxation - Title 6, Section 6-9-2-4.7

Issuance of bonds; negotiation and sale; leases Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to: (1) ...

Indiana Code - Taxation - Title 6, Section 6-9-2-4.9

State covenant on bond payments Sec. 4.9. With respect to: (1) bonds, leases, or other obligations to which the bureau has pledged revenues under this ...

Indiana Code - Taxation - Title 6, Section 6-9-2-5

Violations Sec. 5. (a) A member of the convention and visitor bureau created under section 3 of this chapter or the ...

Indiana Code - Taxation - Title 6, Section 6-9-2-5.5

Public purpose of visitor center Sec. 5.5. The financing of the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, ...

Indiana Code - Taxation - Title 6, Section 6-9-2-6

Repealed ( Repealed by P.L.108-1987, SEC.18.) ...

Indiana Code - Taxation - Title 6, Section 6-9-2-7

Repealed ( Repealed by P.L.27-1992, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-9-2-8

Repealed ( Repealed by P.L.27-1992, SEC.31.) ...

Indiana Code - Taxation - Title 6, Section 6-9-2-9

Annual report regarding disposition of money collected; remedies for failure to provide legislative body with sufficient information; resolution Sec. 9. (a) The legislative body of a ...

Indiana Code - Taxation - Title 6, Section 6-9-2-10

Insurance benefits for convention and visitors bureau employees Sec. 10. Employees of the convention and visitor bureau created by section 3 of this chapter may participate ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred seventy thousand (170,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-2

Convention and visitor commission; creation Sec. 2. (a) There is created a seven (7) member convention and visitor commission (referred to as the "commission" in this ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-3

Powers and duties of commission Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-4

Expenses of commission; budget; expenditures Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-5

Report by not-for-profit corporations receiving funds required Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-6

Tax on lodgings authorized; rate; collection Sec. 6. (a) The county council may levy tax on every person engaged in the business of renting or furnishing, ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-7-a

Version a Convention and visitor promotion fund Note: This version of section effective until 12-31-2005. See also following version of this section, effective 12-31-2005. ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-7-b

Version b Convention and visitor promotion fund Note: This version of section effective 12-31-2005. See also preceding version of this section, effective until ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-7.5

Tourism capital improvement fund Sec. 7.5. (a) The county treasurer shall establish a tourism capital improvement fund. (b) The county treasurer shall deposit money in ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-7.7

Convention center operating fund Sec. 7.7. (a) The county treasurer shall establish a convention center operating fund. (b) Before January 1, 2010, the county treasurer ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-8

Unauthorized transfer and use of funds; offenses Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of funds to any ...

Indiana Code - Taxation - Title 6, Section 6-9-2.5-9

Buildings for public use Sec. 9. (a) This section applies to any building: (1) constructed or remodeled with money from: (A) the tourism capital ...

Indiana Code - Taxation - Title 6, Section 6-9-3-1

Special funds board of managers; creation; members; appointment; terms Sec. 1. (a) This chapter applies to each of two (2) adjacent counties when: (1) one ...

Indiana Code - Taxation - Title 6, Section 6-9-3-2

Organizational meeting; election of officers; bylaws, rules, and regulations; quorum Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers ...

Indiana Code - Taxation - Title 6, Section 6-9-3-3

Handling and expenditure of funds; audit Sec. 3. All funds coming into possession of the board of managers shall be deposited, held, secured or invested and ...

Indiana Code - Taxation - Title 6, Section 6-9-3-4

Innkeeper's tax imposed; collection Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year a tax on every person engaged ...

Indiana Code - Taxation - Title 6, Section 6-9-3-5

Disposition of tax revenues Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county ...

Indiana Code - Taxation - Title 6, Section 6-9-3-6

Capital development tourism fund; pledge of deposit to payment of bonds; covenant of general assembly with purchasers of bonds Sec. 6. (a) The board of managers ...

Indiana Code - Taxation - Title 6, Section 6-9-3-7

Failure to pay tax Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after ...

Indiana Code - Taxation - Title 6, Section 6-9-4-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred twenty thousand (120,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-4-2

Convention and visitor commission; creation; membership Sec. 2. (a) There is created a five (5) member convention and visitor commission (referred to as the "commission" in ...

Indiana Code - Taxation - Title 6, Section 6-9-4-3

Powers and duties of commission Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-4-4

Expenses of commission; budget; expenditures Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The ...

Indiana Code - Taxation - Title 6, Section 6-9-4-5

Reports by not-for-profit corporations receiving funds Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request ...

Indiana Code - Taxation - Title 6, Section 6-9-4-6

Tax on lodgings authorized; collection Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, ...

Indiana Code - Taxation - Title 6, Section 6-9-4-7

Innkeeper's tax fund; expenditures Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in the fund all money the ...

Indiana Code - Taxation - Title 6, Section 6-9-4-8

Unauthorized transfer and use of funds; offenses Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not ...

Indiana Code - Taxation - Title 6, Section 6-9-4-9

Bonds or debts; adverse legislation; covenant Sec. 9. With respect to bonds or debt for which a pledge of tax revenues has been made under section ...

Indiana Code - Taxation - Title 6, Section 6-9-5

Repealed ( Repealed by P.L.77-2003, SEC.1.) ...

Indiana Code - Taxation - Title 6, Section 6-9-6-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred ten thousand (110,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-6-2

Special funds board of managers; creation Sec. 2. (a) There is created a nine (9) member special funds board of managers (referred to as the "board ...

Indiana Code - Taxation - Title 6, Section 6-9-6-3

Meetings; officers; rules; quorum Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the ...

Indiana Code - Taxation - Title 6, Section 6-9-6-4

Funds; deposit; audit Sec. 4. All funds coming into possession of the board of managers shall be deposited, held, secured, invested, and paid in accordance with ...

Indiana Code - Taxation - Title 6, Section 6-9-6-5

Powers of board Sec. 5. The board of managers may: (1) accept and use gifts, grants, and contributions from any public or private source, under ...

Indiana Code - Taxation - Title 6, Section 6-9-6-6

Tax on lodgings; collection Sec. 6. (a) In any county to which this chapter applies, there is levied a tax on every person engaged in the ...

Indiana Code - Taxation - Title 6, Section 6-9-6-7

Convention, tourism, and recreation fund Sec. 7. The tax revenues received by the county treasurer as provided in section 6 of this chapter shall be deposited ...

Indiana Code - Taxation - Title 6, Section 6-9-6-8

Transfer and use of funds restricted; offense Sec. 8. Any person or officer or employee of a corporation, who receives a transfer of funds under this ...

Indiana Code - Taxation - Title 6, Section 6-9-7-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred forty-eight thousand (148,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-7-2

Convention and visitor commission; creation Sec. 2. (a) There is created a ten (10) member convention and visitor commission (referred to as the "commission" in this ...

Indiana Code - Taxation - Title 6, Section 6-9-7-3

Powers and duties of commission Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-7-4

Expenses of commission; budget; expenditures Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The ...

Indiana Code - Taxation - Title 6, Section 6-9-7-5

Report by entity receiving funds Sec. 5. Any entity that receives funds under this chapter shall make a financial or other report upon request of the ...

Indiana Code - Taxation - Title 6, Section 6-9-7-6

Tax on lodgings authorized; collection Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, ...

Indiana Code - Taxation - Title 6, Section 6-9-7-7

Innkeeper's tax fund; expenditures Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received ...

Indiana Code - Taxation - Title 6, Section 6-9-7-8

Transfer and use of funds restricted; offenses Sec. 8. (a) Any member of the commission who approves the transfer of funds to any person or corporation ...

Indiana Code - Taxation - Title 6, Section 6-9-7-9

Supplemental innkeeper's tax fund; uses Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate ...

Indiana Code - Taxation - Title 6, Section 6-9-8-1

Application of chapter Sec. 1. This chapter applies to each county having a consolidated first class city. As added by Acts 1980, P.L.8, SEC.60. ...

Indiana Code - Taxation - Title 6, Section 6-9-8-2

Tax levy on business of renting or furnishing lodgings Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business ...

Indiana Code - Taxation - Title 6, Section 6-9-8-3

Tax rate; increases; use of money generated by increase Sec. 3. (a) The tax imposed by section 2 of this chapter shall be at the rate ...

Indiana Code - Taxation - Title 6, Section 6-9-8-4

Exceptions Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for ...

Indiana Code - Taxation - Title 6, Section 6-9-9-1

Application of chapter to certain counties Sec. 1. This chapter applies to a county having a population of more than three hundred thousand (300,000) but less ...

Indiana Code - Taxation - Title 6, Section 6-9-9-2

Tax levy on business of renting or furnishing lodgings Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business ...

Indiana Code - Taxation - Title 6, Section 6-9-9-3

Tax rate; funding of convention and visitors bureau Sec. 3. (a) The tax imposed by section 2 of this chapter shall be at the rate of ...

Indiana Code - Taxation - Title 6, Section 6-9-9-4

Exceptions Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for ...

Indiana Code - Taxation - Title 6, Section 6-9-10-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than seventy-one thousand (71,000) but less than seventy-one thousand four ...

Indiana Code - Taxation - Title 6, Section 6-9-10-2

Board of managers; creation; promotion of conventions and tourism Sec. 2. (a) There is created a seven (7) member board of ...

Indiana Code - Taxation - Title 6, Section 6-9-10-3

Meetings; officers; rules; quorum Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect ...

Indiana Code - Taxation - Title 6, Section 6-9-10-4

Funds; deposit; audit Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested and paid in accordance with the ...

Indiana Code - Taxation - Title 6, Section 6-9-10-5

"Person"; powers of board Sec. 5. (a) For purposes of this section, "person" includes a sole proprietorship, a partnership, an association, a corporation, a limited liability ...

Indiana Code - Taxation - Title 6, Section 6-9-10-6

Tax on lodgings; collection; additional rate to finance facilities Sec. 6. (a) There is imposed a tax on every person engaged in the business of renting ...

Indiana Code - Taxation - Title 6, Section 6-9-10-7

Convention and tourism fund; account for revenues from additional tax rate Sec. 7. (a) The county treasurer shall establish a convention and tourism fund and shall ...

Indiana Code - Taxation - Title 6, Section 6-9-10-8

Transfer and use of funds restricted; offenses Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter ...

Indiana Code - Taxation - Title 6, Section 6-9-10-9

Unique position of county to develop and promote convention and tourism industry Sec. 9. (a) A county described in section 1 of this chapter has been ...

Indiana Code - Taxation - Title 6, Section 6-9-10-10

Covenant protecting bondholders Sec. 10. With respect to: (1) bonds, leases, or other obligations for which the county has pledged tax revenues under section 5 ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-1

Applicability of chapter Sec. 1. This chapter applies to a county having a population of more than twenty-five thousand (25,000) but less than twenty-five thousand five ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-2

"Executive" defined Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-3

"Fiscal body" defined Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-4

"Gross retail income" defined Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1. As added ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-5

"Person" defined Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-6

Tax on lodging authorized; collection Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of ...

Indiana Code - Taxation - Title 6, Section 6-9-10.5-7

Lake enhancement fund Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. ...

Indiana Code - Taxation - Title 6, Section 6-9-11-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred five thousand (105,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-11-2

Convention and visitor commission; creation Sec. 2. (a) If a tax is levied under section 6(a) of this chapter, there is created a five (5) member ...

Indiana Code - Taxation - Title 6, Section 6-9-11-3

Powers and duties of commission Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-11-3.5

Use of funds; sports and recreation facilities Sec. 3.5. The commission may enter into an agreement under which amounts deposited in, or to be deposited in, ...

Indiana Code - Taxation - Title 6, Section 6-9-11-3.7

Bonds and leases; sports and recreation facilities Sec. 3.7. (a) The commission may issue bonds or enter into leases to: (1) pay the ...

Indiana Code - Taxation - Title 6, Section 6-9-11-3.9

Bonds and leases; adverse legislation Sec. 3.9. With respect to: (1) bonds or leases to which the commission has pledged revenues under this chapter; and ...

Indiana Code - Taxation - Title 6, Section 6-9-11-4

Expenses of commission; disbursements Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission ...

Indiana Code - Taxation - Title 6, Section 6-9-11-4.5

Public purpose; sports and recreation facilities Sec. 4.5. The financing of the construction, acquisition, enlargement, and equipping of a sports and ...

Indiana Code - Taxation - Title 6, Section 6-9-11-5

Report by not-for-profit corporations receiving funds Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request ...

Indiana Code - Taxation - Title 6, Section 6-9-11-6

Tax on lodgings authorized; imposition, payment, and collection Sec. 6. (a) The county council may levy a tax on every person engaged in the business of ...

Indiana Code - Taxation - Title 6, Section 6-9-11-7

Convention and visitor promotion fund Sec. 7. The county treasurer shall establish a convention and visitor promotion fund and shall invest any portion of the fund ...

Indiana Code - Taxation - Title 6, Section 6-9-11-8

Transfer and use of funds; offenses Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified ...

Indiana Code - Taxation - Title 6, Section 6-9-11-9

Promotion of tourism and visitors; sports and recreation facilities Sec. 9. The General Assembly finds that: (1) a county described in section 1 of this ...

Indiana Code - Taxation - Title 6, Section 6-9-12-1

Definitions Sec. 1. As used in this chapter: "Beverage" includes, but is not limited to, any alcoholic beverage. "Food" includes, but is not limited to, ...

Indiana Code - Taxation - Title 6, Section 6-9-12-2

Imposition of tax by ordinance Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains ...

Indiana Code - Taxation - Title 6, Section 6-9-12-3

Taxable transactions Sec. 3. (a) Subject to section 4 of this chapter, the tax imposed under this chapter applies to any transaction in which food or ...

Indiana Code - Taxation - Title 6, Section 6-9-12-4

Exemptions Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction ...

Indiana Code - Taxation - Title 6, Section 6-9-12-5

Rate of tax Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section ...

Indiana Code - Taxation - Title 6, Section 6-9-12-6

Liability; collection Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the ...

Indiana Code - Taxation - Title 6, Section 6-9-12-7

Procedures for imposition, payment, and collection; returns Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that ...

Indiana Code - Taxation - Title 6, Section 6-9-12-8

Payment to capital improvement board of county Sec. 8. The amounts received from the county food and beverage tax shall be paid monthly by the treasurer ...

Indiana Code - Taxation - Title 6, Section 6-9-12-9

Repealed ( Repealed by P.L.214-2005, SEC.77.) ...

Indiana Code - Taxation - Title 6, Section 6-9-13-1

Imposition of tax by ordinance; exceptions; dates effective Sec. 1. (a) Except as provided in subsection (b), the city-county council of a county that contains a ...

Indiana Code - Taxation - Title 6, Section 6-9-13-2

Rate of tax; allocation and distribution Sec. 2. (a) Except as provided in subsection (b), the county admissions tax equals five percent (5%) of the price ...

Indiana Code - Taxation - Title 6, Section 6-9-13-3

Liability; collection Sec. 3. (a) Each person who pays a price for admission to any event described in section 1(a) of this chapter is liable for ...

Indiana Code - Taxation - Title 6, Section 6-9-13-4

Remittance of tax revenues; reporting periods; returns Sec. 4. A person who collects any county admission tax under section 3 of this chapter shall remit the ...

Indiana Code - Taxation - Title 6, Section 6-9-13-5

Payment to capital improvement board of county Sec. 5. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the ...

Indiana Code - Taxation - Title 6, Section 6-9-14-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than fourteen thousand nine hundred (14,900) but less than sixteen ...

Indiana Code - Taxation - Title 6, Section 6-9-14-2

Convention and visitors commission Sec. 2. (a) A county that imposes a tax pursuant to section 6 of this chapter shall create a five (5) member ...

Indiana Code - Taxation - Title 6, Section 6-9-14-3

Powers Sec. 3. The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which ...

Indiana Code - Taxation - Title 6, Section 6-9-14-4

Payment of expenses; budget; expenditures Sec. 4. All expenses of the commission shall be paid from the fund required by section 7 of this chapter. The ...

Indiana Code - Taxation - Title 6, Section 6-9-14-5

Report by recipient of funds Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of ...

Indiana Code - Taxation - Title 6, Section 6-9-14-6

Tax on lodging income Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for ...

Indiana Code - Taxation - Title 6, Section 6-9-14-7

Convention and visitors fund Sec. 7. The county treasurer shall establish a convention and visitors fund. He shall deposit in the fund the money he receives ...

Indiana Code - Taxation - Title 6, Section 6-9-14-8

Transfer and use of funds; offenses Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified ...

Indiana Code - Taxation - Title 6, Section 6-9-15-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than thirty-one thousand (31,000) but less than thirty-two thousand (32,000). ...

Indiana Code - Taxation - Title 6, Section 6-9-15-2

Board of managers Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) whose purpose ...

Indiana Code - Taxation - Title 6, Section 6-9-15-3

Meetings; organization; rules and regulations; quorum; vote necessary Sec. 3. After the first day of January each year, the board ...

Indiana Code - Taxation - Title 6, Section 6-9-15-4

Disposition of funds Sec. 4. All funds coming into possession of the board shall be deposited, held, secured or invested, and paid in accordance with the ...

Indiana Code - Taxation - Title 6, Section 6-9-15-5

Powers of board Sec. 5. The board may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and ...

Indiana Code - Taxation - Title 6, Section 6-9-15-6

Tax on lodging income Sec. 6. (a) The county council may impose a tax on every person engaged in the business of renting or furnishing, for ...

Indiana Code - Taxation - Title 6, Section 6-9-15-7

Convention and tourism fund Sec. 7. The county treasurer shall establish a convention and tourism fund, and shall deposit in the fund all money he receives ...

Indiana Code - Taxation - Title 6, Section 6-9-15-8

Transfer and use of funds; offenses Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for ...

Indiana Code - Taxation - Title 6, Section 6-9-16-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than eighty thousand (80,000) but less than ninety thousand (90,000). ...

Indiana Code - Taxation - Title 6, Section 6-9-16-2

Convention and visitor commission Sec. 2. (a) There is created a seven (7) member convention and visitor commission (referred to as the "commission" in this chapter), ...

Indiana Code - Taxation - Title 6, Section 6-9-16-3

Powers of commission Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under ...

Indiana Code - Taxation - Title 6, Section 6-9-16-4

Expenses; payment; budget; expenditures Sec. 4. All expenses of the commission shall be paid from the fund required by section 7 of this chapter. The commission ...

Indiana Code - Taxation - Title 6, Section 6-9-16-5

Report by recipients of funds Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of ...

Indiana Code - Taxation - Title 6, Section 6-9-16-6

Tax on lodging income Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, ...

Indiana Code - Taxation - Title 6, Section 6-9-16-7

Convention and visitor promotion fund Sec. 7. The county treasurer shall establish a convention and visitor promotion fund. He shall deposit in the fund all money ...

Indiana Code - Taxation - Title 6, Section 6-9-16-8

Transfer and use of funds; offenses Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified ...

Indiana Code - Taxation - Title 6, Section 6-9-17-1

Applicability of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-17-2

Definitions Sec. 2. As used in this chapter: "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. "Gross retail ...

Indiana Code - Taxation - Title 6, Section 6-9-17-3

Tax on lodgings; levy; exemptions; rate; payment; administration Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every ...

Indiana Code - Taxation - Title 6, Section 6-9-17-4

Convention and visitor promotion fund Sec. 4. When the tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and ...

Indiana Code - Taxation - Title 6, Section 6-9-17-5

Visitor and convention commission; purpose; commission members, terms, removal, compensation, and oaths of office; meetings; officers; quorum; majority concurrence Sec. ...

Indiana Code - Taxation - Title 6, Section 6-9-17-6

Powers of commission Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms ...

Indiana Code - Taxation - Title 6, Section 6-9-17-7

Deposit and payment of funds; audits Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance ...

Indiana Code - Taxation - Title 6, Section 6-9-17-8

Violations Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under ...

Indiana Code - Taxation - Title 6, Section 6-9-18-1

Application of chapter Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this ...

Indiana Code - Taxation - Title 6, Section 6-9-18-2

Definitions Sec. 2. As used in this chapter: "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. "Gross retail ...

Indiana Code - Taxation - Title 6, Section 6-9-18-3

Tax on lodging income Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting ...

Indiana Code - Taxation - Title 6, Section 6-9-18-4

Convention, visitor, and tourism promotion fund Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a ...

Indiana Code - Taxation - Title 6, Section 6-9-18-5

Commission for promotion of convention, visitor, and tourism industry; creation; membership; organization Sec. 5. (a) If a tax is levied under section 3 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-9-18-6

Powers of commission; expenditures Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under ...

Indiana Code - Taxation - Title 6, Section 6-9-18-7

Disposition of funds; audit Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with ...

Indiana Code - Taxation - Title 6, Section 6-9-18-8

Unauthorized transfer or use of funds; offenses Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any ...

Indiana Code - Taxation - Title 6, Section 6-9-19-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred eighty-two thousand seven hundred ninety (182,790) but ...

Indiana Code - Taxation - Title 6, Section 6-9-19-2

Definitions Sec. 2. As used in this chapter: "Fiscal body" and "executive" have the same meanings that are prescribed by IC 36-1-2. "Gross retail ...

Indiana Code - Taxation - Title 6, Section 6-9-19-3

Tax; authorization; exemptions; rate; payment and collection Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the ...

Indiana Code - Taxation - Title 6, Section 6-9-19-4

Convention and visitor promotion fund Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and ...

Indiana Code - Taxation - Title 6, Section 6-9-19-5

Commission for promotion of convention and visitor industry; creation; organization Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county ...

Indiana Code - Taxation - Title 6, Section 6-9-19-6

Commission; powers; payment of expenses Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-19-7

Commission; handling and expenditure of money Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance ...

Indiana Code - Taxation - Title 6, Section 6-9-19-8

Offenses Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under ...

Indiana Code - Taxation - Title 6, Section 6-9-20-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred seventy thousand (170,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-20-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-20-3

Imposition of tax by ordinance Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the ...

Indiana Code - Taxation - Title 6, Section 6-9-20-4

Taxable transactions; exemptions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in ...

Indiana Code - Taxation - Title 6, Section 6-9-20-5

Rate of tax Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals ...

Indiana Code - Taxation - Title 6, Section 6-9-20-6

Procedures for imposition, payment, and collection; returns Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the ...

Indiana Code - Taxation - Title 6, Section 6-9-20-7

Payment to airport authority Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to ...

Indiana Code - Taxation - Title 6, Section 6-9-20-7.5

Payment to county treasurer Sec. 7.5. If: (1) the treasurer of the airport authority has certified to the treasurer of state that the last of ...

Indiana Code - Taxation - Title 6, Section 6-9-20-8

Food and beverage tax receipt fund; deposits; use of fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the treasurer ...

Indiana Code - Taxation - Title 6, Section 6-9-20-8.5

Auditorium fund; deposits; use of fund Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the ...

Indiana Code - Taxation - Title 6, Section 6-9-20-8.7

Bonds, leases, or other obligations; validity Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to: (1) pay any ...

Indiana Code - Taxation - Title 6, Section 6-9-20-9

Bonds, leases, or other obligations; covenants of general assembly Sec. 9. With respect to: (1) bonds for which a pledge of airport authority revenues has ...

Indiana Code - Taxation - Title 6, Section 6-9-20-10

Repealed ( Repealed by P.L.99-1995, SEC.14.) ...

Indiana Code - Taxation - Title 6, Section 6-9-20-11

County auditorium or auditorium renovation; financing and purpose Sec. 11. The financing of improvements to a county auditorium or auditorium ...

Indiana Code - Taxation - Title 6, Section 6-9-21-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred eighteen thousand (118,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-21-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.76-1986, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-21-3

Adoption of ordinance Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food ...

Indiana Code - Taxation - Title 6, Section 6-9-21-4

Taxable transactions; exceptions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in ...

Indiana Code - Taxation - Title 6, Section 6-9-21-5

Tax rate; gross retail income Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this ...

Indiana Code - Taxation - Title 6, Section 6-9-21-6

Imposition, payment, and collection of tax; filing of return Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected ...

Indiana Code - Taxation - Title 6, Section 6-9-21-7

Civic center authority; appointment of members; party affiliation; residency; term; vacancy; vote Sec. 7. (a) If a tax is levied under section 3 of this chapter, ...

Indiana Code - Taxation - Title 6, Section 6-9-21-8

Payment of tax receipts to civic center authority Sec. 8. The amounts received from the taxes imposed under this chapter shall be paid monthly by the ...

Indiana Code - Taxation - Title 6, Section 6-9-21-9

Food and beverage tax receipts fund Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the civic center authority shall establish ...

Indiana Code - Taxation - Title 6, Section 6-9-22

Repealed ( Repealed by P.L.2-1989, SEC.56.) ...

Indiana Code - Taxation - Title 6, Section 6-9-23-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than three hundred thousand (300,000) but less than four hundred ...

Indiana Code - Taxation - Title 6, Section 6-9-23-2

Definitions applicable Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.77-1986, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-23-3

Adoption of ordinance; certified copy to commissioner of department of state revenue; application; termination Sec. 3. (a) After January 1 but before June 1 of a ...

Indiana Code - Taxation - Title 6, Section 6-9-23-4

Transactions taxable; exceptions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in ...

Indiana Code - Taxation - Title 6, Section 6-9-23-5

Tax rate; gross retail income included Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of ...

Indiana Code - Taxation - Title 6, Section 6-9-23-6

Imposition, payment, and collection of tax; filing return Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in ...

Indiana Code - Taxation - Title 6, Section 6-9-23-7

Monthly payment of taxes received to county treasurer Sec. 7. The amounts received from the county food and beverage tax imposed under this chapter shall be ...

Indiana Code - Taxation - Title 6, Section 6-9-23-8

Coliseum expansion fund; deposits Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a coliseum expansion ...

Indiana Code - Taxation - Title 6, Section 6-9-23-9

Coliseum expansion fund deposits; agreement; payment of obligations Sec. 9. (a) Subject to the limitation of section 3(d) of this chapter, the county may enter into ...

Indiana Code - Taxation - Title 6, Section 6-9-24-1

Application of chapter Sec. 1. This chapter applies to a municipality (as defined in IC 36-1-2-11) located in a county having a population of more than ...

Indiana Code - Taxation - Title 6, Section 6-9-24-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.111-1987, SEC.1. ...

Indiana Code - Taxation - Title 6, Section 6-9-24-3

Ordinance imposing tax Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food ...

Indiana Code - Taxation - Title 6, Section 6-9-24-4

Taxable transactions; exemption Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in ...

Indiana Code - Taxation - Title 6, Section 6-9-24-5

Rate of tax Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals ...

Indiana Code - Taxation - Title 6, Section 6-9-24-6

Collection of tax; returns Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that ...

Indiana Code - Taxation - Title 6, Section 6-9-24-7

Payment of receipts to municipality Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by ...

Indiana Code - Taxation - Title 6, Section 6-9-24-8

Food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the fiscal body of the municipality ...

Indiana Code - Taxation - Title 6, Section 6-9-24-9

Termination dates Sec. 9. (a) If the tax is imposed by a municipality under this chapter, the tax terminates January 1, 2007. (b) This chapter ...

Indiana Code - Taxation - Title 6, Section 6-9-25-1

Application of chapter Sec. 1. (a) This chapter applies to a county having a population of more than forty-seven thousand (47,000) but less than fifty thousand ...

Indiana Code - Taxation - Title 6, Section 6-9-25-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.380-1987(ss), SEC.7. ...

Indiana Code - Taxation - Title 6, Section 6-9-25-3

Ordinance imposing food and beverage tax; adoption; certified copy to commissioner of department of state revenue; effective date; prohibited imposition of tax Sec. 3. (a) The ...

Indiana Code - Taxation - Title 6, Section 6-9-25-4

Taxable transactions Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which ...

Indiana Code - Taxation - Title 6, Section 6-9-25-5

Tax rate Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one ...

Indiana Code - Taxation - Title 6, Section 6-9-25-6

Imposition, payment, and collection of tax; return Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the ...

Indiana Code - Taxation - Title 6, Section 6-9-25-7

Monthly payment of tax receipts to county treasurer Sec. 7. The amounts received from the taxes imposed under this chapter shall be paid monthly by the ...

Indiana Code - Taxation - Title 6, Section 6-9-25-8

Food and beverage tax receipts fund; establishment; depository; investment income Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county ...

Indiana Code - Taxation - Title 6, Section 6-9-25-9

Use of food and beverage tax money received before July 1, 1994 Sec. 9. (a) This section applies to revenues from the county food and beverage ...

Indiana Code - Taxation - Title 6, Section 6-9-25-9.5

Use of food and beverage tax money; capital expenditures; county capital improvements committee Sec. 9.5. (a) This section applies to revenues from the county food and ...

Indiana Code - Taxation - Title 6, Section 6-9-25-10

Repealed ( Repealed by P.L.50-1994, SEC.11.) ...

Indiana Code - Taxation - Title 6, Section 6-9-25-10.5

County food and beverage tax council; establishment; voting; abolition Sec. 10.5. (a) The county food and beverage tax council is established in the county. The membership ...

Indiana Code - Taxation - Title 6, Section 6-9-25-10.7

Ordinance to rescind food and beverage tax; procedures; voting Sec. 10.7. (a) Any member of the county food and beverage tax council may present an ordinance ...

Indiana Code - Taxation - Title 6, Section 6-9-25-11

Bonds; issuance; payment; lease of facilities Sec. 11. (a) The county may issue its bonds to: (1) pay any costs associated with a basketball hall ...

Indiana Code - Taxation - Title 6, Section 6-9-25-11.5

Bonds, leases, or other obligations; validity Sec. 11.5. (a) Until January 1, 2016, the county may: (1) use money in the fund established under section ...

Indiana Code - Taxation - Title 6, Section 6-9-25-12

Bonds, leases, or other obligations; adverse legislation covenant Sec. 12. With respect to: (1) bonds, leases, or other obligations for which a pledge of revenues ...

Indiana Code - Taxation - Title 6, Section 6-9-25-13

Tourism and economic development projects; financing; purpose Sec. 13. The financing of tourism and economic development projects in the county serves a public purpose and is ...

Indiana Code - Taxation - Title 6, Section 6-9-25-14

Basketball hall of fame; operation and maintenance fund; use of food and beverage tax to finance Sec. 14. Notwithstanding any other law, funds accumulated from the ...

Indiana Code - Taxation - Title 6, Section 6-9-26-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-26-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.74-1988, SEC.2. ...

Indiana Code - Taxation - Title 6, Section 6-9-26-3

Rate of tax; ordinance Sec. 3. (a) The fiscal body of the county may adopt an ordinance no later than December 31, 1988, to impose an ...

Indiana Code - Taxation - Title 6, Section 6-9-26-4

Copy of ordinance Sec. 4. If a fiscal body adopts an ordinance under section 3 of this chapter, the clerk shall immediately send a certified copy ...

Indiana Code - Taxation - Title 6, Section 6-9-26-5

Effective date and application of ordinance Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, the county food and beverage ...

Indiana Code - Taxation - Title 6, Section 6-9-26-6

Application of tax Sec. 6. Except as provided in section 8 of this chapter, a tax imposed under section 3 of this chapter applies to any ...

Indiana Code - Taxation - Title 6, Section 6-9-26-7

Food served off-premises, in heated state, or with eating utensils Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or ...

Indiana Code - Taxation - Title 6, Section 6-9-26-8

Exemptions Sec. 8. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction ...

Indiana Code - Taxation - Title 6, Section 6-9-26-9

Collection; returns Sec. 9. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state ...

Indiana Code - Taxation - Title 6, Section 6-9-26-10

Receipt of taxes Sec. 10. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the ...

Indiana Code - Taxation - Title 6, Section 6-9-26-11

Economic development project fund; establishment; deposits Sec. 11. (a) If a tax is imposed under section 3 of this chapter, the county fiscal officer shall establish ...

Indiana Code - Taxation - Title 6, Section 6-9-26-12

Use of funds Sec. 12. (a) Except as provided in section 12.5 of this chapter, money in the county economic development project fund shall be used ...

Indiana Code - Taxation - Title 6, Section 6-9-26-12.5

Transfer of funds; use Sec. 12.5. (a) This section applies if there are no outstanding obligations for which a pledge has been made under section 15(a) ...

Indiana Code - Taxation - Title 6, Section 6-9-26-13

Disbursements; resolution and findings; restrictions on use Sec. 13. (a) Before disbursing money from the fund established under section 11 of this chapter for an economic ...

Indiana Code - Taxation - Title 6, Section 6-9-26-14

Repeal of ordinance Sec. 14. If no obligations are outstanding, the county fiscal body may repeal the ordinance adopted under section 3 of this chapter imposing ...

Indiana Code - Taxation - Title 6, Section 6-9-26-15

Pledge of funds to finance obligations Sec. 15. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited in, ...

Indiana Code - Taxation - Title 6, Section 6-9-26-16

Repeal of ordinance; effective date; copy Sec. 16. The repeal of an ordinance under section 14 of this chapter takes effect January 1 immediately following the ...

Indiana Code - Taxation - Title 6, Section 6-9-27-1

Application Sec. 1. This chapter applies to the following: (1) A town: (A) located in a county having a population of more than sixty-five ...

Indiana Code - Taxation - Title 6, Section 6-9-27-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.35-1990, SEC.24. ...

Indiana Code - Taxation - Title 6, Section 6-9-27-3

Adoption of ordinance Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal ...

Indiana Code - Taxation - Title 6, Section 6-9-27-4

Transactions; application of tax Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction ...

Indiana Code - Taxation - Title 6, Section 6-9-27-5

Amount Sec. 5. The municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent ...

Indiana Code - Taxation - Title 6, Section 6-9-27-6

Imposition, payment, and collection; returns Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state ...

Indiana Code - Taxation - Title 6, Section 6-9-27-7

Payments to municipal fiscal officer Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state ...

Indiana Code - Taxation - Title 6, Section 6-9-27-8

Town food and beverage tax receipts fund Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in ...

Indiana Code - Taxation - Title 6, Section 6-9-27-8.5

City food and beverage tax receipts fund Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in ...

Indiana Code - Taxation - Title 6, Section 6-9-27-9

Town use of revenue; pledges to pay obligations Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 ...

Indiana Code - Taxation - Title 6, Section 6-9-27-9.5

City use of revenue; project initiation deadline; pledges to pay obligations Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 ...

Indiana Code - Taxation - Title 6, Section 6-9-27-10

Payment of outstanding obligations; covenant with holders Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) or 9.5(b) ...

Indiana Code - Taxation - Title 6, Section 6-9-28-1

Applicability of chapter Sec. 1. This chapter applies only to a county having a population of more than one hundred thousand (100,000) but less than one ...

Indiana Code - Taxation - Title 6, Section 6-9-28-2

Ordinance imposing tax Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose ...

Indiana Code - Taxation - Title 6, Section 6-9-28-3

Amount of tax Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) ...

Indiana Code - Taxation - Title 6, Section 6-9-28-4

Liability; collection Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for ...

Indiana Code - Taxation - Title 6, Section 6-9-28-5

Remittance; return Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the ...

Indiana Code - Taxation - Title 6, Section 6-9-28-6

Payment to county by warrant Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to ...

Indiana Code - Taxation - Title 6, Section 6-9-28-7

County admissions tax fund; establishment; deposit and use of money Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall ...

Indiana Code - Taxation - Title 6, Section 6-9-29-1

Application of chapter Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this ...

Indiana Code - Taxation - Title 6, Section 6-9-29-1.5

Effective date of ordinance to be specified; certified copy of ordinance Sec. 1.5. (a) Unless otherwise provided in ...

Indiana Code - Taxation - Title 6, Section 6-9-29-2

Liability; penalty for failure to remit tax Sec. 2. An individual who: (1) is an individual taxpayer or an employee, an officer, or a member ...

Indiana Code - Taxation - Title 6, Section 6-9-29-3

Rights and powers of county treasurer Sec. 3. If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead ...

Indiana Code - Taxation - Title 6, Section 6-9-29-4

Summary data to be provided by department of state revenue Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue ...

Indiana Code - Taxation - Title 6, Section 6-9-31-1

Applicability of chapter Sec. 1. This chapter applies to each county having a consolidated city. As added by P.L.256-1997(ss), SEC.6. ...

Indiana Code - Taxation - Title 6, Section 6-9-31-2

Adoption of ordinances to impose supplemental tax; imposition, payment, and collection of tax Sec. 2. (a) After January 1, but before June 1, the city-county council ...

Indiana Code - Taxation - Title 6, Section 6-9-31-3

Rate of tax Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than ...

Indiana Code - Taxation - Title 6, Section 6-9-32-1

Applicability of chapter Sec. 1. (a) This chapter applies to a county having a population of more than forty-one thousand (41,000) but less than forty-three thousand ...

Indiana Code - Taxation - Title 6, Section 6-9-32-2

Definitions Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross ...

Indiana Code - Taxation - Title 6, Section 6-9-32-3

Levy of tax Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or ...

Indiana Code - Taxation - Title 6, Section 6-9-32-4

Convention, visitor, and tourism promotion fund Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in ...

Indiana Code - Taxation - Title 6, Section 6-9-32-5

Commission to promote county convention, visitor, and tourism industry Sec. 5. (a) The county executive shall create a commission to promote the development and growth of ...

Indiana Code - Taxation - Title 6, Section 6-9-32-6

Powers and duties of commission Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, ...

Indiana Code - Taxation - Title 6, Section 6-9-32-7

Handling and expenditure of commission money Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance ...

Indiana Code - Taxation - Title 6, Section 6-9-32-8

Unlawful transfers of money Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation ...

Indiana Code - Taxation - Title 6, Section 6-9-33-1

Application of chapter Sec. 1. This chapter applies to a county having a population of more than three hundred thousand (300,000) but less than four hundred ...

Indiana Code - Taxation - Title 6, Section 6-9-33-2

Definitions Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.8-2000, SEC.3. ...

Indiana Code - Taxation - Title 6, Section 6-9-33-3

Ordinance imposing tax Sec. 3. (a) After January 1 but before June 1, the fiscal body of a county may adopt an ordinance to impose an ...

Indiana Code - Taxation - Title 6, Section 6-9-33-4

Taxable transactions; exemption Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in ...

Indiana Code - Taxation - Title 6, Section 6-9-33-5

Rate of tax Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter ...

Indiana Code - Taxation - Title 6, Section 6-9-33-6

Collection of tax; returns Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that ...

Indiana Code - Taxation - Title 6, Section 6-9-33-7

Payment of receipts to county treasurer Sec. 7. The amounts received from the county supplemental food and beverage tax imposed under this chapter shall be paid ...

Indiana Code - Taxation - Title 6, Section 6-9-33-8

Supplemental coliseum improvement fund Sec. 8. If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a supplemental coliseum improvement ...

Indiana Code - Taxation - Title 6, Section 6-9-33-9

Payment of obligations Sec. 9. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited ...

Indiana Code - Taxation - Title 6, Section 6-9-33-10

Adoption of ordinance not amendment of tax imposed under IC 6-9-23 Sec. 10. Any action by the fiscal body of ...

Indiana Code - Taxation - Title 6, Section 6-9-34-1

Ordinance imposing tax; exemptions Sec. 1. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following ...

Indiana Code - Taxation - Title 6, Section 6-9-34-2

Admission tax rate Sec. 2. (a) As used in this section, "paid admission" refers to each person who pays a price for admission to any event ...

Indiana Code - Taxation - Title 6, Section 6-9-34-3

Tax liability; duty to collect tax Sec. 3. (a) Each person who pays a price for admission to an event described in section 1(a) of this ...

Indiana Code - Taxation - Title 6, Section 6-9-34-4

Remitting tax to city Sec. 4. (a) A person who collects a tax under section 3 of this chapter shall remit the revenue collected monthly to ...

Indiana Code - Taxation - Title 6, Section 6-9-34-5

City ticket tax fund; deposits of tax; uses Sec. 5. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a ...

Indiana Code - Taxation - Title 6, Section 6-9-34-6

Agreement to facilitate administration Sec. 6. The city fiscal body may enter into any agreement or contract with the owner of the facility to facilitate the ...

Indiana Code - Taxation - Title 6, Section 6-9-34-7

Covenant of general assembly; impairment of bonds Sec. 7. With respect to: (1) bonds, leases, or other obligations to which the city has pledged revenues ...

Indiana Code - Taxation - Title 6, Section 6-9-35-1

Application of chapter Sec. 1. This chapter applies to Boone, Johnson, Hamilton, Hancock, Hendricks, Morgan, and Shelby counties (referred to ...

Indiana Code - Taxation - Title 6, Section 6-9-35-2

Application of definitions Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.44. ...

Indiana Code - Taxation - Title 6, Section 6-9-35-3

"Authority" Sec. 3. As used in this chapter, "authority" refers to the Indiana stadium and convention building authority created by IC 5-1-17. As added by ...

Indiana Code - Taxation - Title 6, Section 6-9-35-4

"Capital improvement board" Sec. 4. As used in this chapter, "capital improvement board" means the capital improvement board of managers created ...

Indiana Code - Taxation - Title 6, Section 6-9-35-5

Imposition; deadline; rate; conditions; ordinance Sec. 5. (a) Except as provided in subsection (d), the fiscal body of a county may adopt an ordinance not later ...

Indiana Code - Taxation - Title 6, Section 6-9