Partnertax.ai
Start free trial →

Indiana Code — Title 6 (Taxation)

IC 6-8.1-3-25

Deposit of amounts collected under an amnesty program

Official textiga.in.govlast amended 11 subsections

Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2025, as follows:

# (1)

County income tax collected under IC 6-3.5-1.1, IC 6-3.5-6, or IC 6-3.5-7 (all repealed January 1, 2017) shall be distributed to counties in the same manner as otherwise provided by the appropriate chapter of the Indiana Code.

# (2)

Eight percent (8%) of inheritance tax collected for resident decedents shall be distributed to counties in the manner provided under IC 6-4.1-9-6.

# (3)

County innkeeper's tax collected shall be deposited as required by IC 6-9.

# (4)

County and municipal food and beverage tax collected shall be deposited as required by IC 6-9.

# (5)

County admissions taxes collected shall be deposited as required by IC 6-9-13 and IC 6-9-28.

# (6)

Aircraft license excise tax collected shall be deposited as required by IC 6-6-6.5-21.

# (7)

Auto rental excise tax collected shall be deposited as required by IC 6-6-9-11.

# (8)

Supplemental auto rental excise tax shall be deposited as otherwise required by the appropriate chapter of the Indiana Code.

# (9)

Financial institutions tax collected shall be deposited as required by IC 6-5.5-8-2.

# (10)

After making the deposits in subdivisions (1) through (9), any remaining amounts collected must be deposited into the state general fund.
As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94.

Amendment history

As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94.

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
Nearby sections (25 sections)
  1. 6-8.1-3-14 · Motor fuel taxes; apportionment on allocation basis;…
  2. 6-8.1-3-15 · Report; uncollectible delinquent tax liabilities
  3. 6-8.1-3-16 · Outstanding tax warrants; list; tax releases; motor…
  4. 6-8.1-3-17 · Settlement of tax liability disputes; waiver of interest…
  5. 6-8.1-3-18 · Repealed
  6. 6-8.1-3-19 · Repealed
  7. 6-8.1-3-20 · Duty to enter a memorandum of understanding with the
  8. 6-8.1-3-21 · Indiana to become member of Multistate Tax Commission; cost
  9. 6-8.1-3-21.2 · Information sharing concerning construction workers
  10. 6-8.1-3-23 · Information sharing; business formation
  11. 6-8.1-3-24 · Expired
  12. 6-8.1-3-24.5 · Administrative rules
  13. 6-8.1-3-25 · Deposit of amounts collected under an amnesty program
  14. 6-8.1-3-26 · Report; geographic information systems mapping of local
  15. 6-8.1-3-27 · Requirement for each county to periodically submit data to…
  16. 6-8.1-3-28 · Procedures when tax is distributed to a county in error
  17. 6-8.1-3-29 · Taxpayer receipt for INTIME electronic account holders;
  18. 6-8.1-4-1 · Establishment of division; division of audit; duties
  19. 6-8.1-4-1.5 · Repealed
  20. 6-8.1-4-1.6 · Special tax division; duties
  21. 6-8.1-4-2 · Audit and special tax divisions; powers and duties
  22. 6-8.1-4-3 · Personnel of divisions; administration of divisions
  23. 6-8.1-4-4 · Commercial motor vehicle owners or operators registration
  24. 6-8.1-4-5 · Authority to deny applications involving commercial motor
  25. 6-8.1-5-1 · Proposed assessment; notice; protest; hearing; letter of
Full table of contents →