Indiana Code — Title 6 (Taxation)
IC 6-1.1-3-27
Fees
Note: This version of section effective until 1-1-2026. See also following repeal of this section, effective 1-1-2026.
Sec. 27.
# (a)
The department shall adopt rules under IC 4-22-2 to set a fee for the submission of a personal property return using the personal property online submission portal described in section 26 of this chapter.
# (b)
A person filing a personal property return using the personal property online submission portal shall pay a fee established under subsection (a) to the county auditor.
# (c)
All revenue collected under this section shall be transferred by the county auditor to the treasurer of state for deposit in the personal property online submission portal fund established by section 28 of this chapter.
As added by P.L.108-2019, SEC.103.
Amendment history
As added by P.L.108-2019, SEC.103.
Source: view the official text
Nearby sections (25 sections)
- 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…
- 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…
- 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…
- 6-1.1-3-26 · Online portal for personal property tax returns;…
- 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
- 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
- 6-1.1-4-4.2 · County reassessment plan; approval by department of local
- 6-1.1-4-4.3 · Repealed
- 6-1.1-4-4.4 · Repealed
- 6-1.1-4-4.5 · Annual adjustment of assessed value of real property;…
- 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…