Indiana Code — Title 6 (Taxation)
- 6-1 ARTICLE 1. REPEALED Repealed
- 6-2 ARTICLE 2. REPEALED Repealed
- 6-4 ARTICLE 4. REPEALED Repealed
- 6-5 ARTICLE 5. REPEALED Repealed
IC 6-1.1 ARTICLE 1.1. PROPERTY TAXES1,717 sections
IC 6-1.1-1 Chapter 1. General Definitions and Rules of Construction
- 6-1.1-1-1 Applicability
- 6-1.1-1-1.5 "Assessing official"
- 6-1.1-1-2 "Assessment date"
- 6-1.1-1-3 "Assessed value" or "assessed valuation"
- 6-1.1-1-3.1 "Assisted living services"
- 6-1.1-1-3.5 "Base rate"
- 6-1.1-1-3.8 "Civil taxing unit"
- 6-1.1-1-4 "Common council of city" or "county council"
- 6-1.1-1-4.5 "County property tax assessment board of appeals"
- 6-1.1-1-5 "Deduction"
- 6-1.1-1-5.4 "Department"
- 6-1.1-1-5.5 Repealed Repealed
- 6-1.1-1-6 "Exemption"
- 6-1.1-1-7 "Filing date"
- 6-1.1-1-8 "General assessment provisions of this article"
- 6-1.1-1-8.3 "Indiana board"
- 6-1.1-1-8.4 "Inventory"
- 6-1.1-1-8.5 "Key number"
- 6-1.1-1-8.7 "Mobile home"
- 6-1.1-1-8.8 "Mobile home community"
- 6-1.1-1-9 "Owner"
- 6-1.1-1-10 "Person"
- 6-1.1-1-11 "Personal property"
- 6-1.1-1-12 "Political subdivision"
- 6-1.1-1-13 Repealed Repealed
- 6-1.1-1-14 "Property taxation"
- 6-1.1-1-15 "Real property"
- 6-1.1-1-16 "School corporation"
- 6-1.1-1-17 "Special assessment"
- 6-1.1-1-18 "State agency"
- 6-1.1-1-19 "Tangible property"
- 6-1.1-1-20 "Taxing district"
- 6-1.1-1-21 "Taxing unit"
- 6-1.1-1-22 Repealed Repealed
- 6-1.1-1-22.5 "Tract"
- 6-1.1-1-22.7 Repealed Repealed
- 6-1.1-1-23 Gender pronoun; singular nouns
- 6-1.1-1-24 Duties of township assessor assumed by county assessor
- 6-1.1-1-25 Determination of a deadline date under this article; first
IC 6-1.1-2 Chapter 2. Imposition of Tax
- 6-1.1-2-0.1 Application of certain amendments to chapter
- 6-1.1-2-1 Property subject to tax
- 6-1.1-2-1.5 Annual assessment date prescribed
- 6-1.1-2-2 Assessment methods
- 6-1.1-2-3 Rate of tax; use of revenues
- 6-1.1-2-4 Liability for tax; assessment of improvement or appurtenance
- 6-1.1-2-5 Partnership property
- 6-1.1-2-6 Repealed Repealed
- 6-1.1-2-7 Exempt property
- 6-1.1-2-8 Application of P.L.6-1997; changing method of assessed
- 6-1.1-2-10 Legalization of certain actions of department before November
- 6-1.1-2-11 Tax increment financing allocation area; neutralize effect of
IC 6-1.1-3 Chapter 3. Procedures for Personal Property Assessment
- 6-1.1-3-1 Residents and nonresidents; place of assessment; evidence of
- 6-1.1-3-1.5 "Filing date"
- 6-1.1-3-2 Property held by trustee, party, or receiver
- 6-1.1-3-2.5 Like kind exchanges of depreciable personal property
- 6-1.1-3-3 Estate of deceased individuals
- 6-1.1-3-4 Conflicts involving assessment location; settlement
- 6-1.1-3-5 Assessment books and blanks; delivery
- 6-1.1-3-6 Return; notification to taxpayer
- 6-1.1-3-7 Filing returns; extension of time; consolidated returns;
- 6-1.1-3-7.2 Exemption for certain business personal property; information
- 6-1.1-3-7.3 Repealed Repealed
- 6-1.1-3-7.5 Amended returns; tax adjustments; credits
- 6-1.1-3-8 Vending machine owners
- 6-1.1-3-9 Return; necessary information
- 6-1.1-3-10 Property located in two or more townships; additional returns
- 6-1.1-3-11 Repealed Repealed
- 6-1.1-3-12 Repealed Repealed
- 6-1.1-3-13 Repealed Repealed
- 6-1.1-3-14 Verification of returns
- 6-1.1-3-15 Failure to file return; alternative assessment procedures;
- 6-1.1-3-16 Property converted for tax avoidance; assessment
- 6-1.1-3-17 Assessment list; certification to county auditor
- 6-1.1-3-18 Reports to county assessors and auditors; copies of returns
- 6-1.1-3-19 Information available to county assessor and county property
- 6-1.1-3-20 Change in valuation; notice
- 6-1.1-3-21 Preservation of records; inspection
- 6-1.1-3-22 Personal property tax rules; prohibition against amendment of
- 6-1.1-3-22.5 Personal property tax; depreciable property; year of
- 6-1.1-3-23 General assembly findings; election of valuation method for
- 6-1.1-3-23.5 Election of valuation method for mini-mill equipment
- 6-1.1-3-24 Valuation; outdoor advertising signs
- 6-1.1-3-25 Exemption from valuation limitations for property located in
- 6-1.1-3-26 Online portal for personal property tax returns; disclosure of
- 6-1.1-3-27 Fees
- 6-1.1-3-28 Personal property online submission portal fund
- 6-1.1-3-29 Depreciable personal property 30% minimum valuation
IC 6-1.1-4 Chapter 4. Procedures for Real Property Assessment
- 6-1.1-4-1 Place of assessment; person liable
- 6-1.1-4-2 Assessment of property held by fiduciary
- 6-1.1-4-3 Heirs or devisees; assessment
- 6-1.1-4-4 Expired Repealed
- 6-1.1-4-4.2 County reassessment plan; approval by department of local
- 6-1.1-4-4.3 Repealed Repealed
- 6-1.1-4-4.4 Repealed Repealed
- 6-1.1-4-4.5 Annual adjustment of assessed value of real property; state
- 6-1.1-4-4.6 Department of local government finance setting of annual
- 6-1.1-4-4.7 Training of assessors and county auditors in sales disclosure
- 6-1.1-4-4.8 Reassessment of covered projects
- 6-1.1-4-4.9 Required documentation of changes by assessor; reason that
- 6-1.1-4-5 Repealed Repealed
- 6-1.1-4-5.5 Petition for reassessment under county reassessment plan
- 6-1.1-4-6 Reassessment order
- 6-1.1-4-7 Repealed Repealed
- 6-1.1-4-8 Repealed Repealed
- 6-1.1-4-9 Reassessment resolution of department of local government
- 6-1.1-4-10 Notice of reassessments; publication
- 6-1.1-4-11 Destroyed property; order of reassessment by county assessor
- 6-1.1-4-11.5 Reassessment of parcels affected by flooding; petition;
- 6-1.1-4-12 Circumstances under which undeveloped land may be
- 6-1.1-4-12.4 "Oil or gas interest"; assessment
- 6-1.1-4-12.5 Repealed Repealed
- 6-1.1-4-12.6 Assessed value of oil or gas interests; schedule; penalty
- 6-1.1-4-13 Agricultural land; assessment; soil productivity factors
- 6-1.1-4-13.2 Calculation of statewide agricultural land base rate value per
- 6-1.1-4-13.5 Repealed Repealed
- 6-1.1-4-13.6 Determination and review of land values; certification; notice
- 6-1.1-4-13.8 Repealed Repealed
- 6-1.1-4-14 Adjacent property holders; assessment or exemption of various
- 6-1.1-4-14.1 Division and transfer of small parcels owned by county or
- 6-1.1-4-15 Appraisal; examination of buildings
- 6-1.1-4-16 Assessors' assistants; appropriation
- 6-1.1-4-17 Employment of professional appraisers as technical advisors
- 6-1.1-4-18 Repealed Repealed
- 6-1.1-4-18.5 Professional appraisal; contract for services; bids required
- 6-1.1-4-19 Repealed Repealed
- 6-1.1-4-19.5 Professional appraising services; standard contract or contract
- 6-1.1-4-20 Professional appraisal; contract deadline
- 6-1.1-4-21 Repealed Repealed
- 6-1.1-4-21.4 Appraisal completion date and reporting requirements under
- 6-1.1-4-21.5 Repealed Repealed
- 6-1.1-4-22 Amounts of assessment or reassessment; notice
- 6-1.1-4-23 Repealed Repealed
- 6-1.1-4-24 Notice to county auditor of assessed value
- 6-1.1-4-25 Record keeping; electronic data files
- 6-1.1-4-26 Adoption or promulgation of documents by the department of
- 6-1.1-4-27 Repealed Repealed
- 6-1.1-4-27.5 Property reassessment fund; tax levies; petition to increase
- 6-1.1-4-28 Repealed Repealed
- 6-1.1-4-28.5 Property reassessment funds; use of money; soil maps
- 6-1.1-4-29 Expenses of reassessment
- 6-1.1-4-30 Interim assessments or reassessments; rules and regulations
- 6-1.1-4-31 Department of local government finance check of local
- 6-1.1-4-31.5 State conducted assessment or reassessment; notice; state
- 6-1.1-4-31.6 Informal hearings by professional appraiser contractor;
- 6-1.1-4-31.7 Appeal of assessment or reassessment to Indiana board;
- 6-1.1-4-32 Repealed Repealed
- 6-1.1-4-33 Repealed Repealed
- 6-1.1-4-34 Repealed Repealed
- 6-1.1-4-35 Repealed Repealed
- 6-1.1-4-36 Repealed Repealed
- 6-1.1-4-37 Repealed Repealed
- 6-1.1-4-38 Repealed Repealed
- 6-1.1-4-39 Assessment of rental property and mobile homes; low income
- 6-1.1-4-39.5 Assessment of qualified real property
- 6-1.1-4-40 Exclusion of federal income tax credits in the determination of
- 6-1.1-4-41 Assessment of low income rental housing
- 6-1.1-4-42 True tax value of golf course real property determined using
- 6-1.1-4-43 Repealed Repealed
- 6-1.1-4-43.5 Assessment of certain commercial property; cost approach;
- 6-1.1-4-44 Repealed Repealed
- 6-1.1-4-44.5 Land classified as residential excess land; application of an
- 6-1.1-4-45 Assessment of land on which an outdoor sign is located
- 6-1.1-4-46 Assessment of self-service storage facility
- 6-1.1-4-47 Community land trust assessed value
IC 6-1.1-5 Chapter 5. Real Property Assessment Records
- 6-1.1-5-1 Plats
- 6-1.1-5-2 Index numbering system
- 6-1.1-5-3 Plats; entry on tax list
- 6-1.1-5-4 Transfer books
- 6-1.1-5-5 Change of ownership; partition; apportionment of assessed
- 6-1.1-5-5.5 Real property interest created from previously existing parcel
- 6-1.1-5-5.7 Auditor's endorsement required for recording of deed creating
- 6-1.1-5-6 Partition or transfer of real property; transcript of judgment;
- 6-1.1-5-7 Heirs or devisees; transfer on tax duplicate
- 6-1.1-5-8 List of property; delivery to township or county assessor
- 6-1.1-5-9 Duties and authority of assessors in county containing a
- 6-1.1-5-9.1 Townships of 35,000 or more population; plats and lists
- 6-1.1-5-10 Tract descriptions; delivery of title papers
- 6-1.1-5-11 Rules for determining land within tract; required survey
- 6-1.1-5-12 Repealed Repealed
- 6-1.1-5-13 Personal property return; information relating to real
- 6-1.1-5-14 Delivery of real property list
- 6-1.1-5-15 Assessment registration notices; building permits
- 6-1.1-5-16 Consolidation of contiguous parcels into single parcel
IC 6-1.1-5.5 Chapter 5.5. Sales Disclosure Forms
- 6-1.1-5.5-1 "Conveyance" defined
- 6-1.1-5.5-2 "Conveyance document" defined
- 6-1.1-5.5-3 Sales disclosure form filing and review process; forwarding
- 6-1.1-5.5-4 Filing fee; exceptions; distribution of revenue
- 6-1.1-5.5-4.5 Sales disclosure funds
- 6-1.1-5.5-4.7 Establishment of assessment training and administration fund;
- 6-1.1-5.5-5 Information required in form; exception
- 6-1.1-5.5-6 Acceptance of form by county auditor; requirements for
- 6-1.1-5.5-7 Repealed Repealed
- 6-1.1-5.5-8 Repealed Repealed
- 6-1.1-5.5-9 Sales disclosure form; attestation
- 6-1.1-5.5-10 Criminal penalties and infractions
- 6-1.1-5.5-11 Repealed Repealed
- 6-1.1-5.5-12 Civil penalties
- 6-1.1-5.5-13 Expired Repealed
IC 6-1.1-6 Chapter 6. Assessment of Certain Forest Lands
- 6-1.1-6-0.5 "Geo-referenced"
- 6-1.1-6-1 Classification
- 6-1.1-6-2 Forest plantations
- 6-1.1-6-2.5 Wildlands
- 6-1.1-6-3 Native forest land
- 6-1.1-6-3.5 Restrictions on use of classified land
- 6-1.1-6-4 Nontimber producing trees
- 6-1.1-6-5 Size restrictions of classified land parcel
- 6-1.1-6-5.3 Classification of a parcel containing wetlands as wildlands
- 6-1.1-6-5.5 Revised application with state forester
- 6-1.1-6-6 Classification not permitted if building is on parcel
- 6-1.1-6-7 Classification not permitted if grazing on parcel
- 6-1.1-6-8 Repealed Repealed
- 6-1.1-6-9 Parcel description
- 6-1.1-6-10 Repealed Repealed
- 6-1.1-6-11 Applications for classification; signatures
- 6-1.1-6-12 Approval of applications
- 6-1.1-6-13 Recording approved application
- 6-1.1-6-14 Rate of assessment; adjustment
- 6-1.1-6-15 Minerals on land; assessment
- 6-1.1-6-16 Timber and wildlife management standards
- 6-1.1-6-17 Special permits
- 6-1.1-6-18 Signs; posting on land
- 6-1.1-6-19 Inspection of land; records; use of geographic information
- 6-1.1-6-20 Withdrawal of land from classification; revised application for
- 6-1.1-6-21 Withdrawal from classification by state; assessment of land
- 6-1.1-6-22 Repealed Repealed
- 6-1.1-6-23 Withdrawal of classification; notice to county official
- 6-1.1-6-24 Tax payments and penalties upon withdrawal; lien on land;
- 6-1.1-6-25 Effect of conveyance on classification; new application for
- 6-1.1-6-26 Plat and recording expenses
- 6-1.1-6-27 Landowner's report
IC 6-1.1-6.2 Chapter 6.2. Assessment of Certain Windbreaks
- 6-1.1-6.2-1 Windbreak defined
- 6-1.1-6.2-2 Application of chapter
- 6-1.1-6.2-3 Criteria for classification
- 6-1.1-6.2-4 Repealed Repealed
- 6-1.1-6.2-5 Assessment in county of location; appeal
- 6-1.1-6.2-6 Repealed Repealed
- 6-1.1-6.2-7 Repealed Repealed
- 6-1.1-6.2-8 Repealed Repealed
- 6-1.1-6.2-9 General property taxation assessment; adjustment; ditch
- 6-1.1-6.2-10 Assessment of parcel for mineral wealth; placement on tax
- 6-1.1-6.2-11 Minimum standards of management
- 6-1.1-6.2-12 Issuance of special permits by department
- 6-1.1-6.2-13 Marking parcel signs
- 6-1.1-6.2-14 Inspection of parcels by department; report to owner; record
- 6-1.1-6.2-15 Assessment upon withdrawal from classification; transfer to
- 6-1.1-6.2-16 Grounds for withdrawal of land by department
- 6-1.1-6.2-17 Appeal of assessment of land being withdrawn
- 6-1.1-6.2-18 Notice of withdrawal of land to recorder and auditor
- 6-1.1-6.2-19 Liability upon withdrawal
- 6-1.1-6.2-20 Obligations and liabilities of persons acquiring interest in
- 6-1.1-6.2-21 Payment of expenses
- 6-1.1-6.2-22 Annual report of owner
- 6-1.1-6.2-23 Dwellings or other buildings prohibited
- 6-1.1-6.2-24 Grazing prohibited
- 6-1.1-6.2-25 Alteration of land or vegetation; prohibition; permit
- 6-1.1-6.2-26 Cultivation or harvest of crops; permit
- 6-1.1-6.2-27 Furnishing trees and vegetation; advice and assistance
IC 6-1.1-6.7 Chapter 6.7. Assessment of Filter Strips
- 6-1.1-6.7-1 "Filter strip" defined
- 6-1.1-6.7-2 Classification of parcels for assessment as filter strips
- 6-1.1-6.7-3 Requirements for classification as filter strip
- 6-1.1-6.7-4 Surveyor description of parcel; plats; photographs
- 6-1.1-6.7-5 Assessment of parcel; appeal
- 6-1.1-6.7-6 Application; form and contents
- 6-1.1-6.7-7 Approval of application; notice
- 6-1.1-6.7-8 Recordation of approved application
- 6-1.1-6.7-9 Assessment rate of filter strips; adjustment; ditch assessments
- 6-1.1-6.7-10 Mineral production on land classified as filter strip; assessment
- 6-1.1-6.7-11 Management of filter strip land
- 6-1.1-6.7-12 Signs
- 6-1.1-6.7-13 Inspection of parcels
- 6-1.1-6.7-14 Withdrawal of land from filter strip classification; owner
- 6-1.1-6.7-15 Withdrawal of land from filter strip classification; county
- 6-1.1-6.7-16 Assessment of land following withdrawal; appeal
- 6-1.1-6.7-17 Withdrawal of land by county surveyor; notice
- 6-1.1-6.7-18 Payment upon withdrawal of land; lien
- 6-1.1-6.7-19 Conveyance of filter strip land
- 6-1.1-6.7-20 Expenses
- 6-1.1-6.7-21 Annual report
- 6-1.1-6.7-22 Prohibited acts upon filter strip lands
- 6-1.1-6.7-23 Reconstruction of drains; withdrawal assessment
- 6-1.1-6.7-24 County drainage boards; establishment and vegetation of filter
- 6-1.1-6.7-25 County surveyor advice and assistance for establishment and
IC 6-1.1-6.8 Chapter 6.8. Assessment of Cemetery Land
- 6-1.1-6.8-1 "Director" defined
- 6-1.1-6.8-2 Classification as cemetery land
- 6-1.1-6.8-3 Registry of Indiana cemeteries and burial grounds
- 6-1.1-6.8-4 Buildings on property
- 6-1.1-6.8-5 Grazing land
- 6-1.1-6.8-6 Surveys
- 6-1.1-6.8-7 Assessment by county assessor
- 6-1.1-6.8-8 Application for assessment as cemetery land
- 6-1.1-6.8-9 Approval of application
- 6-1.1-6.8-10 Recordation of approved application
- 6-1.1-6.8-11 Assessment rate
- 6-1.1-6.8-12 Mineral wealth
- 6-1.1-6.8-13 Conveyance
- 6-1.1-6.8-14 Payment of expenses
- 6-1.1-6.8-15 Repealed Repealed
IC 6-1.1-7 Chapter 7. Taxation of Mobile Homes
- 6-1.1-7-1 Assessment and taxation; "mobile home" defined
- 6-1.1-7-2 Assessing mobile homes
- 6-1.1-7-3 Placement of mobile home; reports
- 6-1.1-7-4 Place of assessment
- 6-1.1-7-5 Township assessor and county assessor duties
- 6-1.1-7-6 Rate of tax; taxing district
- 6-1.1-7-7 Liability for tax; installment payments
- 6-1.1-7-8 Receipt for payment
- 6-1.1-7-9 Late payment or nonpayment; penalties
- 6-1.1-7-10 Movement of mobile home; transfer of title; permits
- 6-1.1-7-10.4 Sale of mobile home
- 6-1.1-7-11 Movers of mobile homes; display of permit
- 6-1.1-7-12 Violation of IC 6-1.1-7-11(a); offense
- 6-1.1-7-13 Violation of IC 6-1.1-7-3; offense
- 6-1.1-7-14 Violation of IC 6-1.1-7-10.4; offense
- 6-1.1-7-15 Waiver of personal property tax liability on certain mobile
- 6-1.1-7-16 Duty to develop a system for recording property tax
IC 6-1.1-8 Chapter 8. Taxation of Public Utility Companies
- 6-1.1-8-1 Property owned or used by public utility company
- 6-1.1-8-2 Definitions
- 6-1.1-8-3 Companies subject to taxation; exemptions
- 6-1.1-8-4 Companies within and partially outside state; tax
- 6-1.1-8-5 Fixed property; definite-situs distributable property;
- 6-1.1-8-6 Bridge companies
- 6-1.1-8-7 Bus companies
- 6-1.1-8-8 Express companies
- 6-1.1-8-9 Light, heat, or power companies
- 6-1.1-8-10 Pipe line companies
- 6-1.1-8-11 Railroad companies
- 6-1.1-8-12 Railcar companies
- 6-1.1-8-12.5 Repealed Repealed
- 6-1.1-8-13 Sleeping car companies
- 6-1.1-8-14 Street railway companies
- 6-1.1-8-15 Telephone, telegraph, or cable companies
- 6-1.1-8-16 Tunnel companies
- 6-1.1-8-17 Water distribution companies
- 6-1.1-8-18 Other companies
- 6-1.1-8-19 Statement of value and description of property; filing deadline;
- 6-1.1-8-19.5 Assessment of wind power devices; change of ownership;
- 6-1.1-8-20 Failure to file statement; penalty; action by attorney general
- 6-1.1-8-21 Copies of various reports; requests from department of local
- 6-1.1-8-22 Assessment by department of local government finance;
- 6-1.1-8-23 Repealed Repealed
- 6-1.1-8-24 Township assessor or county assessor determination of
- 6-1.1-8-24.5 Solar land base rates; determination and release
- 6-1.1-8-25 Assessment of distributable property
- 6-1.1-8-25.5 New fixed property assessments; notification
- 6-1.1-8-26 Valuation of company property
- 6-1.1-8-27 Certification of assessed value; notification of appeal; review
- 6-1.1-8-28 Tentative assessment by the department; appeal opportunity
- 6-1.1-8-29 Preliminary conference; notice of final assessment
- 6-1.1-8-30 Appeal to Indiana board; appeal to tax court
- 6-1.1-8-31 Appeal of final judgment; court procedure
- 6-1.1-8-32 Setting aside final determination; grounds
- 6-1.1-8-33 Appeal of township or county assessor's assessment of fixed
- 6-1.1-8-34 Rate of tax; time of payment
- 6-1.1-8-35 Indefinite-situs distributable property of railcar companies;
- 6-1.1-8-35.1 Repealed Repealed
- 6-1.1-8-35.2 Retention and use of certain funds under section 35 of this
- 6-1.1-8-36 Payment of taxes regardless of pending appeal; injunction;
- 6-1.1-8-37 Reassessment of distributable property; refunds or taxes due
- 6-1.1-8-38 Lien; collection of delinquent taxes; penalties
- 6-1.1-8-39 Omitted property; assessment
- 6-1.1-8-40 Omitted property; rate of assessment; interest
- 6-1.1-8-41 Valuation methods used in other states
- 6-1.1-8-42 Rules and regulations; promulgation
- 6-1.1-8-43 Purpose of chapter; conflicting provisions
- 6-1.1-8-44 Reinstatement of utility property rules; prohibition against
- 6-1.1-8-45 Depreciable personal property 30% minimum valuation
IC 6-1.1-8.1 Chapter 8.1. Controlled Environment Agriculture Property
IC 6-1.1-8.2 Chapter 8.2. Credit for Railroad Car Maintenance and
IC 6-1.1-8.5 Chapter 8.5. Assessment of Industrial Facilities in Lake County
- 6-1.1-8.5-1 "Industrial company" defined
- 6-1.1-8.5-2 "Industrial facility" defined
- 6-1.1-8.5-3 "Qualifying county" defined
- 6-1.1-8.5-4 Repealed Repealed
- 6-1.1-8.5-5 Facility to be assessed in prescribed manner
- 6-1.1-8.5-6 County assessor to provide list of industrial facilities annually
- 6-1.1-8.5-7 Notice of newly constructed facilities
- 6-1.1-8.5-8 Reassessment by the department; local officials and vendors
- 6-1.1-8.5-9 Support of department's assessor
- 6-1.1-8.5-10 Certification of true tax values
- 6-1.1-8.5-11 Appeal of industrial facility assessment to the Indiana board;
- 6-1.1-8.5-12 Rules
- 6-1.1-8.5-13 Conflicts with provisions in other chapters
IC 6-1.1-8.7 Chapter 8.7. Assessment of Industrial Facilities
- 6-1.1-8.7-1 "Industrial company" and "department"
- 6-1.1-8.7-2 "Industrial facility"
- 6-1.1-8.7-3 Petitions for reassessment of industrial facilities
- 6-1.1-8.7-4 Assessments by department of local government finance
- 6-1.1-8.7-5 Scheduling of assessments
- 6-1.1-8.7-6 Support from county assessors
- 6-1.1-8.7-7 Certification of values; appeal and review
- 6-1.1-8.7-8 Appeal of industrial facility assessment to the Indiana board;
- 6-1.1-8.7-9 Adoption of rules
- 6-1.1-8.7-10 Conflict of laws
IC 6-1.1-9 Chapter 9. Assessment of Omitted or Undervalued Tangible
- 6-1.1-9-1 Notice to taxpayers
- 6-1.1-9-2 Adjustment statement; filing
- 6-1.1-9-3 Increasing assessment; limitation; failure to file or fraudulent
- 6-1.1-9-4 Prior year assessments; notice; bona fide purchasers; lien
- 6-1.1-9-5 Petition for review; changing tax duplicate
- 6-1.1-9-6 Discovering undervalued or omitted property; examination of
- 6-1.1-9-7 Examination of records; expenses
- 6-1.1-9-8 Repealed Repealed
- 6-1.1-9-9 Petition to department of local government finance not
- 6-1.1-9-10 Correction of overreporting
IC 6-1.1-10 Chapter 10. Exemptions
- 6-1.1-10-1 United States property
- 6-1.1-10-2 State property; property leased to a state agency
- 6-1.1-10-3 Bridges and tangible appurtenant property
- 6-1.1-10-4 Political subdivision property
- 6-1.1-10-5 Municipal property
- 6-1.1-10-5.5 Urban homesteading property
- 6-1.1-10-6 Municipally owned water company property
- 6-1.1-10-7 Nonprofit water companies
- 6-1.1-10-8 Nonprofit sewage disposal company
- 6-1.1-10-9 Industrial waste control facilities
- 6-1.1-10-10 Industrial waste control facilities; claiming exemption;
- 6-1.1-10-11 Appeal of industrial waste control facility exemption
- 6-1.1-10-12 Stationary or unlicensed mobile air pollution control system
- 6-1.1-10-13 Stationary or unlicensed mobile air pollution control system;
- 6-1.1-10-14 Industrial waste control facility; stationary air purification
- 6-1.1-10-15 Public airports
- 6-1.1-10-15.5 Commercial passenger aircraft; resolution required; tenancy
- 6-1.1-10-16 Exemption of building, land, and personal property used for
- 6-1.1-10-16.5 Nonprofit corporation property located under or adjacent to
- 6-1.1-10-16.7 Real property exemption; expiration
- 6-1.1-10-16.8 Exemption of the basement area of dwellings located in a flood
- 6-1.1-10-17 Memorial corporation property
- 6-1.1-10-18 Nonprofit corporations supporting fine arts
- 6-1.1-10-18.5 Nonprofit corporation property used in operation of health
- 6-1.1-10-19 Public libraries
- 6-1.1-10-20 Manual labor, technical, or trade schools; colleges
- 6-1.1-10-21 Churches or religious societies; attestation of exempt use
- 6-1.1-10-22 Dormitories of church colleges and universities
- 6-1.1-10-23 Fraternal benefit associations
- 6-1.1-10-24 Fraternity or sorority property
- 6-1.1-10-25 Miscellaneous organizations
- 6-1.1-10-26 County or district agricultural associations
- 6-1.1-10-26.5 Agricultural organization; land on which a county fair is
- 6-1.1-10-27 Cemetery corporations; churches; religious societies
- 6-1.1-10-28 Free medical clinics
- 6-1.1-10-29 Repealed Repealed
- 6-1.1-10-29.3 Repealed Repealed
- 6-1.1-10-29.5 Repealed Repealed
- 6-1.1-10-30 Repealed Repealed
- 6-1.1-10-30.5 Repealed Repealed
- 6-1.1-10-31 Repealed Repealed
- 6-1.1-10-31.1 Repealed Repealed
- 6-1.1-10-31.4 Repealed Repealed
- 6-1.1-10-31.5 Repealed Repealed
- 6-1.1-10-31.6 Repealed Repealed
- 6-1.1-10-31.7 Repealed Repealed
- 6-1.1-10-32 Certain exempt property under control of executor
- 6-1.1-10-33 Certain exempt property under control of executor or trustee
- 6-1.1-10-34 Contracts relating to certain exempt property;
- 6-1.1-10-35 School lands; when considered sold
- 6-1.1-10-36 Repealed Repealed
- 6-1.1-10-36.3 Property used or occupied for one or more stated purposes;
- 6-1.1-10-36.5 Property of exempt organization used in nonexempt trade or
- 6-1.1-10-37 Leases of exempt property; effect
- 6-1.1-10-37.5 Common areas in a residential development; land;
- 6-1.1-10-37.8 Homeowners associations; held for use, benefit, or enjoyment
- 6-1.1-10-38 Property tax exemption provisions; enumeration
- 5-1-4-26 IC 20-47-2-21
- 8-10-1-27 IC 23-7-7-3
- 8-23-7-31 IC 36-1-10-18
- 8-15-2-12 IC 36-7-14-37
- 8-21-9-31 IC 36-7-15.1-25
- 10-18-2-22 IC 36-7-18-25
- 10-18-1-36 IC 36-9-4-52
- 10-18-3-12 IC 36-9-11-10
- 10-18-4-21 IC 36-9-11.1-11
- 10-18-7-9 IC 36-9-13-36
- 14-33-20-27 IC 36-9-13-37
- 15-13-4-4 IC 36-9-30-31
- 16-22-6-34 IC 36-10-8-18
- 21-34-8-3 IC 36-10-9-18
- 6-1.1-10-39 Intangible personal property exemptions
- 6-1.1-10-40 Repealed Repealed
- 6-1.1-10-41 Exempt property purchased under contract of sale by person
- 6-1.1-10-42 Small business incubator program
- 6-1.1-10-43 Repealed Repealed
- 6-1.1-10-44 Enterprise information technology equipment
- 6-1.1-10-45 Indiana department of transportation signage
- 6-1.1-10-46 Property tax exemption; for profit early childhood education
- 6-1.1-10-47 Property tax exemption; certain federally-qualified health
- 6-1.1-10-48 Property tax exemption; nonprofit health, fitness, aquatics,
- 6-1.1-10-49 Property tax exemption; transportation facility
- 6-1.1-10-50 Property tax exemption; property located in an innovation
- 6-1.1-10-51 Property tax exemption; property used for child care of
- 6-1.1-10-54 "Designating body"
IC 6-1.1-10.3 Chapter 10.3. County Option Exemption of Business Personal
- 6-1.1-10.3-1 "Business personal property"
- 6-1.1-10.3-2 "Local income tax council"
- 6-1.1-10.3-3 "Exemption ordinance"
- 6-1.1-10.3-4 "New personal property"
- 6-1.1-10.3-5 Adoption of exemption ordinance by local income tax council
- 6-1.1-10.3-6 Application of exemption ordinance to all new personal
- 6-1.1-10.3-7 Repeal or amendment of exemption ordinance
- 6-1.1-10.3-8 Application not required
IC 6-1.1-10.5 Chapter 10.5. County Option Exemption of Mobile Homes and
- 6-1.1-10.5-1 Application of chapter
- 6-1.1-10.5-2 "County fiscal body"
- 6-1.1-10.5-3 "Exemption ordinance"
- 6-1.1-10.5-4 "Manufactured home"
- 6-1.1-10.5-5 "Mobile home"
- 6-1.1-10.5-6 Adoption of exemption ordinance by county fiscal body
- 6-1.1-10.5-7 Application of exemption ordinance to all mobile homes and all
- 6-1.1-10.5-8 Repeal or amendment of exemption ordinance
- 6-1.1-10.5-9 Application not required
- 6-1.1-10.5-10 Mobile home or manufactured home granted the property tax
IC 6-1.1-11 Chapter 11. Exemption Procedures
- 6-1.1-11-1 Waiver of exemption
- 6-1.1-11-1.5 Eligibility for an exemption on assessment date
- 6-1.1-11-2 Applicability of chapter
- 6-1.1-11-3 Exemption application; filing requirements
- 6-1.1-11-3.5 Not-for-profit corporation property; eligibility; application;
- 6-1.1-11-3.8 Notice to county assessor of lease of certain property; county
- 6-1.1-11-4 Exemption application not required in certain cases; transfer
- 6-1.1-11-4.5 Expired Repealed
- 6-1.1-11-5 County auditor notice to county assessor of previously exempt
- 6-1.1-11-6 Submission of tax exemption applications for examination
- 6-1.1-11-7 Notice of action by the county property tax assessment board
- 6-1.1-11-8 Review of approved application by department of local
- 6-1.1-11-9 Assessment method; exemption for public properties and
- 6-1.1-11-10 No application fee permitted
- 6-1.1-11-11 Conflict resolution regarding 2014 enactments
IC 6-1.1-12 Chapter 12. Assessed Value Deductions and Deduction
- 6-1.1-12-0.5 Basis for taxation after deduction
- 6-1.1-12-0.7 Mortgage deduction; filing; appointees to act for elderly, blind,
- 6-1.1-12-1 Repealed Repealed
- 6-1.1-12-2 Repealed Repealed
- 6-1.1-12-3 Repealed Repealed
- 6-1.1-12-4 Repealed Repealed
- 6-1.1-12-5 Repealed Repealed
- 6-1.1-12-6 Repealed Repealed
- 6-1.1-12-7 Repealed Repealed
- 6-1.1-12-8 Repealed Repealed
- 6-1.1-12-9 Deduction for person 65 or older; limitations; cost of living
- 6-1.1-12-9.1 Repealed Repealed
- 6-1.1-12-10 Repealed Repealed
- 6-1.1-12-10.1 Persons over 65 or surviving spouse; filing claim
- 6-1.1-12-11 Deduction for blind or disabled person; limitations; contract
- 6-1.1-12-12 Blind persons; filing claim; proof of blindness; contents of
- 6-1.1-12-13 Deduction for veteran with partial disability; limitations;
- 6-1.1-12-14 Deduction for totally disabled veteran or veteran age 62 and
- 6-1.1-12-14.5 Deduction for disabled veteran; homestead conveyed without
- 6-1.1-12-15 Claim by veteran; guardianship; contract purchaser
- 6-1.1-12-16 Deduction for surviving spouse of veteran; limitations;
- 6-1.1-12-17 Claim by surviving spouse of veteran
- 6-1.1-12-17.4 Expired Repealed
- 6-1.1-12-17.5 Repealed Repealed
- 6-1.1-12-17.8 Automatic carryover of deductions; termination of standard
- 6-1.1-12-17.9 Trust eligibility for certain deductions; requirements
- 6-1.1-12-18 Deduction for rehabilitated residential real property;
- 6-1.1-12-19 Expired Repealed
- 6-1.1-12-20 Expired Repealed
- 6-1.1-12-21 Rehabilitated real property; reassessment; notice of deductions
- 6-1.1-12-22 Expired Repealed
- 6-1.1-12-23 Expired Repealed
- 6-1.1-12-24 Expired Repealed
- 6-1.1-12-25 Expired Repealed
- 6-1.1-12-25.5 Rehabilitated property; deductions; denial; appeal
- 6-1.1-12-26 Solar energy heating or cooling system
- 6-1.1-12-26.1 Solar power devices
- 6-1.1-12-26.2 Property tax deduction for heritage barns
- 6-1.1-12-27 Repealed Repealed
- 6-1.1-12-27.1 Claim for deduction for solar energy heating or cooling system;
- 6-1.1-12-28 Repealed Repealed
- 6-1.1-12-28.5 Resource recovery system; prerequisites for deduction;
- 6-1.1-12-28.6 Repealed Repealed
- 6-1.1-12-29 Wind power device; definition
- 6-1.1-12-30 Claim for deduction for wind power device
- 6-1.1-12-31 Repealed Repealed
- 6-1.1-12-32 Repealed Repealed
- 6-1.1-12-33 Deduction for hydroelectric power device; limitations
- 6-1.1-12-34 Deduction for geothermal energy heating or cooling device;
- 6-1.1-12-34.5 Repealed Repealed
- 6-1.1-12-35 Repealed Repealed
- 6-1.1-12-35.5 Claims for deductions related to hydroelectric and geothermal;
- 6-1.1-12-36 Deductions; eligibility for following year
- 6-1.1-12-37 Standard deduction for homesteads; amount; statement to
- 6-1.1-12-37.5 Supplemental deduction for homesteads
- 6-1.1-12-38 Deduction for improvements to comply with fertilizer storage
- 6-1.1-12-39 Person not qualified for exemption purchasing exempt
- 6-1.1-12-40 Deductions for real property located in enterprise zones
- 6-1.1-12-40.5 Limits on deductions for mobile or manufactured homes
- 6-1.1-12-41 Repealed Repealed
- 6-1.1-12-42 Statewide property tax deduction for inventory
- 6-1.1-12-43 Residential mortgage transactions; closing agent's duty to
- 6-1.1-12-44 Sales disclosure form serves as application for certain
- 6-1.1-12-45 Automatic one year carryover of deductions; limitations;
- 6-1.1-12-46 Eligibility of transferred property for certain deductions
- 6-1.1-12-47 Deduction for property subject to the 2% property tax cap
IC 6-1.1-12.1 Chapter 12.1. Deduction for Rehabilitation or Redevelopment
- 6-1.1-12.1-0.3 Legalization of designation of economic revitalization area
- 6-1.1-12.1-1 Definitions
- 6-1.1-12.1-2 Findings by designating body; economic revitalization area;
- 6-1.1-12.1-2.3 Repealed Repealed
- 6-1.1-12.1-2.5 Economic revitalization area; maps; boundaries; resolution;
- 6-1.1-12.1-2.6 Formal tax abatement or incentive request for a project in an
- 6-1.1-12.1-3 Statement of benefits; form; findings; period of deduction;
- 6-1.1-12.1-4 Annual deduction; amount; percentage; period of deduction;
- 6-1.1-12.1-4.1 Application of sections; residentially distressed areas;
- 6-1.1-12.1-4.5 Statement of benefits; findings by designating body; deduction
- 6-1.1-12.1-4.6 Relocation of new manufacturing equipment
- 6-1.1-12.1-4.7 Deduction for new manufacturing equipment; exemptions
- 6-1.1-12.1-4.8 Property owner statement of benefits; findings by designating
- 6-1.1-12.1-5 Real property application; filing requirements; change in
- 6-1.1-12.1-5.1 Application; compliance with statement of benefits
- 6-1.1-12.1-5.3 Deduction application; deadline; required information;
- 6-1.1-12.1-5.4 Personal property schedule; filing requirements; township
- 6-1.1-12.1-5.5 Repealed Repealed
- 6-1.1-12.1-5.6 Compliance with statement of benefits; confidentiality of
- 6-1.1-12.1-5.7 Repealed Repealed
- 6-1.1-12.1-5.8 Waiver of statement of benefits
- 6-1.1-12.1-5.9 Determination of substantial compliance with statement of
- 6-1.1-12.1-6 Multiple deductions barred
- 6-1.1-12.1-7 Economic development target area; designation
- 6-1.1-12.1-8 Publishing and filing deduction information
- 6-1.1-12.1-9 Deadline for approval of statement of benefits; extension
- 6-1.1-12.1-9.5 Waiver of noncompliance
- 6-1.1-12.1-10 Retroactive approval of statement of benefits; applicability
- 6-1.1-12.1-11 Repealed Repealed
- 6-1.1-12.1-11.3 Waiver of noncompliance
- 6-1.1-12.1-12 Repayment of deduction falsely obtained; appeal; calculation;
- 6-1.1-12.1-12.5 Distribution of reimbursement, repayment, or penalty imposed
- 6-1.1-12.1-13 Department of local government finance rules
- 6-1.1-12.1-14 Local government authority to impose fee with consent of
- 6-1.1-12.1-15 Correction of deduction errors
- 6-1.1-12.1-16 Repealed Repealed
- 6-1.1-12.1-17 Abatement schedules
- 6-1.1-12.1-18 Enhanced abatement for certain business personal property;
IC 6-1.1-12.4 Chapter 12.4. Investment Deduction
- 6-1.1-12.4-1 "Official"
- 6-1.1-12.4-2 Applicability of deduction entitlement; calculation of deduction
- 6-1.1-12.4-3 Eligibility; deduction amount; period of deduction; deduction
- 6-1.1-12.4-4 Ineligibility of real and personal property located in allocation
- 6-1.1-12.4-5 Additional deductions for property prohibited
- 6-1.1-12.4-6 Official review of job creation and job retention criteria;
- 6-1.1-12.4-7 Notice of hearing requirements
- 6-1.1-12.4-8 Hearing requirements; termination of deduction
- 6-1.1-12.4-9 Notice of termination
- 6-1.1-12.4-10 Appeal of termination
- 6-1.1-12.4-11 Taxes not due while appeal pending
- 6-1.1-12.4-12 Change of ownership
- 6-1.1-12.4-13 Voidance of rules; investment property tax deduction
- 6-1.1-12.4-14 Correction of error in deduction amount
IC 6-1.1-12.5 Chapter 12.5. Infrastructure Development Zones
IC 6-1.1-12.6 Chapter 12.6. Deduction for Model Residence
- 6-1.1-12.6-0.5 "Affiliated group"
- 6-1.1-12.6-1 "Model residence"
- 6-1.1-12.6-2 Applicability; amount of deduction; termination of deduction
- 6-1.1-12.6-2.1 Expired Repealed
- 6-1.1-12.6-3 Statement to claim deduction and information required; filing
- 6-1.1-12.6-4 Limitation of deduction to three residences; procedure for
- 6-1.1-12.6-5 Deduction inapplicable in allocation area
- 6-1.1-12.6-6 Prohibition against application of the deduction and a
- 6-1.1-12.6-7 Application of the deduction on change of ownership
- 6-1.1-12.6-8 Affiliated group limited to three deductions
- 6-1.1-12.6-9 Voidance of rules; model residence property tax deduction
IC 6-1.1-12.7 Chapter 12.7. Deduction for Personal Property Within a
IC 6-1.1-12.8 Chapter 12.8. Deduction for Residence in Inventory
- 6-1.1-12.8-0.5 "Affiliated group"
- 6-1.1-12.8-1 "Residence in inventory"
- 6-1.1-12.8-2 "Residential builder"
- 6-1.1-12.8-3 Deduction
- 6-1.1-12.8-4 Required statement
- 6-1.1-12.8-5 Allocation area; deduction disallowed
- 6-1.1-12.8-6 Restriction on deductions under multiple statutes
- 6-1.1-12.8-7 Change in ownership
- 6-1.1-12.8-8 Voidance of rules; residence in inventory property tax
- 6-1.1-12.8-9 Limit on number of residences in inventory
- 6-1.1-12.8-10 Affiliated group limit
IC 6-1.1-12.9 Chapter 12.9. Legalization of Certain Actions Taken Under
- 6-1.1-12.9-1 Application of section; legalization of certain actions of
- 6-1.1-12.9-2 Legalization of certain actions of designating body after
- 6-1.1-12.9-3 Application of section; legalization of certain actions of
- 6-1.1-12.9-4 Legalization of certain designating body's actions in a
- 6-1.1-12.9-5 City of Winchester; legalization of designating body's actions
- 6-1.1-12.9-6 Statement of benefits not required of certain taxpayers to
- 6-1.1-12.9-7 Bartholomew County, Floyd County, Kosciusko County,
- 6-1.1-12.9-8 Eligibility for certain tax deductions notwithstanding failure to
- 6-1.1-12.9-9 City of Shelbyville; legalization of designating body actions
- 6-1.1-12.9-10 Benton County; legalization of designating body actions taken
IC 6-1.1-13 Chapter 13. Review of Current Assessments by County
- 6-1.1-13-1 Powers of board; notice of review
- 6-1.1-13-2 County assessment lists; recommendations for alterations
- 6-1.1-13-3 Additions of undervalued or omitted property to list
- 6-1.1-13-4 Correction of errors in assessment list
- 6-1.1-13-5 Reduction or increase of assessed value
- 6-1.1-13-6 Assessed value equalization under a county reassessment plan
- 6-1.1-13-7 Equalization hearings
- 6-1.1-13-8 Aggregate township adjustments; limitations on adjustments;
- 6-1.1-13-9 Repealed Repealed
- 6-1.1-13-10 Repealed Repealed
- 6-1.1-13-11 Repealed Repealed
- 6-1.1-13-12 Limitation on altering assessed valuation of personal property
- 6-1.1-13-13 Limitation on increasing the assessed value of real property
IC 6-1.1-14 Chapter 14. Review of Assessments by the Department of
- 6-1.1-14-1 Repealed Repealed
- 6-1.1-14-2 Repealed Repealed
- 6-1.1-14-3 Repealed Repealed
- 6-1.1-14-4 Review county assessment; hearing
- 6-1.1-14-5 Equalizing assessed value; order
- 6-1.1-14-6 Equalization orders; copies
- 6-1.1-14-7 Petitions for review of equalization order
- 6-1.1-14-8 Review equalization order by department of local government
- 6-1.1-14-9 Notice of hearing to taxpayers
- 6-1.1-14-10 Review or reassessment by department of local government
- 6-1.1-14-11 Notice of hearing to taxpayers; notice of final determination;
- 6-1.1-14-12 Assessment studies in certain townships; review by department
IC 6-1.1-15 Chapter 15. Procedures for Review and Appeal of Assessment
- 6-1.1-15-0.3 Transfer of certain petitions for review to Indiana board of tax
- 6-1.1-15-0.5 "County board"
- 6-1.1-15-0.6 Property tax assessment repeals for assessment dates in 2002,
- 6-1.1-15-0.7 Holder of a tax sale certificate; no interest in property for
- 6-1.1-15-0.8 "Taxpayer"
- 6-1.1-15-1 Repealed Repealed
- 6-1.1-15-1.1 Taxpayer's appeal of an assessment; exceptions; prohibited
- 6-1.1-15-1.2 Preliminary informal meeting; hearing by county board;
- 6-1.1-15-1.5 Authorization to enter into agreements to waive review of an
- 6-1.1-15-2 Repealed Repealed
- 6-1.1-15-2.1 Repealed Repealed
- 6-1.1-15-2.5 Agreed waiver of a determination by the county board; direct
- 6-1.1-15-3 Review by Indiana board; initiation by petition of taxpayer or
- 6-1.1-15-4 Indiana board appeal procedures; determination
- 6-1.1-15-5 Rehearing; judicial review; procedure
- 6-1.1-15-6 Record for judicial review
- 6-1.1-15-7 Repealed Repealed
- 6-1.1-15-8 Remand by tax court; further proceedings by Indiana board;
- 6-1.1-15-9 Appeal of determination after further proceedings
- 6-1.1-15-10 Pending review; effect on tax payment; posting of bond;
- 6-1.1-15-10.5 Authorization to establish a property tax assessment appeals
- 6-1.1-15-10.7 Reimbursement of county assessor for defending certain
- 6-1.1-15-11 Repealed Repealed
- 6-1.1-15-12 Repealed Repealed
- 6-1.1-15-12.1 Correction of certain errors by county auditor; notification to
- 6-1.1-15-12.5 Correction of error on township assessor's initiative
- 6-1.1-15-13 Repealed Repealed
- 6-1.1-15-14 Repealed Repealed
- 6-1.1-15-15 Class action suits
- 6-1.1-15-16 Evidence to be considered by county board and Indiana board
- 6-1.1-15-17 Repealed Repealed
- 6-1.1-15-17.1 Repealed Repealed
- 6-1.1-15-17.2 Repealed Repealed
- 6-1.1-15-17.3 Restrictions on serving as a tax representative; representation
- 6-1.1-15-17.4 Certain rule void to extent it establishes shelter allowance for
- 6-1.1-15-18 Repealed Repealed
- 6-1.1-15-19 Duty of a county assessor to send quarterly notices to the fiscal
- 6-1.1-15-20 Assessment by an assessing official or county board presumed
IC 6-1.1-16 Chapter 16. Limitations on the Powers of Officials and Boards
IC 6-1.1-17 Chapter 17. Procedures for Fixing and Reviewing Budgets,
- 6-1.1-17-0.3 "Nonconforming"; application
- 6-1.1-17-0.5 Exclusion by county auditor of certain assessed value on tax
- 6-1.1-17-0.7 Estimates of debt service; property tax rates and revenue;
- 6-1.1-17-1 County auditor certified statement; amendment of statement;
- 6-1.1-17-2 Budget estimates
- 6-1.1-17-3 Formulation of local budgets, tax rates, and levies; public
- 6-1.1-17-3.1 School corporation operating referendum tax levy; maximum
- 6-1.1-17-3.5 Repealed Repealed
- 6-1.1-17-3.6 County fiscal body review of levy limits and tax reductions
- 6-1.1-17-3.7 Repealed Repealed
- 6-1.1-17-4 Repealed Repealed
- 6-1.1-17-5 Time for meetings; objections; required information;
- 6-1.1-17-5.1 Repealed Repealed
- 6-1.1-17-5.2 Veto of ordinance after October 1
- 6-1.1-17-5.3 School corporation anticipated transfer amount
- 6-1.1-17-5.4 Attestation by political subdivision of upload of fire or
- 6-1.1-17-5.6 School corporation resolutions to adopt fiscal year budgets
- 6-1.1-17-6 Repealed Repealed
- 6-1.1-17-7 Multiple county political subdivision; filing budget, tax levy,
- 6-1.1-17-8 Repealed Repealed
- 6-1.1-17-8.5 Review by department if assessed value reduced; appeal
- 6-1.1-17-9 Repealed Repealed
- 6-1.1-17-10 Repealed Repealed
- 6-1.1-17-11 Repealed Repealed
- 6-1.1-17-12 Repealed Repealed
- 6-1.1-17-13 Repealed Repealed
- 6-1.1-17-14 Repealed Repealed
- 6-1.1-17-15 Repealed Repealed
- 6-1.1-17-16 Department of local government finance certification of tax
- 6-1.1-17-16.1 Political subdivision budget, tax rates, levies; public hearing
- 6-1.1-17-16.2 No approval of budget or supplemental appropriations due to
- 6-1.1-17-16.5 Cumulative building or sinking fund proposal; action by
- 6-1.1-17-16.7 Proposals to establish cumulative funds or sinking funds;
- 36-8-8-14.2 IC 36-8-14
- 6-1.1-17-17 Increase in tax rate and levy by department of local
- 6-1.1-17-18 Repealed Repealed
- 6-1.1-17-19 Conflicting provisions
- 6-1.1-17-20 Review of proposed budget and levy of taxing unit (other than
- 6-1.1-17-20.3 Review of proposed budget and levy of public libraries without
- 6-1.1-17-20.4 Review of proposed budget and levy of public libraries with
- 6-1.1-17-20.5 Circumstances under which a taxing unit's proposed bonds or
- 6-1.1-17-20.6 Reporting the city, town, or county fiscal body that receives a
- 6-1.1-17-21 Powers and duties of city controller in consolidated city
- 6-1.1-17-22 Operating balance in debt service fund
- 6-1.1-17-23 Budget and tax levy; limitation; previous year tax levy,
IC 6-1.1-18 Chapter 18. Limitations on Property Tax Rates and
- 6-1.1-18-1 Budget, tax rate, and tax levy; exceeding amount published
- 6-1.1-18-2 Maximum state tax rate
- 6-1.1-18-3 Maximum political subdivision tax rate
- 6-1.1-18-4 Appropriations not to exceed budget
- 6-1.1-18-5 Proposed additional appropriations; public hearing;
- 6-1.1-18-6 Transfer of money from one budget classification to another
- 6-1.1-18-6.5 Volunteer firefighting purposes; expenditures
- 6-1.1-18-7 Insurance funds; appropriations
- 6-1.1-18-7.5 Appropriation of state and federal grant funds
- 6-1.1-18-8 Expenditure of state funds by political subdivisions; conditions
- 6-1.1-18-9 Reappropriations from erroneous or excessive disbursements;
- 6-1.1-18-10 Excessive appropriations; liability of officers; action for
- 6-1.1-18-11 Conflicting provisions
- 6-1.1-18-12 Adjustment of maximum tax rates after reassessment or
- 6-1.1-18-12.5 Expired Repealed
- 6-1.1-18-13 Repealed Repealed
- 6-1.1-18-14 Expired Repealed
- 6-1.1-18-15 Expired Repealed
- 6-1.1-18-16 Expired Repealed
- 6-1.1-18-17 Expired Repealed
- 6-1.1-18-18 Expired Repealed
- 6-1.1-18-19 Expired Repealed
- 6-1.1-18-20 Expired Repealed
- 6-1.1-18-21 Expired Repealed
- 6-1.1-18-22 Expired Repealed
- 6-1.1-18-23 Expired Repealed
- 6-1.1-18-24 Expired Repealed
- 6-1.1-18-25 Expired Repealed
- 6-1.1-18-26 Expired Repealed
- 6-1.1-18-27 Expired Repealed
- 6-1.1-18-28 Township's petition for an increase to its maximum ad valorem
- 6-1.1-18-29 Fire protection district's petition for an increase to its
- 6-1.1-18-29.5 Fire protection territory's petition for an increase to its
- 6-1.1-18-30 Expired Repealed
- 6-1.1-18-31 Expired Repealed
- 6-1.1-18-32 Expired Repealed
- 6-1.1-18-33 Expired Repealed
- 6-1.1-18-34 Dearborn County; school corporations; maximum levies
- 6-1.1-18-34.5 Maximum property tax levy in Knox Township in Jay County
IC 6-1.1-18.5 Chapter 18.5. Civil Government Property Tax Controls
- 6-1.1-18.5-0.5 "Nonconforming"; application
- 6-1.1-18.5-1 Definitions
- 6-1.1-18.5-2 Assessed value growth quotient
- 6-1.1-18.5-3 Maximum ad valorem property tax levy; formula
- 6-1.1-18.5-4 Repealed Repealed
- 6-1.1-18.5-4.5 Levy adjustment for transfer of duties between assessors
- 6-1.1-18.5-5 Repealed Repealed
- 6-1.1-18.5-6 Taxable property; assessed value
- 6-1.1-18.5-7 Civil taxing units not subject to levy limits; department of local
- 6-1.1-18.5-8 Civil taxing unit bond and lease taxes not subject to levy limits;
- 6-1.1-18.5-8.1 Repealed Repealed
- 6-1.1-18.5-9 Exemption from levy limits; major bridge fund
- 6-1.1-18.5-9.5 Application of property tax levy limits to certain port authority
- 6-1.1-18.5-9.7 Ad valorem property tax; computation
- 6-1.1-18.5-9.8 Exemption from levy limits of certain cumulative fund taxes;
- 6-1.1-18.5-9.9 Repealed Repealed
- 6-1.1-18.5-10 Civil taxing unit levy limit exceptions related to community
- 6-1.1-18.5-10.1 Repealed Repealed
- 6-1.1-18.5-10.2 Taxes levied for township firefighting fund; treatment in
- 6-1.1-18.5-10.3 Levy limit on taxes by library board for capital projects fund;
- 6-1.1-18.5-10.4 Levy limit on taxes imposed by township or reorganized unit
- 6-1.1-18.5-10.5 Civil taxing unit levy limit exceptions related to fire protection
- 6-1.1-18.5-11 Repealed Repealed
- 6-1.1-18.5-12 Civil taxing unit appeal to department of local government
- 6-1.1-18.5-13 Types of relief available to civil taxing unit in appeal for relief
- 6-1.1-18.5-13.3 Repealed Repealed
- 6-1.1-18.5-13.5 Repealed Repealed
- 6-1.1-18.5-13.6 Repealed Repealed
- 6-1.1-18.5-13.7 Adjustment of certain maximum levies
- 6-1.1-18.5-13.8 Expired Repealed
- 6-1.1-18.5-13.9 Expired Repealed
- 6-1.1-18.5-14 Department of local government finance correction of certain
- 6-1.1-18.5-15 Judicial review of department of local government finance
- 6-1.1-18.5-16 Civil taxing unit appeal to department of local government
- 6-1.1-18.5-17 Civil taxing unit levy excess fund; use of fund
- 6-1.1-18.5-18 Repealed Repealed
- 6-1.1-18.5-19 Levy limit on taxes for township firefighting fund
- 6-1.1-18.5-19.1 Expired Repealed
- 6-1.1-18.5-20 Exemption from levy limits; local airport authorities
- 6-1.1-18.5-21 Civil taxing unit's determination that levy limits do not apply
- 6-1.1-18.5-22.3 Expired Repealed
- 6-1.1-18.5-22.5 Gary sanitary district
- 6-1.1-18.5-23 Adjustment of certain maximum levies
- 6-1.1-18.5-23.2 Green Township in Hancock County; petition to increase
- 6-1.1-18.5-24 Department of local government finance estimates of maximum
- 6-1.1-18.5-25 Levy limit applicable to municipalities with certain levels of
- 6-1.1-18.5-26 Expired Repealed
- 6-1.1-18.5-27 Town of Winfield; maximum levies
- 6-1.1-18.5-28 Sugar Creek Township Fire Protection District; maximum
- 6-1.1-18.5-29 Otter Creek Township; maximum levies
- 6-1.1-18.5-30 Howard County; maximum levies
- 6-1.1-18.5-31 Maximum permissible ad valorem property tax levy for certain
- 6-1.1-18.5-31.5 Maximum permissible ad valorem property tax levy; Shelby
- 6-1.1-18.5-32 Maximum permissible ad valorem property tax levy; Shelby
IC 6-1.1-19 Chapter 19. Public School Corporation Property Tax Controls
- 6-1.1-19-1 "Appeal"
- 6-1.1-19-1.5 Repealed Repealed
- 6-1.1-19-1.6 Repealed Repealed
- 6-1.1-19-1.7 Repealed Repealed
- 6-1.1-19-1.8 Repealed Repealed
- 6-1.1-19-2 Repealed Repealed
- 6-1.1-19-3 Department of local government finance may use certain
- 6-1.1-19-4 Repealed Repealed
- 6-1.1-19-4.1 Repealed Repealed
- 6-1.1-19-4.2 Repealed Repealed
- 6-1.1-19-4.3 Repealed Repealed
- 6-1.1-19-4.4 Repealed Repealed
- 6-1.1-19-4.5 Repealed Repealed
- 6-1.1-19-4.6 Repealed Repealed
- 6-1.1-19-4.7 Repealed Repealed
- 6-1.1-19-4.9 Repealed Repealed
- 6-1.1-19-5 Repealed Repealed
- 6-1.1-19-5.1 Repealed Repealed
- 6-1.1-19-5.3 Mathematical errors in data affecting levy; correction
- 6-1.1-19-5.4 Repealed Repealed
- 6-1.1-19-6 Repealed Repealed
- 6-1.1-19-7 Tax levy not invalid because of failure of the department of
- 6-1.1-19-8 Repealed Repealed
- 6-1.1-19-9 Repealed Repealed
- 6-1.1-19-10 Repealed Repealed
- 6-1.1-19-10.5 Repealed Repealed
- 6-1.1-19-11 Repealed Repealed
- 6-1.1-19-12 Repealed Repealed
- 6-1.1-19-13 Repealed Repealed
IC 6-1.1-20 Chapter 20. Procedures for Issuance of Bonds and Other
- 6-1.1-20-0.5 Project cost; exception for donations
- 6-1.1-20-0.7 Project costs for a political subdivision located in Hamilton
- 6-1.1-20-1 "Bonds"
- 6-1.1-20-1.1 "Controlled project"
- 6-1.1-20-1.2 "Debt service"
- 6-1.1-20-1.3 "Lease"
- 6-1.1-20-1.4 "Lease rentals"
- 6-1.1-20-1.5 "Obligations"
- 6-1.1-20-1.6 "Property taxes"
- 6-1.1-20-1.7 "Project"
- 6-1.1-20-1.8 "County voter registration office"
- 6-1.1-20-1.9 "Registered voter", "eligible voter", and "owner of property"
- 6-1.1-20-2 Lease obligations and issuance of instruments authorized
- 6-1.1-20-2.5 Allocation of certain project costs
- 6-1.1-20-3 Repealed Repealed
- 6-1.1-20-3.1 Procedures to be completed by political subdivision before
- 6-1.1-20-3.2 Petition and remonstrance process for bonds or lease for
- 6-1.1-20-3.3 Applicability of other statutes to imposition of property taxes
- 6-1.1-20-3.4 Repealed Repealed
- 6-1.1-20-3.5 Procedures required before imposing property taxes for bonds
- 6-1.1-20-3.6 Referendum process for bonds or lease for certain projects;
- 6-1.1-20-3.7 Political subdivision resolution to apply local public question
- 6-1.1-20-3.8 Procedure for initiating referendum for certain projects when
- 6-1.1-20-3.9 Eligibility to vote on public question
- 6-1.1-20-4 Repealed Repealed
- 6-1.1-20-4.1 School corporations; time period limitation on succeeding
- 6-1.1-20-4.2 Petition and remonstrance process for certain projects with a
- 6-1.1-20-4.3 Petition and referendum process for certain projects with a
- 6-1.1-20-4.5 Maintenance emergencies
- 6-1.1-20-4.6 Department of local government finance; determination of tax
- 6-1.1-20-5 Issuance of bonds or leases in excess of $5,000; objections by
- 6-1.1-20-6 Department of local government finance hearing on taxpayers'
- 6-1.1-20-7 Interest rate in excess of 8%; approval by department of local
- 6-1.1-20-7.5 Review and approval by department of local government
- 6-1.1-20-8 Repealed Repealed
- 6-1.1-20-8.5 Repealed Repealed
- 6-1.1-20-9 Public improvement bonds, ordinance, or resolution;
- 6-1.1-20-10 Restrictions on promoting a position on a petition and
- 6-1.1-20-10.1 Restrictions on promoting a position on a referendum
- 6-1.1-20-11 Standards; validity of signatures on petition
- 6-1.1-20-12 Distribution of levy approved in referendum
IC 6-1.1-20.2 Chapter 20.2. Rainy Day Fund Loans to Certain Counties
- 6-1.1-20.2-1 "Board"
- 6-1.1-20.2-2 "Eligible county"
- 6-1.1-20.2-3 Eligible county may apply to board for loan
- 6-1.1-20.2-4 Board determines terms of any loan after review by budget
- 6-1.1-20.2-5 Interest on loan
- 6-1.1-20.2-6 Term of loan repayment; penalty
- 6-1.1-20.2-7 Disbursement of loan proceeds by board
- 6-1.1-20.2-8 Repayment of loan by eligible county from any revenue sources
- 6-1.1-20.2-9 Obligation to repay loan not basis to obtain excessive tax levy
- 6-1.1-20.2-10 Deposit by board of loan payments
- 6-1.1-20.2-11 Loan proceeds received not considered part of levy excess
- 6-1.1-20.2-12 Chapter constitutes complete authority for loans
- 6-1.1-20.2-13 Treasurer of state payment of delinquent loan payments from
- 6-1.1-20.2-14 Restriction on use of loans
IC 6-1.1-20.3 Chapter 20.3. Distressed Political Subdivisions
- 6-1.1-20.3-1 "Board"
- 6-1.1-20.3-2 "Distressed political subdivision"
- 6-1.1-20.3-3 "Political subdivision"
- 6-1.1-20.3-4 Board established; members; terms; vacancies; reimbursement
- 6-1.1-20.3-5 Staff duties; rules; funding; contracts
- 6-1.1-20.3-6 Petitions to the board; petition by treasurer of state
- 6-1.1-20.3-6.5 Designation of distressed political subdivisions; annual review;
- 6-1.1-20.3-6.7 "Township assistance property tax rate"; designation of
- 6-1.1-20.3-6.8 Designation of Gary Community School Corporation as a
- 6-1.1-20.3-6.9 Repealed Repealed
- 6-1.1-20.3-7 Repealed Repealed
- 6-1.1-20.3-7.1 Repealed Repealed
- 6-1.1-20.3-7.5 Appointment of emergency manager; representation by
- 6-1.1-20.3-8 Repealed Repealed
- 6-1.1-20.3-8.3 Review of school corporation petition for a loan
- 6-1.1-20.3-8.4 Expired Repealed
- 6-1.1-20.3-8.5 Powers and duties of emergency manager
- 6-1.1-20.3-8.7 Restrictions on school corporations designated as distressed
- 6-1.1-20.3-9 Frequency of meetings; record of proceedings; applicability of
- 6-1.1-20.3-9.9 Petition to board appealing decision by emergency manager
- 6-1.1-20.3-10 Petition for judicial review
- 6-1.1-20.3-11 Court rules; procedure
- 6-1.1-20.3-12 Burden of proof; findings of fact; grounds for relief
- 6-1.1-20.3-13 Petition for termination of distressed status; conditions for
- 6-1.1-20.3-14 Repealed Repealed
- 6-1.1-20.3-15 Requests for technical assistance from the board
- 6-1.1-20.3-16 Distressed school corporations; governing body; employee
- 6-1.1-20.3-17 Expired Repealed
IC 6-1.1-20.4 Chapter 20.4. Local Homestead Credits
- 6-1.1-20.4-1 "Homestead"
- 6-1.1-20.4-2 "Property tax liability"
- 6-1.1-20.4-3 "Revenue"
- 6-1.1-20.4-4 Requirement for credit; adoption of ordinance or resolution
- 6-1.1-20.4-5 Calculation of credit
- 6-1.1-20.4-6 Credit applicable only to homestead
- 6-1.1-20.4-7 Exemption from filing requirement
- 6-1.1-20.4-8 Adjustment of distributions to reflect credit
- 6-1.1-20.4-9 Limitations on recovering lost revenue
IC 6-1.1-20.6 Chapter 20.6. Credit for Excessive Property Taxes
- 6-1.1-20.6-0.3 General assembly findings
- 6-1.1-20.6-0.5 "Agricultural land"
- 6-1.1-20.6-1 Repealed Repealed
- 6-1.1-20.6-1.2 "Common areas"
- 6-1.1-20.6-1.6 "Gross assessed value"
- 6-1.1-20.6-2 "Homestead"
- 6-1.1-20.6-2.3 "Long term care property"
- 6-1.1-20.6-2.4 "Manufactured home"; "mobile home"
- 6-1.1-20.6-2.5 "Nonresidential real property"
- 6-1.1-20.6-3 "Property tax liability"
- 6-1.1-20.6-3.5 Repealed Repealed
- 6-1.1-20.6-4 "Residential property"
- 6-1.1-20.6-5 Repealed Repealed
- 6-1.1-20.6-6 Repealed Repealed
- 6-1.1-20.6-6.5 Repealed Repealed
- 6-1.1-20.6-7 Calculation of credit
- 6-1.1-20.6-7.5 Calculation of credit
- 6-1.1-20.6-7.7 Supplemental homestead credit
- 6-1.1-20.6-8 Exemption from filing requirement
- 6-1.1-20.6-8.5 Additional credit for certain homesteads; eligibility and filing
- 6-1.1-20.6-9 Repealed Repealed
- 6-1.1-20.6-9.5 Effect of credit on revenues
- 6-1.1-20.6-9.8 Allocation of taxes exempted from credit
- 6-1.1-20.6-9.9 Allocation of credits by eligible school corporations
- 6-1.1-20.6-10 Payment of debt service obligations
- 6-1.1-20.6-11 Report; effect of circuit breaker on taxing unit revenues
- 6-1.1-20.6-11.1 Department of local government finance estimates of reduction
- 6-1.1-20.6-12 Application of credit of excise tax distribution calculations
- 6-1.1-20.6-13 Allocation of credits by distressed political subdivisions
IC 6-1.1-21.1 Chapter 21.1. Rainy Day Fund Loans to the City of LaPorte
- 6-1.1-21.1-1 "Board"
- 6-1.1-21.1-2 Findings of general assembly
- 6-1.1-21.1-3 City may apply to board for loan
- 6-1.1-21.1-4 Board determines terms of any loan after review by budget
- 6-1.1-21.1-5 Interest on loan
- 6-1.1-21.1-6 Limit on amount of loan
- 6-1.1-21.1-7 Term of loan repayment; penalty
- 6-1.1-21.1-8 Disbursement of loan proceeds by board
- 6-1.1-21.1-9 Repayment of loan by city from any revenue sources
- 6-1.1-21.1-10 Obligation to repay loan not basis to obtain excessive tax levy
- 6-1.1-21.1-11 Deposit by board of loan payments
- 6-1.1-21.1-12 Loan proceeds received not considered part of levy excess
- 6-1.1-21.1-13 Chapter constitutes complete authority for loans
- 6-1.1-21.1-14 Treasurer of state payment of delinquent loan payments from
IC 6-1.1-21.2 Chapter 21.2. Tax Increment Replacement
- 6-1.1-21.2-1 Repealed Repealed
- 6-1.1-21.2-2 Applicability of definitions in IC 36
- 6-1.1-21.2-3 "Allocation area"
- 6-1.1-21.2-4 "Base assessed value"
- 6-1.1-21.2-5 "District"
- 6-1.1-21.2-6 "Governing body"
- 6-1.1-21.2-6.6 "Obligation"
- 6-1.1-21.2-7 "Property taxes"
- 6-1.1-21.2-8 "Special fund"
- 6-1.1-21.2-9 "Tax increment replacement amount"
- 6-1.1-21.2-10 "Tax increment revenues"
- 6-1.1-21.2-11 Tax increment replacement amount; calculation
- 6-1.1-21.2-12 Governing body action to raise tax increment replacement
- 6-1.1-21.2-13 Repealed Repealed
- 6-1.1-21.2-14 Repealed Repealed
- 6-1.1-21.2-15 Special assessment and tax collections deposited in special
- 6-1.1-21.2-16 Adjustment for tax benefit
IC 6-1.1-21.3 Chapter 21.3. Rainy Day Fund Loans for Taxing Units
- 6-1.1-21.3-1 "Board", "qualified taxing unit", and "qualifying taxpayer"
- 6-1.1-21.3-2 Qualifying taxing unit may apply to board for loan
- 6-1.1-21.3-3 Determination of terms of loan by board; loan conditions;
- 6-1.1-21.3-4 Certain amounts not considered for determination of levy
- 6-1.1-21.3-5 Loan not bonded indebtedness
IC 6-1.1-21.4 Chapter 21.4. Rainy Day Fund Loans for Eligible School
- 6-1.1-21.4-0.5 "ADM"
- 6-1.1-21.4-1 "Board"
- 6-1.1-21.4-2 "Eligible school corporation"
- 6-1.1-21.4-3 Eligible school corporation; maximum loan; loan terms
- 6-1.1-21.4-3.5 Termination of authority to make loans
- 6-1.1-21.4-4 Board determination of loan amount; disbursement of funds;
- 6-1.1-21.4-5 Effects on levy excess funds
- 6-1.1-21.4-6 Loan is not bonded indebtedness
- 6-1.1-21.4-7 Failure to repay loan
IC 6-1.1-21.5 Chapter 21.5. Loans to Qualified Taxing Units
- 6-1.1-21.5-1 "Qualified taxing unit"
- 6-1.1-21.5-2 "Board"
- 6-1.1-21.5-3 Loan application; prerequisites to grant of loan
- 6-1.1-21.5-4 Maximum amount of loan
- 6-1.1-21.5-5 Terms of loan; interest; repayment; depository
- 6-1.1-21.5-6 Loan proceeds and delinquent tax payments; levy excess
- 6-1.1-21-5 (before its repeal) in respect to such taxes is considered a payment of such
IC 6-1.1-21.8 Chapter 21.8. Rainy Day Fund Loans to Qualified Taxing
- 6-1.1-21.8-1 "Board" defined
- 6-1.1-21.8-2 "Qualified taxing unit"
- 6-1.1-21.8-3 Loan application; prerequisites to grant of loan
- 6-1.1-21.8-4 Loan terms; repayment schedule
- 6-1.1-21.8-5 Maximum loan amount for a particular qualified taxing unit
- 6-1.1-21.8-6 "Delinquent tax"; loan proceeds and delinquent tax payments;
IC 6-1.1-21.9 Chapter 21.9. Rainy Day Fund Loans for Qualified Taxing
IC 6-1.1-22 Chapter 22. General Procedures for Property Tax Collection
- 6-1.1-22-1 "Personal property" defined
- 6-1.1-22-2 Description of real property; sufficiency
- 6-1.1-22-3 Tax duplicate; contents; maintenance; delivery
- 6-1.1-22-4 Notice of tax rate
- 6-1.1-22-5 Preparation and delivery to the department of local
- 6-1.1-22-6 Register of taxes and special assessments
- 6-1.1-22-6.5 Refusal of third party to pay upon proper presentment
- 6-1.1-22-7 Daily cash book
- 6-1.1-22-8 Repealed Repealed
- 6-1.1-22-8.1 Property taxes, assessments, and payments; time of issuance;
- 6-1.1-22-8.2 Donations of taxpayers in county with consolidated city;
- 6-1.1-22-8.3 Donation procedure notice
- 6-1.1-22-8.5 Deductions; contents of tax statements; notice of ineligibility
- 6-1.1-22-9 Tax installment due dates; exceptions; delinquent penalty
- 6-1.1-22-9.5 Alternative schedule of installment payments
- 6-1.1-22-9.7 Property taxes; monthly payments; partial payments
- 6-1.1-22-9.9 Property tax payment due dates; delayed assessment change
- 6-1.1-22-10 Liability for taxes; actions to collect
- 6-1.1-22-11 Lienholders; payment of delinquent taxes; penalties and costs
- 6-1.1-22-12 Receipt for payment of tax or special assessment
- 6-1.1-22-12.1 Liability for costs of dishonored payment drafts
- 6-1.1-22-13 State liens; civil suits
- 6-1.1-22-13.5 Political subdivision liens; civil suits
- 6-1.1-22-14 Persons to whom political subdivision owes money;
- 6-1.1-22-15 Certification of delinquent taxpayer; setoff against money due
- 6-1.1-22-16 Deduction from state payments to delinquent taxpayers
- 6-1.1-22-17 Application of funds toward payment of delinquent taxes
- 6-1.1-22-18 Use of parcel carrier to send documents
- 6-1.1-22-19 Deduction and credit information included on property tax
IC 6-1.1-22.1 Chapter 22.1. Loans to Qualified Taxing Units in Lake County
- 6-1.1-22.1-1 "Board"
- 6-1.1-22.1-2 "Qualified taxing unit"
- 6-1.1-22.1-3 Application for loan from counter-cyclical revenue and
- 6-1.1-22.1-4 Determination of the terms of loan
- 6-1.1-22.1-5 Interest
- 6-1.1-22.1-6 Limit on amount of loans; use of proceeds of a loan
- 6-1.1-22.1-7 Requirement to repay loans
- 6-1.1-22.1-8 Disbursement of loan proceeds in installments
- 6-1.1-22.1-9 Source of loan repayment
- 6-1.1-22.1-10 Exclusion of the loan obligation as basis to obtain an excessive
- 6-1.1-22.1-11 Deposit of repayment amounts in the counter-cyclical revenue
- 6-1.1-22.1-12 Loan proceeds; not considered part of ad valorem property tax
- 6-1.1-22.1-13 Authority for the making of the loans; authorization; issuance;
- 6-1.1-22.1-14 Payment of unpaid amount due; funds held by the state that
- 6-1.1-22.1-15 Loan; not bonded indebtedness
IC 6-1.1-22.5 Chapter 22.5. Provisional Property Tax Statements
- 6-1.1-22.5-0.1 Application of certain amendments to chapter
- 6-1.1-22.5-1 "Commissioner"
- 6-1.1-22.5-2 "Provisional statement"
- 6-1.1-22.5-3 "Property taxes"
- 6-1.1-22.5-4 "Reconciling statement"
- 6-1.1-22.5-5 "Tax liability"
- 6-1.1-22.5-6 Use of provisional statement authorized; notice to taxpayers
- 6-1.1-22.5-6.5 Use of provisional statement for cross-county area
- 6-1.1-22.5-7 Waiver by department of local government finance of use of
- 6-1.1-22.5-8 Form of provisional statement; information to be shown on
- 6-1.1-22.5-9 Tax due dates; deadline to send statements; amounts due;
- 6-1.1-22.5-10 Notice of tax rates for reconciling statement
- 6-1.1-22.5-11 Notice and transmission of reconciling statements by county
- 6-1.1-22.5-12 Form of reconciling statement; information to be included on
- 6-1.1-22.5-13 Payments to be made to county treasurer
- 6-1.1-22.5-14 Settlement and distribution of tax collections; separate general
- 6-1.1-22.5-15 Interest on undistributed tax collections
- 6-1.1-22.5-16 Applicability of review and appeal procedures to provisional
- 6-1.1-22.5-17 Applicability of penalties to provisional and reconciling
- 6-1.1-22.5-18 Treatment of payments to determine delinquencies
- 6-1.1-22.5-18.5 Installment payments; tax due on reconciliation statement
- 6-1.1-22.5-19 Supplementary effect of other provisions
- 6-1.1-22.5-20 Adoption of rules
- 6-1.1-22.5-21 Use of parcel carrier to send documents
IC 6-1.1-23 Chapter 23. Provisions for Collection of Delinquent Personal
- 6-1.1-23-0.1 Choice of procedures for mobile homes assessed as personal
- 6-1.1-23-1 Written demand; service; content
- 6-1.1-23-1.2 Documents to be signed; official documents
- 6-1.1-23-1.5 Contracts; collection fees
- 6-1.1-23-2 Levy and sale of property for delinquent taxes
- 6-1.1-23-3 Levy procedure; taxpayer's bond
- 6-1.1-23-4 Notice of sale
- 6-1.1-23-5 Auction of property; record; proceeds of sale
- 6-1.1-23-6 Scope of levy and sale provisions; exemption of household
- 6-1.1-23-7 Collection expenses; payment; fees; disposition
- 6-1.1-23-8 Delinquent taxpayer about to remove property from county;
- 6-1.1-23-9 Record of delinquencies
- 6-1.1-23-10 Notice of judgment and execution; restraining orders;
- 6-1.1-23-11 Certificate of judgment to treasurers of other counties;
- 6-1.1-23-12 Setting aside judgment; grounds
- 6-1.1-23-13 Satisfaction of judgments
IC 6-1.1-23.5 Chapter 23.5. Collection of Delinquent Personal Property
- 6-1.1-23.5-1 Applicability
- 6-1.1-23.5-2 Definitions
- 6-1.1-23.5-3 Collection expenses
- 6-1.1-23.5-4 Preparation of tentative auction list
- 6-1.1-23.5-5 Demand for payment
- 6-1.1-23.5-6 Installment agreements
- 6-1.1-23.5-7 Payment before sale at auction
- 6-1.1-23.5-8 Mobile homes not suitable for sale
- 6-1.1-23.5-9 Notice of sale; preparation
- 6-1.1-23.5-10 Notice of sale; publication and mailing
- 6-1.1-23.5-11 Requests for information in an alternative form
- 6-1.1-23.5-12 Notice to owners
- 6-1.1-23.5-13 Application for judgment and order for sale
- 6-1.1-23.5-14 Examination; hearing; objections; judgment and order for sale
- 6-1.1-23.5-15 Public auction; proceeds of sale; claims for surplus amounts
- 6-1.1-23.5-16 Failure to pay bid
- 6-1.1-23.5-17 Insufficient bids
- 6-1.1-23.5-18 Mobile home not sold; statement of collection costs
- 6-1.1-23.5-19 Disqualified purchasers; certain unpaid liabilities
- 6-1.1-23.5-20 Disqualified purchasers; unauthorized business associations
- 6-1.1-23.5-21 Performance of duties of county treasurer or county auditor by
IC 6-1.1-23.9 Chapter 23.9. Definitions Applicable to Chapters 24, 24.5, and
IC 6-1.1-24 Chapter 24. Sale of Real Property When Taxes or Special
- 6-1.1-24-0.9 Prohibition from tax sale for real property owned by a political
- 6-1.1-24-1 Delinquency list; certification
- 6-1.1-24-1.2 Removal of property from delinquency list; arrangement for
- 6-1.1-24-1.4 Orders for necessary repairs
- 6-1.1-24-1.5 Vacant or abandoned real property list; auction; notice
- 6-1.1-24-1.7 Properties not suitable for tax sale; notice
- 6-1.1-24-1.9 Repealed Repealed
- 6-1.1-24-2 Notice of tax sale; information required in notice; county
- 6-1.1-24-2.1 Repealed Repealed
- 6-1.1-24-2.2 Repealed Repealed
- 6-1.1-24-2.3 Notice of sale of vacant or abandoned property
- 6-1.1-24-3 Notice of auction sale
- 6-1.1-24-3.4 Requests for information in an alternative form
- 6-1.1-24-3.5 Repealed Repealed
- 6-1.1-24-4 Notice of sale to owner; other notices; listing of properties on
- 6-1.1-24-4.1 Repealed Repealed
- 6-1.1-24-4.2 Repealed Repealed
- 6-1.1-24-4.5 Urban homesteading agency; list of real property with
- 6-1.1-24-4.6 Corrected delinquency list; county auditor affidavit;
- 6-1.1-24-4.7 Judgment and order for sale; procedure
- 6-1.1-24-5 Conduct of sale; parcels subject to sale; minimum sale price;
- 6-1.1-24-5.1 Ineligible purchasers; registration to bid
- 6-1.1-24-5.2 Repealed Repealed
- 6-1.1-24-5.3 Persons barred from bidding on or purchasing tracts offered
- 6-1.1-24-5.4 Foreign business associations
- 6-1.1-24-5.5 Repealed Repealed
- 6-1.1-24-5.6 Repealed Repealed
- 6-1.1-24-5.7 Signed statement; forfeiture
- 6-1.1-24-6 Lien by county; tax sale certificate
- 6-1.1-24-6.1 Public sale by county executive of certificates of sale; notice
- 6-1.1-24-6.2 Transfer of property to the city or town in which the property
- 6-1.1-24-6.3 Conditions of sale of certificates of sale
- 6-1.1-24-6.4 Distribution of proceeds of sale of certificates of sale; tax sale
- 6-1.1-24-6.5 Repealed Repealed
- 6-1.1-24-6.6 Repealed Repealed
- 6-1.1-24-6.7 Transfer of property to a nonprofit entity
- 6-1.1-24-6.8 Transfer of parcels and certificates of sale to adjacent
- 6-1.1-24-6.9 Transfer of property to a person able to repair and maintain
- 6-1.1-24-7 Payment of sale price; application of payment; tax sale surplus
- 6-1.1-24-7.5 Limitations on agreements for recovery of money deposited in
- 6-1.1-24-8 Failure to pay bid; effect
- 6-1.1-24-9 Certificate of sale; contents; purchaser's lien; ordinance;
- 6-1.1-24-10 Guarantee by treasurer
- 6-1.1-24-11 Certificate of sale as presumptive evidence
- 6-1.1-24-12 Priority of purchaser's lien at subsequent sale
- 6-1.1-24-13 Placement of costs on tax duplicate of unsold tract; execution
- 6-1.1-24-14 Duties regarding conduct of tax sale
- 6-1.1-24-15 Repealed Repealed
- 6-1.1-24-16 Paddle fee
- 6-1.1-24-17 Assignment of a certificate of sale to a nonprofit entity
- 6-1.1-24-17.5 Sale of real property to eligible nonprofit entities for low or
- 6-1.1-24-18 Real property with mineral interests
IC 6-1.1-24.5 Chapter 24.5. Determination of Serial Tax Delinquencies
- 6-1.1-24.5-1 Definitions
- 6-1.1-24.5-2 Authorization to file petition
- 6-1.1-24.5-3 Petition elements
- 6-1.1-24.5-4 Service of petition
- 6-1.1-24.5-5 Order to appear
- 6-1.1-24.5-6 Order finding that serial tax delinquencies exist
- 6-1.1-24.5-7 Consequences; lien; entitlement to deed
- 6-1.1-24.5-8 Disposition; distribution of proceeds
- 6-1.1-24.5-9 Property interest conveyed
IC 6-1.1-25 Chapter 25. Redemption of and Tax Deeds for Real Property
- 6-1.1-25-0.5 Limited applicability of chapter to vacant and abandoned
- 6-1.1-25-1 Redemption of property; conveyance during redemption
- 6-1.1-25-2 Amount required for redemption
- 6-1.1-25-2.5 Petition to establish schedule of fees and costs; reimbursement
- 6-1.1-25-3 Redemption warrant
- 6-1.1-25-4 Period for redemption; issuance of tax deed
- 6-1.1-25-4.1 Property containing hazardous waste or other environmental
- 6-1.1-25-4.2 Repealed Repealed
- 6-1.1-25-4.5 Entitlement to tax deed under various circumstances; notice or
- 6-1.1-25-4.6 Petition to court for issuance of tax deed; court orders;
- 6-1.1-25-4.7 Title search and petition for tax deed by county auditor;
- 6-1.1-25-4.8 Property not offered for sale at tax sale; notice
- 6-1.1-25-4.9 Real property parcels considered public hazards
- 6-1.1-25-5 Tax deed; form
- 6-1.1-25-5.1 Transfer of real property to a county or municipality
- 6-1.1-25-5.5 Repealed Repealed
- 6-1.1-25-6 Repealed Repealed
- 6-1.1-25-7 Termination of purchaser's lien
- 6-1.1-25-7.5 County having a consolidated city; list of tax delinquent
- 6-1.1-25-8 Tax sale record; immunity
- 6-1.1-25-9 Sale of property acquired by county; application of proceeds;
- 6-1.1-25-9.5 Repealed Repealed
- 6-1.1-25-10 Invalid sale; effect
- 6-1.1-25-11 Circumstances requiring refund to purchaser on finding of
- 6-1.1-25-12 Repealed Repealed
- 6-1.1-25-13 Repealed Repealed
- 6-1.1-25-14 Quieting title; parties to action
- 6-1.1-25-15 Repealed Repealed
- 6-1.1-25-16 Defeating title conveyed by tax deed; proof required
- 6-1.1-25-17 Repealed Repealed
- 6-1.1-25-18 Repealed Repealed
- 6-1.1-25-19 Acquisition of tax delinquent land by state for conservation
- 6-1.1-25-20 Recording of tax deed by county auditor
IC 6-1.1-26 Chapter 26. Refunds for Erroneous or Excessive Tax Payments
- 6-1.1-26-1 Repealed Repealed
- 6-1.1-26-1.1 Filing of claim for refund; grounds for refund
- 6-1.1-26-2 Repealed Repealed
- 6-1.1-26-2.1 Approval of claim for refund; payment; interest; denial of
- 6-1.1-26-3 Repealed Repealed
- 6-1.1-26-3.1 Credit for overpayment
- 6-1.1-26-4 Repealed Repealed
- 6-1.1-26-4.1 Expired Repealed
- 6-1.1-26-4.2 Refund in excess of $500,000 as a result of a property tax
- 6-1.1-26-5 Repealed Repealed
- 6-1.1-26-6 Surplus tax fund; application of fund; schedule of excess
- 6-1.1-26-7 Court order concerning overpayment of taxes or relief from
IC 6-1.1-27 Chapter 27. Settlement for Amounts Collected by County
- 6-1.1-27-1 Audit of monthly report; certificate of settlement; interest
- 6-1.1-27-2 Settlement of county treasurer with county auditor
- 6-1.1-27-3 Copies of certificate of settlement and statement of
- 6-1.1-27-4 Liability of treasurer for failure to settle
- 6-1.1-27-5 Prosecuting attorney; duties
- 6-1.1-27-6 Overpayments or erroneous payments by county treasurer
- 6-1.1-27-7 Evidence in suit against county treasurer
- 6-1.1-27-8 Failure of lessee or assignee to pay taxes on real or personal
- 6-1.1-27-9 Expired Repealed
IC 6-1.1-28 Chapter 28. County Property Tax Assessment Board of
- 6-1.1-28-0.1 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.2 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.3 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.4 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.5 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.6 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.7 Multiple county property tax assessment board of appeals;
- 6-1.1-28-0.8 Multiple county property tax assessment board of appeals;
- 6-1.1-28-1 County property tax assessment board of appeals
- 6-1.1-28-2 Oath of members
- 6-1.1-28-3 County property tax assessment board of appeals;
- 6-1.1-28-4 Meetings; location
- 6-1.1-28-5 Repealed Repealed
- 6-1.1-28-6 County property tax assessment board of appeals; notice of
- 6-1.1-28-7 Repealed Repealed
- 6-1.1-28-8 Duration of session; expenses and per diem; sessions called by
- 6-1.1-28-9 Powers
- 6-1.1-28-10 Field representatives and hearing examiners; compensation
- 6-1.1-28-11 Field representatives and hearing examiners; powers and
- 6-1.1-28-12 Annual report of appeals filed; requirements
IC 6-1.1-30 Chapter 30. General Provisions Concerning the Department of
- 6-1.1-30-1 Repealed Repealed
- 6-1.1-30-1.1 Department of local government finance established;
- 6-1.1-30-1.3 Treatment of references to the state board of tax
- 6-1.1-30-1.5 Legalization of appointment of commissioner before March 28,
- 6-1.1-30-2 Repealed Repealed
- 6-1.1-30-3 Repealed Repealed
- 6-1.1-30-4 Repealed Repealed
- 6-1.1-30-5 Repealed Repealed
- 6-1.1-30-6 Records; use of records in court and other proceedings
- 6-1.1-30-6.5 Appointment of commissioner of department of local
- 6-1.1-30-7 Deputy commissioner
- 6-1.1-30-8 Employees; compensation
- 6-1.1-30-9 Repealed Repealed
- 6-1.1-30-10 Delegation of powers and duties
- 6-1.1-30-11 Repealed Repealed
- 6-1.1-30-12 Review by field representative or supervisor
- 6-1.1-30-13 Subpoenas; oaths
- 6-1.1-30-14 Powers and duties of department
- 6-1.1-30-14.5 Payment for services provided by professionals
- 6-1.1-30-15 Repealed Repealed
- 6-1.1-30-16 Repealed Repealed
- 6-1.1-30-17 Compliance with reporting requirements; recovery of
- 6-1.1-30-18 Local units that impose a food and beverage tax; annual
- 6-1.1-30-18.5 Determination by state board of accounts that local unit
- 6-1.1-30-19 Annual property tax data report; required contents
- 6-1.1-30-20 Property tax transparency portal
IC 6-1.1-31 Chapter 31. Department of Local Government
- 6-1.1-31-1 Duties of department; rules
- 6-1.1-31-2 Authorization to adopt rules; prescribe and amend forms;
- 6-1.1-31-3 Information considered in preparation of rules, regulations,
- 6-1.1-31-4 Copies of promulgations
- 6-1.1-31-5 True tax value; factors considered by assessing officials
- 6-1.1-31-6 Real property assessment; classification of land and
- 6-1.1-31-7 Assessment of personal property; classification
- 6-1.1-31-8 Exchange of information with other states or United States
- 6-1.1-31-9 Reassessment; adoption of rules
- 6-1.1-31-10 Rules governing filing, refunds, and tax payments relating to
- 6-1.1-31-11 Repealed Repealed
- 6-1.1-31-11.5 Rules governing practice of representatives in proceedings
- 6-1.1-31-12 Rules governing reduction and increase of assessed valuations
- 6-1.1-31-13 Repealed Repealed
- 6-1.1-31-14 Amend; forms and returns; depreciable personal property
IC 6-1.1-31.5 Chapter 31.5. Computer Specifications
- 6-1.1-31.5-1 "Department" defined
- 6-1.1-31.5-2 Adoption of rules; computer specification standards;
- 6-1.1-31.5-2.5 Improvements; application of deductions and exemptions
- 6-1.1-31.5-3 Repealed Repealed
- 6-1.1-31.5-3.5 State certified computer system; uniform and common
- 6-1.1-31.5-4 Rules for statewide guidelines for standardized forms and
- 6-1.1-31.5-5 Revocation of certification; qualification of providers;
- 6-1.1-31.5-5.5 Corrective action plan for noncompliant provider of computer
IC 6-1.1-31.7 Chapter 31.7. Professional Appraisers and Professional
IC 6-1.1-33.5 Chapter 33.5. Department of Local Government Finance
- 6-1.1-33.5-1 Repealed Repealed
- 6-1.1-33.5-2 Electronic data base; software; data analysis; studies; reports
- 6-1.1-33.5-3 Duties
- 6-1.1-33.5-4 Powers
- 6-1.1-33.5-5 Confidentiality of information
- 6-1.1-33.5-6 Review; special reassessments
- 6-1.1-33.5-7 Expenditure reports by political subdivision; per capita
- 6-1.1-33.5-8 Administration of data base by contractor
- 6-1.1-33.5-9 Repealed Repealed
IC 6-1.1-34 Chapter 34. Determination of School Assessment Ratios and
- 6-1.1-34-1 Department of local government finance computation of new
- 6-1.1-34-2 Computation of school corporation assessment ratio
- 6-1.1-34-3 Repealed Repealed
- 6-1.1-34-4 Random samplings of assessed values and true tax values
- 6-1.1-34-5 Weighing classes of property within school district
- 6-1.1-34-6 Notice of new assessment ratio
- 6-1.1-34-7 Department of local government finance computation of new
- 6-1.1-34-8 State funds; distribution formula
- 6-1.1-34-9 Department of local government finance; powers and duties
- 6-1.1-34-10 Withholding access to official records
- 6-1.1-34-11 Confidential information
- 6-1.1-34-12 Repealed Repealed
IC 6-1.1-35 Chapter 35. Supervision of Assessing Officials
- 6-1.1-35-1 Duties of department of local government finance
- 6-1.1-35-1.1 Repealed Repealed
- 6-1.1-35-2 Visit or virtual meeting with county by department of local
- 6-1.1-35-3 Instructional sessions; lodging, subsistence, and mileage
- 6-1.1-35-4 Township assessors; instructional meetings
- 6-1.1-35-5 Township assessors; incompetency reported to department of
- 6-1.1-35-6 Repealed Repealed
- 6-1.1-35-7 Repealed Repealed
- 6-1.1-35-8 Repealed Repealed
- 6-1.1-35-9 Information considered confidential; use of confidential
- 6-1.1-35-10 Repealed Repealed
- 6-1.1-35-11 Dismissal of person who discloses confidential information in
- 6-1.1-35-12 Unauthorized disclosure of confidential information; recovery
- 6-1.1-35-13 Preparation of reports, plats, or other property tax records by
IC 6-1.1-35.2 Chapter 35.2. Training of Assessing Officials
IC 6-1.1-35.5 Chapter 35.5. Assessor-Appraiser Examination and
- 6-1.1-35.5-1 Conduct and administration of programs
- 6-1.1-35.5-2 Repealed Repealed
- 6-1.1-35.5-3 Design of level one and level two examinations; subject matter
- 6-1.1-35.5-4 Time and location of examinations; open book format
- 6-1.1-35.5-4.5 Level three program; rules; course sponsor regulation; fees
- 6-1.1-35.5-5 Eligibility for programs
- 6-1.1-35.5-6 Certification of successful examinees; revocation
- 6-1.1-35.5-7 Fees for level one and level two certifications; assessing official
- 6-1.1-35.5-8 Repealed Repealed
- 6-1.1-35.5-8.5 Rules for level one and level two programs
- 6-1.1-35.5-9 Repealed Repealed
IC 6-1.1-35.7 Chapter 35.7. Assessor, Appraiser, and Tax Representative
- 6-1.1-35.7-1 "Appraiser"
- 6-1.1-35.7-2 "Tax representative"
- 6-1.1-35.7-3 Adherence to Uniform Standards of Professional Appraiser
- 6-1.1-35.7-4 Conduct of an assessing official or employee; written
- 6-1.1-35.7-5 Period of certification revocation; effect of revocation on
- 6-1.1-35.7-6 Prohibited actions of a tax representative
- 6-1.1-35.7-7 Grounds for revoking the certification of a tax representative
IC 6-1.1-36 Chapter 36. Miscellaneous Assessment and Collection
- 6-1.1-36-1 Notice by mail
- 6-1.1-36-1.5 When documents other than payments are considered filed
- 6-1.1-36-2 Legal services for township assessor
- 6-1.1-36-3 Certain irregularities not to affect validity of assessment
- 6-1.1-36-4 Affidavits to compel production of books or records
- 6-1.1-36-5 Officials authorized to administer oath
- 6-1.1-36-6 Fiduciaries; filing personal property tax return
- 6-1.1-36-7 Real property taxes assessed against political subdivisions,
- 6-1.1-36-8 Free official service
- 6-1.1-36-9 Failure to make official certificate or perform clerical duty
- 6-1.1-36-10 Taxes uncollectible because of erroneous proceeding
- 6-1.1-36-11 Quitclaim deed from state
- 6-1.1-36-12 Contracts for discovery of omitted property; fund for
- 6-1.1-36-13 List of lands and lots within limits of newly formed political
- 6-1.1-36-16 Approval upon finding all property taxes paid; certificate of
- 6-1.1-36-17 Notice of ineligibility for standard deduction; collection of
- 6-1.1-36-18 Repealed Repealed
IC 6-1.1-37 Chapter 37. Miscellaneous Penalty and Interest Provisions
- 6-1.1-37-1 State or local government officers; failure to perform
- 6-1.1-37-2 Assessment violations by public officials or employees
- 6-1.1-37-3 False information in return or document; offense
- 6-1.1-37-4 False claim for veteran's property tax deduction
- 6-1.1-37-5 False statement concerning assessment of forest land
- 6-1.1-37-6 Class A misdemeanors related to property tax matters
- 6-1.1-37-7 Personal property return; various violations and penalties
- 6-1.1-37-7.5 Repealed Repealed
- 6-1.1-37-8 Vending machines without identification device
- 6-1.1-37-9 Property taxes; deadlines; interest rate; penalties
- 6-1.1-37-10 Penalties for delinquent taxes; amount; application of amounts
- 6-1.1-37-10.1 Repealed Repealed
- 6-1.1-37-10.5 Repealed Repealed
- 6-1.1-37-10.7 Repealed Repealed
- 6-1.1-37-11 Repealed Repealed
- 6-1.1-37-12 Interest or penalties credited or charged to appropriate taxing
- 6-1.1-37-13 Prosecuting attorneys; enforcement
- 6-1.1-37-14 Repealed Repealed
- 6-1.1-37-15 Penalties; waiver, negotiation, or settlement
- 6-1.1-37-16 Authorization for a county to waive interest and penalties
IC 6-1.1-39 Chapter 39. Economic Development Districts
- 6-1.1-39-0.3 Legalization of certain loans, loan agreements, and similar
- 6-1.1-39-0.5 Allocation area limitation
- 6-1.1-39-1 Application of chapter
- 6-1.1-39-1.1 "Additional area"
- 6-1.1-39-1.2 "Local public improvement"
- 6-1.1-39-1.5 "Industrial development program"
- 6-1.1-39-1.6 "Qualified industrial development project"
- 6-1.1-39-2 Designation of unit area as district; adoption of declaratory
- 6-1.1-39-2.5 Review of proposed project; preliminary certification
- 6-1.1-39-3 Notice of adoption of ordinance; hearing; requisites; final
- 6-1.1-39-4 Appellate procedure; grounds; burden of proof
- 6-1.1-39-5 Allocation and distribution of property taxes; assessed value of
- 6-1.1-39-5.7 Limitation on renewal or extension of existing allocation area;
- 6-1.1-39-6 Enlargement of districts
- 6-1.1-39-7 Allocation areas; declaration as part of district prohibited
- 6-1.1-39-8 Expiration of district designation
- 6-1.1-39-9 Industrial development program obligations; ordinance;
- 6-1.1-39-10 Authorization to enter into an agreement with a taxpayer for
IC 6-1.1-40 Chapter 40. Maritime Opportunity Districts
- 6-1.1-40-1 "Commission"
- 6-1.1-40-1.5 "Affiliate"
- 6-1.1-40-2 "District"
- 6-1.1-40-3 Repealed Repealed
- 6-1.1-40-4 "New manufacturing equipment"
- 6-1.1-40-5 "Redevelopment"
- 6-1.1-40-6 "Rehabilitation"
- 6-1.1-40-7 Designation as district
- 6-1.1-40-8 Description of district; resolution; remonstrance; appeal
- 6-1.1-40-9 Manufacturing equipment; statement of benefits; review;
- 6-1.1-40-10 Deduction for manufacturing equipment
- 6-1.1-40-11 Application for deduction; review; change of ownership
- 6-1.1-40-12 Additional application information; compliance with statement
- 6-1.1-40-13 Benefit performance waiver certificate
- 6-1.1-40-14 Correction of deduction errors
- 6-1.1-40-15 Expiration of chapter
IC 6-1.1-41 Chapter 41. Cumulative Fund Tax Levy Procedures
- 6-1.1-41-1 Application of chapter
- 6-1.1-41-2 Authorization of fund and tax levies
- 6-1.1-41-3 Notice of proposal; hearing
- 6-1.1-41-4 Submission of proposal to department of local government
- 6-1.1-41-5 Repealed Repealed
- 6-1.1-41-6 Objections to establishment of fund or increase in tax rate
- 6-1.1-41-7 Hearing on objections
- 6-1.1-41-8 Notice of hearing
- 6-1.1-41-9 Department of local government finance action on proposal;
- 6-1.1-41-10 Imposition of tax levy to provide for fund
- 6-1.1-41-11 Reduction or rescission of annual levy
- 6-1.1-41-12 Petition for reduction or revision of fund levy
- 6-1.1-41-13 Property tax levy
- 6-1.1-41-14 Earmarking of levied tax funds; expenditures
- 6-1.1-41-15 Transfer of fund balance; revision
- 6-1.1-41-16 Town of Zionsville; cumulative fund for fire protection and
- 6-1.1-41-17 Frankfort airport authority; cumulative building fund levy and
IC 6-1.1-42 Chapter 42. Brownfield Revitalization Zone Tax Abatement
- 6-1.1-42-0.3 Legalization of certain brownfield revitalization zones,
- 6-1.1-42-1 "Brownfield" defined
- 6-1.1-42-2 "Designating body" defined
- 6-1.1-42-3 "Remediation" defined
- 6-1.1-42-4 "Zone" defined
- 6-1.1-42-5 Application for designation as brownfield revitalization zone
- 6-1.1-42-6 Statement of public benefits
- 6-1.1-42-7 Powers of designating body
- 6-1.1-42-8 Duties of designating body
- 6-1.1-42-9 Adoption of resolution
- 6-1.1-42-10 Publication of notice
- 6-1.1-42-11 Review of statement of benefits
- 6-1.1-42-12 Designation of brownfield revitalization zone
- 6-1.1-42-13 Final action; expiration of designation of brownfield
- 6-1.1-42-14 Appeals
- 6-1.1-42-15 Hearing of appeal
- 6-1.1-42-16 Procedures
- 6-1.1-42-17 Application for assessed valuation deduction
- 6-1.1-42-18 Statement of benefits for assessed valuation deduction
- 6-1.1-42-19 Resolution adopting deduction
- 6-1.1-42-20 Notice of resolution adoption; filing information with taxing
- 6-1.1-42-21 Review of statement of benefits for assessed valuation
- 6-1.1-42-22 Approval of deduction
- 6-1.1-42-23 Limitation of property eligible for deductions
- 6-1.1-42-24 Final action; granting of deductions; expiration
- 6-1.1-42-25 Appeal of grant of deduction
- 6-1.1-42-26 Hearing of appeal of grant of deduction
- 6-1.1-42-27 Certified deduction application
- 6-1.1-42-28 Amount of deduction
- 6-1.1-42-29 Requirements for property owners filing deduction application
- 6-1.1-42-30 Substantial compliance with statement of benefits; notice;
- 6-1.1-42-31 Public documents and records; confidential information
- 6-1.1-42-32 Publication and filing of deduction information by auditor
- 6-1.1-42-33 Designating body not granted authority to exempt person from
- 6-1.1-42-34 Correction of deduction errors
IC 6-1.1-43 Chapter 43. Economic Development Incentive Accountability
IC 6-1.1-45 Chapter 45. Enterprise Zone Investment Deduction
- 6-1.1-45-1 Definition applicability
- 6-1.1-45-2 "Base year assessed value"
- 6-1.1-45-3 "Corporation"
- 6-1.1-45-3.5 "District business"
- 6-1.1-45-4 "Enterprise zone"
- 6-1.1-45-5 "Enterprise zone location"
- 6-1.1-45-6 "Enterprise zone property"
- 6-1.1-45-6.2 "Entrepreneur and enterprise district"
- 6-1.1-45-6.4 "Entrepreneur and enterprise district location"
- 6-1.1-45-6.6 "Entrepreneur and enterprise district property"
- 6-1.1-45-7 "Qualified investment"
- 6-1.1-45-8 "Zone business"
- 6-1.1-45-9 Eligibility for deduction; amount; conditions; approval by
- 6-1.1-45-10 Deduction application; extension
- 6-1.1-45-11 Eligibility; appeals
- 6-1.1-45-12 Deduction limitation; claiming deduction after expiration of
IC 6-1.1-45.5 Chapter 45.5. Brownfield Tax Reduction or Waiver
- 6-1.1-45.5-1 Definitions
- 6-1.1-45.5-2 Form and content of petition
- 6-1.1-45.5-3 County auditor action on petition; correction of defects;
- 6-1.1-45.5-4 County property tax assessment board of appeals hearing;
- 6-1.1-45.5-5 County property tax assessment board of appeals
- 6-1.1-45.5-6 Review and recommendation by fiscal body; notice;
- 6-1.1-45.5-7 Review and action by department of local government finance
- 6-1.1-45.5-8 Notice of action of department of local government finance;
- 6-1.1-45.5-9 Appeal of action of department of local government finance
IC 6-1.1-46 Chapter 46. County Option Deduction for Land Bank
- 6-1.1-46-1 Definitions
- 6-1.1-46-2 Adoption of ordinance
- 6-1.1-46-3 Change of deduction percentage
- 6-1.1-46-4 Termination of eligible transfer period
- 6-1.1-46-5 Deduction
- 6-1.1-46-6 Annual reports to county auditor
- 6-1.1-46-7 List of properties eligible for the deduction
- 6-1.1-46-8 Administration of the deduction
IC 6-1.1-46.2 Chapter 46.2. Abatement Deduction for Vacant Buildings in an
- 6-1.1-46.2-1 "District"
- 6-1.1-46.2-2 "District board"
- 6-1.1-46.2-3 "Eligible vacant building"
- 6-1.1-46.2-4 Application for deduction; district board; statement of
- 6-1.1-46.2-5 Form; application and statement of benefits; public record
- 6-1.1-46.2-6 District board review of application; resolution to approve
- 6-1.1-46.2-7 Entitlement to deduction; eligible vacant building used for
- 6-1.1-46.2-8 Abatement schedule; duration
- 6-1.1-46.2-9 Amount of deduction
- 6-1.1-46.2-10 Process to claim deduction; compliance information
- 6-1.1-46.2-11 Failure to comply with statement of benefits; hearing;
- 6-1.1-46.2-12 Fee for filing an application; standards for granting a
IC 6-1.1-47 Chapter 47. County Option Allocation of Property Taxes Paid
IC 6-1.1-48 Chapter 48. Urban Agricultural Zones
- 6-1.1-48-1 "Agricultural products"
- 6-1.1-48-2 "Beginning farmer"
- 6-1.1-48-3 "Designating body"
- 6-1.1-48-4 "Limited resource farmer"
- 6-1.1-48-5 "Municipality"
- 6-1.1-48-6 "Municipally owned utility"
- 6-1.1-48-7 "Partner organization"
- 6-1.1-48-8 "Qualifying farmer"
- 6-1.1-48-9 "Small or medium sized farmer"
- 6-1.1-48-10 "Socially disadvantaged farmer"
- 6-1.1-48-11 "Urban agricultural zone"
- 6-1.1-48-12 Application requirements
- 6-1.1-48-13 Tax eligibility
- 6-1.1-48-14 Hearing; notice
- 6-1.1-48-15 Hearing process; issuing decision; ordinance; monitoring
- 6-1.1-48-16 Committee
- 6-1.1-48-17 Property tax exemption; conditions; dissolution
- 6-1.1-48-18 Municipally owned utility; special benefit taxes
IC 6-1.1-49 Chapter 49. County Option Circuit Breaker Tax Credit
- 6-1.1-49-1 "Homestead"
- 6-1.1-49-2 "Neighborhood enhancement district"
- 6-1.1-49-3 "Qualified individual"
- 6-1.1-49-4 Adoption of ordinance by county fiscal body
- 6-1.1-49-5 Notice of the adoption of ordinance
- 6-1.1-49-6 Application for the credit
- 6-1.1-49-7 Amount of the credit
- 6-1.1-49-8 Changes in ownership
- 6-1.1-49-9 Administration of the credit
- 6-1.1-49-10 Ineligibility for the credit; civil penalty
- 6-1.1-49-11 Expiration of chapter
IC 6-1.1-50 Chapter 50. County Option Property Tax Relief for
- 6-1.1-50-1 "Homestead"
- 6-1.1-50-2 "Qualified individual"
- 6-1.1-50-3 County ordinance adoption to provide property tax relief;
- 6-1.1-50-4 Public hearing and notice of public hearing
- 6-1.1-50-5 Notice of adoption of ordinance
- 6-1.1-50-6 Certified statement
- 6-1.1-50-7 Rebate check
- 6-1.1-50-8 Credit against homestead property tax liability
- 6-1.1-50-9 Department of local government finance technical assistance
- 6-1.1-50-10 Adoption of rules
IC 6-1.1-50.1 Chapter 50.1. Credit for Community Land Trust Property
IC 6-1.1-51 Chapter 51. Deduction for Aircraft
- 6-1.1-51-1 Applicability of credit
- 6-1.1-51-2 "Abatement property"
- 6-1.1-51-3 "Aircraft"
- 6-1.1-51-4 "Air transportation"
- 6-1.1-51-5 "Business entity"
- 6-1.1-51-6 "Indiana corporate headquarters"
- 6-1.1-51-7 "Subsidiary"
- 6-1.1-51-8 "Taxpayer"
- 6-1.1-51-9 Deduction
- 6-1.1-51-10 Amount of deduction
- 6-1.1-51-11 Deduction; ad valorem property taxes using aircraft ground
- 6-1.1-51-12 Claiming deduction on tax return
- 6-1.1-51-13 Amended return
IC 6-1.1-51.3 Chapter 51.3. Local Property Tax Credits
IC 6-1.1-52 Chapter 52. County Option Homestead Property Tax Deferral
- 6-1.1-52-1 "Homestead"
- 6-1.1-52-2 "Homestead property tax liability"
- 6-1.1-52-3 "Property taxes"
- 6-1.1-52-4 "Qualified individual"
- 6-1.1-52-5 "Qualified interest"
- 6-1.1-52-6 Establishment of deferral program by county ordinance
- 6-1.1-52-7 Application for property tax deferral; limitation on deferral
- 6-1.1-52-8 Procedures for property tax deferral; loan application and
- 6-1.1-52-9 Approval; requirement to enter into a deferral agreement;
- 6-1.1-52-10 Deferral termination event; surviving spouse
- 6-1.1-52-11 Payment before the delayed due date; deferred property taxes
- 6-1.1-52-12 Apportionment and distribution upon payment of deferred
- 6-1.1-52-13 Determination of deferral termination event by the county
- 6-1.1-52-14 Notice of determination of deferral termination event
- 6-1.1-52-15 Recording requirements
IC 6-2.5 ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES337 sections
IC 6-2.5-1 Chapter 1. Definitions
- 6-2.5-1-1 "Unitary transaction"
- 6-2.5-1-2 "Retail transaction" and "retail unitary transaction"
- 6-2.5-1-3 "Person"
- 6-2.5-1-4 "Department"
- 6-2.5-1-5 "Gross retail income"
- 6-2.5-1-6 "Like kind exchange"
- 6-2.5-1-7 Repealed Repealed
- 6-2.5-1-7.5 "Postage charges"
- 6-2.5-1-8 "Retail merchant"
- 6-2.5-1-9 "Tax year" or "taxable year"
- 6-2.5-1-10 "Commercial printing"
- 6-2.5-1-10.7 "Advertising and promotional direct mail"
- 6-2.5-1-11 "Alcoholic beverages"
- 6-2.5-1-11.3 "Ancillary services"
- 6-2.5-1-11.5 "Bundled transaction"
- 6-2.5-1-12 "Candy"
- 6-2.5-1-12.5 "Children's diapers"
- 6-2.5-1-13 "Computer"
- 6-2.5-1-14 "Computer software"
- 6-2.5-1-14.5 "Computer software maintenance contract"
- 6-2.5-1-14.7 "Construction material"
- 6-2.5-1-14.9 "Contractor"
- 6-2.5-1-15 "Delivered electronically"
- 6-2.5-1-15.7 "Diaper"
- 6-2.5-1-16 "Dietary supplement"
- 6-2.5-1-16.2 "Digital audio works"
- 6-2.5-1-16.3 "Digital audiovisual works"
- 6-2.5-1-16.4 "Digital books"
- 6-2.5-1-16.5 "Direct mail"
- 6-2.5-1-17 "Drug"
- 6-2.5-1-18 "Durable medical equipment"
- 6-2.5-1-19 "Electronic"
- 6-2.5-1-19.5 Repealed Repealed
- 6-2.5-1-20 "Food and food ingredients"
- 6-2.5-1-20.1 "Industrial processing service"
- 6-2.5-1-20.2 "Industrial processor"
- 6-2.5-1-20.3 "Intrastate telecommunications service"
- 6-2.5-1-21 "Lease" or "rental"
- 6-2.5-1-21.5 "Licensed practitioner"
- 6-2.5-1-21.7 "Marketplace"
- 6-2.5-1-21.9 "Marketplace facilitator"
- 6-2.5-1-22 "Mobility enhancing equipment"
- 6-2.5-1-22.2 "Other direct mail"
- 6-2.5-1-22.3 "Prepaid calling service"
- 6-2.5-1-22.4 "Prepaid wireless calling service"
- 6-2.5-1-22.5 "Power subsidiary"
- 6-2.5-1-23 "Prescription"
- 6-2.5-1-24 "Prewritten computer software"
- 6-2.5-1-25 "Prosthetic device"
- 6-2.5-1-25.5 "Public utility"
- 6-2.5-1-26 "Soft drinks"
- 6-2.5-1-26.5 "Specified digital products"
- 6-2.5-1-27 "Tangible personal property"
- 6-2.5-1-27.2 "Telecommunications nonrecurring charges"
- 6-2.5-1-27.5 "Telecommunication services"
- 6-2.5-1-27.7 "Time and material contract"
- 6-2.5-1-28 "Tobacco"
- 6-2.5-1-28.5 "Transferred electronically"
- 6-2.5-1-29 "Value added nonvoice data service"
IC 6-2.5-2 Chapter 2. State Gross Retail Tax
IC 6-2.5-3 Chapter 3. Use Tax
- 6-2.5-3-0.3 Intent of general assembly in construction of amendments to
- 6-2.5-3-1 Definitions
- 6-2.5-3-2 Imposition of use tax; contractor's conversion of construction
- 6-2.5-3-3 Rates; certain transactions defined
- 6-2.5-3-4 Exemptions
- 6-2.5-3-5 Credit for payment of other taxes
- 6-2.5-3-6 Liability; payment; collection; computation
- 6-2.5-3-7 Presumption of taxability; exemption certificate; verification
- 6-2.5-3-7.5 Property used or consumed in providing public transportation;
- 6-2.5-3-8 Receipt for payment; issuance; evidence of payment
- 6-2.5-3-9 Expired Repealed
- 6-2.5-3-10 Required publication; duty to pay use tax
- 6-2.5-3-11 Liability for uncollected gross retail tax
IC 6-2.5-3.5 Chapter 3.5. Collection of Use Tax on Gasoline
- 6-2.5-3.5-1 "Distributor"
- 6-2.5-3.5-2 Repealed Repealed
- 6-2.5-3.5-3 "Federal gasoline tax"
- 6-2.5-3.5-4 "Gasoline"
- 6-2.5-3.5-5 "Indiana gasoline tax"
- 6-2.5-3.5-6 "Metered pump"
- 6-2.5-3.5-7 Repealed Repealed
- 6-2.5-3.5-8 "Purchase or shipment"
- 6-2.5-3.5-9 "Qualified distributor"
- 6-2.5-3.5-10 "Refiner"
- 6-2.5-3.5-11 "Terminal operator"
- 6-2.5-3.5-12 "Total price per unit"
- 6-2.5-3.5-13 "Unit"
- 6-2.5-3.5-14 "Use tax rate"
- 6-2.5-3.5-15 Monthly notice of the gasoline use tax rate
- 6-2.5-3.5-16 Remittance of gasoline use tax to the department
- 6-2.5-3.5-17 Permit to receive gasoline without paying the gasoline use tax
- 6-2.5-3.5-18 Bond associated with a permit
- 6-2.5-3.5-19 Collection of gasoline use tax
- 6-2.5-3.5-20 Remittance of gasoline use tax; reporting
- 6-2.5-3.5-21 Invoicing; sales to exempt purchasers
- 6-2.5-3.5-22 Purchases or shipments of gasoline to or from locations outside
- 6-2.5-3.5-23 Consequences for failure to pay and failure to file
- 6-2.5-3.5-24 Display of price
- 6-2.5-3.5-25 Exempt transactions; refunds; procedures
- 6-2.5-3.5-26 Relation to the state gross retail tax; exemptions
- 6-2.5-3.5-27 Liability for unpaid gasoline use tax
IC 6-2.5-4 Chapter 4. Retail Transactions of Retail Merchant
- 6-2.5-4-1 Selling at retail
- 6-2.5-4-2 Repealed Repealed
- 6-2.5-4-3 Water softening and conditioning business
- 6-2.5-4-4 Renting or furnishing rooms, lodgings, or other
- 6-2.5-4-4.2 Repealed Repealed
- 6-2.5-4-4.5 Repealed Repealed
- 6-2.5-4-5 Power subsidiaries of public utilities
- 6-2.5-4-6 Taxation of telecommunication services; aggregation of taxable
- 6-2.5-4-7 Repealed Repealed
- 6-2.5-4-8 Governmental entities; private or proprietary activities
- 6-2.5-4-9 Sale of property to be added to structures or facilities; time
- 6-2.5-4-10 Rental or leasing of personal property; sale of property rented
- 6-2.5-4-11 Cable television service; satellite television or radio service
- 6-2.5-4-12 Auction sales; exceptions
- 6-2.5-4-13 Definition of retail merchant making retail transaction
- 6-2.5-4-14 Notice; proposed public vendors; identification of delinquent
- 6-2.5-4-15 Bundled transactions
- 6-2.5-4-16 Repealed Repealed
- 6-2.5-4-16.2 Aircraft leasing or renting and flight instruction services
- 6-2.5-4-16.4 Specified digital products
- 6-2.5-4-16.7 Prewritten computer software
- 6-2.5-4-17 Computer software maintenance contracts
- 6-2.5-4-18 Marketplace facilitator considered the retail merchant of retail
IC 6-2.5-5 Chapter 5. Exempt Transactions of Retail Merchant
- 6-2.5-5-0.4 Intent of general assembly adding section 36 of this chapter
- 6-2.5-5-1 Animals, feed, seed, and chemicals; race horse in a claiming
- 6-2.5-5-2 Agricultural machinery, tools, and equipment; scope of
- 6-2.5-5-3 Exemption; acquisition for direct use in direct production
- 6-2.5-5-4 Property for use in producing machinery, tools, or equipment
- 6-2.5-5-5 Repealed Repealed
- 6-2.5-5-5.1 Exemption; acquisition for direct consumption in direct
- 6-2.5-5-6 Exemption; acquisition for incorporation into product for sale
- 6-2.5-5-7 Materials used in construction business, public street, or utility
- 6-2.5-5-8 "New motor vehicle"; property acquired for resale, rental, or
- 6-2.5-5-8.2 Aircraft acquired for rental or leasing in the ordinary course
- 6-2.5-5-8.5 Power subsidiary; public utility
- 6-2.5-5-9 Returnable containers; nonreturnable packaging
- 6-2.5-5-10 Electric or steam utilities; production plant or power
- 6-2.5-5-10.5 Tangible personal property exemption; public utility or power
- 6-2.5-5-10.7 Tangible personal property exemption; component of solar or
- 6-2.5-5-11 Gas utilities; production or storage plants and expenses
- 6-2.5-5-12 Water utilities; plants and expenses
- 6-2.5-5-12.5 Wastewater utilities; plants and expenses
- 6-2.5-5-13 Intrastate telecommunication services; video, Internet access,
- 6-2.5-5-14 Public utilities; acquisitions of personal property
- 6-2.5-5-15 Repealed Repealed
- 6-2.5-5-15.5 Motor vehicles; intrafamilial title transfers
- 6-2.5-5-16 State or local government acquisitions
- 6-2.5-5-16.5 Repealed Repealed
- 6-2.5-5-17 Newspapers
- 6-2.5-5-18 Drugs, medical equipment, supplies, and devices; acquisition
- 6-2.5-5-19 Drugs, insulin, oxygen, blood, or blood plasma; acquisition by
- 6-2.5-5-19.5 Drugs; insulin; oxygen; blood glucose monitoring supply;
- 6-2.5-5-20 "Food and food ingredients for human consumption"
- 6-2.5-5-21 Exemption; sales of food and food ingredients by nonprofit
- 6-2.5-5-21.5 Repealed Repealed
- 6-2.5-5-22 Exemption; sales of meals; schools; fraternities; sororities;
- 6-2.5-5-23 School building materials
- 6-2.5-5-24 Exemption; sales to the United States government; commercial
- 6-2.5-5-25 Exemption; nonprofit organizations; uses to carry on its
- 6-2.5-5-26 Nonprofit organizations; less than $100,000 in sales; sale for
- 6-2.5-5-27 Exemptions for property and services used for public
- 6-2.5-5-27.5 Rolling stock
- 6-2.5-5-28 Repealed Repealed
- 6-2.5-5-29 Manufactured homes; industrialized residential structures
- 6-2.5-5-30 Environmental quality compliance; manufacturing, mining,
- 6-2.5-5-31 Free distribution newspaper; related transactions
- 6-2.5-5-33 Tangible personal property purchased with food stamps
- 6-2.5-5-34 Sale of lottery tickets; gross retail tax
- 6-2.5-5-35 Tangible personal property transactions
- 6-2.5-5-36 Commercial printing contracts
- 6-2.5-5-37 Professional motor racing vehicle parts exemption; two-seater
- 6-2.5-5-38 Repealed Repealed
- 6-2.5-5-38.1 Qualified computer equipment sales
- 6-3.1-15-10 (as in effect on January 1, 2012).
- 6-3.1-15-12 (as in effect on January 1, 2012).
- 6-2.5-5-38.2 Vehicle lease transactions
- 6-2.5-5-39 Cargo trailers and recreational vehicles registered for use
- 6-2.5-5-40 Research and development property
- 6-2.5-5-41 Repealed Repealed
- 6-2.5-5-42 Aircraft titled, registered, or based outside Indiana
- 6-2.5-5-43 Type II gambling games
- 6-2.5-5-44 Sales to city or town for municipal golf course
- 6-2.5-5-45 Gross retail and use tax exemption; cigarette and tobacco tax
- 6-2.5-5-45.8 Recycling and recycling materials
- 6-2.5-5-46 Aircraft repair and maintenance
- 6-2.5-5-47 Coins, bullion, and legal tender
- 6-2.5-5-48 Drainage water management system
- 6-2.5-5-49 Aviation fuel
- 6-2.5-5-49.5 Expired Repealed
- 6-2.5-5-50 Required product labels
- 6-2.5-5-51 Special fuel
- 6-2.5-5-52 Hot mix asphalt plant equipment; trucks; pavers
- 6-2.5-5-53 Special rule for renting or furnishing rooms, lodging, or other
- 6-2.5-5-54 Special rule for sharing of a passenger motor vehicle for fewer
- 6-2.5-5-55 "Public safety equipment and materials"; exemption
- 6-2.5-5-56 Transportation facility
- 6-2.5-5-57 Children's diapers
- 6-2.5-5-58 Agricultural commodities
IC 6-2.5-6 Chapter 6. Returns, Remittances, and Refunds
- 6-2.5-6-0.3 Effect of multiple amendments to section 9 of this chapter
- 6-2.5-6-1 Returns; reporting period; online tax filing; streamlined sales
- 6-2.5-6-2 Accounting for tax receipts; option to use accrual basis
- 6-2.5-6-3 Consolidated filing
- 6-2.5-6-4 Periodic deposits of collections during reporting period
- 6-2.5-6-5 Final return and payment
- 6-2.5-6-6 Repealed Repealed
- 6-2.5-6-7 Retail merchant; calculation of tax liability
- 6-2.5-6-8 Tax liability; income exclusion ratio
- 6-2.5-6-9 Uncollectible receivables; deduction
- 6-2.5-6-10 Tax liability; merchant's collection allowance
- 6-2.5-6-11 Heating assistance program; deduction
- 6-2.5-6-12 Security for payment of tax collected
- 6-2.5-6-13 Refund; grounds
- 6-2.5-6-13.5 Refund of overpayment of tax to a marketplace facilitator;
- 6-2.5-6-14 Repealed Repealed
- 6-2.5-6-14.1 Retail merchant's refund of gross retail or use taxes
- 6-2.5-6-14.2 List of retail merchants selling tobacco products
- 6-2.5-6-15 Repealed Repealed
- 6-2.5-6-16 Refund for research and development equipment
- 6-2.5-6-17 Payment of gross retail tax for consignment sales
IC 6-2.5-7 Chapter 7. Collection and Remittance of State Gross Retail
- 6-2.5-7-1 Definitions
- 6-2.5-7-2 Repealed Repealed
- 6-2.5-7-2.5 Repealed Repealed
- 6-2.5-7-3 Retail merchant; calculation of tax liability; metered pump
- 6-2.5-7-4 Repealed Repealed
- 6-2.5-7-5 Repealed Repealed
- 6-2.5-7-5.5 Repealed Repealed
- 6-2.5-7-6 Repealed Repealed
- 6-2.5-7-6.5 Repealed Repealed
- 6-2.5-7-7 Repealed Repealed
- 6-2.5-7-8 Repealed Repealed
- 6-2.5-7-9 Repealed Repealed
- 6-2.5-7-10 Repealed Repealed
- 6-2.5-7-11 Repealed Repealed
- 6-2.5-7-12 Repealed Repealed
- 6-2.5-7-13 Repealed Repealed
- 6-2.5-7-14 Repealed Repealed
- 6-2.5-7-15 Repealed Repealed
IC 6-2.5-8 Chapter 8. Registration
- 6-2.5-8-0.3 Intent of general assembly adding sections 8.5 and 11 of this
- 6-2.5-8-1 Registered retail merchant's certificate; application; filing fee
- 6-2.5-8-2 Repealed Repealed
- 6-2.5-8-3 Repealed Repealed
- 6-2.5-8-4 Exempt organizations; certificate
- 6-2.5-8-5 Duration of certificate
- 6-2.5-8-6 Outstanding tax warrants; prohibition
- 6-2.5-8-7 Revocation of certificate; payment by check, credit card, debit
- 6-2.5-8-8 Exemption certificates
- 6-2.5-8-8.5 Commercial printing sales
- 6-2.5-8-9 Direct payment permit
- 6-2.5-8-10 Repealed Repealed
- 6-2.5-8-11 Commercial printing contracts
- 6-2.5-8-12 Contract with call center operator; effect on duty to collect tax
IC 6-2.5-9 Chapter 9. Enforcement and Penalties
- 6-2.5-9-1 Exemption certificates; unlawful issuance or acceptance;
- 6-2.5-9-2 Failure to register or renew registration; transaction after
- 6-2.5-9-3 Personal liability of holder of taxes in trust; failure to collect
- 6-2.5-9-3.5 Expired Repealed
- 6-2.5-9-4 Inclusion of tax in displayed price; offer to assume or absorb
- 6-2.5-9-5 Repealed Repealed
- 6-2.5-9-6 Vehicle and watercraft title or aircraft registration; payment
- 6-2.5-9-7 Removing or altering sign posted by department; failure to
- 6-2.5-9-8 Records; inspection; falsification; offenses
- 6-2.5-9-9 Declaratory judgment action; retail merchant that lacks a
- 6-2.5-9-10 Refund claims; retail merchant that lacks a physical presence
- 6-2.5-9-11 Findings of general assembly
IC 6-2.5-10 Chapter 10. Miscellaneous
IC 6-2.5-11 Chapter 11. Simplified Sales and Use Tax Administration Act
- 6-2.5-11-1 Short title
- 6-2.5-11-2 Definitions
- 6-2.5-11-3 Findings of general assembly
- 6-2.5-11-4 Delegates to review or amend agreement
- 6-2.5-11-5 Powers of department
- 6-2.5-11-6 Effect on Indiana law
- 6-2.5-11-7 Requirements in agreement
- 6-2.5-11-8 Provisions in agreement
- 6-2.5-11-9 State is only intended beneficiary of agreement; no individual
- 6-2.5-11-10 Certified services providers; allowances for sellers and
- 6-2.5-11-11 Relief from penalties, tax, and interest in certain transactions
- 6-2.5-11-12 Review of software; limited relief from liability
IC 6-2.5-12 Chapter 12. Taxing Situs of Nonmobile Telecommunications
- 6-2.5-12-1 "Air to ground radiotelephone service"
- 6-2.5-12-2 "Call by call basis"
- 6-2.5-12-3 "Communications channel"
- 6-2.5-12-4 "Customer"
- 6-2.5-12-5 "Customer channel termination point"
- 6-2.5-12-6 "End user"
- 6-2.5-12-7 "Home service provider"
- 6-2.5-12-8 "Mobile telecommunications service"
- 6-2.5-12-9 "Place of primary use"
- 6-2.5-12-10 "Post paid calling service"
- 6-2.5-12-11 "Prepaid calling service"
- 6-2.5-12-11.5 "Prepaid wireless calling service"
- 6-2.5-12-12 "Private communication service"
- 6-2.5-12-13 "Service address"
- 6-2.5-12-14 Sourcing of telecommunications service sold call by call
- 6-2.5-12-15 Sourcing of telecommunications service sold on other basis;
- 6-2.5-12-16 Sourcing of particular types of telecommunications services
IC 6-2.5-13 Chapter 13. General Sourcing Rules
IC 6-2.5-14 Chapter 14. Amnesty Program for Unpaid Use Tax on Claimed
IC 6-2.5-15 Chapter 15. Gross Retail and Use Tax Exemption For Data
- 6-2.5-15-0.5 "Advanced computing"
- 6-2.5-15-1 "Corporation"
- 6-2.5-15-2 "Data center equipment"
- 6-2.5-15-3 "Eligible data center costs"
- 6-2.5-15-4 "Entity"
- 6-2.5-15-5 "Facility"
- 6-2.5-15-5.7 "I-Light"
- 6-2.5-15-6 "Interest in qualified data center"
- 6-2.5-15-6.5 "Interest in a quantum computing research, advanced
- 6-2.5-15-7 "Operator"
- 6-2.5-15-8 "Owner"
- 6-2.5-15-9 "Qualified colocation tenant"
- 6-2.5-15-10 "Qualified data center"
- 6-2.5-15-11 "Qualified data center equipment"
- 6-2.5-15-12 "Qualified data center user"
- 6-2.5-15-13 "Qualified investment"
- 6-2.5-15-13.2 "Quantum safe fiber network"
- 6-2.5-15-13.3 "Quantum safe fiber network equipment"
- 6-2.5-15-13.4 "Quantum computing research, advanced computing, and
- 6-2.5-15-14 Specific transaction award certificate to make purchases that
- 6-2.5-15-15 Requirement for qualified data center user to enter into an
- 6-2.5-15-16 Sales tax exemption
- 6-2.5-15-17 Procedures for claiming the credit; exemption certificate
- 6-2.5-15-18 Notice of noncompliance; assessment
- 6-2.5-15-19 Continuing effect of specific transaction award certificate
- 6-2.5-15-20 Economic and fiscal impact study
IC 6-3 ARTICLE 3. STATE INCOME TAXES202 sections
IC 6-3-1 Chapter 1. Definitions
- 6-3-1-1 Short title
- 6-3-1-2 Construction of definitions
- 6-3-1-2.5 "Armed forces of the United States"
- 6-3-1-2.7 "National Guard"
- 6-3-1-3 Repealed Repealed
- 6-3-1-3.1 Repealed Repealed
- 6-3-1-3.5 "Adjusted gross income"
- 6-3-1-3.7 Expired Repealed
- 6-3-1-4 "Department"
- 6-3-1-5 "Employer"
- 6-3-1-6 "Employee"
- 6-3-1-7 "Fiduciary"
- 6-3-1-8 "Gross income"
- 6-3-1-9 "Individual"
- 6-3-1-10 "Corporation"
- 6-3-1-11 "Internal Revenue Code"
- 6-3-1-12 "Resident"
- 6-3-1-13 "Nonresident"
- 6-3-1-14 "Person"
- 6-3-1-15 "Taxpayer"
- 6-3-1-16 "Taxable year"
- 6-3-1-17 Repealed Repealed
- 6-3-1-18 Repealed Repealed
- 6-3-1-19 "Partnership" and "partner"
- 6-3-1-19.5 Repealed Repealed
- 6-3-1-20 "Business income"
- 6-3-1-21 "Nonbusiness income"
- 6-3-1-22 "Commercial domicile"
- 6-3-1-23 "Compensation"
- 6-3-1-24 "Sales"
- 6-3-1-25 "State"
- 6-3-1-26 "Foreign corporation"
- 6-3-1-27 "United States"
- 6-3-1-28 "Combined income tax return"
- 6-3-1-29 "Eligible individual"
- 6-3-1-30 "Holocaust victim's settlement payment"
- 6-3-1-31 "Victim of the September 11 terrorist attack"
- 6-3-1-32 "September 11 terrorist attack settlement payment"
- 6-3-1-33 "Bonus depreciation"
- 6-3-1-34 "Qualified military income"
- 6-3-1-34.5 "Captive real estate investment trust"
- 6-3-1-35 "Pass through entity"
- 6-3-1-36 "Eligible community foundation"
- 6-3-1-37 "Telecommunication services"
- 6-3-1-38 "Broadcast services"
- 6-3-1-39 "Preliminary federal net operating loss"
- 6-3-1-40 "Separately stated net operating loss"
- 6-3-1-41 "Investment partnership"
- 6-3-1-42 "Qualifying investment securities"
- 6-3-1-43 "Qualifying investment partnership income"
IC 6-3-2 Chapter 2. Imposition of Tax and Deductions
- 6-3-2-0.3 Intent of general assembly adding section 2.3 of this chapter
- 6-3-2-1 Imposition of tax; tax rate; calculation and certification of
- 6-3-2-1.5 Expired Repealed
- 6-3-2-1.7 Election for certain corporations; qualified distribution sales to
- 6-3-2-1.9 "Federal taxable income" for determination of state net
- 6-3-2-2 "Adjusted gross income derived from sources within Indiana";
- 6-3-2-2.1 Expired Repealed
- 6-3-2-2.2 Interest income, discounts, and receipts attributable to state
- 6-3-2-2.3 In-state commercial printing for out-of-state customer
- 6-3-2-2.4 Foreign operating corporations; determination of percentage
- 6-3-2-2.5 Resident persons; net operating loss; adjusted gross income
- 6-3-2-2.6 Corporations and nonresident persons; net operating losses
- 6-3-2-2.7 Team members; Indiana income; rules
- 6-3-2-2.8 Exemption; nonprofit entities; Subchapter S corporations;
- 6-3-2-2.9 Repealed Repealed
- 6-3-2-3 Repealed Repealed
- 6-3-2-3.1 Taxation; nonprofit entities; unrelated business income
- 6-3-2-3.2 Indiana income of race team members
- 6-3-2-3.3 "Nonresident partner"; allocation to partner's state of
- 6-3-2-3.5 Exemption; fares for public transportation services
- 6-3-2-3.7 Remainder of federal civil service annuity minus certain
- 6-3-2-4 Military service deduction; retirement income or survivor's
- 6-3-2-5 Repealed Repealed
- 6-3-2-5.3 Repealed Repealed
- 6-3-2-5.5 Repealed Repealed
- 6-3-2-6 Deduction; rent payments
- 6-3-2-7 Repealed Repealed
- 6-3-2-8 Enterprise zone employers; exemption from deduction
- 6-3-2-9 Disability retirement; deduction; amount
- 6-3-2-10 Unemployment compensation; deduction
- 6-3-2-11 Deductions from adjusted gross income; federal employee paid
- 6-3-2-12 Foreign source dividends; deduction; computation
- 6-3-2-13 Expired Repealed
- 6-3-2-14 Repealed Repealed
- 6-3-2-14.1 Prize money accruing before July 1, 2002; exemption
- 6-3-2-14.5 Repealed Repealed
- 6-3-2-15 Repealed Repealed
- 6-3-2-16 Transactions between taxable entity and unitary taxpayer
- 6-3-2-17 Repealed Repealed
- 6-3-2-18 Employee medical care savings accounts; exemption limited to
- 6-3-2-19 Distributions for higher education; exemptions
- 6-3-2-20 Corporations; intangible expenses; directly related interest
- 6-3-2-21.7 Exemption for certain income derived from patents
- 6-3-2-22 Deduction; unreimbursed education expenditures
- 6-3-2-24 Income tax exemption; Olympic medalist
- 6-3-2-25 Adjusted gross income tax deduction for property taxes
- 6-3-2-26 Deduction for contributions to a regional development
- 6-3-2-27.5 Exemption for Indiana income earned by nonresidents
- 6-3-2-28 Deduction for qualified health care sharing expenses
- 6-3-2-29 Specified research or experimental expenditures; deduction;
IC 6-3-2.1 Chapter 2.1. Pass Through Entity Tax
- 6-3-2.1-1 Applicability
- 6-3-2.1-2 Definitions
- 6-3-2.1-3 "Authorized person"; pass through entity tax election;
- 6-3-2.1-4 Tax imposed; rate; return; treatment of certain tax payments
- 6-3-2.1-5 Computation of tax; refundable credit; applicability of other
- 6-3-2.1-6 Exception; estimated tax payments; penalty for underpayment
- 6-3-2.1-7 Applicability; application of partnership audit and
IC 6-3-3 Chapter 3. Credits
- 6-3-3-1 Amounts deducted and withheld
- 6-3-3-2 Repealed Repealed
- 6-3-3-3 Taxes paid to other states; liability for income tax to a foreign
- 6-3-3-4 Repealed Repealed
- 6-3-3-4.1 Repealed Repealed
- 6-3-3-5 Credit; charitable contribution; postsecondary educational
- 6-3-3-5.1 Repealed Repealed
- 6-3-3-6 Repealed Repealed
- 6-3-3-7 Repealed Repealed
- 6-3-3-8 Repealed Repealed
- 6-3-3-9 Unified tax credit for the elderly
- 6-3-3-10 Enterprise zone employers; credit; employment expenditures
- 6-3-3-12 Credit for contributions to college choice education savings
- 6-3-3-12.1 Credit for contributions to ABLE account; date of
- 6-3-3-13 Adoption credit
- 6-3-3-14.5 Credit for amounts expended by teacher for classroom supplies
- 6-3-3-14.6 Repealed Repealed
IC 6-3-4 Chapter 4. Returns and Remittances
- 6-3-4-1 Who must make returns
- 6-3-4-1.5 Returns filed by professional preparers
- 6-3-4-2 Returns; fiduciaries; husband and wife
- 6-3-4-3 Filing date
- 6-3-4-4 Repealed Repealed
- 6-3-4-4.1 Estimated payments; declaration of estimated tax; electronic
- 6-3-4-4.2 Estimated payments by corporate taxpayers; report and
- 6-3-4-5 Payment of tax
- 6-3-4-6 Furnishing federal return to department; notice of
- 6-3-4-7 Repealed Repealed
- 6-3-4-8 Income withholding; wages; reports; penalties
- 6-3-4-8.1 Monthly return and remittance; periodic deposit and
- 6-3-4-8.2 Income withholding; gambling winnings
- 6-3-4-8.5 Liability of transferee of property
- 6-3-4-9 Reports of payment to recipients
- 6-3-4-10 Partnership returns
- 6-3-4-11 Partnerships not subject to tax
- 6-3-4-12 Nonresident partners; withholding rate; returns; credits for
- 6-3-4-13 Corporations; withholding from dividends to nonresident
- 6-3-4-13.5 Income withholding; first payment of prize money; racing
- 6-3-4-14 Affiliated group of corporations; consolidated returns
- 6-3-4-15 Trusts or estates; distribution of income to nonresident
- 6-3-4-15.1 Prescribe procedures
- 6-3-4-15.7 Annuity, pension, retirement, or other deferred compensation
- 6-3-4-16 Procedures to implement crosschecks between certain forms
- 6-3-4-16.3 Corporations; electronic return; exceptions
- 6-3-4-16.5 Electronic filing; withholding
- 6-3-4-16.7 Reports in electronic format
- 6-3-4-17 Quarterly reports concerning local income taxes
IC 6-3-4.5 Chapter 4.5. Partnership Audit and Administrative
- 6-3-4.5-1 Definitions
- 6-3-4.5-2 Amended return; pass through entity; adjustment for a review
- 6-3-4.5-3 Department audit or investigation; tax attribute; report of
- 6-3-4.5-3.5 Underreporting of tax due by partner in partnership
- 6-3-4.5-4 Partnership's right to protest and appeal
- 6-3-4.5-5 Report of partnership adjustments; timing; protest; appeal;
- 6-3-4.5-6 Partnership duties; partner level adjustments report;
- 6-3-4.5-7 Partner level adjustments report; assessment; adjustments to
- 6-3-4.5-8 Filing of amended partnership return; remittance; tiered
- 6-3-4.5-9 Partnership level audit; final federal adjustments; election by
- 6-3-4.5-10 Reporting and payment requirements; tiered partners; rules
- 6-3-4.5-11 Procedures; alternative reporting and payment method;
- 6-3-4.5-12 Irrevocable election; no deduction or credit; other state or
- 6-3-4.5-13 Designation of a state partnership representative;
- 6-3-4.5-14 Changes to a report of final partnership adjustments; timing
- 6-3-4.5-15 Reports; proposed assessment; timing; protest; appeal
- 6-3-4.5-16 Incorrect reporting of tax attributes; proposed assessment;
- 6-3-4.5-17 Inconsistent reporting of tax attribute; disclosure; proposed
- 6-3-4.5-18 Reporting requirements; liability for tax; proposed assessment
- 6-3-4.5-19 Remitting payment on behalf of a partner; claim for refund
- 6-3-4.5-20 Partnership with more than 10,000 direct owners; extension of
IC 6-3-5 Chapter 5. Reciprocity
IC 6-3-6 Chapter 6. Penalties and Administration
- 6-3-6-1 Repealed Repealed
- 6-3-6-2 Repealed Repealed
- 6-3-6-3 Repealed Repealed
- 6-3-6-4 Repealed Repealed
- 6-3-6-5 Repealed Repealed
- 6-3-6-6 Repealed Repealed
- 6-3-6-7 Repealed Repealed
- 6-3-6-8 Repealed Repealed
- 6-3-6-9 Repealed Repealed
- 6-3-6-10 Taxpayers' record keeping requirements; false entries; offenses
- 6-3-6-11 Evasion of tax; offenses; prosecution
- 6-3-6-12 Repealed Repealed
- 6-3-6-13 Repealed Repealed
- 6-3-6-14 Repealed Repealed
IC 6-3-7 Chapter 7. Miscellaneous
IC 6-3-8.1 Chapter 8.1. Supplemental Net Income Tax Filings
IC 6-3.1 ARTICLE 3.1. STATE TAX LIABILITY CREDITS476 sections
IC 6-3.1-1 Chapter 1. Definitions; Priority of Credits
IC 6-3.1-4 Chapter 4. Research Expense Credits
- 6-3.1-4-1 Definitions
- 6-3.1-4-2 Amount of credit; computation
- 6-3.1-4-2.5 Amount of credit; alternative computation
- 6-3.1-4-3 Unused credits carried forward
- 6-3.1-4-4 Application of Internal Revenue Code provisions
- 6-3.1-4-5 Qualified research expenses; determination
- 6-3.1-4-6 Federal credit expiration date inapplicable
- 6-3.1-4-7 Pass through entity; shareholder, partner, or member
- 6-3.1-4-8 Disclosure of reasons for not claiming the federal credit
IC 6-3.1-7 Chapter 7. Enterprise Zone Loan Interest Credit
- 6-3.1-7-1 Definitions
- 6-3.1-7-2 Eligible taxpayers; amount of credit; pass through entities
- 6-3.1-7-3 Credit carryover
- 6-3.1-7-4 Credit; allocation to state tax liability
- 6-3.1-7-5 Claiming of credit on annual state tax return
- 6-3.1-7-6 Disallowance of credit
- 6-3.1-7-7 Tax credit report
- 6-3.1-7-8 Program expiration; treatment of credit carryovers
IC 6-3.1-9 Chapter 9. Neighborhood Assistance Credits
- 6-3.1-9-1 Definitions
- 6-3.1-9-2 Eligible persons; application for allocation of tax credits;
- 6-3.1-9-3 Amount of credit; application; pass through entities;
- 6-3.1-9-4 Documentation for credit; form; contents; priority notification
- 6-3.1-9-5 Amount of tax credits allowed
- 6-3.1-9-6 Allowable years of credit
IC 6-3.1-10 Chapter 10. Enterprise Zone Investment Cost Credit
- 6-3.1-10-1 "Enterprise zone" defined
- 6-3.1-10-1.7 "Pass through entity" defined
- 6-3.1-10-2 "Qualified investment" defined
- 6-3.1-10-2.5 "SIC Manual" defined
- 6-3.1-10-3 "State tax liability" defined
- 6-3.1-10-4 "Taxpayer" defined
- 6-3.1-10-5 "Transfer ownership" defined
- 6-3.1-10-6 Credit for qualified investment; amount
- 6-3.1-10-6.5 Pass through entity; credit
- 6-3.1-10-7 Carryover of excess credit
- 6-3.1-10-8 Qualifying for credit; request for determination; findings;
- 6-3.1-10-9 Claiming credit
- 6-3.1-10-10 Program expiration; treatment of credit carryovers
IC 6-3.1-11 Chapter 11. Industrial Recovery Tax Credit
- 6-3.1-11-1 "Applicable percentage"
- 6-3.1-11-2 Repealed Repealed
- 6-3.1-11-2.5 "Corporation"
- 6-3.1-11-3 Repealed Repealed
- 6-3.1-11-4 "Floor space"
- 6-3.1-11-5 "Industrial recovery site"
- 6-3.1-11-6 Repealed Repealed
- 6-3.1-11-7 Repealed Repealed
- 6-3.1-11-8 "Placed in service"
- 6-3.1-11-9 "Plant"
- 6-3.1-11-10 "Qualified investment"
- 6-3.1-11-11 "Rehabilitation"
- 6-3.1-11-12 "State tax liability"
- 6-3.1-11-13 "Taxpayer"
- 6-3.1-11-14 "Vacant"
- 6-3.1-11-15 Repealed Repealed
- 6-3.1-11-16 Credit for qualified investment; computation of amount;
- 6-3.1-11-17 Carryover of excess credit; carryback or refund of unused
- 6-3.1-11-18 Repealed Repealed
- 6-3.1-11-18.5 Application to enter into agreement with the corporation
- 6-3.1-11-19 Evaluation of applications; factors considered; additional
- 6-3.1-11-19.5 Requirement that applicant enter into agreement with the
- 6-3.1-11-20 Repealed Repealed
- 6-3.1-11-21 Disqualification to claim credit due to substantial reduction or
- 6-3.1-11-22 Application of credit against taxes owed; order; computation
- 6-3.1-11-23 Claiming of credit on annual tax return; certification; required
- 6-3.1-11-24 Pass through entities
- 6-3.1-11-25 Expiration
IC 6-3.1-13 Chapter 13. Economic Development for a Growing Economy
- 6-3.1-13-0.4 Legalization of actions taken by Indiana economic
- 6-3.1-13-1 Repealed Repealed
- 6-3.1-13-1.5 "Corporation"
- 6-3.1-13-2 "Credit amount"
- 6-3.1-13-3 Repealed Repealed
- 6-3.1-13-4 "Full-time employee"
- 6-3.1-13-5 "Incremental income tax withholdings"
- 6-3.1-13-5.3 "NAICS"
- 6-3.1-13-5.5 "NAICS industry sector"
- 6-3.1-13-6 "New employee"
- 6-3.1-13-7 "Pass through entity"
- 6-3.1-13-8 "Related member"
- 6-3.1-13-9 "State tax liability"
- 6-3.1-13-10 "Taxpayer"
- 6-3.1-13-11 Credit against state tax liability
- 6-3.1-13-12 Repealed Repealed
- 6-3.1-13-13 Purposes for which credit may be awarded; years for which
- 6-3.1-13-14 Application to enter into agreement for tax credit
- 6-3.1-13-15 Agreement for tax credit with respect to new job creation;
- 6-3.1-13-15.5 Agreement for tax credit with respect to job retention;
- 6-3.1-13-15.7 Repealed Repealed
- 6-3.1-13-16 Relocation of jobs from one site to another within state; credit
- 6-3.1-13-17 Amount of credit awarded; factors; conditions for a project
- 6-3.1-13-18 Duration of credit; maximum credit with respect to job
- 6-3.1-13-19 Agreement for tax credit with respect to job creation;
- 6-3.1-13-19.5 Agreement for tax credit with respect to job retention;
- 6-3.1-13-19.7 Repealed Repealed
- 6-3.1-13-20 Claiming credit; election to receive payment in lieu of credit;
- 6-3.1-13-21 Pass through entity; calculation of tax credit; shareholder or
- 6-3.1-13-22 Noncompliance with agreement; assessments
- 6-3.1-13-23 Repealed Repealed
- 6-3.1-13-24 Biennial evaluation by Indiana economic development
- 6-3.1-13-25 Rules adoption; fees
- 6-3.1-13-26 Economic development for a growing economy fund; use;
- 6-3.1-13-27 Repealed Repealed
- 6-3.1-13-28 Repealed Repealed
- 6-3.1-13-29 Credit subject to annual aggregate credit limit
IC 6-3.1-16.1 Chapter 16.1. Historic Rehabilitation Tax Credit
IC 6-3.1-17.1 Chapter 17.1. Historic Rehabilitation Tax Credit
- 6-3.1-17.1-1 Applicability of chapter
- 6-3.1-17.1-2 "Pass through entity"
- 6-3.1-17.1-3 "Qualified historic structure"
- 6-3.1-17.1-4 "Qualified rehabilitation expenditure"
- 6-3.1-17.1-5 "Qualified taxpayer"
- 6-3.1-17.1-6 "State tax liability"
- 6-3.1-17.1-7 Amount of credit; computation
- 6-3.1-17.1-8 Pass through entity; shareholder; partner; or member
- 6-3.1-17.1-9 Claiming of credit on annual state tax return
- 6-3.1-17.1-10 Carryover of unused credit amount
- 6-3.1-17.1-11 Credit assignment
- 6-3.1-17.1-12 Annual aggregate credit limit
- 6-3.1-17.1-13 Credit included in calculation of aggregate tax credits that may
- 6-3.1-17.1-14 Adoption of rules
- 6-3.1-17.1-15 Expiration of chapter
IC 6-3.1-18 Chapter 18. Individual Development Account Tax Credit
- 6-3.1-18-0.3 "Authority"
- 6-3.1-18-0.5 "Business firm"
- 6-3.1-18-0.7 "Community based organization"
- 6-3.1-18-1 "Community development corporation"
- 6-3.1-18-2 "Fund"
- 6-3.1-18-3 "Individual development account"
- 6-3.1-18-4 "Pass through entity"
- 6-3.1-18-4.3 "Person"
- 6-3.1-18-4.5 "Qualified contribution"
- 6-3.1-18-5 "State tax liability"
- 6-3.1-18-6 Credit; amount; calculation; application
- 6-3.1-18-7 Application of tax credit to pass through entities; calculation
- 6-3.1-18-8 Credit supplement; other credits
- 6-3.1-18-9 Documentation for credit; form; contents; notification of credit
- 6-3.1-18-10 Amount of tax credits allowed
- 6-3.1-18-11 Tax credit available only in year paid
IC 6-3.1-19 Chapter 19. Community Revitalization Enhancement District
- 6-3.1-19-1 "State and local tax liability"
- 6-3.1-19-1.5 "Pass through entity"
- 6-3.1-19-2 "Qualified investment"
- 6-3.1-19-2.5 "Taxpayer"
- 6-3.1-19-3 Entitlement to credit; amount; assignment
- 6-3.1-19-4 Credit carryover; carryback or refund unavailable
- 6-3.1-19-5 Ineligibility for credit to extent of reduction or cessation of
- 6-3.1-19-5.5 Repealed Repealed
- 6-3.1-19-6 Method of claiming credit; submission of information
- 6-3.1-19-7 Credit subject to annual aggregate credit limit
IC 6-3.1-20 Chapter 20. Income Tax Credit for Property Taxes Paid on
IC 6-3.1-21 Chapter 21. Earned Income Tax Credit
- 6-3.1-21-1 Creation of credit
- 6-3.1-21-2 Repealed Repealed
- 6-3.1-21-3 Repealed Repealed
- 6-3.1-21-4 Repealed Repealed
- 6-3.1-21-5 Repealed Repealed
- 6-3.1-21-6 Credit; amount; calculation; eligible persons; determination of
- 6-3.1-21-7 Repealed Repealed
- 6-3.1-21-8 Claim for credit on return; submission of information
- 6-3.1-21-9 Application of credit to TANF
- 6-3.1-21-10 Repealed Repealed
IC 6-3.1-22 Chapter 22. Residential Historic Rehabilitation Credit
- 6-3.1-22-1 Repealed Repealed
- 6-3.1-22-2 "Office"
- 6-3.1-22-3 "Preservation"
- 6-3.1-22-4 "Qualified expenditures"
- 6-3.1-22-5 "Rehabilitation"
- 6-3.1-22-6 "State tax liability"
- 6-3.1-22-7 "Taxpayer"
- 6-3.1-22-8 Entitlement to credit
- 6-3.1-22-9 Qualifying conditions; assistance to office by department of
- 6-3.1-22-10 Certifications for rehabilitation work
- 6-3.1-22-11 Credit claimed on tax return
- 6-3.1-22-12 Reduction of adjusted basis
- 6-3.1-22-13 Recaptured credit
- 6-3.1-22-14 Credit exceeding tax liability
- 6-3.1-22-15 Maximum credit; restrictions
- 6-3.1-22-15.5 Residential historic rehabilitation credit; eligibility
- 6-3.1-22-16 Adoption of rules
IC 6-3.1-24 Chapter 24. Venture Capital Investment Tax Credit
- 6-3.1-24-1 "Pass through entity" defined
- 6-3.1-24-2 "Qualified Indiana business" defined
- 6-3.1-24-2.5 "Qualified Indiana investment fund"
- 6-3.1-24-3 "Qualified investment capital" defined
- 6-3.1-24-4 "State tax liability" defined
- 6-3.1-24-4.5 "Substantial presence"
- 6-3.1-24-5 "Taxpayer" defined
- 6-3.1-24-6 Credit; eligibility
- 6-3.1-24-7 Certification of qualified Indiana business; forms; fee
- 6-3.1-24-7.5 Certification of qualified Indiana investment fund; forms
- 6-3.1-24-8 Maximum allowable credit; notice to investors
- 6-3.1-24-8.5 Maximum allowable credit; qualified investment fund; notice
- 6-3.1-24-9 Repealed Repealed
- 6-3.1-24-10 Repealed Repealed
- 6-3.1-24-11 Pass through entity; eligibility of owners, shareholders, or
- 6-3.1-24-12 Carryover of unused tax credit; assignment of all or part of the
- 6-3.1-24-12.5 Certification of investment plan; application; proof of
- 6-3.1-24-13 Returns; submission of certificates from Indiana economic
- 6-3.1-24-14 Tax credit not considered a security; issuance or assignment
- 6-3.1-24-15 Maximum annual statewide allowance for credits
IC 6-3.1-26 Chapter 26. Hoosier Business Investment Tax Credit
- 6-3.1-26-0.3 Legalization of actions taken by Indiana economic
- 6-3.1-26-1 Repealed Repealed
- 6-3.1-26-2 Repealed Repealed
- 6-3.1-26-2.5 "Corporation"
- 6-3.1-26-3 Repealed Repealed
- 6-3.1-26-3.1 "Digital manufacturing equipment"
- 6-3.1-26-4 Repealed Repealed
- 6-3.1-26-5 "Highly compensated employee"
- 6-3.1-26-5.5 "Motion picture or audio production"
- 6-3.1-26-6 "New employee"
- 6-3.1-26-7 "Pass through entity"
- 6-3.1-26-8 "Qualified investment"
- 6-3.1-26-8.5 "Logistics investment"
- 6-3.1-26-9 "State tax liability"
- 6-3.1-26-10 Repealed Repealed
- 6-3.1-26-11 "Taxpayer"
- 6-3.1-26-12 Purpose of credit
- 6-3.1-26-13 Entitlement to credit
- 6-3.1-26-14 Amount of credit
- 6-3.1-26-15 Carry forward of credit; acceleration of certain credits
- 6-3.1-26-16 Shareholder or partner entitled to credit; acceleration of
- 6-3.1-26-17 Application
- 6-3.1-26-18 Agreement for credit; conditions
- 6-3.1-26-19 Credit disallowed for relocated jobs
- 6-3.1-26-20 Certification of qualified investments
- 6-3.1-26-21 Agreement for credit; contents
- 6-3.1-26-22 Certificate of verification
- 6-3.1-26-23 Noncompliance with agreement; assessments
- 6-3.1-26-24 Repealed Repealed
- 6-3.1-26-25 Biennial evaluation; reporting requirements
- 6-3.1-26-26 Repealed Repealed
- 6-3.1-26-27 Credit subject to annual aggregate credit limit
IC 6-3.1-29 Chapter 29. Coal Gasification Technology Investment Tax
- 6-3.1-29-0.1 Application of chapter; severability
- 6-3.1-29-1 Legislative intent; use of women and minority businesses as
- 6-3.1-29-2 "Commission"
- 6-3.1-29-3 "Corporation"
- 6-3.1-29-4 "Department"
- 6-3.1-29-4.5 "Fluidized bed combustion technology"
- 6-3.1-29-5 "Indiana coal"
- 6-3.1-29-6 "Integrated coal gasification powerplant"
- 6-3.1-29-7 "Minority"
- 6-3.1-29-8 "Minority business enterprise"
- 6-3.1-29-9 "Pass through entity"
- 6-3.1-29-10 "Qualified investment"
- 6-3.1-29-11 "State tax liability"
- 6-3.1-29-12 "Taxpayer"
- 6-3.1-29-13 "Women's business enterprise"
- 6-3.1-29-14 Credit
- 6-3.1-29-15 Computation of credit amount
- 6-3.1-29-16 Limitations on use of credit
- 6-3.1-29-17 Preconstruction application for credit
- 6-3.1-29-18 Conditions for granting credit application
- 6-3.1-29-19 Terms of required agreement; certificate of compliance
- 6-3.1-29-20 Allocation of credit among shareholders, partners, and
- 6-3.1-29-20.5 Assignability of credit by contract
- 6-3.1-29-20.7 Findings; election to receive refundable credit
- 6-3.1-29-21 Claiming tax credit
IC 6-3.1-30 Chapter 30. Headquarters Relocation Tax Credit
- 6-3.1-30-1 "Corporate headquarters"
- 6-3.1-30-1.5 "Corporation"
- 6-3.1-30-2 "Eligible business"
- 6-3.1-30-3 "Pass through entity"
- 6-3.1-30-4 "Qualifying project"
- 6-3.1-30-5 "Relocation costs"
- 6-3.1-30-6 "State tax liability"
- 6-3.1-30-7 "Taxpayer"
- 6-3.1-30-7.1 "Venture capital"
- 6-3.1-30-7.5 Duties of the corporation
- 6-3.1-30-8 Tax credit
- 6-3.1-30-9 Determination of tax credit amount
- 6-3.1-30-10 Pass through entity; shareholder, partner, or member
- 6-3.1-30-11 Carryover; unused tax credit; refundable at the discretion of
- 6-3.1-30-12 Claiming tax credit; returns; information required by
- 6-3.1-30-13 Determination of expenses resulting from relocation
- 6-3.1-30-14 Application; requirement to enter into an agreement with the
- 6-3.1-30-15 Provisions required in an agreement
- 6-3.1-30-16 Noncompliance with agreement; assessments
- 6-3.1-30-17 Credit subject to annual aggregate credit limit
IC 6-3.1-30.5 Chapter 30.5. School Scholarship Tax Credit
- 6-3.1-30.5-0.5 Severability
- 6-3.1-30.5-1 "Credit"
- 6-3.1-30.5-2 "Pass through entity"
- 6-3.1-30.5-3 "Scholarship granting organization"
- 6-3.1-30.5-4 "School scholarship program"
- 6-3.1-30.5-5 "State tax liability"
- 6-3.1-30.5-6 "Taxpayer"
- 6-3.1-30.5-7 Credit
- 6-3.1-30.5-8 Amount of credit
- 6-3.1-30.5-9 Expired Repealed
- 6-3.1-30.5-9.5 Unused credit carried forward; taxable years beginning after
- 6-3.1-30.5-10 Pass through entities
- 6-3.1-30.5-11 Claim of credit; submission of information
- 6-3.1-30.5-12 Use of contribution
- 6-3.1-30.5-13 Maximum amount of credit
- 6-3.1-30.5-14 Information posted by the department
- 6-3.1-30.5-15 Adoption of rules
IC 6-3.1-34 Chapter 34. Redevelopment Tax Credit
- 6-3.1-34-1 "Board"
- 6-3.1-34-2 "Corporation"
- 6-3.1-34-3 "Floor space"
- 6-3.1-34-3.5 "Mine reclamation site"
- 6-3.1-34-4 "Pass through entity"
- 6-3.1-34-5 "Placed in service"
- 6-3.1-34-6 "Qualified redevelopment site"
- 6-3.1-34-7 "Qualified investment"
- 6-3.1-34-8 "Rehabilitation"
- 6-3.1-34-9 "State tax liability"
- 6-3.1-34-10 "Taxpayer"
- 6-3.1-34-11 Application; amount of credit; pass through entity
- 6-3.1-34-12 Allocation of credit against taxes owed; order; computation
- 6-3.1-34-13 Credit carryover
- 6-3.1-34-14 Credit assignment
- 6-3.1-34-15 Requirements to be awarded a credit
- 6-3.1-34-16 Factors considered in determining whether to award a credit
- 6-3.1-34-17 Requirement that taxpayer enter into agreement with the
- 6-3.1-34-18 Repayment provisions
- 6-3.1-34-19 Procedure to claim a credit
- 6-3.1-34-20 Notice of noncompliance; assessment
- 6-3.1-34-21 Evaluation of the performance of the tax credit program;
- 6-3.1-34-22 Repealed Repealed
- 6-3.1-34-23 Credit subject to annual aggregate credit limit
IC 6-3.1-34.6 Chapter 34.6. Tax Credit for Natural Gas Powered Vehicles
- 6-3.1-34.6-1 Applicability
- 6-3.1-34.6-2 "Department"
- 6-3.1-34.6-3 "Natural gas"
- 6-3.1-34.6-4 "Pass through entity"
- 6-3.1-34.6-5 "Person"
- 6-3.1-34.6-6 "Qualified vehicle"
- 6-3.1-34.6-7 "State tax liability"
- 6-3.1-34.6-8 Credit claims; credit amounts; claims for vehicles placed into
- 6-3.1-34.6-9 Maximum credit amount for vehicles placed into service in
- 6-3.1-34.6-10 Maximum annual credit; maximum overall credit
- 6-3.1-34.6-11 Claiming credit; pass through entity
- 6-3.1-34.6-12 Procedure to claim credit
- 6-3.1-34.6-13 Credit carryover; no carryback or refund
- 6-3.1-34.6-14 Credit sale, assignment, or transfer prohibited
IC 6-3.1-35 Chapter 35. Affordable and Workforce Housing Tax Credit
- 6-3.1-35-1 Applicability; applications
- 6-3.1-35-2 Definitions
- 6-3.1-35-3 Amount of credit; computation
- 6-3.1-35-4 Credit carryover
- 6-3.1-35-5 Allocation of the credit by pass through entities that do not
- 6-3.1-35-6 Credit assignment
- 6-3.1-35-7 Requirements to be awarded a credit; maximum amount of
- 6-3.1-35-8 Annual aggregate credit limit
- 6-3.1-35-9 Procedures to claim a credit
- 6-3.1-35-10 Rules
- 6-3.1-35-11 Evaluation of the effectiveness of the credit
- 6-3.1-35-12 Expiration of chapter
IC 6-3.1-35.8 Chapter 35.8. Foster Care Support Tax Credit
- 6-3.1-35.8-1 Definitions
- 6-3.1-35.8-2 Eligible persons
- 6-3.1-35.8-3 Amount of credit; pass through entities
- 6-3.1-35.8-4 Application process; proof of payment; approval of a qualified
- 6-3.1-35.8-5 Annual aggregate credit limit
- 6-3.1-35.8-6 Unused credits
- 6-3.1-35.8-6.1 Information posted by the department
- 6-3.1-35.8-7 Applicable tax years
- 6-3.1-35.8-8 Expiration
IC 6-3.1-36 Chapter 36. Film and Media Production Tax Credit
- 6-3.1-36-1 "Corporation"
- 6-3.1-36-2 "Qualified applicant"
- 6-3.1-36-3 "Qualified media production"
- 6-3.1-36-4 "Qualified production expenses"
- 6-3.1-36-5 "State tax liability"
- 6-3.1-36-6 "Taxpayer"
- 6-3.1-36-7 Application for tax credit; certification of eligibility
- 6-3.1-36-8 Determination of tax credit amount
- 6-3.1-36-9 Pass through entity; shareholder, partner, or member
- 6-3.1-36-10 Claiming of credit on state tax return
- 6-3.1-36-11 Credit carryover
- 6-3.1-36-11.5 Credit assignability
- 6-3.1-36-11.7 Credit limitation
- 6-3.1-36-12 Credit subject to annual aggregate credit limit
- 6-3.1-36-13 Expiration
IC 6-3.1-37.2 Chapter 37.2. Mine Reclamation Tax Credit
- 6-3.1-37.2-1 "Corporation"
- 6-3.1-37.2-2 "Mine reclamation site"
- 6-3.1-37.2-3 "Qualified investment"
- 6-3.1-37.2-4 "State tax liability"
- 6-3.1-37.2-5 "Taxpayer"
- 6-3.1-37.2-6 Credit; amount; assignment
- 6-3.1-37.2-7 Credit carryover and carryback
- 6-3.1-37.2-8 Application to corporation
- 6-3.1-37.2-9 Application evaluation
- 6-3.1-37.2-10 Agreement
- 6-3.1-37.2-11 Disqualification for substantial reduction in, or ceasing
- 6-3.1-37.2-12 Application of credit against taxpayer's taxes
- 6-3.1-37.2-13 Claiming of credit and submission of certification
- 6-3.1-37.2-14 Pass through entities
- 6-3.1-37.2-15 Maximum aggregate amount allowed
- 6-3.1-37.2-16 Limitations
- 6-3.1-37.2-17 Expiration; carryforward after expiration
IC 6-3.1-38 Chapter 38. Health Reimbursement Arrangement Credit
- 6-3.1-38-1 Applicability
- 6-3.1-38-2 "Qualified taxpayer"
- 6-3.1-38-3 "State tax liability"
- 6-3.1-38-4 Credit for qualified taxpayer; credit amounts
- 6-3.1-38-5 Reporting requirements
- 6-3.1-38-6 Claiming credit on tax return
- 6-3.1-38-7 Maximum amount of credit; approval of claims
- 6-3.1-38-8 Credit carryover; carryback or refund of unused credit
- 6-3.1-38-9 Rules
IC 6-3.1-38.1 Chapter 38.1. Railroad Tax Credit for Qualified Infrastructure
- 6-3.1-38.1-1 "Pass through entity"
- 6-3.1-38.1-2 "Qualified applicant"
- 6-3.1-38.1-3 "Qualified new rail infrastructure expenditures"
- 6-3.1-38.1-4 "Qualified railroad expenditures"
- 6-3.1-38.1-5 "Qualified rural county"
- 6-3.1-38.1-6 "State tax liability"
- 6-3.1-38.1-7 "Taxpayer"
- 6-3.1-38.1-8 Applying for tax credit; eligibility
- 6-3.1-38.1-9 Amount of tax credit
- 6-3.1-38.1-10 Amount of tax credit; pass through entities
- 6-3.1-38.1-11 Claiming tax credit
- 6-3.1-38.1-12 Carry over of excess tax credit
- 6-3.1-38.1-13 Assignment of tax credit
- 6-3.1-38.1-14 Aggregate amount of tax credits permitted
- 6-3.1-38.1-15 Expiration
IC 6-3.1-38.3 Chapter 38.3. Employment of Individuals with Disability Tax
- 6-3.1-38.3-1 "Pass through entity"
- 6-3.1-38.3-2 "State tax liability"
- 6-3.1-38.3-3 Credit
- 6-3.1-38.3-4 Eligibility requirements
- 6-3.1-38.3-5 Computation of credit amount; certain taxpayers
- 6-3.1-38.3-6 Computation of credit amount; certain taxpayers
- 6-3.1-38.3-7 Pass through entity; shareholder, partner, or member
- 6-3.1-38.3-8 Claiming of credit on state tax return
- 6-3.1-38.3-9 Credit carryover
- 6-3.1-38.3-10 Report
- 6-3.1-38.3-11 Expiration of chapter
IC 6-3.1-39.5 Chapter 39.5. Employer Child Care Expenditure Credits
- 6-3.1-39.5-1 "Indiana qualified child care facility"
- 6-3.1-39.5-2 "Pass through entity"
- 6-3.1-39.5-3 "Qualified child care expenditure"
- 6-3.1-39.5-4 "Qualified expenditure"
- 6-3.1-39.5-5 "Recapture event"
- 6-3.1-39.5-6 "State tax liability"
- 6-3.1-39.5-7 "Taxpayer"
- 6-3.1-39.5-8 Entitlement to credit; amount of credit
- 6-3.1-39.5-9 Shareholder, partner, beneficiary, or member entitled to credit
- 6-3.1-39.5-10 Carry forward of credit
- 6-3.1-39.5-11 Claiming a credit
- 6-3.1-39.5-12 Payment of recapture amount; change of ownership
- 6-3.1-39.5-13 Liability
- 6-3.1-39.5-14 Maximum aggregate amount of credits
- 6-3.1-39.5-15 Expiration
IC 6-3.1-40 Chapter 40. Physician Practice Ownership Tax Credit
- 6-3.1-40-1 Applicability
- 6-3.1-40-2 "Physician"
- 6-3.1-40-3 Repealed Repealed
- 6-3.1-40-4 "State income tax liability"
- 6-3.1-40-5 "Taxpayer"
- 6-3.1-40-6 Credit; eligibility; amount
- 6-3.1-40-7 Allowable years of credit
- 6-3.1-40-8 Credit carryover; carryback or refund of unused credit;
- 6-3.1-40-9 Repealed Repealed
- 6-3.1-40-9.5 Claiming credit on tax return; certified list of physicians; proof
- 6-3.1-40-10 Assessments
- 6-3.1-40-11 Maximum amount of credits allowed; exception
- 6-3.1-40-12 Department website; information required to be provided to
IC 6-3.1-40.9 Chapter 40.9. Attainable Homeownership Tax Credit
- 6-3.1-40.9-1 "Affordable housing organization"
- 6-3.1-40.9-2 "Corporation"
- 6-3.1-40.9-3 "Credit"
- 6-3.1-40.9-4 "Pass through entity"
- 6-3.1-40.9-5 "State tax liability"
- 6-3.1-40.9-6 "Taxpayer"
- 6-3.1-40.9-7 Entitlement to credit
- 6-3.1-40.9-8 Amount of credit
- 6-3.1-40.9-9 Carry forward of credit
- 6-3.1-40.9-10 Shareholder, partner, or member entitled to credit
- 6-3.1-40.9-11 Application for approval as an affordable housing organization
- 6-3.1-40.9-12 Claiming the credit
- 6-3.1-40.9-13 Maximum amount of credits
- 6-3.1-40.9-14 Information concerning the credit on the department website
- 6-3.1-40.9-15 Adoption of rules
- 6-3.1-40.9-16 Expiration
IC 6-3.1-45 Chapter 45. Small Modular Nuclear Reactor Manufacturing
- 6-3.1-45-1 Applicability
- 6-3.1-45-2 "Department"
- 6-3.1-45-3 "Qualified investment"
- 6-3.1-45-4 "Small modular nuclear reactor"
- 6-3.1-45-5 "State tax liability"
- 6-3.1-45-6 "Taxpayer"
- 6-3.1-45-7 Credit for qualified investment; amount of credit
- 6-3.1-45-8 Carryover of excess credit; taxpayer not entitled to carryback
- 6-3.1-45-9 Pass through entity without state tax liability; tax credit for
- 6-3.1-45-10 Claiming credit; annual state tax return; required information
IC 6-3.5 ARTICLE 3.5. LOCAL TAXATION77 sections
IC 6-3.5-4 Chapter 4. County Vehicle Excise Tax
- 6-3.5-4-0.1 Application of certain amendments to chapter
- 6-3.5-4-0.5 Ordinance amendments; application; liability
- 6-3.5-4-1 Definitions
- 6-3.5-4-1.1 Local income tax council
- 6-3.5-4-2 Imposition and rate of surtax; wheel tax; duration; unpaid tax
- 6-3.5-4-3 Vehicles subject to tax
- 6-3.5-4-4 Rescission of surtax and wheel tax
- 6-3.5-4-5 Increase or decrease of surtax
- 6-3.5-4-6 Adopted ordinance; letter approving transportation asset
- 6-3.5-4-7 Registration of vehicle; surtax; amount; collection
- 6-3.5-4-7.3 Surtax; amount; schedule
- 6-3.5-4-7.4 Surtax reduction; credit; adjustment; refund
- 6-3.5-4-7.5 Expired Repealed
- 6-3.5-4-8 Repealed Repealed
- 6-3.5-4-9 Collections; remittance; report
- 6-3.5-4-10 Repealed Repealed
- 6-3.5-4-11 Repealed Repealed
- 6-3.5-4-12 Appropriation of money derived from surtax
- 6-3.5-4-13 Surtax fund; allocation; distribution; use
- 6-3.5-4-14 Estimate of revenues; distribution
- 6-3.5-4-15 Repealed Repealed
- 6-3.5-4-15.5 Service charge
- 6-3.5-4-16 Violations; offense
IC 6-3.5-5 Chapter 5. County Wheel Tax
- 6-3.5-5-0.5 Ordinance amendments; application; liability
- 6-3.5-5-1 Definitions
- 6-3.5-5-1.1 Local income tax council
- 6-3.5-5-2 Imposition of tax; county wheel tax; rate; unpaid tax
- 6-3.5-5-3 Vehicles subject to tax
- 6-3.5-5-4 Exempt vehicles
- 6-3.5-5-5 Registration of vehicles
- 6-3.5-5-6 Rescission of wheel tax and vehicle excise tax
- 6-3.5-5-7 Increase or decrease of tax; rates
- 6-3.5-5-8 Adopted ordinance; letter approving transportation asset
- 6-3.5-5-8.5 Credit upon sale of vehicle
- 6-3.5-5-9 Collection of wheel tax; service charge
- 6-3.5-5-9.5 Apportioned wheel tax for certain vehicles
- 6-3.5-5-10 Repealed Repealed
- 6-3.5-5-11 Collections; remittance; report
- 6-3.5-5-12 Repealed Repealed
- 6-3.5-5-13 Remittance and reporting of wheel tax by department
- 6-3.5-5-14 Appropriation of money derived from wheel tax
- 6-3.5-5-15 Wheel tax fund; allocation; distribution; use
- 6-3.5-5-16 Estimate of revenues; distribution
- 6-3.5-5-17 Repealed Repealed
- 6-3.5-5-18 Violations; offense
IC 6-3.5-10 Chapter 10. Municipal Vehicle Excise Tax
- 6-3.5-10-0.5 Ordinance amendments; application; liability
- 6-3.5-10-1 Definitions
- 6-3.5-10-2 Imposition and rate of surtax; restrictions; unpaid tax
- 6-3.5-10-3 Vehicles subject to tax
- 6-3.5-10-4 Rescission of surtax and wheel tax
- 6-3.5-10-5 Increase or decrease of surtax
- 6-3.5-10-6 Adopted ordinance; letter approving transportation asset
- 6-3.5-10-7 Registration of vehicle; collection of surtax
- 6-3.5-10-8 Surtax reduction; credit; adjustment; refund
- 6-3.5-10-8.5 Expired Repealed
- 6-3.5-10-9 Collections; remittance; report
- 6-3.5-10-10 Surtax fund; use
- 6-3.5-10-11 Estimate of revenues
- 6-3.5-10-12 Service charge
- 6-3.5-10-13 Violations; offense
IC 6-3.5-11 Chapter 11. Municipal Wheel Tax
- 6-3.5-11-0.5 Ordinance amendments; application; liability
- 6-3.5-11-1 Definitions
- 6-3.5-11-2 Imposition of tax; municipal wheel tax; rate; unpaid tax
- 6-3.5-11-3 Vehicles subject to tax
- 6-3.5-11-4 Exempt vehicles
- 6-3.5-11-5 Registration of vehicles
- 6-3.5-11-6 Rescission of wheel tax and vehicle excise tax
- 6-3.5-11-7 Increase or decrease of tax; rates
- 6-3.5-11-8 Adopted ordinance; letter approving transportation asset
- 6-3.5-11-9 Credit upon sale of vehicle
- 6-3.5-11-10 Registration of vehicle; wheel tax; amount; collection
- 6-3.5-11-11 Apportioned wheel tax for certain vehicles
- 6-3.5-11-12 Collections; remittance; report
- 6-3.5-11-13 Collection by bureau of motor vehicles or department of state
- 6-3.5-11-14 Wheel tax fund; use
- 6-3.5-11-15 Estimate of revenues
- 6-3.5-11-16 Violations; offense
IC 6-3.6 ARTICLE 3.6. LOCAL INCOME TAXES183 sections
IC 6-3.6-1 Chapter 1. Purpose; Application; Transitional Provisions
- 6-3.6-1-1 Purpose; effective date of article; procedures for transition
- 6-3.6-1-1.1 Repealed Repealed
- 6-3.6-1-1.5 Transition of certain homestead credits to the property tax
- 6-3.6-1-2 Applicability of article
- 6-3.6-1-3 Continuation of former tax rates
- 6-3.6-1-4 Applicable provisions for changes in a tax; credits; pledges for
- 6-3.6-1-5 References to repealed and replaced statutes
- 6-3.6-1-6 Continuation of rights; duties; obligations; proceedings;
- 6-3.6-1-7 Continuation of time periods; time limits; former tax
- 6-3.6-1-8 Continuation of time periods; time limits; bonds or leases
- 6-3.6-1-9 Certification to each county of tax rates by tax category
- 6-3.6-1-10 Transition assistance; department of local government finance
IC 6-3.6-2 Chapter 2. Definitions
- 6-3.6-2-1 Applicability
- 6-3.6-2-2 "Adjusted gross income"
- 6-3.6-2-3 "Allocation amount"
- 6-3.6-2-4 "Attributed allocation amount"
- 6-3.6-2-5 "Certified distribution"
- 6-3.6-2-6 "Certified shares"
- 6-3.6-2-7 "Civil taxing unit"
- 6-3.6-2-7.4 "County with a single voting bloc"
- 6-3.6-2-8 "Economic development project"
- 6-3.6-2-9 "Executive"
- 6-3.6-2-10 "Fiscal body"
- 6-3.6-2-11 "Impose"
- 6-3.6-2-12 "Local income tax council"
- 6-3.6-2-13 "Local taxpayer"
- 6-3.6-2-13.5 "PSAP"
- 6-3.6-2-14 "Public safety"
- 6-3.6-2-14.5 "Regional jail"
- 6-3.6-2-15 "Resident local taxpayer"
- 6-3.6-2-16 "School corporation"
- 6-3.6-2-17 "Tax"
- 6-3.6-2-18 "Welfare allocation amount"
IC 6-3.6-3 Chapter 3. Adopting Body; Adoption Procedures; Effective
- 6-3.6-3-1 Adopting body; local income tax council; county fiscal body
- 6-3.6-3-2 Actions by ordinance or resolution; uniform documents;
- 6-3.6-3-3 Effective date of ordinance
- 6-3.6-3-3.3 Effective date of ordinance; municipal local income tax
- 6-3.6-3-4 Tax rate remains in effect until effective date of ordinance;
- 6-3.6-3-5 Voting on ordinances; votes recorded and certified by auditor
- 6-3.6-3-6 Local income tax council; allocation of votes; county with a
- 6-3.6-3-7 Local income tax council; procedures for proposal of an
- 6-3.6-3-7.5 County council hearing requirements for ordinances; notice to
- 6-3.6-3-8 Local income tax council; resolution to propose an ordinance;
- 6-3.6-3-9 Local income tax council; voting by resolution
- 6-3.6-3-9.5 Local income tax council that is a county with a single voting
- 6-3.6-3-10 Local income tax council; may not adopt more than one
- 6-3.6-3-11 Expired Repealed
IC 6-3.6-4 Chapter 4. Imposition of Tax
IC 6-3.6-5 Chapter 5. Property Tax Relief Rates
- 6-3.6-5-1 Imposition of tax
- 6-3.6-5-2 Treatment of tax as property taxes; credit may not reduce levy
- 6-3.6-5-3 Adoption of ordinance; imposition of tax; findings and
- 6-3.6-5-4 Credit; reduction in property taxes
- 6-3.6-5-5 Assistance in calculating credit percentage; department of local
- 6-3.6-5-6 Rate of tax; property tax credit; allocation categories; uniform
- 6-3.6-5-7 Chapter expiration
IC 6-3.6-6 Chapter 6. Expenditure Rate
- 6-3.6-6-0.5 "Nonmunicipal civil taxing unit"
- 6-3.6-6-1 Imposition of tax
- 6-3.6-6-2 Rate of tax
- 6-3.6-6-2.5 Tax rate for a PSAP in certain counties; adoption of ordinance
- 6-3.6-6-2.6 Tax rate for acute care hospital; adoption of ordinance by
- 6-3.6-6-2.7 Tax rate for correctional and rehabilitation facilities; adoption
- 6-3.6-6-2.8 Tax rate for emergency medical services; adoption of
- 6-3.6-6-2.9 Tax rate for county staff expenses and courtroom costs of the
- 6-3.6-6-3 Treatment of tax revenue; distributions to school corporations
- 6-3.6-6-3.1 Tax rate for funding property tax homestead credits;
- 6-3.6-6-4 Additional revenue; allocation; public safety; economic
- 6-3.6-6-4.3 Revenue for fire protection and emergency medical services;
- 6-3.6-6-4.5 Revenue for nonmunicipal civil taxing units; adoption of rates
- 6-3.6-6-5 Allocations; pledge for payment of bonds or leases
- 6-3.6-6-6 Repealed Repealed
- 6-3.6-6-6.1 Revenue for certain cities and towns; allocation; request for
- 6-3.6-6-7 Repealed Repealed
- 6-3.6-6-8 Allocation of certified distribution; allocation of revenue for
- 6-3.6-6-8.5 Marion County; allocation of additional revenue to fund
- 6-3.6-6-9 Allocation of revenue for economic development; amount of
- 6-3.6-6-9.5 Capital improvement plan; revenue allocated for economic
- 6-3.6-6-10 Allocation of additional revenue allocated for certified shares
- 6-3.6-6-11 Eligibility for allocation of certified shares; civil taxing units;
- 6-3.6-6-12 Allocation amount of certified shares; civil taxing units
- 6-3.6-6-13 Repealed Repealed
- 6-3.6-6-14 Calculation of allocation of certified shares among civil taxing
- 6-3.6-6-15 Adjustment of allocation or distribution of certified shares; fire
- 6-3.6-6-16 Marion County; certified shares; supplemental allocation and
- 6-3.6-6-17 Certified shares; uses
- 6-3.6-6-18 Pledge of certified shares; payment of bonds; lease payments;
- 6-3.6-6-19 Authorization for a civil taxing unit to distribute its certified
- 6-3.6-6-20 Allocation or distribution of revenue made on the basis of
- 6-3.6-6-21 Ability to contribute certified shares to regional development
- 6-3.6-6-21.2 School corporation allocation of local income tax revenue to
- 6-3.6-6-21.3 Allocation and distribution of certain revenue; merger of
- 6-3.6-6-22 Municipal tax rate; applicability
- 6-3.6-6-23 Determination of population for cities and towns
IC 6-3.6-7 Chapter 7. Special Purpose Rates
- 6-3.6-7-1 Legislative findings; policy
- 6-3.6-7-2 Authorization; adoption of special purpose tax rate; limitations
- 6-3.6-7-3 Permitted purposes for special purpose rates; repayment of
- 6-3.6-7-4 Procedures for imposition of special purpose rate; findings and
- 6-3.6-7-5 Revenue from special purpose rate treated as additional
- 6-3.6-7-6 Separate accounting of revenue; record keeping
- 6-3.6-7-7 Daviess County; additional rate for county jail facilities; use of
- 6-3.6-7-7.5 Decatur County; additional rate for county jail facilities
- 6-3.6-7-8 Elkhart County; additional rate for jail and other criminal
- 6-3.6-7-8.5 Fountain County; additional rate for county jail facilities
- 6-3.6-7-8.7 Fulton County; additional rate for jail and related buildings
- 6-3.6-7-9 Hancock County; library property taxes; allocation of
- 6-3.6-7-10 Howard County; additional rate to fund the operation and
- 6-3.6-7-11 Jackson County; additional rate for jail and juvenile detention
- 6-3.6-7-12 Jasper County; additional rate for criminal justice facilities;
- 6-3.6-7-12.5 Jennings County; additional rate for county jail and related
- 6-3.6-7-13 Knox County; additional rate for county jail facilities
- 6-3.6-7-14 Marshall County; additional rate for criminal justice facilities;
- 6-3.6-7-15 Miami County; additional rate for county jail; uses
- 6-3.6-7-16 Monroe County; additional rate to fund the operation and
- 6-3.6-7-17 Perry County; additional rate for county jail and related
- 6-3.6-7-18 Pulaski County; additional rate for jail, courthouse, and justice
- 6-3.6-7-19 Randolph County; additional rate for courthouse, county jail,
- 6-3.6-7-19.5 Additional rate for Rush County jail and related facilities
- 6-3.6-7-20 Scott County; additional rate for jail facilities
- 6-3.6-7-21 Starke County; additional rate for county jail; uses
- 6-3.6-7-21.5 Additional rate for Tipton County jail and related facilities;
- 6-3.6-7-22 Union County; additional rate for county courthouse, county
- 6-3.6-7-23 Wayne County; additional rate for county jail; uses; balance
- 6-3.6-7-24 Additional rate in a county that is a member of a regional
- 6-3.6-7-25 Additional rate for jail facilities in a county subject to a federal
- 6-3.6-7-26 Additional rate for courthouse in a county that is subject to a
- 6-3.6-7-27 Delaware County; Hamilton County; Hancock County;
- 6-3.6-7-28 Grant County; additional rate for county jail; balance transfer
IC 6-3.6-8 Chapter 8. Administration of Tax
- 6-3.6-8-1 Determination of tax rates; different tax rates in a taxable year
- 6-3.6-8-2 Tax liability; determination when tax is not in effect during
- 6-3.6-8-3 County residency and place of business or employment;
- 6-3.6-8-4 Reciprocity agreements for exemption from tax; local
- 6-3.6-8-5 Adjusted gross income tax provisions; applicability; employer's
- 6-3.6-8-6 Credit; taxes imposed by a governmental entity outside
- 6-3.6-8-7 Perry County; adjusted gross income earned in an adjacent
- 6-3.6-8-8 Repealed Repealed
IC 6-3.6-9 Chapter 9. Distribution of Revenue
- 6-3.6-9-1 Budget agency accounting for each county; undistributed
- 6-3.6-9-1.1 "State and local income tax holding account"
- 6-3.6-9-2 Repealed Repealed
- 6-3.6-9-3 Repealed Repealed
- 6-3.6-9-4 Distribution of revenue to a county; amount
- 6-3.6-9-4.1 Adjustments
- 6-3.6-9-5 Certified distribution; estimate of certified amount; property
- 6-3.6-9-6 Reduction of certified amount to offset overpayment
- 6-3.6-9-7 Adjustment of certified distribution; clerical or mathematical
- 6-3.6-9-8 Adjustment of certified distribution; tax; tax rate
- 6-3.6-9-8.5 Transfer to state for department of state revenue's information
- 6-3.6-9-9 Summary of calculations used to determine certified
- 6-3.6-9-10 Certification of additional information; part of the certified
- 6-3.6-9-11 Deadline for summary of calculations; certification of
- 6-3.6-9-12 Trust account; monthly distributions
- 6-3.6-9-13 Trust account; manner of distributions; warrants
- 6-3.6-9-14 Trust account; report of account balance
- 6-3.6-9-15 Trust account; excess balance; supplemental distribution;
- 6-3.6-9-16 Allocation and distribution of a county's monthly payment to
- 6-3.6-9-17 Special distribution; permitted expenditures
- 6-3.6-9-17.5 Certified distribution; accounting and transfer requirements
- 6-3.6-9-17.6 General fund funds restrictions; reserve account; certified
- 6-3.6-9-18 Expired Repealed
- 6-3.6-9-19 Annual report to each county
- 6-3.6-9-20 State and local income tax holding account
- 6-3.6-9-21 Budget agency accounting for each county based on annual tax
IC 6-3.6-10 Chapter 10. Permitted Expenditures
- 6-3.6-10-1 Scope of chapter
- 6-3.6-10-2 Economic development purposes; use of revenue
- 6-3.6-10-3 Issuance of bonds for economic development projects;
- 6-3.6-10-4 Lease of property for economic development projects;
- 6-3.6-10-5 Issuance and sale of obligations of civil taxing unit or lessor
- 6-3.6-10-6 Pledge of revenues; enforceability; covenant by the general
- 6-3.6-10-7 Regional venture capital fund; deposit of revenue allocated for
- 6-3.6-10-8 Local venture capital fund; deposit of revenue allocated for
- 6-3.6-10-9 Limitations on bonds, leases, or other obligations incurred
IC 6-3.6-11 Chapter 11. Supplemental Allocation and Distribution
- 6-3.6-11-1 Applicability; use of former tax to provide levy freeze; levy
- 6-3.6-11-1.5 Marion County; transfers to bid fund of capital improvement
- 6-3.6-11-2 Repealed Repealed
- 6-3.6-11-3 Lake County; former tax categorized under property tax relief
- 6-3.6-11-4 Revenue dedicated to public safety; used for funding of
- 6-3.6-11-5 Marion County's allocation of tax revenue
- 6-3.6-11-5.5 Lake County; rail project; additional revenue allocated for
- 6-3.6-11-5.7 Lake County municipalities; authorization to support and
- 6-3.6-11-6 Member counties and municipalities of the northwest Indiana
- 6-3.6-11-7 Pledges of revenue for rail projects
- 6-3.6-11-7.5 Actions challenging the withholding or transferring of revenue
- 6-3.6-11-9 Calculation and allocation of certified shares among civil
IC 6-4.1 ARTICLE 4.1. DEATH TAXES116 sections
IC 6-4.1-1 Chapter 1. Definitions and Rules of Construction
- 6-4.1-1-0.5 Applicability of chapter
- 6-4.1-1-0.7 Rule concerning property interests transferred by a decedent
- 6-4.1-1-1 Application to article
- 6-4.1-1-2 "Appropriate probate court"
- 6-4.1-1-3 Classes of transferees; adopted child as natural child
- 6-4.1-1-3.5 "Entity"
- 6-4.1-1-4 Repealed Repealed
- 6-4.1-1-5 "Intangible personal property"
- 6-4.1-1-6 "Intestate succession"
- 6-4.1-1-7 "Non-resident decedent"
- 6-4.1-1-8 "Person"
- 6-4.1-1-9 "Personal representative"
- 6-4.1-1-10 "Probate court"
- 6-4.1-1-11 "Resident decedent"
- 6-4.1-1-12 Repealed Repealed
- 6-4.1-1-13 "Tangible personal property"
- 6-4.1-1-14 "Taxable transfer"
- 6-4.1-1-15 Gender; singular as plural
IC 6-4.1-4 Chapter 4. Filing Requirements
- 6-4.1-4-0.1 Repealed Repealed
- 6-4.1-4-0.2 Applicability
- 6-4.1-4-0.5 Inheritance tax return not required; affidavits; liens
- 6-4.1-4-1 Inheritance tax return; contents
- 6-4.1-4-2 Extension of filing time; subsequent extensions
- 6-4.1-4-3 Failure to file; court ordered appearance upon request of
- 6-4.1-4-4 Court order; appearance upon request of interested parties
- 6-4.1-4-5 Removal of personal representative; grounds
- 6-4.1-4-6 Penalties for failure to file return; waiver
- 6-4.1-4-7 Nonresident decedent; inheritance tax return
- 6-4.1-4-8 Federal estate tax return; filing with state
- 6-4.1-4-9 Filing fee prohibited
IC 6-4.1-5 Chapter 5. Determination of Inheritance Tax
- 6-4.1-5-0.5 Applicability
- 6-4.1-5-1 Tax rates; transfers to Classes A, B, and C transferees
- 6-4.1-5-1.1 Repealed Repealed
- 6-4.1-5-1.5 Fair market value; appraisal date
- 6-4.1-5-2 Repealed Repealed
- 6-4.1-5-3 Repealed Repealed
- 6-4.1-5-4 Repealed Repealed
- 6-4.1-5-5 Repealed Repealed
- 6-4.1-5-6 Repealed Repealed
- 6-4.1-5-7 Petition for order of no inheritance tax due
- 6-4.1-5-8 Hearing upon petition for order of no inheritance tax due;
- 6-4.1-5-9 Repealed Repealed
- 6-4.1-5-10 Orders of inheritance tax and witness fees due; form
- 6-4.1-5-11 Determination of inheritance tax due; mailing of copies to
- 6-4.1-5-12 Repealed Repealed
- 6-4.1-5-13 Appointment of temporary guardian
- 6-4.1-5-14 Appraisal and determination of tax due on nonresident
- 6-4.1-5-15 Orders with respect to nonresident decedent's estate; filing fees
- 6-4.1-5-16 Notice of taxes due upon nonresident decedent's estate
- 6-4.1-5-17 Transfers by will; property not specifically bequeathed or
IC 6-4.1-6 Chapter 6. Special Procedures for Appraising and Taxing
- 6-4.1-6-0.5 Applicability
- 6-4.1-6-1 Mortality standards and actuarial tables; valuation of future
- 6-4.1-6-2 Property interests that may be divested
- 6-4.1-6-3 Agreements with department for computing taxes
- 6-4.1-6-4 Determinations of the manner in which property probably will
- 6-4.1-6-5 Appraisal of limited, contingent, dependent, or determinable
- 6-4.1-6-6 Contingent or defeasible future interests; appraisal
IC 6-4.1-7 Chapter 7. Review of Inheritance Tax Appraisals and Tax
- 6-4.1-7-0.1 Repealed Repealed
- 6-4.1-7-0.5 Applicability
- 6-4.1-7-1 Rehearing
- 6-4.1-7-2 Reappraisal; petition; time of filing
- 6-4.1-7-3 Appointment of reappraiser; powers; compensation
- 6-4.1-7-4 Report or reappraisal; redetermination of taxes; filing of
- 6-4.1-7-5 Non-resident decedent's property; appeal of department
- 6-4.1-7-6 Probate court determination of tax due as provisional estimate;
- 6-4.1-7-6.5 Probate court review of an inheritance tax determination or
- 6-4.1-7-7 Redetermination of inheritance tax; appeal
IC 6-4.1-8 Chapter 8. Inheritance Tax Lien and Limitations on the
- 6-4.1-8-0.1 Repealed Repealed
- 6-4.1-8-0.5 Applicability
- 6-4.1-8-1 Attachment and termination of lien; persons liable for
- 6-4.1-8-2 Transfers prohibited until tax paid; limited transfers
- 6-4.1-8-3 Sale of property to pay decedent's debts
- 6-4.1-8-4 Personal property; consent to transfer
- 6-4.1-8-4.5 Repealed Repealed
- 6-4.1-8-4.6 Checking account; notice of transfer of funds to person other
- 6-4.1-8-5 Life insurance proceeds; damages payable in a cause of action
- 6-4.1-8-6 Repealed Repealed
- 6-4.1-8-7 Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
- 6-4.1-8-8 Repealed Repealed
IC 6-4.1-9 Chapter 9. General Inheritance Tax Collection Provisions
- 6-4.1-9-0.1 Repealed Repealed
- 6-4.1-9-0.5 Applicability
- 6-4.1-9-1 Due date for taxes; interest on delinquent portion; unavoidable
- 6-4.1-9-1.5 Due date for taxes when petition for redetermination of
- 6-4.1-9-2 Repealed Repealed
- 6-4.1-9-3 Inheritance tax due as result of non-resident decedent's death;
- 6-4.1-9-4 Tax payments resulting from non-resident decedent's death;
- 6-4.1-9-5 Collection and payment of taxes
- 6-4.1-9-6 State and county tax allocation amounts; deposit of interest or
- 6-4.1-9-7 Repealed Repealed
- 6-4.1-9-8 Repealed Repealed
- 6-4.1-9-9 Repealed Repealed
- 6-4.1-9-10 Repealed Repealed
- 6-4.1-9-11 Action for failure to pay inheritance tax; payment of tax after
- 6-4.1-9-12 Appointment of resident or special administrator for
- 6-4.1-9-13 Repealed Repealed
IC 6-4.1-10 Chapter 10. Refund of Inheritance Tax Erroneously or
- 6-4.1-10-1 Refund for illegally or erroneously collected tax; time for filing
- 6-4.1-10-1.5 Repealed Repealed
- 6-4.1-10-2 Time limits for filing for property interests under IC 6-4.1-6
- 6-4.1-10-3 Orders for refund; funds from which payable; credit
- 6-4.1-10-4 Appeal of refund order; complaint; jurisdiction
- 6-4.1-10-5 Probate court determination; appeal
- 6-4.1-10-6 Annual appropriation to pay refund
IC 6-4.1-12 Chapter 12. General Administrative Provisions
- 6-4.1-12-0.5 Inheritance tax not imposed on a transfer of property resulting
- 6-4.1-12-1 Powers of the probate court
- 6-4.1-12-2 Appraisal of transferred property interests
- 6-4.1-12-3 Repealed Repealed
- 6-4.1-12-4 Repealed Repealed
- 6-4.1-12-5 Compromise agreements concerning tax or interest on
- 6-4.1-12-6 Powers and duties of department of state revenue
- 6-4.1-12-6.5 Determination of department of state revenue resulting in tax
- 6-4.1-12-7 Investigative powers of department of state revenue; witness
- 6-4.1-12-8 Inheritance tax administrator; appointment; salary
- 6-4.1-12-9 Powers and duties of inheritance tax administrator
- 6-4.1-12-10 Special auditor, appraiser, or counsel; compensation
- 6-4.1-12-11 Information and investigations concerning non-resident's
- 6-4.1-12-12 Disclosure of inheritance tax information; offense
IC 6-5.5 ARTICLE 5.5. TAXATION OF FINANCIAL INSTITUTIONS79 sections
IC 6-5.5-1 Chapter 1. Definitions
- 6-5.5-1-1 Application of definitions
- 6-5.5-1-2 "Adjusted gross income"
- 6-5.5-1-3 "Business of a financial institution"
- 6-5.5-1-4 "Commercial domicile"
- 6-5.5-1-5 "Compensation"
- 6-5.5-1-6 "Corporation"
- 6-5.5-1-7 "Department"
- 6-5.5-1-8 "Employee"
- 6-5.5-1-9 "Foreign bank"
- 6-5.5-1-10 "Gross income"
- 6-5.5-1-11 "Internal Revenue Code"
- 6-5.5-1-12 "Nonresident taxpayer"
- 6-5.5-1-13 "Resident taxpayer"
- 6-5.5-1-14 "Subsidiary"
- 6-5.5-1-15 "Taxable year"
- 6-5.5-1-16 "Taxing jurisdiction"
- 6-5.5-1-17 "Taxpayer"
- 6-5.5-1-18 "Unitary business"
- 6-5.5-1-19 "Partnership"
- 6-5.5-1-20 "Bonus depreciation"
- 6-5.5-1-21 "Loans arising in factoring"
IC 6-5.5-2 Chapter 2. Imposition of Tax
- 6-5.5-2-1 Computation of franchise tax
- 6-5.5-2-2 Repealed Repealed
- 6-5.5-2-3 Apportioned income of taxpayer not filing combined return
- 6-5.5-2-4 Apportioned income of taxpayer filing combined return for
- 6-5.5-2-5 Repealed Repealed
- 6-5.5-2-5.3 Repealed Repealed
- 6-5.5-2-6 Credit for nonresident taxpayer
- 6-5.5-2-7 Exemptions
- 6-5.5-2-8 Partnerships; grantor or beneficiary of a trust; information
IC 6-5.5-3 Chapter 3. Business Transaction Rules
- 6-5.5-3-1 Transacting business within state
- 6-5.5-3-2 Maintains office
- 6-5.5-3-3 Conducting business
- 6-5.5-3-4 Regularly solicit business; presumption
- 6-5.5-3-5 Tangible assets, intangible assets, and deposits attributable to
- 6-5.5-3-6 Tangible property; located in state
- 6-5.5-3-7 Moving property; located in state
- 6-5.5-3-8 Events not considered transacting business in state
IC 6-5.5-4 Chapter 4. Rules for Attributing Receipts
- 6-5.5-4-1 Application of chapter
- 6-5.5-4-2 Definitions
- 6-5.5-4-3 Lease or rental of real or tangible personal property
- 6-5.5-4-4 Secured loans or installment sales contracts; interest income
- 6-5.5-4-5 Unsecured consumer loans; interest income and other receipts
- 6-5.5-4-6 Unsecured commercial loans or installment obligations;
- 6-5.5-4-7 Fee income and other receipts from letters of credit,
- 6-5.5-4-8 Credit cards; apportionment of service charges, interest
- 6-5.5-4-9 Receipts from sale of assets; apportionment
- 6-5.5-4-10 Receipts from performance of fiduciary and other services;
- 6-5.5-4-11 Receipts from traveler's checks, money orders, or savings
- 6-5.5-4-12 Receipts from investments of financial institution in state
- 6-5.5-4-13 Participation loans; apportionment of interest income and
- 6-5.5-4-14 Repealed Repealed
- 6-5.5-4-15 Repealed Repealed
IC 6-5.5-5 Chapter 5. Alternative Calculations; Combined Returns
IC 6-5.5-6 Chapter 6. Returns
- 6-5.5-6-1 Annual returns required
- 6-5.5-6-2 Time for filing returns; extensions
- 6-5.5-6-3 Quarterly estimated tax; quarterly payment by electronic fund
- 6-5.5-6-4 Payment of tax
- 6-5.5-6-5 Certified copy of return
- 6-5.5-6-6 Alteration or modification of return; notice; form; time;
- 6-5.5-6-7 Forms; certification of truth of information
- 6-5.5-6-8 Transfer of property; liability for tax
- 6-5.5-6-9 Preservation of records; examination
IC 6-5.5-7 Chapter 7. Penalties
- 6-5.5-7-1 Failure to make payment; underpayments; estimated payments
- 6-5.5-7-2 Violation of article; violation of preparing or filing return
- 6-5.5-7-3 False entries in books; multiple books; failure to make return;
- 6-5.5-7-4 Failure to permit examination of books, records, or property;
- 6-5.5-7-5 Concurrent jurisdiction of attorney general
IC 6-5.5-8 Chapter 8. Financial Institutions Tax Fund
IC 6-5.5-9 Chapter 9. Miscellaneous
IC 6-6 ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE505 sections
IC 6-6-1.1 Chapter 1.1. Gasoline Tax
- 6-6-1.1-101 Short title
- 6-6-1.1-102 Application of definitions and rules of construction
- 6-6-1.1-103 Definitions
- 6-6-1.1-104 Rules of construction
- 6-6-1.1-105 Citation to prior law
- 6-6-1.1-201 Rate and burden of tax
- 6-6-1.1-201.5 Repealed Repealed
- 6-6-1.1-202 Time considered received; in-state gasoline; withdrawal from
- 6-6-1.1-203 Time considered received; imported gasoline; storage
- 6-6-1.1-204 Time considered received; imported gasoline; use directly from
- 6-6-1.1-205 Time considered received; imported gasoline; transport by
- 6-6-1.1-206 Time considered received; in-state gasoline produced or
- 6-6-1.1-207 Time considered received; in-state gasoline not covered by
- 6-6-1.1-208 Imported gasoline; motor vehicle fuel supply tanks; exemption
- 6-6-1.1-209 Inventory tax; imposition; computation; listed tax
- 6-6-1.1-301 Exemptions
- 6-6-1.1-302 Application for exemption permit; persons eligible
- 6-6-1.1-303 Application for exemption permit; form; fee
- 6-6-1.1-304 Application for exemption permit; investigation
- 6-6-1.1-305 Exemption permit holders; issuance of certificate to
- 6-6-1.1-401 License to distributor; requirement
- 6-6-1.1-402 License to distributor; application; contents
- 6-6-1.1-403 License to distributor; denial; grounds; hearing
- 6-6-1.1-404 License to distributor; foreign corporations
- 6-6-1.1-405 License to distributor; financial statement; fee
- 6-6-1.1-405.5 Investigations to enforce chapter
- 6-6-1.1-406 License to distributor; bond, letter of credit, or cash deposit
- 6-6-1.1-407 Bond or letter of credit of distributor unsatisfactory; reduction
- 6-6-1.1-408 Amount of bond, letter of credit, or cash deposit insufficient;
- 6-6-1.1-409 Release of surety of distributor's bond or institution issuing
- 6-6-1.1-410 Financial statements; increased bond, letter of credit, or cash
- 6-6-1.1-411 Temporary license; investigation; conditions and requirements
- 6-6-1.1-412 Permanent license; minimum gallonage
- 6-6-1.1-413 No permanent license; insufficient gallonage
- 6-6-1.1-414 License nonassignable; new license required
- 6-6-1.1-415 Cancellation of distributor's license; grounds; notice; hearing
- 6-6-1.1-416 Cancellation of license on distributor's request; requisites
- 6-6-1.1-417 Cancellation of distributor's license for inactiveness; notice
- 6-6-1.1-418 Listing of licensed distributors; index of applications and
- 6-6-1.1-501 Monthly reports to determine tax liability; itemized contents
- 6-6-1.1-502 Monthly payment of tax due; computation
- 6-6-1.1-503 Repealed Repealed
- 6-6-1.1-504 Purchaser other than licensed distributor; same reports;
- 6-6-1.1-505 Repealed Repealed
- 6-6-1.1-506 Repealed Repealed
- 6-6-1.1-507 Repealed Repealed
- 6-6-1.1-508 Repealed Repealed
- 6-6-1.1-509 Repealed Repealed
- 6-6-1.1-510 Repealed Repealed
- 6-6-1.1-511 Repealed Repealed
- 6-6-1.1-512 Discontinuance, sale, or transfer of distributor's business;
- 6-6-1.1-513 Discontinuance, sale, or transfer of distributor's business;
- 6-6-1.1-514 Sale or transfer of distributor's business; liability of purchaser
- 6-6-1.1-515 Reports; electronic filing
- 6-6-1.1-601 Repealed Repealed
- 6-6-1.1-602 Repealed Repealed
- 6-6-1.1-603 Repealed Repealed
- 6-6-1.1-604 Repealed Repealed
- 6-6-1.1-605 Repealed Repealed
- 6-6-1.1-606 Monthly reports of all deliveries of gasoline in and from
- 6-6-1.1-606.5 Registration and licensure of persons transporting gasoline in
- 6-6-1.1-606.6 Penalties; improper delivery of gasoline
- 6-6-1.1-607 Monthly accounting of all gasoline delivered to or withdrawn
- 6-6-1.1-608 Waiver of reports required by IC 6-6-1.1-606 and
- 6-6-1.1-701 Deduction for exempted gasoline
- 6-6-1.1-702 Sale or exchange agreement; deduction
- 6-6-1.1-703 Sale of tax exempt gasoline; deduction
- 6-6-1.1-704 Refund or deduction
- 6-6-1.1-705 Deduction for evaporation, shrinkage, losses, and tax related
- 6-6-1.1-801 Tax collected by distributor as state money in trust; liability;
- 6-6-1.1-801.5 Tax receipts; transfer
- 6-6-1.1-802 Deposit of tax receipts
- 6-6-1.1-803 Refunds and costs; payment
- 6-6-1.1-804 Repealed Repealed
- 6-6-1.1-805 Motor fuel tax fund; transfer of residue balance to highway
- 6-6-1.1-806 Repealed Repealed
- 6-6-1.1-901 Refund to purchaser for gasoline lost or destroyed; limitations;
- 6-6-1.1-902 Refund to local transit system; interest
- 6-6-1.1-902.5 Refund to rural transit system; interest
- 6-6-1.1-903 Refund for tax paid on gasoline purchased or used for
- 6-6-1.1-904 Repealed Repealed
- 6-6-1.1-904.1 Refund; required procedures
- 6-6-1.1-905 Repealed Repealed
- 6-6-1.1-906 Refunds or credits; rules and regulations
- 6-6-1.1-907 Refund or deduction; payment of tax in error; warrant;
- 6-6-1.1-908 Deduction in lieu of warrant for payment of refund
- 6-6-1.1-909 Gasoline tax refund account
- 6-6-1.1-910 Class action for refund of tax; prerequisites
- 6-6-1.1-1001 Repealed Repealed
- 6-6-1.1-1002 Repealed Repealed
- 6-6-1.1-1003 Repealed Repealed
- 6-6-1.1-1004 Repealed Repealed
- 6-6-1.1-1005 Repealed Repealed
- 6-6-1.1-1006 Repealed Repealed
- 6-6-1.1-1007 Repealed Repealed
- 6-6-1.1-1008 Sealing pumps; impoundment of vehicles or tanks; report of
- 6-6-1.1-1009 Cumulative remedies
- 6-6-1.1-1101 Repealed Repealed
- 6-6-1.1-1102 Repealed Repealed
- 6-6-1.1-1103 Requests of another state for information
- 6-6-1.1-1104 Repealed Repealed
- 6-6-1.1-1105 Repealed Repealed
- 6-6-1.1-1106 Repealed Repealed
- 6-6-1.1-1107 Repealed Repealed
- 6-6-1.1-1108 Repealed Repealed
- 6-6-1.1-1109 Repealed Repealed
- 6-6-1.1-1110 Gallonage totalizers; sealing; installation; evidence
- 6-6-1.1-1201 Repealed Repealed
- 6-6-1.1-1202 Identification markings on transportation equipment
- 6-6-1.1-1203 Separate statement of tax rate on sales or delivery slips, bills,
- 6-6-1.1-1204 Political subdivisions; excise tax prohibited
- 6-6-1.1-1205 Criminal proceedings; precedence
- 6-6-1.1-1206 Suit against state to resolve tax dispute; jurisdiction; limitation
- 6-6-1.1-1301 Repealed Repealed
- 6-6-1.1-1302 Repealed Repealed
- 6-6-1.1-1303 Repealed Repealed
- 6-6-1.1-1304 Repealed Repealed
- 6-6-1.1-1305 Submission of false information on invoice to support refund
- 6-6-1.1-1306 Fraudulent procurement of refund or credit; offense
- 6-6-1.1-1307 Submission of multiple invoices for refund; offense
- 6-6-1.1-1308 Failure to pay tax collected to administrator; offense
- 6-6-1.1-1309 Distributor; violations; offense
- 6-6-1.1-1310 Use of untaxed gasoline; offense
- 6-6-1.1-1311 Use or sale in Indiana of tax-exempt gasoline purchased for
- 6-6-1.1-1312 Reckless violations; offense
- 6-6-1.1-1313 Evasion of tax; offense
- 6-6-1.1-1314 Failure to keep books and records; penalty
- 6-6-1.1-1315 Failure to file reports; incomplete reports; civil penalty
- 6-6-1.1-1316 Breaking fuel pump seals; failure to report meter readings;
IC 6-6-1.6 Chapter 1.6. Fuel Tax Index Factors
IC 6-6-2.5 Chapter 2.5. Special Fuel Tax
- 6-6-2.5-1 "Alternative fuel"
- 6-6-2.5-1.5 "Biodiesel"
- 6-6-2.5-2 "Blender"
- 6-6-2.5-3 "Blending"
- 6-6-2.5-4 "Bulk end user"
- 6-6-2.5-5 "Bulk plant"
- 6-6-2.5-6 "Commissioner"
- 6-6-2.5-6.5 "Compressed natural gas product fuel station"
- 6-6-2.5-7 "Department"
- 6-6-2.5-8 "Destination state"
- 6-6-2.5-8.5 "Dyed fuel user"
- 6-6-2.5-9 "Export"
- 6-6-2.5-10 "Exporter"
- 6-6-2.5-11 Repealed Repealed
- 6-6-2.5-12 "Heating oil"
- 6-6-2.5-13 "Import"
- 6-6-2.5-13.1 "Import verification number"
- 6-6-2.5-14 "Invoiced gallons"
- 6-6-2.5-15 "Liquid"
- 6-6-2.5-16 "Motor vehicle"
- 6-6-2.5-16.1 "Permissive supplier"
- 6-6-2.5-16.5 "Natural gas product"
- 6-6-2.5-17 "Person"
- 6-6-2.5-18 "Public highway"
- 6-6-2.5-19 "Rack"
- 6-6-2.5-20 "Received"
- 6-6-2.5-21 "Retailer"
- 6-6-2.5-22 "Special fuel"
- 6-6-2.5-22.5 "Special fuel gallon"
- 6-6-2.5-23 "Supplier"
- 6-6-2.5-24 "Terminal"
- 6-6-2.5-25 "Terminal operator"
- 6-6-2.5-25.1 "Transfer in bulk into or within a terminal"
- 6-6-2.5-25.9 "Transporter"
- 6-6-2.5-26 "Transmix"
- 6-6-2.5-26.1 "Transport truck"
- 6-6-2.5-26.2 "Two party exchange"
- 6-6-2.5-26.5 "Truck stop"
- 6-6-2.5-27 "Wholesaler"
- 6-6-2.5-28 License tax; presumptions; computation; liability for collection
- 6-6-2.5-29 Inventory tax; exclusions; amount
- 6-6-2.5-30 Exemptions from special fuel tax; provision of export
- 6-6-2.5-30.5 Exemption from special fuel tax; restricted personal,
- 6-6-2.5-31 Exempted special fuels; dye requirements and specifications;
- 6-6-2.5-32 Refunds; circumstances; claims; investigations
- 6-6-2.5-32.5 Refund of special fuel tax; qualification; claim for refund
- 6-6-2.5-32.7 Refund of special fuel tax; compressed natural gas product fuel
- 6-6-2.5-33 Payment of interest on refund claim
- 6-6-2.5-34 Supplier deduction for gallons purchased; prohibition;
- 6-6-2.5-35 Collection and remittance of special fuel tax
- 6-6-2.5-36 Remittance of tax; procedures; deadline
- 6-6-2.5-37 Costs of collection, reporting, and remittance; retention of
- 6-6-2.5-38 Duties and responsibilities of supplier in collection of tax;
- 6-6-2.5-39 Consumption of tax-exempt dyed or marked fuel for
- 6-6-2.5-40 Transportation of special fuel; requirements and procedures;
- 6-6-2.5-41 Licenses
- 6-6-2.5-42 Application for license; form and content; investigation
- 6-6-2.5-43 Repealed Repealed
- 6-6-2.5-44 Surety bond or cash deposit; filing by applicants
- 6-6-2.5-45 Disclosure of financial records; increase in bond or cash
- 6-6-2.5-46 Filing of new bond; conditions; cancellation of license;
- 6-6-2.5-47 Deposit insufficient to ensure payment; written demand to file
- 6-6-2.5-48 Release of surety from liability; written request; notice;
- 6-6-2.5-49 Denial of license; hearing; notice
- 6-6-2.5-50 Issuance of license
- 6-6-2.5-51 Validity of license
- 6-6-2.5-52 Transfer of license; prohibition
- 6-6-2.5-53 Display of license at place of business
- 6-6-2.5-54 Discontinuance of business; surrender of license
- 6-6-2.5-55 Notice of discontinuance, sale, or transfer of business; content;
- 6-6-2.5-56 Repealed Repealed
- 6-6-2.5-56.5 Suppliers, permissive suppliers, and licensed importers;
- 6-6-2.5-57 Terminal operators; reporting requirements; inventory
- 6-6-2.5-58 Final report upon discontinuance, sale, or transfer of business
- 6-6-2.5-59 Exporters; reporting requirements
- 6-6-2.5-60 Transporters; reporting requirements; failure to report;
- 6-6-2.5-61 Composite and modified reports
- 6-6-2.5-62 Special fuel restrictions; violations; exemptions
- 6-6-2.5-63 Failure of suppliers, permissive suppliers, importers, and
- 6-6-2.5-64 Civil penalties; exemption
- 6-6-2.5-65 Shipping documents; violations; impoundment, seizure, and
- 6-6-2.5-66 Listed tax
- 6-6-2.5-67 Use of tax revenues
- 6-6-2.5-68 Deposit of revenue
- 6-6-2.5-69 Class actions for refund of tax; prerequisites
- 6-6-2.5-70 Inspections
- 6-6-2.5-71 Sealing special fuel or kerosene pump; compliance; penalty
- 6-6-2.5-72 Reports; electronic filing
IC 6-6-4.1 Chapter 4.1. Motor Carrier Fuel Tax
- 6-6-4.1-1 Definitions
- 6-6-4.1-2 Applicability of chapter
- 6-6-4.1-3 Leased motor vehicles
- 6-6-4.1-4 Imposition of tax; rates; computation of amount of fuel
- 6-6-4.1-4.3 Repealed Repealed
- 6-6-4.1-4.5 Repealed Repealed
- 6-6-4.1-4.7 Certification for proportional use credit
- 6-6-4.1-4.8 Claim for proportional use credit
- 6-6-4.1-5 Disposition of tax revenue
- 6-6-4.1-6 Credits against tax
- 6-6-4.1-7 Computation of credits; refunds; interest
- 6-6-4.1-7.1 Class action for refund of tax; prerequisites
- 6-6-4.1-8 Bond, letter of credit, or cash deposit; furnishing; release from
- 6-6-4.1-9 Presumption of consumption rate
- 6-6-4.1-10 Quarterly reports; exemptions
- 6-6-4.1-11 Pooled services; joint reports; calculation of tax; contents of
- 6-6-4.1-12 Annual permit, cab card, and emblem; exemption
- 6-6-4.1-13 Special trip permits; repair and maintenance permits
- 6-6-4.1-14 Reciprocity
- 6-6-4.1-14.5 Agreements; limitations; transmittals
- 6-6-4.1-15 Enforcement
- 6-6-4.1-16 Agreements for cooperative audit of reports and returns
- 6-6-4.1-17 Suspension or revocation of permit or temporary
- 6-6-4.1-18 Violations; penalties
- 6-6-4.1-19 Impoundment of commercial motor vehicle; release of cargo
- 6-6-4.1-20 Failure to keep books and records; penalty
- 6-6-4.1-21 Repealed Repealed
- 6-6-4.1-22 Carriers; interest on nonpayment
- 6-6-4.1-23 Penalty
- 6-6-4.1-24 Proposed assessment; protest; hearing
- 6-6-4.1-25 Registration or licensure of vehicle required to obtain annual
- 6-6-4.1-26 Issuance of excess size or weight permit; proof of registration
- 6-6-4.1-27 Information sharing; confidential information
IC 6-6-5 Chapter 5. Motor Vehicle Excise Tax
- 6-6-5-0.1 Application of certain amendments to chapter
- 6-6-5-0.5 Application
- 6-6-5-1 Definitions; applicability
- 6-6-5-2 Vehicle excise tax; imposition; proof of payment of property
- 6-6-5-3 Valuation of vehicles
- 6-6-5-3.5 Trailer registration; weight; fees
- 6-6-5-4 Repealed Repealed
- 6-6-5-5 Amount of tax credit against tax
- 6-6-5-5.1 Repealed Repealed
- 6-6-5-5.2 Credit for certain veterans who are not eligible for a property
- 6-6-5-5.5 Repealed Repealed
- 6-6-5-5.6 Repealed Repealed
- 6-6-5-5.7 Repealed Repealed
- 6-6-5-6 Repealed Repealed
- 6-6-5-6.7 "Passenger motor vehicle"; credits for rental vehicles;
- 6-6-5-7 Repealed Repealed
- 6-6-5-7.2 Application of section; proration of tax; credits; refund for
- 6-6-5-7.4 Refund of taxes paid for vehicle used in other state
- 6-6-5-7.5 Repealed Repealed
- 6-6-5-7.7 Tax credit or refund claims; inspection of records; improperly
- 6-6-5-7.9 Repealed Repealed
- 6-6-5-8 Repealed Repealed
- 6-6-5-9 Administration and collection of taxes; service charge; report;
- 6-6-5-9.5 Excise tax replacement disbursement; calculation and
- 6-6-5-10 Collection procedures; duties of county officials; distribution
- 6-6-5-10.4 Verification of taxes collected for each taxing unit
- 6-6-5-10.5 Municipal corporations; estimates of amounts to be distributed
- 6-6-5-11 Registration of vehicle without payment of tax; offenses
- 6-6-5-12 Repealed Repealed
- 6-6-5-13 Agents for collection of tax
- 6-6-5-14 Limitations on indebtedness of political or municipal
- 6-6-5-15 Consolidation of taxes for taxpayers owning more than one
- 6-6-5-16 Appropriation for administration
IC 6-6-5.1 Chapter 5.1. Excise Tax on Recreational Vehicles and Truck
- 6-6-5.1-1 Application of chapter
- 6-6-5.1-2 Definitions
- 6-6-5.1-3 Repealed Repealed
- 6-6-5.1-4 Repealed Repealed
- 6-6-5.1-5 Repealed Repealed
- 6-6-5.1-6 Repealed Repealed
- 6-6-5.1-7 Repealed Repealed
- 6-6-5.1-8 Repealed Repealed
- 6-6-5.1-9 Repealed Repealed
- 6-6-5.1-10 Excise tax; imposition; property tax assessment disallowed;
- 6-6-5.1-11 Valuation of vehicles and campers
- 6-6-5.1-14 Repealed Repealed
- 6-6-5.1-15 Repealed Repealed
- 6-6-5.1-16 Repealed Repealed
- 6-6-5.1-17 Repealed Repealed
- 6-6-5.1-18 Repealed Repealed
- 6-6-5.1-19 Repealed Repealed
- 6-6-5.1-20 Repealed Repealed
- 6-6-5.1-21 Administration and collection of taxes; service charge; report;
- 6-6-5.1-22 Collection procedures; duties of county officials; distribution
- 6-6-5.1-23 Verification of taxes collected for each taxing unit
- 6-6-5.1-24 Political subdivisions; estimates of amounts to be distributed
- 6-6-5.1-25 Registration without payment of tax; offenses
- 6-6-5.1-26 Repealed Repealed
- 6-6-5.1-27 Repealed Repealed
- 6-6-5.1-28 Limitation on indebtedness of political or municipal
- 6-6-5.1-29 Repealed Repealed
- 6-6-5.1-30 Application; calculation of credits, refunds, and taxes
IC 6-6-5.5 Chapter 5.5. Commercial Vehicle Excise Tax
- 6-6-5.5-0.5 Application
- 6-6-5.5-1 Definitions
- 6-6-5.5-2 Repealed Repealed
- 6-6-5.5-3 Imposition; apportionment; applicability of IC 6-8.1; unpaid
- 6-6-5.5-4 Repealed Repealed
- 6-6-5.5-5 Repealed Repealed
- 6-6-5.5-6 Repealed Repealed
- 6-6-5.5-7 Tax on commercial vehicles
- 6-6-5.5-7.5 Farm vehicles
- 6-6-5.5-8 Repealed Repealed
- 6-6-5.5-8.5 Credit
- 6-6-5.5-9 Repealed Repealed
- 6-6-5.5-10 Tax on registered vehicles
- 6-6-5.5-11 Procedures in administering chapter
- 6-6-5.5-12 Repealed Repealed
- 6-6-5.5-13 Property tax equivalent of taxes imposed after February 28,
- 6-6-5.5-14 Commercial vehicle excise tax reserve fund; establishment
- 6-6-5.5-15 Repealed Repealed
- 6-6-5.5-16 Commercial vehicle excise tax fund; establishment
- 6-6-5.5-17 Commercial vehicle excise tax fund; deposits; service charge
- 6-6-5.5-18 Repealed Repealed
- 6-6-5.5-19 Determination of taxing units' base revenues and distribution
- 6-6-5.5-20 Distributions to counties and taxing units; deduction by state
- 6-6-5.5-21 Appropriations for bureau expenses
- 6-6-5.5-22 Appropriations for department expenses
IC 6-6-6 Chapter 6. Commercial Vessel Tonnage Tax
- 6-6-6-1 "Commercial vessel"
- 6-6-6-2 Taxable vessel; rate
- 6-6-6-3 Return; filing
- 6-6-6-4 Certified copy of registration certificate required
- 6-6-6-5 Liability for tax; payment date
- 6-6-6-6 Department of local government finance; powers and duties
- 6-6-6-7 Tax in lieu of property taxes
- 6-6-6-8 Navigation companies; failure to file return; actions against
- 6-6-6-9 Navigation companies; false returns; penalty
- 6-6-6-10 Violations by state or local officers; offense
IC 6-6-6.5 Chapter 6.5. Aircraft License Excise Tax
- 6-6-6.5-0.1 Application of certain amendments to chapter
- 6-6-6.5-1 Definitions
- 6-6-6.5-2 Necessity of registration
- 6-6-6.5-3 Application for registration; fee
- 6-6-6.5-4 Certificate of registration; issuance
- 6-6-6.5-5 Duration of registration
- 6-6-6.5-6 Repealed Repealed
- 6-6-6.5-7 Lost or destroyed certificate of registration; duplicate; fee
- 6-6-6.5-8 Sale or transfer of aircraft; transfer of registration; fee; tax
- 6-6-6.5-9 Exemptions
- 6-6-6.5-10 Dealer certificate; necessity
- 6-6-6.5-10.1 Dealer's certificate; issuance; fee; duration
- 6-6-6.5-10.2 Dealer's certificate; renewal; revocation
- 6-6-6.5-10.3 Dealer's certificate; revocation or denial, notice, reinstatement,
- 6-6-6.5-10.4 Sale or transfer of taxable aircraft; notice to department;
- 6-6-6.5-10.5 Sale or transfer of taxable aircraft; updating of dealer's
- 6-6-6.5-10.6 Use of inventory aircraft for other purpose
- 6-6-6.5-10.7 Excise tax on inventory aircraft; assessment, reporting,
- 6-6-6.5-11 Violations; offense
- 6-6-6.5-12 Annual license excise tax
- 6-6-6.5-13 Classification of aircraft; tax rate; credits
- 6-6-6.5-14 Payment of tax
- 6-6-6.5-15 Aircraft subject to tax after regular annual registration date;
- 6-6-6.5-16 Forms for registration
- 6-6-6.5-17 Powers of department
- 6-6-6.5-18 Registration without payment of tax; offenses
- 6-6-6.5-19 Penalties; failure to register, report, or pay tax due
- 6-6-6.5-20 Taxpayer owning more than one aircraft; consolidation of
- 6-6-6.5-21 Allocation and distribution of tax revenue; aircraft excise tax
- 6-6-6.5-21.5 Allen County treasurer to distribute funds; report
- 6-6-6.5-22 Equivalence to average property tax rate; effect on
- 6-6-6.5-23 Reports of airport owners; civil penalty
- 6-6-6.5-24 Repealed Repealed
- 6-6-6.5-25 Aircraft brought into Indiana; registration without payment of
- 6-6-6.5-26 Expired Repealed
IC 6-6-9 Chapter 9. Auto Rental Excise Tax
- 6-6-9-1 "Department" defined
- 6-6-9-2 "Gross retail income" defined
- 6-6-9-3 "Passenger motor vehicle" defined
- 6-6-9-4 "Person" defined
- 6-6-9-5 "Retail merchant" defined
- 6-6-9-6 "Truck" defined
- 6-6-9-7 Imposition of tax; amount
- 6-6-9-8 Exemption of certain trucks and peer to peer vehicle sharing
- 6-6-9-9 Liability for tax
- 6-6-9-10 Manner of imposition, payment, and collection; filing of
- 6-6-9-11 Revenues; deposit; auto rental excise tax account; distribution
IC 6-6-9.5 Chapter 9.5. Vanderburgh County Supplemental Auto Rental
- 6-6-9.5-1 Application of chapter
- 6-6-9.5-2 "Department"
- 6-6-9.5-3 "Gross retail income"
- 6-6-9.5-4 "Passenger motor vehicle"
- 6-6-9.5-5 "Person"
- 6-6-9.5-6 "Retail merchant"
- 6-6-9.5-7 Imposition of tax; ordinance; rate; notices
- 6-6-9.5-8 Exemptions
- 6-6-9.5-9 Liability for tax; collection
- 6-6-9.5-10 Imposition; payment; collection; returns
- 6-6-9.5-11 Distribution
- 6-6-9.5-12 Supplemental auto rental excise tax fund; uses
- 6-6-9.5-13 Expiration
IC 6-6-9.7 Chapter 9.7. Marion County Supplemental Auto Rental Excise
- 6-6-9.7-1 "Department" defined
- 6-6-9.7-2 "Gross retail income" defined
- 6-6-9.7-3 "Passenger motor vehicle" defined
- 6-6-9.7-4 "Person" defined
- 6-6-9.7-5 "Retail merchant" defined
- 6-6-9.7-6 "Truck" defined
- 6-6-9.7-7 Imposition of tax; amount; notice to department of state
- 6-6-9.7-8 Exemptions
- 6-6-9.7-9 Liability for tax
- 6-6-9.7-10 Manner of imposition, payment, and collection; filing of
- 6-6-9.7-11 Auto rental excise tax account; distributions
- 6-6-9.7-12 Expiration
IC 6-6-11 Chapter 11. Boat Excise Tax
- 6-6-11-1 "Boat" or "Watercraft"
- 6-6-11-2 Repealed Repealed
- 6-6-11-3 Repealed Repealed
- 6-6-11-4 Repealed Repealed
- 6-6-11-5 "Tax situs"
- 6-6-11-6 "Taxing district"
- 6-6-11-7 "Taxing unit"
- 6-6-11-8 Boat registration; boat excise tax
- 6-6-11-9 Repealed Repealed
- 6-6-11-10 Amount of tax; computation
- 6-6-11-11 Reductions in tax; age of boat
- 6-6-11-12 Repealed Repealed
- 6-6-11-12.5 Repealed Repealed
- 6-6-11-13 Payments; bureau of motor vehicles
- 6-6-11-14 Boats subject to tax after the regular annual tax payment date;
- 6-6-11-15 Repealed Repealed
- 6-6-11-16 Repealed Repealed
- 6-6-11-17 Repealed Repealed
- 6-6-11-17.5 Repealed Repealed
- 6-6-11-18 Repealed Repealed
- 6-6-11-19 Repealed Repealed
- 6-6-11-20 Collection and administration of tax by bureau of motor
- 6-6-11-21 Tax payment form
- 6-6-11-22 Repealed Repealed
- 6-6-11-23 Repealed Repealed
- 6-6-11-23.5 Repealed Repealed
- 6-6-11-24 Repealed Repealed
- 6-6-11-25 Failure to pay tax; penalty
- 6-6-11-26 Repealed Repealed
- 6-6-11-27 Repealed Repealed
- 6-6-11-28 Enforcement; lessors of dockage space, slips, or storage space;
- 6-6-11-29 Transfer of money collected by BMV
- 6-6-11-30 Excise tax summary
- 6-6-11-31 Boat excise tax fund; state welfare and tuition support
- 6-6-11-32 Repealed Repealed
- 6-6-11-33 County treasurer; duties
- 6-6-11-34 Repealed Repealed
- 6-6-11-35 Repealed Repealed
- 6-6-11-36 Indebtedness of political or municipal corporations; assessed
IC 6-6-12 Chapter 12. Road Tax Credit
IC 6-6-13 Chapter 13. Aviation Fuel Excise Tax
- 6-6-13-1 Applicability
- 6-6-13-2 "Aviation fuel"
- 6-6-13-3 "Department"
- 6-6-13-4 "Person"
- 6-6-13-5 "Retailer"
- 6-6-13-6 Excise tax imposed
- 6-6-13-7 Exempt entities
- 6-6-13-8 Exemption certificates
- 6-6-13-9 Schedule of remittance
- 6-6-13-10 Method of remittance
- 6-6-13-11 Collection allowance
- 6-6-13-12 Excise tax collected held in trust; personal liability
- 6-6-13-13 Failure to collect or remit; monetary penalties; criminal
- 6-6-13-14 Listed tax
- 6-6-13-15 Deposit of aviation fuel excise tax revenue
IC 6-6-14 Chapter 14. Alternative Fuel Decals
- 6-6-14-1 "Alternative fuel"
- 6-6-14-2 "Department"
- 6-6-14-3 "Special fuel"
- 6-6-14-4 Alternative fuel decals; annual fees
- 6-6-14-5 Temporary trip permits
- 6-6-14-6 Propane dealer license
- 6-6-14-7 Alternative fuel decal application
- 6-6-14-8 Affixing an alternative fuel decal; replacement
- 6-6-14-9 Alternative fuel decal; use of alternative fuels
IC 6-6-15 Chapter 15. Heavy Equipment Rental Excise Tax
- 6-6-15-1 Applicability
- 6-6-15-2 Definitions
- 6-6-15-3 Imposition of the heavy equipment rental excise tax; rate of
- 6-6-15-4 Exemptions
- 6-6-15-5 Liability for tax; collection
- 6-6-15-6 Payment and sourcing of the tax; credit for misclassification
- 6-6-15-7 Heavy equipment rental excise tax account; distributions and
IC 6-6-16 Chapter 16. Vehicle Sharing Excise Tax
IC 6-7 ARTICLE 7. TOBACCO TAXES126 sections
IC 6-7-1 Chapter 1. Cigarette Tax
- 6-7-1-0.3 Use of revenue stamps paid for before July 1, 2002, after June
- 6-7-1-0.4 Use of revenue stamps; conditions
- 6-7-1-1 Purpose; liability for tax; separation of price and tax
- 6-7-1-2 "Cigarette"
- 6-7-1-3 "Individual package"
- 6-7-1-4 "Person" or "company"
- 6-7-1-5 "Department"
- 6-7-1-6 "Distributor"
- 6-7-1-7 "Retailer"
- 6-7-1-8 "Consumption", "consumer", and "consume"
- 6-7-1-9 "Stamps"
- 6-7-1-10 "Counterfeit stamp"
- 6-7-1-11 "Drop shipment"
- 6-7-1-12 Rate of taxation
- 6-7-1-13 Effective date
- 6-7-1-13.5 Carriers; liability for unpaid taxes
- 6-7-1-14 Stamps; evidence of tax paid
- 6-7-1-15 Department as official agent of state to administer and enforce
- 6-7-1-15.1 Metered tax stamping machines; recharging
- 6-7-1-16 Distributor's registration certificate; application fee; bond;
- 6-7-1-17 Distributors as agents of state for collection of tax; purchase of
- 6-7-1-17.5 Credit against the cost of certain stamps
- 6-7-1-18 Affixing stamps; invoices
- 6-7-1-19 Distributors' records and reports
- 6-7-1-19.5 Transporting cigarettes without stamps affixed; invoice or
- 6-7-1-20 Repealed Repealed
- 6-7-1-21 Selling packages with counterfeit stamps; affixing used stamps;
- 6-7-1-22 Record keeping violations; offense
- 6-7-1-23 Other violations; offense
- 6-7-1-24 Sale or possession of cigarettes without payment of tax or
- 6-7-1-25 Search warrants for untaxed cigarettes
- 6-7-1-26 Repealed Repealed
- 6-7-1-27 Mutilated stamps; replacement; unused stamps; refund
- 6-7-1-28 Repealed Repealed
- 6-7-1-28.1 Taxes, registration fees, fines, and penalties collected;
- 6-7-1-29 Repealed Repealed
- 6-7-1-29.1 Cigarette tax fund; annual appropriations to department of
- 6-7-1-29.3 Cigarette tax fund; deposit to clean water fund
- 6-7-1-30 Repealed Repealed
- 6-7-1-30.1 Cigarette tax fund; annual appropriation to local
- 6-7-1-30.2 Appropriations for local health funds
- 6-7-1-30.5 Repealed Repealed
- 6-7-1-31 Repealed Repealed
- 6-7-1-31.1 Cities and towns; cumulative capital improvement fund; use
- 6-7-1-32 Repealed Repealed
- 6-7-1-32.1 Repealed Repealed
- 6-7-1-33 Repealed Repealed
- 6-7-1-34 Repealed Repealed
- 6-7-1-35 Tax evasion; unlawful advertising
- 6-7-1-36 Evasion of tax; offense
- 6-7-1-37 Electronic filing of reports and remitting of taxes
- 6-7-1-38 Civil penalties
IC 6-7-2 Chapter 2. Tobacco Products Tax
- 6-7-2-0.1 "Actual cost"; "actual cost list"
- 6-7-2-0.2 "Alternative nicotine product"
- 6-7-2-0.3 "Cigar"
- 6-7-2-0.5 "Closed system cartridge"
- 6-7-2-0.7 "Consumable material"
- 6-7-2-1 "Department"
- 6-7-2-2 "Distributor"
- 6-7-2-2.1 "Moist snuff"
- 6-7-2-3 "Person"
- 6-7-2-3.1 "Pipe tobacco"
- 6-7-2-3.3 "Remote seller"
- 6-7-2-3.5 "Taxable product"
- 6-7-2-4 "Retail dealer"
- 6-7-2-5 "Tobacco product"
- 6-7-2-5.5 "Vapor product"
- 6-7-2-6 "Wholesale price"
- 6-7-2-7 Tax on distribution of tobacco products and alternative
- 6-7-2-7.5 Tax on distribution of closed system cartridges; rate; time of
- 6-7-2-7.7 Sale of taxable products in Indiana by remote sellers
- 6-7-2-8 Distributor's license
- 6-7-2-8.5 Remote seller distributor's license; application requirements;
- 6-7-2-9 Change of location; license reissuance
- 6-7-2-10 Surrender of license; refund
- 6-7-2-11 Revocation or suspension of license
- 6-7-2-11.5 Department may refuse to issue or renew a license; reasons
- 6-7-2-12 Electronic filing of returns and remitting of taxes
- 6-7-2-13 Collection allowance
- 6-7-2-14 Credit or refund of taxes
- 6-7-2-14.5 Deduction for certain receivables
- 6-7-2-15 Registration of manufacturer, importer, broker, or shipper
- 6-7-2-16 Manufacturer, importer, broker, or shipper; proof of
- 6-7-2-17 Deposit of revenues
- 6-7-2-18 Distribution without a license; offense
- 6-7-2-19 Manufacturer noncompliance; offense
- 6-7-2-20 Record keeping violations
- 6-7-2-21 Distributor or remote seller offenses
- 6-7-2-22 Listed tax
- 6-7-2-23 Federal sales; exemption
- 6-7-2-24 Civil penalty for purchase of taxable products from a
IC 6-7-3 Chapter 3. Controlled Substance Excise Tax
- 6-7-3-1 "Controlled substance" defined
- 6-7-3-2 "Delivery" defined
- 6-7-3-3 "Department" defined
- 6-7-3-4 "Manufacture" defined
- 6-7-3-4.1 "Marijuana" defined
- 6-7-3-5 Imposition of tax; exemption
- 6-7-3-6 Amount of tax; determination by gram weight; substance in
- 6-7-3-7 Delivery of substance to law enforcement officer; tax liability
- 6-7-3-8 Payment of tax due on violation of state or federal laws;
- 6-7-3-9 Payment of tax not conferring criminal immunity; use of
- 6-7-3-10 Issuance of evidence of payment; statement; term of validity;
- 6-7-3-11 Prohibited acts; failure or refusal to pay tax
- 6-7-3-12 Rules for enforcement of chapter; tax refund provisions
- 6-7-3-13 Jeopardy assessment; duties of department
- 6-7-3-14 Jeopardy assessments; secondary lien to seizure and forfeiture
- 6-7-3-15 Controlled substance tax fund; establishment; administration;
- 6-7-3-16 Controlled substance tax fund; awards and distributions;
- 6-7-3-17 Controlled substance tax fund; monthly distributions and
- 6-7-3-18 Failure to pay as evidence in criminal sentencing order
- 6-7-3-19 Conditions on commencement of collection proceedings
- 6-7-3-20 Tax in addition to criminal penalties and forfeitures
IC 6-7-4 Chapter 4. Electronic Cigarette Tax
- 6-7-4-1 "Closed system cartridge"
- 6-7-4-2 "Consumable material"
- 6-7-4-3 "Department"
- 6-7-4-4 "Gross retail income"
- 6-7-4-5 "Open system container"
- 6-7-4-6 "Person"
- 6-7-4-7 "Retail dealer"
- 6-7-4-8 "Vapor product"
- 6-7-4-9 Rate of taxation; liability to remit tax
- 6-7-4-10 Electronic cigarette retail dealer's certificate; application
- 6-7-4-11 Selling consumable material or vapor products
- 6-7-4-12 Liability for payment of taxes
- 6-7-4-13 Revenue from the tax
- 6-7-4-14 Rules
IC 6-8 ARTICLE 8. MISCELLANEOUS94 sections
IC 6-8-1 Chapter 1. Petroleum Severance Tax
- 6-8-1-1 "Person" defined
- 6-8-1-2 "Department" defined
- 6-8-1-3 "Taxpayer" defined
- 6-8-1-4 "Value" defined
- 6-8-1-5 "Petroleum", "natural gas", "oil", and "barrel of oil" defined
- 6-8-1-6 "Producer" defined
- 6-8-1-7 "Owner" defined
- 6-8-1-8 Rate of taxation
- 6-8-1-9 Tax liens
- 6-8-1-10 Liability for tax
- 6-8-1-11 Payment of tax; right of reimbursement
- 6-8-1-12 Duties of department
- 6-8-1-13 Repealed Repealed
- 6-8-1-14 Repealed Repealed
- 6-8-1-15 Repealed Repealed
- 6-8-1-16 Repealed Repealed
- 6-8-1-17 Repealed Repealed
- 6-8-1-18 Tax additional to all other taxes
- 6-8-1-19 Amount collected from tax; failure of collecting trustee to pay;
- 6-8-1-20 Repealed Repealed
- 6-8-1-21 Repealed Repealed
- 6-8-1-22 Repealed Repealed
- 6-8-1-23 Record keeping violations; offenses
- 6-8-1-24 Evasion of tax; offenses
- 6-8-1-25 Repealed Repealed
- 6-8-1-26 Repealed Repealed
- 6-8-1-27 Disposition of revenues
- 6-8-1-28 Reversion of oil and gas fund
IC 6-8-5 Chapter 5. Exemption of Proceeds and Interest on Municipal
IC 6-8-8 Chapter 8. Reciprocal Full Faith and Credit Taxation Act
IC 6-8-11 Chapter 11. Employee Medical Care Savings Account Plans
- 6-8-11-0.1 Application of chapter
- 6-8-11-1 "Deductible"
- 6-8-11-2 "Dependent"
- 6-8-11-3 "Eligible medical expense"
- 6-8-11-4 "Employee"
- 6-8-11-5 "Higher deductible"
- 6-8-11-6 "Medical care savings account" or "account"
- 6-8-11-7 "Medical care savings account program"
- 6-8-11-8 "Qualified higher deductible health plan"
- 6-8-11-9 Powers and duties of employer
- 6-8-11-10 Requirements
- 6-8-11-11 Contributions by employee
- 6-8-11-11.5 Withdrawal of money contributed after December 31, 2015
- 6-8-11-12 Authorized account administrators
- 6-8-11-13 Use of funds
- 6-8-11-14 Prohibited use of funds
- 6-8-11-15 Reimbursement
- 6-8-11-16 Advancement of money
- 6-8-11-17 Withdrawal of money for other purposes
- 6-8-11-18 Written notice required
- 6-8-11-19 Money exempt from execution
- 6-8-11-20 Distribution upon death of employee with no covered
- 6-8-11-21 Transfer of account
- 6-8-11-22 Termination of employment
- 6-8-11-23 Procedures for payment upon termination
- 6-8-11-24 Distribution upon death of employee with dependents
- 6-8-11-25 Rules
IC 6-8-12 Chapter 12. Eligible Event; Exemption From Taxation
IC 6-8-13 Chapter 13. Disaster Recovery Exemptions
- 6-8-13-1 "Department"
- 6-8-13-2 "Disaster emergency"
- 6-8-13-3 "Disaster period"
- 6-8-13-4 "Disaster emergency related work"
- 6-8-13-5 "Registered business"
- 6-8-13-6 "Entity"
- 6-8-13-7 "Infrastructure"
- 6-8-13-7.5 "Mutual assistance agreement"
- 6-8-13-8 "Out-of-state business"
- 6-8-13-9 "Out-of-state employee"
- 6-8-13-10 Submission of information by out-of-state businesses
- 6-8-13-11 Exemptions
- 6-8-13-12 Presence of out-of-state employees; bearing on residency
- 6-8-13-13 Out-of-state employees; licensing and registration exemption
- 6-8-13-14 Requirement to pay transaction fees and taxes
IC 6-8-14 Chapter 14. Motorsports Admissions Fee
- 6-8-14-1 Application of chapter
- 6-8-14-2 "Qualified motorsports facility"
- 6-8-14-3 "Race day"
- 6-8-14-4 Admissions fee imposed; amount
- 6-8-14-5 Liability for admissions fee
- 6-8-14-6 Collection of admissions fee
- 6-8-14-7 Remitting of admissions fees; filing of returns
- 6-8-14-8 Deposit of admissions fees into state general fund
- 6-8-14-9 Expiration of admissions fee
IC 6-8-15 Chapter 15. Nonprofit Agricultural Organization Health
IC 6-8.1 ARTICLE 8.1. DEPARTMENT OF STATE REVENUE; TAX222 sections
IC 6-8.1-1 Chapter 1. Definitions and Applicability
- 6-8.1-1-1 "Listed taxes"; "taxes"
- 6-8.1-1-1.5 "Commissioner"
- 6-8.1-1-2 "Department"
- 6-8.1-1-3 "Person"
- 6-8.1-1-4 "Due date"
- 6-8.1-1-4.5 "Periodic tax"
- 6-8.1-1-5 Repealed Repealed
- 6-8.1-1-5.5 "Taxpayer"
- 6-8.1-1-6 Application of article; conflicts with other laws
- 6-8.1-1-7 Definitions; applicability
- 6-8.1-1-8 Applicability of law; determination of rights and duties
- 6-8.1-1-9 Due dates that fall on Saturday, Sunday, or a national legal
- 6-8.1-1-10 Expired Repealed
IC 6-8.1-2 Chapter 2. Department Organization
IC 6-8.1-3 Chapter 3. Duties, Powers, and Responsibilities
- 6-8.1-3-1 Tax administration, collection, and enforcement; vehicle excise
- 6-8.1-3-2 Employees; hiring; compensation; conflict of interest
- 6-8.1-3-2.2 Unauthorized investigations or surveillance
- 6-8.1-3-2.5 Employee evaluations based on revenue collected or tax
- 6-8.1-3-2.6 Certification of compliance with employee evaluation criteria
- 6-8.1-3-3 Adoption of rules; copies of rules and statements
- 6-8.1-3-3.5 Guidelines available for public inspection and copying; letters
- 6-8.1-3-4 Forms; electronic format
- 6-8.1-3-5 Signature on documents
- 6-8.1-3-6 Records; audit
- 6-8.1-3-7 Reciprocal information agreements; cooperation of other
- 6-8.1-3-7.1 Department agreement to provide information to county
- 6-8.1-3-8 Representation of taxpayers before department; qualifications;
- 6-8.1-3-8.5 Taxpayer hearings
- 6-8.1-3-9 Office space
- 6-8.1-3-10 Contracts for services
- 6-8.1-3-11 Mailing of documents
- 6-8.1-3-11.2 Notice statement; documents that establish a deadline
- 6-8.1-3-12 Powers; department; county treasurer; audits; appraisals;
- 6-8.1-3-13 Criminal prosecutions; civil actions
- 6-8.1-3-14 Motor fuel taxes; apportionment on allocation basis; reciprocal
- 6-8.1-3-15 Report; uncollectible delinquent tax liabilities
- 6-8.1-3-16 Outstanding tax warrants; list; tax releases; motor vehicle title
- 6-8.1-3-17 Settlement of tax liability disputes; waiver of interest and
- 6-8.1-3-18 Repealed Repealed
- 6-8.1-3-19 Repealed Repealed
- 6-8.1-3-20 Duty to enter a memorandum of understanding with the
- 6-8.1-3-21 Indiana to become member of Multistate Tax Commission; cost
- 6-8.1-3-21.2 Information sharing concerning construction workers
- 6-8.1-3-23 Information sharing; business formation
- 6-8.1-3-24 Expired Repealed
- 6-8.1-3-24.5 Administrative rules
- 6-8.1-3-25 Deposit of amounts collected under an amnesty program
- 6-8.1-3-26 Report; geographic information systems mapping of local
- 6-8.1-3-27 Requirement for each county to periodically submit data to the
- 6-8.1-3-28 Procedures when tax is distributed to a county in error
- 6-8.1-3-29 Taxpayer receipt for INTIME electronic account holders;
IC 6-8.1-4 Chapter 4. Divisions of the Department
- 6-8.1-4-1 Establishment of division; division of audit; duties
- 6-8.1-4-1.5 Repealed Repealed
- 6-8.1-4-1.6 Special tax division; duties
- 6-8.1-4-2 Audit and special tax divisions; powers and duties
- 6-8.1-4-3 Personnel of divisions; administration of divisions
- 6-8.1-4-4 Commercial motor vehicle owners or operators registration
- 6-8.1-4-5 Authority to deny applications involving commercial motor
IC 6-8.1-5 Chapter 5. Assessment of Taxes
- 6-8.1-5-1 Proposed assessment; notice; protest; hearing; letter of
- 6-8.1-5-1.5 Secondary review; procedures; agreement
- 6-8.1-5-2 Time limits on issuing proposed assessment; erroneous refund;
- 6-8.1-5-2.5 Correcting assessment notice; responsible party; exemption
- 6-8.1-5-3 Jeopardy assessment; jeopardy tax warrant; levy and sale;
- 6-8.1-5-4 Books and records; federal returns; inspection
- 6-8.1-5-5 Information to be provided by person conducting or
- 6-8.1-5-6 Motor carrier fuel tax and surcharge tax; records or reports;
IC 6-8.1-6 Chapter 6. Filing and Due Dates
- 6-8.1-6-1 Due date extensions; requirements; tax payments; penalties
- 6-8.1-6-2 Repealed Repealed
- 6-8.1-6-3 Date of filing
- 6-8.1-6-4 Certification of returns and forms
- 6-8.1-6-4.5 Rounding to nearest whole dollar
- 6-8.1-6-5 Taxpayer return; itemization of income derived from sources
- 6-8.1-6-6 Repealed Repealed
- 6-8.1-6-7 Electronic filing of returns or documents; rules
- 6-8.1-6-8 Information concerning municipal taxpayers
- 6-8.1-6-9 Requirement for income tax return form to include
IC 6-8.1-7 Chapter 7. Confidentiality
IC 6-8.1-8 Chapter 8. Collection
- 6-8.1-8-1 Form of payment; receipt
- 6-8.1-8-1.5 Partial payment of tax
- 6-8.1-8-1.7 Required periodic payments by electronic funds transfer
- 6-8.1-8-2 Demand notice; issuance of tax warrant; recording of warrant
- 6-8.1-8-3 Judgments arising from tax warrants; collection
- 6-8.1-8-4 Judgment arising from tax warrant; collection by department;
- 6-8.1-8-5 Restraining order
- 6-8.1-8-6 Receivership; court order; appeal
- 6-8.1-8-7 Remedies cumulative
- 6-8.1-8-8 Uncollected tax warrants; action by department
- 6-8.1-8-8.5 Enforceability of judgment arising from tax warrant
- 6-8.1-8-8.7 Data match system; financial institutions
- 6-8.1-8-9 Levy release or tax warrant surrender; grounds
- 6-8.1-8-10 Bank charges incurred through erroneous levy;
- 6-8.1-8-11 Filing claim for reimbursement
- 6-8.1-8-12 Claim approval
- 6-8.1-8-13 Response to claim; denial; notice
- 6-8.1-8-14 Determination of uncollectible liability; effect on lien
- 6-8.1-8-15 Levying against unclaimed property
- 6-8.1-8-16 Limit on issuing, imposing, or commencing demand notices,
- 6-8.1-8-17 Tax warrant issued to a taxpayer who has not filed a return
IC 6-8.1-9 Chapter 9. Refunds
- 6-8.1-9-1 Filing of claim; time limitation; considerations and hearing;
- 6-8.1-9-1.2 Filing fee refund
- 6-8.1-9-1.3 Tax refunds; allocation among funds
- 6-8.1-9-1.5 Tax refunds; authority for the department to issue without a
- 6-8.1-9-2 Excess tax payments; procedure for credit or refund; pass
- 6-8.1-9-3 Gasoline, special fuel, and vehicle excise taxes; inapplicability
- 6-8.1-9-4 Taxpayer election to contribute all or part of the taxpayer's
- 6-8.1-9-7 Class actions; requisites; time limits
- 6-8.1-9-14 Repealed Repealed
IC 6-8.1-9.5 Chapter 9.5. Set Off of Refunds
- 6-8.1-9.5-1 Definitions
- 6-8.1-9.5-2 Debt owed to claimant agency; agency's entitlement to debtor's
- 6-8.1-9.5-3 Application for set off
- 6-8.1-9.5-3.5 Clearinghouse for claimant agencies that are political
- 6-8.1-9.5-3.7 Repealed Repealed
- 6-8.1-9.5-4 Determination of entitlement to refund; notification of
- 6-8.1-9.5-5 Notice by claimant agency of intent to have refund set off
- 6-8.1-9.5-6 Contest of agency's claim; notice
- 6-8.1-9.5-7 Hearing on contest of agency's claim
- 6-8.1-9.5-8 Certification of debt; payment to agency
- 6-8.1-9.5-9 Notice to debtor of action taken; accounting
- 6-8.1-9.5-10 Collection fees
- 6-8.1-9.5-11 Combined returns
- 6-8.1-9.5-12 Order of priority in multiple claims to refunds
- 6-8.1-9.5-13 Disclosure of information and records; taxpayers; child
IC 6-8.1-9.7 Chapter 9.7. Treasury Offset Program
- 6-8.1-9.7-1 "Debt"
- 6-8.1-9.7-2 "Federal official"
- 6-8.1-9.7-3 "Offset agreement"
- 6-8.1-9.7-4 "Person"
- 6-8.1-9.7-5 "State payments"
- 6-8.1-9.7-6 "Tax refund"
- 6-8.1-9.7-7 Authorization to enter into an offset agreement
- 6-8.1-9.7-8 Powers of a federal official under an offset agreement
- 6-8.1-9.7-9 Duties and powers of the office of management and budget
- 6-8.1-9.7-10 Authorization to establish a reasonable administrative fee
IC 6-8.1-10 Chapter 10. Penalties and Interest
- 6-8.1-10-1 Liability for interest
- 6-8.1-10-2 Repealed Repealed
- 6-8.1-10-2.1 Liability for penalty; reasonable cause presumption
- 6-8.1-10-3 Failure to file return; preparation by department; penalty
- 6-8.1-10-3.5 Failure to file return; penalty for past due returns
- 6-8.1-10-4 Failure to file return; fraudulent intent to evade tax; penalty
- 6-8.1-10-5 Faulty payment; penalty; required use of guaranteed funds
- 6-8.1-10-6 Failure to file information return; penalty; exceptions
- 6-8.1-10-7 Maximum and minimum penalties
- 6-8.1-10-8 Repealed Repealed
- 6-8.1-10-9 Dissolution, liquidation, or withdrawal of corporation;
- 6-8.1-10-9.5 Successor liability for certain unpaid taxes; notice; procedure
- 6-8.1-10-11 Repealed Repealed
- 6-8.1-10-12 Additional penalty; failure to participate in amnesty program
- 6-8.1-10-13 Civil penalties for violations
- 6-8.1-10-14 Deposit of penalties and interest for certain taxes
IC 6-8.1-11 Chapter 11. Transition
IC 6-8.1-12 Chapter 12. Taxpayer Education and Information Program
IC 6-8.1-14 Chapter 14. Annual Public Hearing and Department Report
IC 6-8.1-15 Chapter 15. Taxing Situs of Mobile Telecommunications
- 6-8.1-15-1 "Charges for mobile telecommunications service" defined
- 6-8.1-15-2 "Customer" defined
- 6-8.1-15-3 "Designated data base provider" defined
- 6-8.1-15-4 "Enhanced ZIP code" defined
- 6-8.1-15-5 "Home service provider" defined
- 6-8.1-15-6 "Licensed service area" defined
- 6-8.1-15-7 "Mobile telecommunications service" defined
- 6-8.1-15-8 "Place of primary use" defined
- 6-8.1-15-9 "Prepaid telephone calling service" defined
- 6-8.1-15-10 "Reseller" defined
- 6-8.1-15-11 "Serving carrier" defined
- 6-8.1-15-12 Legislative findings of fact
- 6-8.1-15-13 Application of chapter
- 6-8.1-15-14 Sourcing of telecommunications service
- 6-8.1-15-15 Electronic data base
- 6-8.1-15-16 Use of enhanced ZIP codes
- 6-8.1-15-17 Reliance on address supplied by customer
- 6-8.1-15-18 Correction of erroneous data by department
- 6-8.1-15-19 Identification of nontaxable services
- 6-8.1-15-20 Application of chapter if federal law invalidated
- 6-8.1-15-21 Customer remedies
IC 6-8.1-16.3 Chapter 16.3. Department of State Revenue Pilot Program
- 6-8.1-16.3-1 Definitions
- 6-8.1-16.3-2 Department of state revenue pilot program; establishment;
- 6-8.1-16.3-3 Personnel matters
- 6-8.1-16.3-4 Contracts
- 6-8.1-16.3-5 Repealed Repealed
- 6-8.1-16.3-5.5 Department of state revenue pilot program fund; transfer of
- 6-8.1-16.3-6 Public record laws; exception
- 6-8.1-16.3-7 State and local taxation prohibited
- 6-8.1-16.3-8 Annual report
- 6-8.1-16.3-9 Rules
IC 6-8.1-17 Chapter 17. Income Tax Return Preparers; Preparer Tax
- 6-8.1-17-1 "Income tax return"
- 6-8.1-17-2 "Income tax return preparer"
- 6-8.1-17-3 "PTIN"
- 6-8.1-17-4 Preparation of income tax returns; substantial portion
- 6-8.1-17-5 Income tax preparation; restricted unless PTIN provided on
- 6-8.1-17-6 Income tax preparation; preparer required to provide PTIN
- 6-8.1-17-7 Penalties for failing to provide PTIN
- 6-8.1-17-8 Department authority to implement an oversight program
- 6-8.1-17-9 Bar or suspension of income tax preparer from filing income
- 6-8.1-17-10 Communication protocols to share and exchange PTIN
- 6-8.1-17-11 Rules
IC 6-8.1-18 Chapter 18. Payroll Service Provider Registration
- 6-8.1-18-1 "Payroll service provider"
- 6-8.1-18-2 "Responsible person"
- 6-8.1-18-3 Annual registration; payroll service provider
- 6-8.1-18-4 Payroll service provider; permitted to retain income generated
- 6-8.1-18-5 Payroll service provider; required contract provisions; third
- 6-8.1-18-6 Failure to remit taxes
- 6-8.1-18-7 Annual fee for registration
- 6-8.1-18-8 Required address of record with the department; employer's
- 6-8.1-18-9 Notice to employers; remittance of taxes
- 6-8.1-18-10 Rules
IC 6-8.1-19 Chapter 19. Tax Remittance and Liability for Payment
IC 6-9 ARTICLE 9. INNKEEPER'S TAXES; OTHER LOCAL819 sections
IC 6-9-1 Chapter 1. St. Joseph County Innkeeper's Tax
- 6-9-1-0.3 Legalization of certain expenditures to promote tourism in St.
- 6-9-1-1 "Board of managers" defined
- 6-9-1-2 Special funds board of managers; creation in certain counties;
- 6-9-1-3 Meetings; election of officers; quorum
- 6-9-1-4 Management of funds; bonds
- 6-9-1-5 Tax levy; rate; payment and collection; exemption
- 6-9-1-6 Convention and exhibition center fund
- 6-9-1-6.2 Sports complex fund
- 6-9-1-6.3 Potawatomi Zoo fund
- 6-9-1-6.4 Morris Performing Arts Center fund
- 6-9-1-6.5 Tourism capital investment fund
- 6-9-1-7 Proposed budget; approval
IC 6-9-2 Chapter 2. Lake County Innkeeper's Tax
- 6-9-2-0.3 Repealed Repealed
- 6-9-2-1 Tax on lodgings; rate; returns; disposition of revenue
- 6-9-2-1.5 Tax rate increase; allocation of revenue attributable to
- 6-9-2-2 Allocation of revenue
- 6-9-2-3 Convention and visitor bureau; creation; membership; terms;
- 6-9-2-4 Powers of bureau
- 6-9-2-4.3 Convention, tourism, and visitor promotion alternate revenue
- 6-9-2-4.5 Visitor center funding; allocation from promotion fund and
- 6-9-2-4.7 Issuance of bonds; negotiation and sale; leases
- 6-9-2-4.9 State covenant on bond payments
- 6-9-2-5 Violations
- 6-9-2-5.5 Public purpose of visitor center
- 6-9-2-6 Repealed Repealed
- 6-9-2-7 Repealed Repealed
- 6-9-2-8 Repealed Repealed
- 6-9-2-9 Annual report regarding disposition of money collected;
- 6-9-2-10 Insurance benefits for convention and visitors bureau
- 6-9-2-10.3 Legalization of certain actions relating to insurance benefits
- 6-9-2-11 Bureau treated as a political subdivision for certain purposes
IC 6-9-2.5 Chapter 2.5. Vanderburgh County Innkeeper's Tax
- 6-9-2.5-1 Application of chapter
- 6-9-2.5-1.1 Definitions
- 6-9-2.5-2 Convention and visitor commission; creation
- 6-9-2.5-3 Powers and duties of commission
- 6-9-2.5-4 Expenses of commission; budget; expenditures
- 6-9-2.5-5 Report by not-for-profit corporations receiving funds required
- 6-9-2.5-6 Tax on lodgings authorized; rate; collection
- 6-9-2.5-7 Convention and visitor promotion fund
- 6-9-2.5-7.5 Tourism capital improvement fund
- 6-9-2.5-7.7 Convention center operating, capital improvement, and
- 6-9-2.5-8 Unauthorized transfer and use of funds; offenses
- 6-9-2.5-9 Buildings for public use
IC 6-9-3 Chapter 3. Floyd/Clark County Innkeeper's Tax
- 6-9-3-1 Special funds board of managers; creation; members;
- 6-9-3-2 Organizational meeting; election of officers; bylaws, rules, and
- 6-9-3-2.5 Open door law; public records act
- 6-9-3-3 Handling and expenditure of funds; audit
- 6-9-3-3.5 Financial report; summary of board's activities
- 6-9-3-4 Innkeeper's tax imposed; collection
- 6-9-3-5 Disposition of tax revenues
- 6-9-3-6 Capital development tourism fund; pledge of deposit to
- 6-9-3-7 Failure to pay tax
- 6-9-3-8 Reports by entities receiving funds
IC 6-9-4 Chapter 4. Monroe County Innkeeper's Tax
- 6-9-4-0.3 Legalization of pledges and mortgages of revenues before
- 6-9-4-1 Application of chapter
- 6-9-4-2 Convention and visitor commission; creation; membership
- 6-9-4-3 Powers and duties of commission
- 6-9-4-4 Expenses of commission; budget; expenditures
- 6-9-4-5 Reports by not-for-profit corporations receiving funds
- 6-9-4-6 Tax on lodgings authorized; collection
- 6-9-4-7 Innkeeper's tax fund; expenditures
- 6-9-4-8 Unauthorized transfer and use of funds; offenses
- 6-9-4-9 Bonds or debts; adverse legislation; covenant
IC 6-9-6 Chapter 6. LaPorte County Innkeeper's Tax
- 6-9-6-1 Application of chapter
- 6-9-6-2 Special funds board of managers; creation
- 6-9-6-3 Meetings; officers; rules; quorum
- 6-9-6-4 Funds; deposit; audit
- 6-9-6-5 Powers of board
- 6-9-6-6 Tax on lodgings; collection
- 6-9-6-7 Convention, tourism, and recreation fund
- 6-9-6-8 Transfer and use of funds restricted; offense
IC 6-9-7 Chapter 7. Tippecanoe County Innkeeper's Tax
- 6-9-7-1 Application of chapter
- 6-9-7-2 Convention and visitor commission; creation
- 6-9-7-3 Powers and duties of commission
- 6-9-7-4 Expenses of commission; budget; expenditures
- 6-9-7-5 Report by entity receiving funds
- 6-9-7-6 Tax on lodgings authorized; collection
- 6-9-7-7 Innkeeper's tax fund; expenditures; advisory commission;
- 6-9-7-8 Transfer and use of funds restricted; offenses
- 6-9-7-9 Supplemental innkeeper's tax fund; uses
IC 6-9-8 Chapter 8. Marion County Innkeeper's Tax
IC 6-9-9 Chapter 9. Allen County Innkeeper's Tax
IC 6-9-10 Chapter 10. Wayne County Innkeeper's Tax
- 6-9-10-1 Application of chapter
- 6-9-10-2 Board of managers; creation; promotion of conventions and
- 6-9-10-3 Meetings; officers; rules; quorum
- 6-9-10-4 Funds; deposit; audit
- 6-9-10-5 "Person"; powers of board
- 6-9-10-6 Tax on lodgings; collection; additional rate to finance facilities
- 6-9-10-7 Convention and tourism fund; account for revenues from
- 6-9-10-8 Transfer and use of funds restricted; offenses
- 6-9-10-9 Unique position of county to develop and promote convention
- 6-9-10-10 Covenant protecting bondholders
IC 6-9-10.5 Chapter 10.5. White County Innkeeper's Tax
- 6-9-10.5-1 Application of chapter
- 6-9-10.5-1.5 "Commission"
- 6-9-10.5-2 "Executive"
- 6-9-10.5-3 "Fiscal body"
- 6-9-10.5-4 "Gross retail income"
- 6-9-10.5-5 "Person"
- 6-9-10.5-6 Tax on lodging authorized; maximum rate; collection
- 6-9-10.5-7 Lake enhancement fund; deposit of revenue
- 6-9-10.5-8 County promotion fund; deposit of revenue; permitted uses of
- 6-9-10.5-9 Commission; membership; terms; oath
- 6-9-10.5-10 Powers of commission; payment of commission expenses
- 6-9-10.5-11 Investment and payment of commission funds
- 6-9-10.5-12 Transfer of funds; offenses
IC 6-9-11 Chapter 11. Vigo County Innkeeper's Tax
- 6-9-11-1 Application of chapter
- 6-9-11-2 Convention and visitor commission; creation
- 6-9-11-3 Powers and duties of commission
- 6-9-11-3.5 Use of funds; sports and recreation facilities
- 6-9-11-3.7 Bonds and leases; sports and recreation facilities
- 6-9-11-3.9 Bonds and leases; adverse legislation
- 6-9-11-4 Expenses of commission; disbursements
- 6-9-11-4.5 Public purpose; sports and recreation facilities
- 6-9-11-5 Report by not-for-profit corporations receiving funds
- 6-9-11-6 Tax on lodgings authorized; imposition, payment, and
- 6-9-11-7 Convention and visitor promotion fund
- 6-9-11-8 Transfer and use of funds; offenses
- 6-9-11-9 Promotion of tourism and visitors; sports and recreation
IC 6-9-12 Chapter 12. Marion County Food and Beverage Tax
- 6-9-12-1 Definitions
- 6-9-12-2 Imposition of tax by ordinance
- 6-9-12-3 Taxable transactions
- 6-9-12-4 Exemptions
- 6-9-12-5 Rate of tax
- 6-9-12-6 Liability; collection
- 6-9-12-7 Procedures for imposition, payment, and collection; returns
- 6-9-12-8 Payment to capital improvement board of county
- 6-9-12-9 Repealed Repealed
IC 6-9-13 Chapter 13. Marion County Admissions Tax
IC 6-9-14 Chapter 14. Brown County Innkeeper's Tax
- 6-9-14-1 Application of chapter
- 6-9-14-2 Convention and visitors commission
- 6-9-14-3 Powers
- 6-9-14-4 Payment of expenses; budget; expenditures
- 6-9-14-5 Report by recipient of funds
- 6-9-14-6 Tax on lodging income
- 6-9-14-7 Convention and visitors fund
- 6-9-14-8 Transfer and use of funds; offenses
- 6-9-14-9 Expiration
IC 6-9-15 Chapter 15. Jefferson County Innkeeper's Tax
IC 6-9-17 Chapter 17. Madison County Innkeeper's Tax
- 6-9-17-1 Application of chapter
- 6-9-17-2 Definitions
- 6-9-17-3 Tax on lodgings; levy; exemptions; rate; payment;
- 6-9-17-4 Convention and visitor promotion fund
- 6-9-17-5 Visitor and convention commission; purpose; commission
- 6-9-17-6 Powers of commission
- 6-9-17-7 Deposit and payment of funds; audits
- 6-9-17-8 Violations
IC 6-9-18 Chapter 18. Uniform County Innkeeper's Tax
- 6-9-18-1 Application of chapter
- 6-9-18-2 Definitions
- 6-9-18-3 Tax on lodging income
- 6-9-18-4 Convention, visitor, and tourism promotion fund
- 6-9-18-5 Commission for promotion of convention, visitor, and tourism
- 6-9-18-6 Powers of commission; expenditures
- 6-9-18-6.5 Repealed Repealed
- 6-9-18-6.7 Ordinance to extend the duration of the tax on lodging income
- 6-9-18-7 Disposition of funds; audit
- 6-9-18-8 Unauthorized transfer or use of funds; offenses
IC 6-9-19 Chapter 19. Elkhart County Innkeeper's Tax
- 6-9-19-1 Application of chapter
- 6-9-19-2 Definitions
- 6-9-19-3 Tax; authorization; exemptions; rate; payment and collection
- 6-9-19-4 Convention and visitor promotion fund
- 6-9-19-5 Commission for promotion of convention and visitor industry;
- 6-9-19-6 Commission; powers; payment of expenses
- 6-9-19-7 Commission; handling and expenditure of money
- 6-9-19-8 Offenses
IC 6-9-20 Chapter 20. Vanderburgh County Food and Beverage Tax
- 6-9-20-0.3 Legalization of actions taken by county fiscal body determining
- 6-9-20-1 Application of chapter
- 6-9-20-2 Definitions
- 6-9-20-3 Imposition of tax by ordinance
- 6-9-20-4 Taxable transactions; exemptions
- 6-9-20-5 Rate of tax
- 6-9-20-6 Procedures for imposition, payment, and collection; returns
- 6-9-20-7 Repealed Repealed
- 6-9-20-7.5 Payment to county treasurer and Evansville controller
- 6-9-20-8 Repealed Repealed
- 6-9-20-8.5 Auditorium fund; deposits; use of fund
- 6-9-20-8.7 Bonds, leases, or other obligations; validity
- 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund
- 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing
- 6-9-20-9 Bonds, leases, or other obligations; covenants of general
- 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing
- 6-9-20-10 Repealed Repealed
- 6-9-20-11 County auditorium or auditorium renovation; financing and
- 6-9-20-12 Expiration of chapter
IC 6-9-21 Chapter 21. Delaware County Food and Beverage Tax
- 6-9-21-1 Application of chapter
- 6-9-21-2 Definitions
- 6-9-21-3 Adoption of ordinance
- 6-9-21-4 Taxable transactions; exceptions
- 6-9-21-5 Tax rate; gross retail income
- 6-9-21-6 Imposition, payment, and collection of tax; filing of return
- 6-9-21-7 Civic center authority; appointment of members; party
- 6-9-21-8 Payment of tax receipts to civic center authority
- 6-9-21-9 Food and beverage tax receipts fund
- 6-9-21-10 Expiration of chapter
IC 6-9-24 Chapter 24. Nashville Food and Beverage Tax
- 6-9-24-1 Application of chapter
- 6-9-24-2 Definitions
- 6-9-24-3 Ordinance imposing tax
- 6-9-24-4 Taxable transactions; exemption
- 6-9-24-5 Rate of tax
- 6-9-24-6 Collection of tax; returns
- 6-9-24-7 Payment of receipts to municipality
- 6-9-24-8 Food and beverage tax receipts fund
- 6-9-24-9 Repealed Repealed
- 6-9-24-10 Expiration of chapter
IC 6-9-25 Chapter 25. Henry County Food and Beverage Tax
- 6-9-25-1 Application of chapter
- 6-9-25-1.5 "Committee"
- 6-9-25-2 Definitions
- 6-9-25-3 Ordinance imposing food and beverage tax; adoption; certified
- 6-9-25-4 Taxable transactions
- 6-9-25-5 Tax rate
- 6-9-25-6 Imposition, payment, and collection of tax; return
- 6-9-25-7 Monthly payment of tax receipts to county treasurer
- 6-9-25-8 Food and beverage tax receipts fund; establishment;
- 6-9-25-9 Use of food and beverage tax money received before July 1,
- 6-9-25-9.5 Use of food and beverage tax money; capital expenditures
- 6-9-25-10 Repealed Repealed
- 6-9-25-10.5 County food and beverage tax council; establishment; voting;
- 6-9-25-10.7 Ordinance to rescind food and beverage tax; procedures;
- 6-9-25-11 Bonds; issuance; payment; lease of facilities
- 6-9-25-11.5 Bonds, leases, or other obligations; validity
- 6-9-25-12 Bonds, leases, or other obligations; adverse legislation
- 6-9-25-13 Tourism and economic development projects; financing;
- 6-9-25-14 Basketball hall of fame; operation and maintenance fund; use
- 6-9-25-15 County food and beverage tax advisory committee
- 6-9-25-16 Expiration of chapter
IC 6-9-26 Chapter 26. Madison County Food and Beverage Tax
- 6-9-26-1 Application of chapter
- 6-9-26-2 Definitions
- 6-9-26-3 Rate of tax; ordinance
- 6-9-26-4 Copy of ordinance
- 6-9-26-5 Effective date and application of ordinance
- 6-9-26-6 Application of tax
- 6-9-26-7 Food served off-premises, in heated state, or with eating
- 6-9-26-8 Exemptions
- 6-9-26-9 Collection; returns
- 6-9-26-10 Receipt of taxes
- 6-9-26-11 Economic development project fund; establishment; deposits
- 6-9-26-12 Use of funds
- 6-9-26-12.5 Transfer of funds; use
- 6-9-26-13 Disbursements; resolution and findings; restrictions on use
- 6-9-26-14 Repeal of ordinance
- 6-9-26-15 Pledge of funds to finance obligations
- 6-9-26-16 Repeal of ordinance; effective date; copy
- 6-9-26-17 Expiration of chapter
IC 6-9-27 Chapter 27. Miscellaneous Local Food and Beverage Taxes
- 6-9-27-1 Application of chapter
- 6-9-27-2 Definitions
- 6-9-27-3 Adoption of ordinance
- 6-9-27-4 Transactions; application of tax
- 6-9-27-5 Amount; increase ordinance
- 6-9-27-5.5 Certified copy of increase ordinance; application of increase
- 6-9-27-6 Imposition, payment, and collection; returns
- 6-9-27-7 Payments to municipal fiscal officer
- 6-9-27-8 Town food and beverage tax receipts fund
- 6-9-27-8.5 City food and beverage tax receipts fund
- 6-9-27-9 Town use of revenue; pledges to pay obligations
- 6-9-27-9.5 City use of revenue; pledges to pay obligations
- 6-9-27-10 Payment of outstanding obligations; covenant with holders
- 6-9-27-11 Expiration of chapter
IC 6-9-28 Chapter 28. Hendricks County Admissions Tax
IC 6-9-29 Chapter 29. Innkeeper's Tax Administration
- 6-9-29-1 Application of chapter
- 6-9-29-1.2 Application to rooms, lodgings, or other accommodations in a
- 6-9-29-1.5 Effective date of ordinance to be specified; certified copy of
- 6-9-29-2 Liability; penalty for failure to remit tax
- 6-9-29-3 Rights and powers of county treasurer; standard return form
- 6-9-29-4 Summary data to be provided by department of state revenue
- 6-9-29-5 Summary data to be provided to commissions
- 6-9-29-6 Requirement for marketplace facilitator to collect and remit
- 6-9-29-7 Agreement to furnish county treasurer with tax collection
- 6-9-29-8 "Innkeeper's tax fund"; restrictions
IC 6-9-29.5 Chapter 29.5. Food and Beverage Tax Administration
IC 6-9-31 Chapter 31. Capital Improvement Board Revenue
IC 6-9-32 Chapter 32. Jackson County Innkeeper's Tax
- 6-9-32-1 Application of chapter
- 6-9-32-2 Definitions
- 6-9-32-3 Levy of tax
- 6-9-32-4 Convention, visitor, and tourism promotion fund
- 6-9-32-5 Commission to promote county convention, visitor, and
- 6-9-32-6 Powers and duties of commission
- 6-9-32-7 Handling and expenditure of commission money
- 6-9-32-8 Unlawful transfers of money
IC 6-9-33 Chapter 33. Allen County Supplemental Food and Beverage
- 6-9-33-1 Application of chapter
- 6-9-33-2 Definitions
- 6-9-33-3 Ordinance imposing tax
- 6-9-33-4 Taxable transactions; exemption
- 6-9-33-5 Rate of tax
- 6-9-33-6 Collection of tax; returns
- 6-9-33-7 Payment of receipts to county treasurer
- 6-9-33-7.5 Auditor's determination; percentage of food and beverage tax
- 6-9-33-8 Supplemental coliseum improvement fund; food and beverage
- 6-9-33-9 Payment of obligations
- 6-9-33-10 Repealed Repealed
- 6-9-33-11 Coliseum operations; annual report
IC 6-9-34 Chapter 34. Entertainment Facility Admissions Tax
- 6-9-34-1 Ordinance imposing tax; exemptions
- 6-9-34-2 Admission tax rate
- 6-9-34-3 Tax liability; duty to collect tax
- 6-9-34-4 Remitting tax to city
- 6-9-34-5 City ticket tax fund; deposits of tax; uses
- 6-9-34-6 Agreement to facilitate administration
- 6-9-34-7 Covenant of general assembly; impairment of bonds
IC 6-9-35 Chapter 35. Stadium and Convention Building Food and
- 6-9-35-1 Application of chapter
- 6-9-35-2 Application of definitions
- 6-9-35-3 "Authority"
- 6-9-35-4 "Capital improvement board"
- 6-9-35-5 Imposition; deadline; rate; conditions; ordinance
- 6-9-35-6 Transmission of ordinance to state
- 6-9-35-7 Application to transactions
- 6-9-35-8 Transactions taxed
- 6-9-35-9 Transactions taxed
- 6-9-35-10 Transactions exempt
- 6-9-35-11 Collection and payment; returns
- 6-9-35-12 Tax revenue distributions
- 6-9-35-13 Food and beverage tax fund; deposits
- 6-9-35-14 Food and beverage tax fund; uses
- 6-9-35-15 Tax repeal; ordinance
- 6-9-35-16 Payment of obligations; covenant with holders
IC 6-9-36 Chapter 36. Lake County and Porter County Food and
- 6-9-36-1 Application of chapter
- 6-9-36-2 Application of definitions
- 6-9-36-3 Imposition of tax; rescission of tax; ordinances; transmission of
- 6-9-36-4 Transactions taxed
- 6-9-36-5 Transactions taxed
- 6-9-36-6 Transactions exempt
- 6-9-36-7 Collection and payment; returns
- 6-9-36-8 Distribution of revenue
- 6-9-36-9 Expiration of chapter
IC 6-9-37 Chapter 37. Hendricks County Innkeeper's Tax
- 6-9-37-1 Application of chapter; transition of fund, commission, and
- 6-9-37-2 Definitions
- 6-9-37-3 Imposition
- 6-9-37-4 Convention, visitor, and tourism promotion fund; uses
- 6-9-37-5 Commission; membership; officers
- 6-9-37-6 Commission powers
- 6-9-37-7 Revenue deposits; audits
- 6-9-37-8 Revenue transfers; prohibitions; penalty
IC 6-9-39 Chapter 39. County Option Dog Tax
- 6-9-39-1 "Animal care facility"
- 6-9-39-2 "Taxable dog"
- 6-9-39-3 Imposition of tax; adoption of ordinance by county fiscal body;
- 6-9-39-4 Repeal of tax; procedure
- 6-9-39-5 Collection; designation of collection method by ordinance
- 6-9-39-6 County option dog tax fund; canine research and education
- 6-9-39-7 Deposit of tax collections in fund; use of tax revenues
- 6-9-39-8 Distribution of tax revenues to the state; appropriation to
- 6-9-39-9 Limitation of powers of counties and municipalities; dog
IC 6-9-40 Chapter 40. Steuben County Food and Beverage Tax
- 6-9-40-1 Application
- 6-9-40-2 Definitions
- 6-9-40-3 Food and beverage tax authorized
- 6-9-40-4 Taxable transactions
- 6-9-40-5 Tax rate
- 6-9-40-6 Liability; collection
- 6-9-40-7 Distribution of food and beverage tax revenues
- 6-9-40-8 Food and beverage tax receipts fund
- 6-9-40-9 Permissible uses of money in a food and beverage tax receipts
- 6-9-40-10 Covenants
- 6-9-40-11 Legislative findings
- 6-9-40-12 Expiration of chapter
IC 6-9-41 Chapter 41. Monroe County Food and Beverage Tax
- 6-9-41-0.3 Finding of conditions unique to City of Bloomington and
- 6-9-41-1 Application of chapter
- 6-9-41-2 Definitions
- 6-9-41-3 "City"
- 6-9-41-4 "County"
- 6-9-41-5 Ordinance imposing tax
- 6-9-41-6 Taxable transactions; exemption
- 6-9-41-7 Rate of tax
- 6-9-41-8 Collection of tax; returns
- 6-9-41-9 Payment of tax to county treasurer
- 6-9-41-10 State distribution to county treasurer
- 6-9-41-11 County food and beverage tax receipts fund
- 6-9-41-12 Bloomington food and beverage tax receipts fund
- 6-9-41-13 Allocation of food and beverage taxes between county and city
- 6-9-41-14 County food and beverage tax receipts fund; requirement to
- 6-9-41-15 City food and beverage tax receipts fund; requirement to
- 6-9-41-15.5 Failure to spend money from the fund as required; ordinance
- 6-9-41-16 Advisory commission
- 6-9-41-17 Expiration of tax
IC 6-9-42 Chapter 42. Youth Sports Complex Admissions Tax
- 6-9-42-1 "Complex"
- 6-9-42-2 Adoption of ordinance imposing the tax; application of tax
- 6-9-42-3 "Paid admission"; tax rate
- 6-9-42-4 Certification of ordinance imposing the tax to the city fiscal
- 6-9-42-5 Liability for tax
- 6-9-42-6 Remitting of tax
- 6-9-42-7 City admissions tax fund; use of money in the fund
- 6-9-42-8 Additional uses of tax revenue; bonds; leases
- 6-9-42-9 State board of accounts audit
- 6-9-42-10 Covenant
IC 6-9-43 Chapter 43. Cloverdale Food and Beverage Tax
IC 6-9-44 Chapter 44. City of Fishers Food and Beverage Tax
- 6-9-44-1 Applicability
- 6-9-44-2 Applicable definitions
- 6-9-44-3 Imposition of tax by ordinance; separate hearing
- 6-9-44-4 Taxable transactions
- 6-9-44-5 Tax rate
- 6-9-44-6 Collection procedures
- 6-9-44-7 Distribution of tax revenue
- 6-9-44-8 Deposit of tax revenue
- 6-9-44-9 Use of tax revenue
- 6-9-44-10 Covenants
- 6-9-44-11 Expiration of tax
IC 6-9-45 Chapter 45. Rockville Food and Beverage Tax
- 6-9-45-1 Applicability
- 6-9-45-2 Applicable definitions
- 6-9-45-3 Imposition of tax by ordinance; separate hearing
- 6-9-45-4 Taxable transactions
- 6-9-45-5 Tax rate
- 6-9-45-6 Collection procedures
- 6-9-45-7 Distribution of tax revenue
- 6-9-45-8 Deposit of tax revenue
- 6-9-45-9 Use of tax revenue
- 6-9-45-10 Covenants
- 6-9-45-11 Expiration of tax
IC 6-9-45.5 Chapter 45.5. Historic Hotels Food and Beverage Tax
- 6-9-45.5-1 "Beverage"
- 6-9-45.5-2 "Food"
- 6-9-45.5-3 "Gross retail income"
- 6-9-45.5-4 "Historic hotel"
- 6-9-45.5-5 "Historic hotels resort"
- 6-9-45.5-6 "Person"
- 6-9-45.5-7 "Retail merchant"
- 6-9-45.5-8 Food and beverage tax
- 6-9-45.5-9 Application of food and beverage tax
- 6-9-45.5-10 Items exempt from food and beverage tax
- 6-9-45.5-11 Manner of imposition, payment, and collection; filing of
- 6-9-45.5-12 Transfer
- 6-9-45.5-13 Another food and beverage tax application
IC 6-9-45.6 Chapter 45.6. Historic Hotels Supplemental Innkeeper's Tax
IC 6-9-46 Chapter 46. Performing Arts Center Admissions Tax
- 6-9-46-1 Applicability
- 6-9-46-2 "Indoor performing arts center"
- 6-9-46-3 Authorization to impose tax
- 6-9-46-4 Rate
- 6-9-46-5 Liability for tax; collection
- 6-9-46-6 Remittance; reporting
- 6-9-46-7 Distribution
- 6-9-46-8 County performing arts center admissions tax fund
- 6-9-46-9 Contractual arrangements
- 6-9-46-10 Covenant
IC 6-9-47.5 Chapter 47.5. Orange County Food and Beverage Tax
- 6-9-47.5-1 Applicability
- 6-9-47.5-2 Applicable definitions
- 6-9-47.5-3 Imposition of tax by ordinance; separate hearing
- 6-9-47.5-4 Taxable transactions
- 6-9-47.5-5 Tax rate
- 6-9-47.5-6 Collection procedures
- 6-9-47.5-7 Distribution of tax revenue
- 6-9-47.5-8 Deposit of tax revenue
- 6-9-47.5-9 Use of tax revenue
- 6-9-47.5-10 Covenants
- 6-9-47.5-11 Expiration of tax
IC 6-9-48 Chapter 48. Vigo County Food and Beverage Tax
- 6-9-48-1 Application of chapter
- 6-9-48-2 Definitions
- 6-9-48-3 "Capital improvement board"
- 6-9-48-4 Imposition of tax by ordinance; separate hearing
- 6-9-48-5 Taxable transactions
- 6-9-48-6 Tax rate
- 6-9-48-7 Collection procedures
- 6-9-48-8 Distribution of tax revenue
- 6-9-48-9 Deposit of tax revenue
- 6-9-48-10 Use of tax revenue
- 6-9-48-11 Expiration of chapter
IC 6-9-49 Chapter 49. Attica Food and Beverage Tax
- 6-9-49-1 Applicability
- 6-9-49-2 Definitions
- 6-9-49-3 Authorization to impose tax
- 6-9-49-4 Food or beverage transactions to which tax applies
- 6-9-49-5 Rate
- 6-9-49-6 Applicability of state gross retail tax provisions
- 6-9-49-7 Distribution
- 6-9-49-8 Food and beverage tax receipts fund
- 6-9-49-9 Uses of revenue
- 6-9-49-10 Covenant
- 6-9-49-11 Expiration of tax
IC 6-9-50 Chapter 50. Danville Food and Beverage Tax
- 6-9-50-1 Applicability
- 6-9-50-2 Definitions
- 6-9-50-3 Authorization to impose tax
- 6-9-50-4 Food or beverage transactions to which tax applies
- 6-9-50-5 Rate
- 6-9-50-6 Applicability of state gross retail tax provisions
- 6-9-50-7 Distribution
- 6-9-50-8 Food and beverage tax receipts fund
- 6-9-50-9 Uses of revenue
- 6-9-50-10 Covenant
- 6-9-50-11 Expiration of tax
IC 6-9-51 Chapter 51. Greenwood Food and Beverage Tax
- 6-9-51-1 Applicability
- 6-9-51-2 Definitions
- 6-9-51-3 Authorization to impose tax
- 6-9-51-4 Food or beverage transactions to which tax applies
- 6-9-51-5 Rate
- 6-9-51-6 Applicability of state gross retail tax provisions
- 6-9-51-7 Distribution
- 6-9-51-8 Food and beverage tax receipts fund
- 6-9-51-9 Uses of revenue
- 6-9-51-10 Covenant
- 6-9-51-11 Expiration of tax
IC 6-9-52 Chapter 52. Whitestown Food and Beverage Tax
- 6-9-52-1 Applicability
- 6-9-52-2 Definitions
- 6-9-52-3 Authorization to impose tax
- 6-9-52-4 Food or beverage tax transactions to which tax applies
- 6-9-52-5 Rate
- 6-9-52-6 Applicability of state gross retail tax provisions
- 6-9-52-7 Distribution
- 6-9-52-8 Food and beverage tax receipts fund
- 6-9-52-9 Uses of revenue
- 6-9-52-10 Covenant
- 6-9-52-11 Expiration of tax
IC 6-9-53 Chapter 53. Knox County Innkeeper's Tax
- 6-9-53-1 Application of chapter
- 6-9-53-2 Definitions
- 6-9-53-3 Authorization to impose tax; limitations
- 6-9-53-4 Applicability of state gross retail tax provisions
- 6-9-53-5 Distribution
- 6-9-53-6 Convention, visitor, and tourism promotion fund
- 6-9-53-7 Commission
- 6-9-53-8 Commission; powers and duties
- 6-9-53-9 Grouseland Foundation
- 6-9-53-10 Handling of tax revenue
- 6-9-53-11 Crime; commission; improper transfer
- 6-9-53-12 Crime; Grouseland Foundation; improper transfer
IC 6-9-54 Chapter 54. Columbia City Food and Beverage Tax
- 6-9-54-1 Application of chapter
- 6-9-54-2 Definitions
- 6-9-54-3 Ordinance imposing tax; public hearing
- 6-9-54-4 Taxable transactions; exemption
- 6-9-54-5 Rate of tax
- 6-9-54-6 Collection of tax; returns
- 6-9-54-7 Payment of tax to city fiscal officer
- 6-9-54-8 City food and beverage tax receipts fund
- 6-9-54-9 Uses of revenue
- 6-9-54-10 Covenant
- 6-9-54-11 Expiration
IC 6-9-54.5 Chapter 54.5. Merrillville Food and Beverage Tax
- 6-9-54.5-1 Application of chapter
- 6-9-54.5-2 Definitions
- 6-9-54.5-3 Authorization to impose tax
- 6-9-54.5-4 Taxable transactions; exemption
- 6-9-54.5-5 Rate
- 6-9-54.5-6 Applicability of state gross retail tax provisions
- 6-9-54.5-7 Distribution
- 6-9-54.5-8 Food and beverage tax receipts fund
- 6-9-54.5-9 Uses of revenue
- 6-9-54.5-10 Covenant
- 6-9-54.5-11 Expiration
IC 6-9-55 Chapter 55. Jasper Food and Beverage Tax
- 6-9-55-1 Applicability of chapter
- 6-9-55-2 Definitions
- 6-9-55-3 Authorization to impose tax
- 6-9-55-4 Taxable transactions; exemption
- 6-9-55-5 Rate
- 6-9-55-6 Applicability of state gross retail tax provisions
- 6-9-55-7 Distribution
- 6-9-55-8 Food and beverage tax receipts fund
- 6-9-55-9 Uses of revenue
- 6-9-55-10 Covenant
- 6-9-55-11 Expiration
IC 6-9-56 Chapter 56. Hamilton County Innkeeper's Tax
- 6-9-56-1 Applicability of chapter; prior provisions remain in effect
- 6-9-56-2 Definitions
- 6-9-56-3 Authorization to impose tax; rate; distribution; applicability of
- 6-9-56-4 Convention, visitor, and tourism promotion fund; tourism
- 6-9-56-5 Commission; membership; terms of office; meetings
- 6-9-56-6 Duties of commission
- 6-9-56-7 Deposit of money in the convention, visitor, and tourism
- 6-9-56-8 Deposit of money in the tourism capital fund; uses and
- 6-9-56-9 Duties of the commission relating to handling of public funds
- 6-9-56-10 Improper transfer or receipt of money; offense
IC 6-9-57 Chapter 57. Decatur County Food and Beverage Tax
- 6-9-57-1 Applicability of chapter
- 6-9-57-2 Definitions
- 6-9-57-3 Authorization to impose tax
- 6-9-57-4 Taxable transactions; exemption
- 6-9-57-5 Rate
- 6-9-57-6 Applicability of state gross retail tax provisions
- 6-9-57-7 Distribution
- 6-9-57-8 Food and beverage tax receipts fund
- 6-9-57-9 Uses of revenue
- 6-9-57-10 Covenant
- 6-9-57-11 Expiration
IC 6-9-58 Chapter 58. Hammond Food and Beverage Tax
- 6-9-58-1 Applicability
- 6-9-58-2 Definitions
- 6-9-58-3 Authorization to impose tax
- 6-9-58-4 Food or beverage tax transactions to which tax applies
- 6-9-58-5 Rate
- 6-9-58-6 Applicability of state gross retail tax provisions
- 6-9-58-7 Distribution
- 6-9-58-8 Food and beverage tax receipts fund
- 6-9-58-9 Uses of revenue
- 6-9-58-10 Covenant
- 6-9-58-11 Expiration of tax
IC 6-9-59 Chapter 59. Cicero Food and Beverage Tax
- 6-9-59-1 Applicability
- 6-9-59-2 Definitions
- 6-9-59-3 Authorization to impose tax
- 6-9-59-4 Food or beverage tax transactions to which tax applies
- 6-9-59-5 Rate
- 6-9-59-6 Applicability of state gross retail tax provisions
- 6-9-59-7 Distribution
- 6-9-59-8 Food and beverage tax receipts fund
- 6-9-59-9 Uses of revenue
- 6-9-59-10 Covenant
- 6-9-59-11 Expiration of tax
IC 6-9-60 Chapter 60. LaGrange County Innkeeper's Tax
- 6-9-60-1 Application
- 6-9-60-2 Definitions
- 6-9-60-3 Fiscal body ability to levy tax; categories of eligible
- 6-9-60-4 Tax rate
- 6-9-60-5 Convention, visitor, and tourism promotion fund
- 6-9-60-6 Commission
- 6-9-60-7 Powers of commission
- 6-9-60-8 Handling and expenditure of money by commission
- 6-9-60-9 Unauthorized transfer; felony
- 6-9-60-10 Termination and expiration
IC 6-9-61 Chapter 61. Marion Food and Beverage Tax
- 6-9-61-1 Application
- 6-9-61-2 Application of definitions
- 6-9-61-3 Fiscal body ability to levy tax
- 6-9-61-4 Applicable transactions
- 6-9-61-5 Tax rate
- 6-9-61-6 Imposition, payment, and collection of tax
- 6-9-61-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-61-8 Food and beverage tax receipts fund
- 6-9-61-9 Uses of money in fund
- 6-9-61-10 Covenant of general assembly with holders of obligations
- 6-9-61-11 Termination and expiration
IC 6-9-62 Chapter 62. Shelbyville Food and Beverage Tax
- 6-9-62-1 Application
- 6-9-62-2 Application of definitions
- 6-9-62-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-62-4 Applicable transactions
- 6-9-62-5 Tax rate
- 6-9-62-6 Imposition, payment, and collection of tax
- 6-9-62-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-62-8 Food and beverage tax receipts fund
- 6-9-62-9 Uses of money in fund
- 6-9-62-10 Covenant of general assembly with holders of obligations
- 6-9-62-11 Termination and expiration
IC 6-9-63 Chapter 63. New Haven Food and Beverage Tax
- 6-9-63-1 Application
- 6-9-63-2 Application of definitions
- 6-9-63-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-63-4 Applicable transactions
- 6-9-63-5 Tax rate
- 6-9-63-6 Imposition, payment, and collection of tax
- 6-9-63-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-63-8 Food and beverage tax receipts fund
- 6-9-63-9 Uses of money in fund
- 6-9-63-10 Covenant of general assembly with holders of obligations
- 6-9-63-11 Termination and expiration
IC 6-9-64 Chapter 64. Richmond Food and Beverage Tax
- 6-9-64-1 Application
- 6-9-64-2 Application of definitions
- 6-9-64-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-64-4 Applicable transactions
- 6-9-64-5 Tax rate
- 6-9-64-6 Imposition, payment, and collection of tax
- 6-9-64-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-64-8 Food and beverage tax receipts fund
- 6-9-64-9 Uses of money in fund
- 6-9-64-10 Covenant of general assembly with holders of obligations
- 6-9-64-11 Termination and expiration
IC 6-9-65 Chapter 65. Centerville Food and Beverage Tax
- 6-9-65-1 Application
- 6-9-65-2 Application of definitions
- 6-9-65-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-65-4 Applicable transactions
- 6-9-65-5 Tax rate
- 6-9-65-6 Imposition, payment, and collection of tax
- 6-9-65-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-65-8 Food and beverage tax receipts fund
- 6-9-65-9 Uses of money in fund
- 6-9-65-10 Covenant of general assembly with holders of obligations
- 6-9-65-11 Termination and expiration
IC 6-9-66 Chapter 66. Cambridge City Food and Beverage Tax
- 6-9-66-1 Application
- 6-9-66-2 Application of definitions
- 6-9-66-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-66-4 Applicable transactions
- 6-9-66-5 Tax rate
- 6-9-66-6 Imposition, payment, and collection of tax
- 6-9-66-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-66-8 Food and beverage tax receipts fund
- 6-9-66-9 Uses of money in fund
- 6-9-66-10 Covenant of general assembly with holders of obligations
- 6-9-66-11 Termination and expiration
IC 6-9-67 Chapter 67. Hagerstown Food and Beverage Tax
- 6-9-67-1 Application
- 6-9-67-2 Application of definitions
- 6-9-67-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-67-4 Applicable transactions
- 6-9-67-5 Tax rate
- 6-9-67-6 Imposition, payment, and collection of tax
- 6-9-67-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-67-8 Food and beverage tax receipts fund
- 6-9-67-9 Uses of money in fund
- 6-9-67-10 Covenant of general assembly with holders of obligations
- 6-9-67-11 Termination and expiration
IC 6-9-68 Chapter 68. Fountain City Food and Beverage Tax
- 6-9-68-1 Application
- 6-9-68-2 Application of definitions
- 6-9-68-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-68-4 Applicable transactions
- 6-9-68-5 Tax rate
- 6-9-68-6 Imposition, payment, and collection of tax
- 6-9-68-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-68-8 Food and beverage tax receipts fund
- 6-9-68-9 Uses of money in fund
- 6-9-68-10 Covenant of general assembly with holders of obligations
- 6-9-68-11 Termination and expiration
IC 6-9-69 Chapter 69. Greens Fork Food and Beverage Tax
- 6-9-69-1 Application
- 6-9-69-2 Application of definitions
- 6-9-69-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-69-4 Applicable transactions
- 6-9-69-5 Tax rate
- 6-9-69-6 Imposition, payment, and collection of tax
- 6-9-69-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-69-8 Food and beverage tax receipts fund
- 6-9-69-9 Uses of money in fund
- 6-9-69-10 Covenant of general assembly with holders of obligations
- 6-9-69-11 Termination and expiration
IC 6-9-70 Chapter 70. Milton Food and Beverage Tax
- 6-9-70-1 Application
- 6-9-70-2 Application of definitions
- 6-9-70-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-70-4 Applicable transactions
- 6-9-70-5 Tax rate
- 6-9-70-6 Imposition, payment, and collection of tax
- 6-9-70-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-70-8 Food and beverage tax receipts fund
- 6-9-70-9 Uses of money in fund
- 6-9-70-10 Covenant of general assembly with holders of obligations
- 6-9-70-11 Termination and expiration
IC 6-9-71 Chapter 71. Dublin Food and Beverage Tax
- 6-9-71-1 Application
- 6-9-71-2 Application of definitions
- 6-9-71-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-71-4 Applicable transactions
- 6-9-71-5 Tax rate
- 6-9-71-6 Imposition, payment, and collection of tax
- 6-9-71-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-71-8 Food and beverage tax receipts fund
- 6-9-71-9 Uses of money in fund
- 6-9-71-10 Covenant of general assembly with holders of obligations
- 6-9-71-11 Termination and expiration
IC 6-9-72 Chapter 72. Mount Auburn Food and Beverage Tax
- 6-9-72-1 Application
- 6-9-72-2 Application of definitions
- 6-9-72-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-72-4 Applicable transactions
- 6-9-72-5 Tax rate
- 6-9-72-6 Imposition, payment, and collection of tax
- 6-9-72-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-72-8 Food and beverage tax receipts fund
- 6-9-72-9 Uses of money in fund
- 6-9-72-10 Covenant of general assembly with holders of obligations
- 6-9-72-11 Termination and expiration
IC 6-9-73 Chapter 73. Madison Food and Beverage Tax
- 6-9-73-1 Application
- 6-9-73-2 Application of definitions
- 6-9-73-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-73-4 Applicable transactions
- 6-9-73-5 Tax rate
- 6-9-73-6 Imposition, payment, and collection of tax
- 6-9-73-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-73-8 Food and beverage tax receipts fund
- 6-9-73-9 Uses of money in fund
- 6-9-73-10 Covenant of general assembly with holders of obligations
- 6-9-73-11 Termination and expiration
IC 6-9-74 Chapter 74. Boone County Innkeeper's Tax
- 6-9-74-1 Application
- 6-9-74-2 Definitions
- 6-9-74-3 Fiscal body ability to levy tax; categories of eligible
- 6-9-74-4 Tax rate
- 6-9-74-5 Convention, visitor, and tourism promotion fund
- 6-9-74-6 Commission
- 6-9-74-7 Powers of commission
- 6-9-74-8 Resolution authorizing agreement that pledges amounts
- 6-9-74-9 Handling and expenditure of money by commission
- 6-9-74-10 Unauthorized transfer; felony
- 6-9-74-11 Termination and expiration
IC 6-9-75 Chapter 75. Parke County Innkeeper's Tax
- 6-9-75-1 Application
- 6-9-75-2 Definitions
- 6-9-75-3 Fiscal body ability to levy tax; categories of eligible
- 6-9-75-4 Tax rate
- 6-9-75-5 Convention, visitor, and tourism promotion fund
- 6-9-75-6 Commission
- 6-9-75-7 Powers of commission
- 6-9-75-8 Handling and expenditure of money by commission
- 6-9-75-9 Unauthorized transfer; felony
- 6-9-75-10 Termination and expiration
IC 6-9-76 Chapter 76. Switzerland County Innkeeper's Tax
- 6-9-76-1 Application
- 6-9-76-2 Definitions
- 6-9-76-3 Fiscal body ability to levy tax; categories of eligible
- 6-9-76-4 Tax rate
- 6-9-76-5 Convention, visitor, and tourism promotion fund
- 6-9-76-6 Tourism capital fund
- 6-9-76-7 Commission
- 6-9-76-8 Powers of commission
- 6-9-76-9 Handling and expenditure of money by commission
- 6-9-76-10 Unauthorized transfer; felony
- 6-9-76-11 Termination and expiration
IC 6-9-77 Chapter 77. Ellettsville Food and Beverage Tax
- 6-9-77-1 Application
- 6-9-77-2 Application of definitions
- 6-9-77-3 Fiscal body ability to adopt ordinance to impose tax
- 6-9-77-4 Applicable transactions
- 6-9-77-5 Tax rate
- 6-9-77-6 Imposition, payment, and collection of tax
- 6-9-77-7 Amounts received paid monthly to treasurer of state; warrants
- 6-9-77-8 Food and beverage tax receipts fund
- 6-9-77-9 Uses of money in fund
- 6-9-77-10 Covenant of general assembly with holders of obligations
- 6-9-77-11 Termination and expiration