Indiana Code — Title 6 (Taxation)
IC 6-9-45-11
Expiration of tax
Sec. 11. (a) The tax authorized under this chapter expires on the later of:
# (1)
January 1, 2045; or
# (2)
the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.
(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:
(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and
(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.
The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).
As added by P.L.236-2023, SEC.112.
Amendment history
As added by P.L.236-2023, SEC.112.
Source: view the official text
Nearby sections (25 sections)
- 6-9-44-10 · Covenants
- 6-9-44-11 · Expiration of 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
- 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