Ind. Code § 6-3.1-1-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 1 / Section 6-3.1-1-5
Riverboat building tax credit allowed despite repeal of tax credit statute if qualified investments certified before January 1, 2015
Status: in_force

Sec. 5. (a) As used in this section, "qualified taxpayer" means a taxpayer whose proposed costs to build or refurbish a riverboat are certified before January 1, 2015, as qualified investments under IC 6-3.1-17 (before its repeal) by the Indiana economic development corporation.

(b) A qualified taxpayer may claim a tax credit for the taxable year in which the qualified investment described in subsection (a) is made regardless of whether the qualified investment is made in a taxable year beginning after December 31, 2014, as if IC 6-3.1-17 had not been repealed.

(c) To receive the credit allowed under this section, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. The qualified taxpayer shall submit to the department the certification of credit by the Indiana economic development corporation, proof of payment of the certified qualified investment, and all information that the department determines is necessary for the calculation of the credit provided under IC 6-3.1-17 (before its repeal) and for the determination of whether an investment cost is a qualified investment cost.

(d) The amount of tax credits allowed under this section may not exceed one million dollars ($1,000,000) in a state fiscal year.

(e) The department shall record the time of filing of each application for allowance of a credit under subsection (c) and shall approve the applications, if they otherwise qualify for a tax credit under IC 6-3.1-17 (before its repeal), in the chronological order in which the applications are filed in the state fiscal year.

(f) When the total credits approved under this section equal the maximum amount allowable in a state fiscal year, no application thereafter filed for that same fiscal year shall be approved. However, if an applicant for whom a credit has been approved fails to file the statement of proof of payment required under subsection (c), an amount equal to the credit previously allowed or set aside for the applicant may be allowed to any subsequent applicant in the year. In addition, the department may, if the applicant so requests, approve a credit application, in whole or in part, with respect to the next succeeding state fiscal year.

As added by P.L.190-2014, SEC.15.
Ind. Code § 6-6-2.5-26.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-26.5
"Truck stop"
Status: in_force

Sec. 26.5. As used in this chapter, "truck stop" means a place of business designed for providing service to trucks and truck drivers, including selling fuel to truck drivers and providing support facilities for truck drivers.

As added by P.L.227-2013, SEC.18.
Ind. Code § 6-9-7-9 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-9
Supplemental innkeeper's tax fund; uses
Status: in_force

Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a supplemental innkeeper's tax fund. The treasurer shall deposit in the fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that exceeds five percent (5%).

(b) Money in the fund may be used for any purpose that in the discretion of the county fiscal body promotes economic development in the county.

As added by P.L.214-2005, SEC.28.
Ind. Code § 6-1.1-5-5.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-5.7
Auditor's endorsement required for recording of deed creating interest from previously existing parcel or parcels; effect of noncompliance
Status: in_force

Sec. 5.7. (a) A county recorder may record or accept for recording a deed or other instrument of conveyance that transfers an ownership interest in real property subject to section 5.5 of this chapter only if the county auditor has endorsed the deed or other instrument of transfer as required by section 5.5 of this chapter.

(b) The failure of any deed or other instrument of conveyance to be endorsed in compliance with section 5.5 of this chapter does not affect the validity of the notice given by the recording of the deed or instrument.

As added by P.L.51-1997, SEC.4.
Ind. Code § 6-3.1-30-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-2
"Eligible business"
Status: in_force

Sec. 2. As used in this chapter, "eligible business" means either of the following:

(1) A business that:

(A) is engaged in either interstate or intrastate commerce;

(B) maintains a corporate headquarters at a location outside Indiana;

(C) has not previously maintained a corporate headquarters at a location in Indiana;

(D) had annual worldwide revenues of at least fifty million dollars ($50,000,000) for the taxable year immediately preceding the business's application for a tax credit under section 12 of this chapter; and

(E) commits contractually to relocating its corporate headquarters to Indiana.

(2) A business that:

(A) is engaged in either interstate or intrastate commerce;

(B) maintains a corporate headquarters at a location outside Indiana;

(C) has not previously maintained a corporate headquarters at a location in Indiana;

(D) either:

(i) received at least four million dollars ($4,000,000) in venture capital in the six (6) months immediately preceding the business's application for a tax credit under section 12 of this chapter; or

(ii) closes on at least four million dollars ($4,000,000) in venture capital not later than six (6) months after submitting the business's application for a tax credit under section 12 of this chapter; and

(E) commits contractually to relocating:

(i) its corporate headquarters to Indiana; or

(ii) the number of jobs that equals eighty percent (80%) of the business's total payroll during the immediately preceding quarter to a location in Indiana.

As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.8; P.L.288-2013, SEC.62; P.L.158-2019, SEC.20.
Ind. Code § 6-1.1-30-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-16
Repealed
Status: repealed

As added by P.L.234-2007, SEC.204. Repealed by P.L.159-2020, SEC.47.
Ind. Code § 6-6-6.5-10.7 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.7
Excise tax on inventory aircraft; assessment, reporting, remission of tax, penalties, and interest; aircraft held other than for inventory use
Status: in_force

Sec. 10.7. (a) The aircraft excise tax shall be assessed on each inventory aircraft held by a dealer on the last day of December.

(b) Each year a dealer shall submit to the department:

(1) an update of the list of known aircraft in inventory, which the department may at its discretion supply; or

(2) a completed form 7695 for each inventory aircraft.

(c) The dealer shall compute the amount of aircraft excise tax due and remit the full amount along with any forms prescribed by the department.

(d) For aircraft deleted from the inventory list, the dealer shall provide complete sale information and shall submit the applicable information if directed to by the department.

(e) A dealer who fails to file and remit the excise tax due for all inventory aircraft as required by the department is subject to the penalty and interest provision of this chapter for each inventory aircraft omitted.

(f) A dealer who holds aircraft for other than inventory use is subject to the nondealer provisions contained in this chapter regarding those specific aircraft.

As added by P.L.65-1997, SEC.17. Amended by P.L.245-2015, SEC.23.
Ind. Code § 6-2.5-1-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-2
"Retail transaction" and "retail unitary transaction"
Status: in_force

Sec. 2. (a) "Retail transaction" means a transaction of a retail merchant that constitutes selling at retail as described in IC 6-2.5-4-1 or that is described in any other section of IC 6-2.5-4.

(b) "Retail unitary transaction" means a unitary transaction that is also a retail transaction.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2022, SEC.13.
Ind. Code § 6-1.1-12-40.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-40.5
Limits on deductions for mobile or manufactured homes
Status: in_force

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the mobile home or manufactured home.

As added by P.L.291-2001, SEC.143.
Ind. Code § 6-3-5-2 — Indiana Code / Title 6 / Article 3 / Chapter 5 / Section 6-3-5-2
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.502. As amended by P.L.2-1988, SEC.13. Repealed by P.L.28-1997, SEC.31.
Ind. Code § 6-7-1-33 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-33
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27e; Acts 1965, c.225, s.6. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-8.1-9-1.2 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-1.2
Filing fee refund
Status: in_force

Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under IC 33-26-9-1 from the state general fund.

As added by P.L.100-1989, SEC.1. Amended by P.L.98-2004, SEC.75.
Ind. Code § 6-7-2-6 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-6
"Wholesale price"
Status: in_force

Sec. 6. As used in this chapter, "wholesale price" means the net price shown on an invoice and at which the manufacturer of the tobacco products sells tobacco products to distributors, excluding any discount or other reduction that is not shown on the invoice.

As added by P.L.96-1987, SEC.7. Amended by P.L.155-2012, SEC.2.
Ind. Code § 6-6-9-3 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-3
"Passenger motor vehicle" defined
Status: in_force

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.

As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.47; P.L.214-2007, SEC.2.
Ind. Code § 6-8.1-3-8.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-8.5
Taxpayer hearings
Status: in_force

Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article.

(b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible.

(c) The department shall notify the taxpayer before the hearing that the taxpayer is entitled to:

(1) have a representative qualified under section 8 of this chapter present at the hearing; and

(2) record the hearing.

(d) The department may not record a hearing unless the department notifies the taxpayer before the hearing begins that the department:

(1) intends to record the hearing; and

(2) will provide a copy of the recording to the taxpayer.

As added by P.L.332-1989(ss), SEC.24.
Ind. Code § 6-1.1-8.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.2 / Section 6-1.1-8.2-4
Entitlement to credit
Status: in_force

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

As added by P.L.253-1999, SEC.2.
Ind. Code § 6-1.1-10.3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-3
"Exemption ordinance"
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council.

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9.
Ind. Code § 6-3.1-19-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-1
"State and local tax liability"
Status: in_force

Sec. 1. As used in this chapter, "state and local tax liability" means a taxpayer's total tax liability incurred under:

(1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

(2) IC 6-3.6 (local income tax);

(3) IC 6-5.5 (the financial institutions tax); and

(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

As added by P.L.125-1998, SEC.3. Amended by P.L.192-2002(ss), SEC.113; P.L.197-2016, SEC.30; P.L.154-2020, SEC.17.
Ind. Code § 6-3.1-21-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-6
Credit; amount; calculation; eligible persons; determination of taxpayer's earned income; cost of living adjustments under the Internal Revenue Code
Status: in_force

Sec. 6. (a) Except as provided by subsections (b), (d), and (e), an individual who is eligible for an earned income tax credit under Section 32 of the Internal Revenue Code as in effect on January 1, 2023, is eligible for a credit under this chapter equal to ten percent (10%) of the amount of the federal earned income tax credit that the individual:

(1) is eligible to receive in the taxable year; and

(2) claimed for the taxable year;

under Section 32 of the Internal Revenue Code as in effect on January 1, 2023.

(b) In the case of a nonresident taxpayer or a resident taxpayer residing in Indiana for a period of less than the taxpayer's entire taxable year, the amount of the credit is equal to the product of:

(1) the amount determined under subsection (a); multiplied by

(2) the quotient of the taxpayer's income taxable in Indiana divided by the taxpayer's total income.

(c) If the credit amount exceeds the taxpayer's adjusted gross income tax liability for the taxable year, the excess shall be refunded to the taxpayer.

(d) If a taxpayer properly elects to determine the taxpayer's earned income in accordance with the federal Bipartisan Budget Act of 2018 for purposes of the credit under Section 32 of the Internal Revenue Code for a taxable year beginning after December 31, 2016, the election shall be treated as being made for purposes of the credit under this chapter.

(e) The minimum earned income amounts and phaseout threshold amounts for the credit under this section are subject to the same cost of living adjustments provided in the Internal Revenue Code.

As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss), SEC.114; P.L.131-2008, SEC.17; P.L.146-2008, SEC.325; P.L.1-2009, SEC.52; P.L.229-2011, SEC.87; P.L.242-2015, SEC.23; P.L.214-2018(ss), SEC.11; P.L.168-2021, SEC.1; P.L.201-2023, SEC.100.
Ind. Code § 6-1.5-2-1 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-1
Establishment of board; members; terms; quorum
Status: in_force

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana board is composed of three (3) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board.

(b) Two (2) members of the Indiana board must be members of one (1) major political party, and one (1) member of the board must be a member of the other major political party.

(c) Except as provided in subsections (d) and (e), the term of office of an Indiana board member is four (4) years.

(d) The initial terms of office of the Indiana board are as follows:

(1) For one (1) board member, one (1) year.

(2) For one (1) board member, two (2) years.

(3) For one (1) board member, three (3) years.

(e) An Indiana board member appointed to fill a vacancy shall serve for the unexpired term of the member's predecessor.

(f) Any two (2) members of the Indiana board constitute a quorum for the transaction of business. Action may be taken by the Indiana board only upon the vote of a majority of the whole board.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.1-5.5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-11
Repealed
Status: repealed

As added by P.L.63-1993, SEC.1. Repealed by P.L.6-1997, SEC.239.
Ind. Code § 6-4.1-12-6.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-6.5
Determination of department of state revenue resulting in tax increase; statement in rules
Status: in_force

Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a person's tax liability take effect before the date on which it is promulgated in a rule.

As added by Acts 1979, P.L.75, SEC.14.
Ind. Code § 6-3-5-4 — Indiana Code / Title 6 / Article 3 / Chapter 5 / Section 6-3-5-4
Mutual economic development agreements with bordering states; payment agreement
Status: in_force

Sec. 4. (a) If the Indiana economic development corporation established under IC 5-28 and a similar agency or body of a state bordering Indiana enter into an agreement for mutual economic development, the department of state revenue may enter into a payment agreement with that bordering state or an authorized agency of that bordering state. The payment agreement must provide for an obligation by the bordering state substantially similar to this section. The payment agreement must be reviewed by the budget agency.

(b) A payment agreement must provide that the payment by the department of state revenue cannot exceed the incremental income tax withholdings collected by the department as a result of the compensation of new employees who are Indiana residents and whose jobs are being incentivized by that border state under an agreement for mutual economic development.

(c) The amount needed to make the payment is appropriated from the state general fund.

As added by P.L.158-2019, SEC.9.
Ind. Code § 6-3-4.5-3 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-3
Department audit or investigation; tax attribute; report of proposed partnership adjustments
Status: in_force

Sec. 3. (a) If the department conducts an audit or investigation of a partnership, and the department determines that the partnership:

(1) did not correctly report any tax attribute for a taxable year; or

(2) did not correctly allocate any tax attribute for a taxable year;

the department may adjust or reallocate the tax attribute. If the department makes an adjustment or reallocation to one (1) or more tax attributes, the department shall provide a report of proposed partnership adjustments for the taxable year to the partnership.

(b) The report of proposed partnership adjustments shall list:

(1) the department's adjustments to tax attributes; and

(2) if the report of proposed partnership adjustments is not attributed to one (1) or more affected direct partners in proportion to their share of income from the partnership, the allocation of the department's adjustments to such affected direct partners. The portion of adjustments not specifically allocated to partners in the report of proposed partnership adjustments shall be considered to be allocated in proportion to their share of income from the partnership and adjusted to account for the partners whose adjustments are specifically allocated to them.

(c) If the report of proposed partnership adjustments for a taxable year results in either:

(1) a potential increase in tax to one (1) or more direct partners; or

(2) if the partnership reported tax attributes that would result in a refund of tax to one (1) or more partners, a reduction in that refund;

such report shall be treated as a proposed assessment under IC 6-8.1-5 to the partnership.

(d) If the result for partnership adjustments for a taxable year results in:

(1) no direct increase in tax to any direct partner; and

(2) a change in tax attributes to one (1) or more direct partners that would result in a refund in excess of any refund claimed;

the department shall issue a report of proposed partnership adjustments to the partnership reflecting such adjustments. Any refund arising from a report of proposed partnership adjustments shall be issued to the partners, subject to the partner claiming the refund and any statute of limitations on such refunds. In the case of partnership adjustments otherwise described in this subsection that result from a partnership adjustment described in subsection (c), all such partnership adjustments shall be treated as adjustments to which subsection (c) applies.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.43; P.L.1-2023, SEC.12.
Ind. Code § 6-9-62-10 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-10
Covenant of general assembly with holders of obligations
Status: repealed

Sec. 10. With respect to obligations for which a pledge has been made under section 9 of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the payment of any of the obligations is outstanding.

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-7-2-20 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-20
Record keeping violations
Status: in_force

Sec. 20. A distributor or remote seller who does not comply with the requirements of IC 6-8.1-5-4 commits a Class B misdemeanor.

As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.79.
Ind. Code § 6-9-41-12 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-12
Bloomington food and beverage tax receipts fund
Status: in_force

Sec. 12. (a) If an ordinance is adopted under section 5 of this chapter, the fiscal officer of the city shall establish a food and beverage tax receipts fund.

(b) The fiscal officer shall deposit in the fund county food and beverage tax revenue that the fiscal officer receives.

(c) Any money earned from the investment of money in the fund becomes part of the fund.

(d) Money in the fund at the end of the city fiscal year does not revert to the city general fund.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-3.6-9-17.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-17.5
Certified distribution; accounting and transfer requirements
Status: in_force

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Effective 7-1-2028.

Sec. 17.5. After December 31, 2028, the county's certified distribution amount for 2029 shall be maintained in the accounting for the county under section 21 of this chapter and transferred as set forth in section 21 of this chapter.

As added by P.L.68-2025, SEC.171. Amended by P.L.157-2026, SEC.146.
Ind. Code § 6-1.1-1-22.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-22.7
Repealed
Status: repealed

As added by P.L.88-2005, SEC.6. Repealed by P.L.146-2008, SEC.818.
Ind. Code § 6-7-1-0.4 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-0.4
Repealed
Status: repealed

As added by P.L.220-2011, SEC.161. Amended by P.L.213-2025, SEC.84. Repealed by P.L.128-2026, SEC.29.
Ind. Code § 6-9-54.5-11 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-11
Expiration
Status: in_force

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.

(b) This chapter expires July 1, 2045.

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-3.6-2-18 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-18
"Welfare allocation amount"
Status: in_force

Sec. 18. "Welfare allocation amount" means an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under a former tax in 2008, the property taxes imposed by the county in 2008 for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, and children with special health care needs county fund, plus, in the case of Marion County, thirty-five million dollars ($35,000,000).

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-1.1-606.5 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-606.5
Registration and licensure of persons transporting gasoline in and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion
Status: in_force

Sec. 606.5. (a) Every person included within the terms of section 606(a) and 606(c) of this chapter shall register with the administrator before engaging in those activities. The administrator shall issue a transportation license to a person who registers with the administrator under this section.

(b) Every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways in Indiana for purposes other than use and consumption by that person may not make a delivery of that gasoline to any person in Indiana other than a licensed distributor except:

(1) when the tax imposed by this chapter on the receipt of the transported gasoline was charged and collected by the parties; and

(2) under the circumstances described in section 205 of this chapter.

(c) Every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle upon the highways of Indiana for purposes other than use and consumption by that person may not, on the journey carrying that gasoline to points outside Indiana, make delivery of that fuel to any person in Indiana.

(d) A distributor's or an Indiana transportation license is required for a person or the person's agent acting in the person's behalf to operate a vehicle for the purpose of delivering gasoline within the boundaries of Indiana when the vehicle has a total tank capacity of at least eight hundred fifty (850) gallons.

(e) The operator of a vehicle to which this section applies shall at all times when engaged in the transporting of gasoline on the highways have with the vehicle an invoice or manifest showing the origin, quantity, nature, and destination of the gasoline that is being transported.

(f) The department shall provide for relief if a shipment of gasoline is legitimately diverted from the represented destination state after the shipping paper has been issued by a terminal operator or if a terminal operator failed to cause proper information to be printed on the shipping paper. Provisions for relief under this subsection:

(1) must require that the shipper or its agent obtain a diversion number within twenty-four (24) hours of the diversion and report the number on the shipper's or agent's monthly return to the department; and

(2) must be consistent with the refund provisions of this chapter.

As added by P.L.69-1991, SEC.8. Amended by P.L.129-2001, SEC.10; P.L.182-2009(ss), SEC.234; P.L.234-2019, SEC.18; P.L.146-2020, SEC.32.
Ind. Code § 6-3.1-35-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-6
Credit assignment
Status: in_force

Sec. 6. (a) A holder of a state tax credit may transfer, sell, or assign all or part of a state tax credit for a taxable year in the state tax credit period of the associated qualified project if the holder of the state tax credit complies with this section.

(b) A holder shall furnish the following to the transferee, purchaser, or assignee:

(1) A copy of the eligibility statement for the qualified project.

(2) A declaration, on a form prescribed by the department, that states:

(A) the percentage of the state tax credit for the taxable year that was held by the transferor before the transfer;

(B) the percentage of the state tax credit for the taxable year that will be held by the transferor after the transfer;

(C) the percentage of the state tax credit for the taxable year that will be held by the transferee after the transfer; and

(D) any other information required by the department.

The percentage specified in clause (A) must equal the sum of the percentages specified in clauses (B) and (C).

(3) Copies of other documents in the possession of the transferor that relate to the transferor's right to claim the state tax credit provided by this chapter, if any.

(c) A transferor of all or part of a state tax credit for a taxable year under this section shall report the transaction to the department in the manner prescribed by the department.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-1.1-8-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-6
Bridge companies
Status: in_force

Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property.

(b) A bridge company's definite-situs distributable property consists of:

(1) bridges;

(2) land on which bridge heads are located; and

(3) the company's rights-of-way.

(c) A bridge company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company has property that is described in either subsection (a) or (b). The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the bridge company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the value of the company's property which is located in the taxing district and which is described in either subsection (a) or (b), and the denominator of which is the value of the company's property which is located in this state and which is described in either subsection (a) or (b).

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(7) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.12; P.L.90-2002, SEC.58.
Ind. Code § 6-4.1-10-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-4
Appeal of refund order; complaint; jurisdiction
Status: in_force

Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within ninety (90) days after the department enters the order, file a complaint in which the department is named as the defendant.

(b) The court which has jurisdiction over an appeal initiated under this section is:

(1) the probate court of the county in which administration of the estate is pending, if the appeal involves either a resident or a nonresident decedent's estate and administration of the estate is pending;

(2) the probate court of the county in which the decedent was domiciled at the time of the decedent's death, if the appeal involves a resident decedent's estate and no administration of the estate is pending in Indiana; or

(3) the probate court of any county in which any of the decedent's property was located at the time of the decedent's death, if the appeal involves a nonresident decedent's estate and no administration of the estate is pending in Indiana.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.27; P.L.205-2013, SEC.113.
Ind. Code § 6-3.5-10-5 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-5
Increase or decrease of surtax
Status: in_force

Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to motor vehicles registered after December 31 of the year in which the ordinance to change the amount is adopted. A new amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax amount is effective, the surtax amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax amount is first effective.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.26; P.L.111-2021, SEC.5.
Ind. Code § 6-9-2-0.3 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-0.3
Repealed
Status: repealed

As added by P.L.220-2011, SEC.164. Repealed by P.L.6-2012, SEC.58.
Ind. Code § 6-1.1-10.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-9
Application not required
Status: in_force

Sec. 9. A taxpayer is not required to file an application to qualify for an exemption granted by an exemption ordinance adopted under this chapter. A county assessor shall apply the exemption to all mobile homes and all manufactured homes in the county granted the exemption under an exemption ordinance.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-9-30-6 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-6
Membership of consolidated entity
Status: in_force

Sec. 6. (a) If an ordinance is adopted under section 4 of this chapter, the county executive may determine the number of members to serve on the consolidated entity, which must be an odd number. All members appointed to the consolidated entity must reside in the county. The county executive shall determine:

(1) the qualifications to be appointed to the consolidated entity, which may not include consideration of political party affiliation;

(2) the term of a member, which may not exceed four (4) years, but may provide for:

(A) the staggering of the terms of members initially appointed to the consolidated entity;

(B) reappointment following the expiration of a member's term; and

(C) the filling of vacancies if a vacancy occurs;

(3) the grounds for removal;

(4) the number of members required for a quorum; and

(5) any other matters that the county executive determines reasonably relate to the composition of the consolidated entity.

A member of the consolidated entity may not receive a salary or benefits. However, a member of the consolidated entity is entitled to reimbursement for necessary expenses incurred in the performance of the member's respective duties.

(b) Each member of the consolidated entity, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-1.1-22-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-5
Preparation and delivery to the department of local government finance by county auditor; information to be included in the abstract; abstract as public record
Status: in_force

Sec. 5. (a) On or before March 15 of each year, the county auditor shall prepare and deliver to the department of local government finance and the county treasurer a certified copy of an abstract of the property, assessments, taxes, deductions, and exemptions for taxes payable in that year in each taxing district of the county. The county auditor shall prepare the abstract in such a manner that the information concerning property tax deductions reflects the total amount of each type of deduction. The abstract shall also contain a statement of the taxes and penalties unpaid in each taxing unit at the time of the last settlement between the county auditor and county treasurer and the status of these delinquencies.

(b) The county auditor shall prepare the abstract in the manner prescribed by the department of local government finance. The department of local government finance, county auditor, and county treasurer shall each keep a copy of the abstract as a public record.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.3; P.L.45-1990, SEC.3; P.L.49-1996, SEC.7; P.L.67-2006, SEC.6; P.L.146-2008, SEC.250; P.L.182-2009(ss), SEC.157; P.L.201-2023, SEC.89.
Ind. Code § 6-3.1-39.5-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-7
"Taxpayer"
Status: in_force

Sec. 7. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs five hundred (500) individuals or less. The term includes a pass through entity. However, the term does not include a taxpayer who is in the business of operating a child care facility prior to making qualified expenditures.

As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.4.
Ind. Code § 6-1.1-16-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 16 / Section 6-1.1-16-2
Reassessment of tangible property
Status: in_force

Sec. 2. Notwithstanding section 1(a)(4) of this chapter, the department of local government finance shall reassess tangible property when an appealed assessment of the property is remanded to the Indiana board under IC 6-1.1-15-8.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.79; P.L.90-2002, SEC.145; P.L.219-2007, SEC.48; P.L.146-2008, SEC.145; P.L.159-2020, SEC.20.
Ind. Code § 6-9-78.3-2 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-2
Application of definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-6-1.1-510 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-510
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-6-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-19
Inspection of land; records; use of geographic information system
Status: in_force

Sec. 19. At least once every seven (7) years the state forester, or the state forester's deputy, shall inspect each parcel of land which is classified as native forest land, a forest plantation, or wildlands. On each inspection trip the state forester, or the state forester's deputy, shall, if possible, have the owner go over the parcel with the state forester and shall point out to the owner any needed improvement. If the landowner chooses not to accompany the state forester in person, the state forester may use a geographic information system (GIS) or other remote sensing technology to conduct the inspection. In addition, the state forester shall give the owner a written report of the inspection and the state forester's recommendations. A permanent record of each inspection shall be maintained in the office of the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-16.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.17; P.L.66-2006, SEC.18; P.L.151-2012, SEC.5; P.L.155-2015, SEC.4.
Ind. Code § 6-9-61-11 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on January 1, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-3.5-10-3 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-3
Vehicles subject to tax
Status: in_force

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after September 1 but before the following January 1, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.24; P.L.178-2019, SEC.15.
Ind. Code § 6-3.1-38-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-2
"Qualified taxpayer"
Status: in_force

Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that:

(1) has any state tax liability; and

(2) has adopted a health reimbursement arrangement (as described in Section 9831(d) of the Internal Revenue Code) in lieu of a traditional employer provided health insurance plan.

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-2.5-8-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-2
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.158-1986, SEC.8.
Ind. Code § 6-3.1-24-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-4
"State tax liability" defined
Status: in_force

Sec. 4. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

(1) IC 6-2.5 (state gross retail and use tax);

(2) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax);

(3) IC 6-5.5 (the financial institutions tax); and

(4) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

as computed after the application of the credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.154-2020, SEC.18.
Ind. Code § 6-3-6-7 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-7
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.607. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3-2-6 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-6
Deduction; rent payments
Status: in_force

Sec. 6. (a) Each taxable year, an individual who rents a dwelling for use as the individual's principal place of residence may deduct from the individual's adjusted gross income (as defined in IC 6-3-1-3.5(a)), the lesser of:

(1) the amount of rent paid by the individual with respect to the dwelling during the taxable year; or

(2) three thousand dollars ($3,000).

(b) Notwithstanding subsection (a):

(1) a married couple filing a joint return for a particular taxable year may not claim a deduction under this section of more than three thousand dollars ($3,000); and

(2) a married individual filing a separate return for a particular taxable year may not claim a deduction under this section of more than one thousand five hundred dollars ($1,500).

(c) The deduction provided by this section does not apply to an individual who rents a dwelling that is exempt from Indiana property tax.

(d) For purposes of this section, a "dwelling" includes a single family dwelling and unit of a multi-family dwelling.

As added by Acts 1979, P.L.70, SEC.1. Amended by P.L.14-1999, SEC.1; P.L.192-2002(ss), SEC.77; P.L.146-2008, SEC.318; P.L.146-2020, SEC.23.
Ind. Code § 6-1.1-3-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-20
Change in valuation; notice
Status: in_force

Sec. 20. If an assessing official changes a valuation made by a person on the person's personal property return or adds personal property and its value to a return, the assessing official shall, by mail, immediately give the person notice of the action taken. However, if a taxpayer lists property on the taxpayer's return but does not place a value on the property, a notice of the action of an assessing official in placing a value on the property is not required.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.62.
Ind. Code § 6-9-10.5-1 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000).

As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62; P.L.104-2022, SEC.38.
Ind. Code § 6-1.1-8.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-9
Support of department's assessor
Status: in_force

Sec. 9. The county assessor and the township assessors, if any, of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.93; P.L.159-2020, SEC.12.
Ind. Code § 6-3.1-35-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-1
Applicability; applications
Status: in_force

Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023:

(1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and

(2) the authority may evaluate applications and issue eligibility statements;

under section 7 of this chapter.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-1.1-18-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-29
Repealed
Status: repealed

As added by P.L.154-2020, SEC.6. Repealed by P.L.157-2026, SEC.67.
Ind. Code § 6-1.1-5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-2
Index numbering system
Status: in_force

Sec. 2. (a) Except as provided in section 9 of this chapter, the county auditor may establish a real property index numbering system in order to list real property for purposes of the assessment and collection of taxes. The index numbering system may be used in addition to, or in lieu of, the method of listing real property otherwise provided by law. The index numbering system shall describe real property by county, township, block, and parcel or lot. The numbering system must be approved by the department of local government finance before it is implemented.

(b) If an index numbering system is implemented in a county, the county auditor, except as provided in section 9 of this chapter, shall:

(1) establish and maintain cross indexes of the numbers assigned under the system and the complete legal description of the real property to which the numbers are related;

(2) assign individual index numbers which shall be carried on the assessment rolls, tax rolls, and tax statements;

(3) keep the indexes established under this section open for public inspection; and

(4) furnish all information concerning the index numbering system to the assessing officers of the county.

(c) An index numbering system established under this section shall be implemented on a countywide basis.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.2; P.L.90-2002, SEC.47; P.L.1-2025, SEC.77.
Ind. Code § 6-9-47.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-4
Taxable transactions
Status: in_force

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a transaction in which food or beverage is furnished, prepared, or served:

(1) for consumption at a location or on equipment provided by a retail merchant;

(2) in the county; and

(3) by a retail merchant for consideration.

(b) Transactions described in subsection (a)(1) include transactions in which food or beverage is:

(1) served by a retail merchant off the merchant's premises;

(2) food sold in a heated state or heated by a retail merchant;

(3) made of two (2) or more food ingredients, mixed or combined by a retail merchant for sale as a single item (other than food that is only cut, repackaged, or pasteurized by the seller, and eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer as recommended by the federal Food and Drug Administration in chapter 3, subpart 3-401.11 of its Food Code so as to prevent food borne illnesses); or

(4) food sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport the food).

(c) The county food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.254-2015, SEC.2. Amended by P.L.230-2025, SEC.107.
Ind. Code § 6-1.1-20.6-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-3
"Property tax liability"
Status: in_force

Sec. 3. As used in this chapter, "property tax liability" means, for purposes of:

(1) this chapter, other than section 7.7 or 8.5 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, except the credit granted by section 7 or 7.5 of this chapter, but does not include any interest or penalty imposed under this article;

(2) section 8.5 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, including the credits granted by sections 7, 7.5, and 7.7 of this chapter, but not including the credit granted under section 8.5 of this chapter or any interest or penalty imposed under this article; and

(3) section 7.7 of this chapter, liability for the tax imposed on property under this article determined after application of all credits and deductions under this article or IC 6-3.6, including the credit granted by section 7 or 7.5 of this chapter, but not including the credit granted under IC 6-3.6-6-3.1, the credits granted under section 7.7 or 8.5 of this chapter or any interest or penalty imposed under this article.

As added by P.L.246-2005, SEC.62. Amended by P.L.146-2008, SEC.219; P.L.197-2016, SEC.17; P.L.68-2025, SEC.73; P.L.157-2026, SEC.76.
Ind. Code § 6-3.1-29-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-8
"Minority business enterprise"
Status: in_force

Sec. 8. As used in this chapter, "minority business enterprise" has the meaning set forth in IC 4-13-16.5-1.

As added by P.L.191-2005, SEC.15. Amended by P.L.1-2006, SEC.144.
Ind. Code § 6-3-4.5-5 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-5
Report of partnership adjustments; timing; protest; appeal; settlement agreement
Status: in_force

Sec. 5. (a) For purposes of this chapter, a report of proposed partnership adjustments for a taxable year is considered a report of final partnership adjustments upon the latest of:

(1) the last day a protest of the report of proposed partnership adjustments could have been filed by the partnership, if no protest is filed;

(2) if a protest is filed, but no original tax appeal is filed pursuant to IC 6-8.1-5, the last day on which an original tax appeal could have been filed;

(3) if an original tax appeal has been filed, the last day on which no further appeal may be taken from a decision requested; or

(4) the date set in subsection (b).

(b) If, upon protest or appeal, an adjustment in a report of proposed partnership adjustments is determined to be incorrect, the department shall issue a report of final partnership adjustments consistent with the determination not more than one hundred eighty (180) days after the determination is otherwise determined to be final under subsection (a)(1) through (a)(3). If the report of final partnership adjustments is not issued within one hundred eighty (180) days, one (1) day for each day that the report of final partnership adjustments is issued after the one hundred eighty (180) day deadline is added to the deadline for which a partnership or tiered partner may act without being subject to assessment under section 18 of this chapter. In the case of a partnership with multiple tiers, this extension applies to each tier.

(c) Notwithstanding subsection (a), if the partnership and the department enter into a settlement agreement under IC 6-8.1-3-17 to resolve all matters related to the report of proposed partnership adjustments for a taxable year, the report of final partnership adjustments for that taxable year reflected in the agreement shall be issued final one hundred eighty (180) days after the date of the signature of the last party required to sign the agreement.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.44.
Ind. Code § 6-6-6.5-10.3 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.3
Dealer's certificate; revocation or denial, notice, reinstatement, or certification upon proof of bona fide dealer status
Status: in_force

Sec. 10.3. (a) If the department determines that an applicant or a dealer is not a bona fide dealer, the department shall revoke the certificate or a certificate may not be issued. The department shall, not later than ten (10) days after making a determination described in this subsection, notify the dealer by United States mail at the last known address of the dealer or applicant.

(b) On the date a certificate is revoked or renewal is denied:

(1) a sale occurs for the purposes of this chapter;

(2) dealer inventory status ends;

(3) all aircraft shall be registered under nondealer rules; and

(4) all applicable taxes and fees become due.

(c) If the applicant or dealer can offer sufficient proof of bona fide dealer status not later than fifteen (15) days after the date of the notification letter, dealer status may be retroactively reinstated and initial applicants may be certified at the department's discretion.

As added by P.L.65-1997, SEC.13.
Ind. Code § 6-2.5-5-0.4 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-0.4
Intent of general assembly adding section 36 of this chapter
Status: in_force

Sec. 0.4. It is the intent of the general assembly that the addition of section 36 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.

As added by P.L.220-2011, SEC.135.
Ind. Code § 6-6-1.1-910 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-910
Class action for refund of tax; prerequisites
Status: in_force

Sec. 910. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of sections 901 through 908 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in sections 901 through 908 of this chapter based on the time the class member filed the required claim for refund with the department.

As added by P.L.60-1990, SEC.1.
Ind. Code § 6-5.5-8-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 8 / Section 6-5.5-8-4
Appropriation
Status: in_force

Sec. 4. There is appropriated from the financial institutions tax fund an amount necessary to make the distributions required by this chapter.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-4-45 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-45
Assessment of land on which an outdoor sign is located
Status: in_force

Sec. 45. (a) This section applies to assessment dates after December 31, 2014.

(b) As used in this section, "sign site" means the land beneath an outdoor sign that accommodates the outdoor sign display structure and foundation under a lease or a grant of an easement.

(c) An outdoor sign, and any associated lease, easement, and income, shall be disregarded for the purpose of determining an assessment of the land on which the outdoor sign is located, if:

(1) the sign site does not exceed the greater of:

(A) one-fourth (1/4) of an acre; or

(B) if the sign site exceeds one-fourth (1/4) of an acre, the area that is reasonably necessary to facilitate display of the outdoor sign; and

(2) the subject matter of the outdoor sign relates to products, services, or activities that are sold, produced, or conducted at a location other than the land for which the assessment is being determined.

As added by P.L.255-2017, SEC.8.
Ind. Code § 6-7-1-29 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-29
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27a; Acts 1963(ss), c.37, s.6. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-1.1-22-8.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-8.2
Donations of taxpayers in county with consolidated city; ordinance
Status: in_force

Sec. 8.2. (a) This section applies to a county containing a consolidated city.

(b) The legislative body of a county may adopt an ordinance:

(1) allowing a taxpayer to include a donation of money to the county with a payment under section 9 of this chapter;

(2) establishing a separate fund to receive donations under this section; and

(3) establishing a board of at least five (5) members to determine permissible expenditures by the county from the fund established under subdivision (2).

(c) If an ordinance is adopted under subsection (b), the treasurer of the adopting county shall transfer donations received under this section to the fund established under subsection (b)(2). Money in the fund at the end of a fiscal year does not revert to the county's general fund.

As added by P.L.54-1990, SEC.1.
Ind. Code § 6-3.1-13-29 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-29
Credit subject to annual aggregate credit limit
Status: in_force

Sec. 29. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.213-2025, SEC.75.
Ind. Code § 6-7-2-5.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-5.5
"Vapor product"
Status: in_force

Sec. 5.5. As used in this chapter, "vapor product" has the meaning set forth in IC 6-7-4-8.

As added by P.L.165-2021, SEC.106.
Ind. Code § 6-1.1-18.5-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-20
Exemption from levy limits; local airport authorities
Status: in_force

Sec. 20. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a local airport authority under IC 8-22-3-25 for a cumulative building fund.

(b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, a local airport authority's ad valorem property tax levy for a calendar year does not include that part of its levy that is levied under IC 8-22-3-25 for a cumulative building fund.

As added by P.L.19-1994, SEC.2.
Ind. Code § 6-4.1-5-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-2
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.14; P.L.190-2016, SEC.5. Repealed by P.L.79-2017, SEC.20.
Ind. Code § 6-1.1-17-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-9
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-46-5 part; 6-1-46-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.3; P.L.44-1991, SEC.3; P.L.224-2007, SEC.11; P.L.146-2008, SEC.154; P.L.182-2009(ss), SEC.118. Repealed by P.L.257-2019, SEC.40.
Ind. Code § 6-8.1-16.3-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-5
Repealed
Status: repealed

As added by P.L.147-2018, SEC.4. Amended by P.L.108-2019, SEC.135. Repealed by P.L.146-2020, SEC.48.
Ind. Code § 6-2.5-5-57 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-57
Children's diapers
Status: in_force

Sec. 57. Sales of children's diapers are exempt from the state gross retail tax.

As added by P.L.180-2022(ss), SEC.7.
Ind. Code § 6-9-35-4 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-4
"Capital improvement board"
Status: in_force

Sec. 4. As used in this chapter, "capital improvement board" means the capital improvement board of managers created by IC 36-10-9-3.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-1.1-47-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-3
Change of allocation percentage
Status: in_force

Sec. 3. If an ordinance adopted under section 2 of this chapter is in effect in a county, subject to the requirements of section 2 of this chapter, the county fiscal body may adopt an ordinance changing the percentage of property tax revenue that is to be allocated to transferring entities under this chapter.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-6-5-16 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-16
Appropriation for administration
Status: in_force

Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses which would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the general fund. The state budget agency shall approve all funds paid out of the general fund as required in this section.

Formerly: Acts 1969, c.423, s.18. As amended by P.L.2-1988, SEC.19.
Ind. Code § 6-8.1-5-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-4
Books and records; federal returns; inspection
Status: in_force

Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can determine the amount, if any, of the person's liability for that tax by reviewing those books and records. The records referred to in this subsection include all source documents necessary to determine the tax, including invoices, register tapes, receipts, and canceled checks.

(b) A person must retain the books and records described in subsection (a), and any state or federal tax return that the person has filed:

(1) for an unlimited period, if the person fails to file a return or receives notice from the department that the person has filed a suspected fraudulent return, or an unsigned or substantially blank return;

(2) in all other cases, for a period of at least three (3) years after the date the final payment of the particular tax liability was due, or for a period during which a judicial proceeding or appeal related to a listed tax is pending, whichever is later, unless after an audit, the department consents to earlier destruction; or

(3) if the limitation on assessments provided in section 2 of this chapter is extended beyond three (3) years for a particular tax liability, the person must retain the books and records until the assessment period is over, or for a period during which a judicial proceeding or appeal related to a listed tax is pending, whichever is later.

(c) A person must allow inspection of the books and records and returns by the department or its authorized agents at all reasonable times.

(d) A person must, on request by the department, furnish a copy of any federal returns that the person has filed.

(e) The failure of a person to keep books and records in the ordinary course of business shall be considered for purposes of determining the weight of the evidence as it relates to the person's liability for a listed tax, and not for purposes of the admissibility of the evidence. In examining the evidence, the department and the courts may take into account any federal law regarding the probative value of such evidence.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.6-1987, SEC.11; P.L.71-1993, SEC.18; P.L.234-2019, SEC.31.
Ind. Code § 6-1.1-10-39 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-39
Intangible personal property exemptions
Status: in_force

Sec. 39. Intangible personal property, including the following, is exempt from taxation under this article:

(1) A promissory note.

(2) A share of stock in a foreign corporation.

(3) A bond.

(4) A debenture.

(5) A postal savings certificate.

(6) Equity in a brokerage or trading account.

(7) A deposit of money.

(8) A loan account.

(9) A debt instrument with interest coupons.

(10) A registered corporate security evidencing a debt.

(11) A written instrument or certificate evidencing a debt, including a mortgage, a chattel mortgage, a bill of sale, and a conditional sales contract.

(12) A written instrument securing an unwritten debt.

(13) A written instrument evidencing an exchange of property when the ultimate transfer of title is intended.

(14) A written contract for payment of money.

(15) An instrument bearing interest for the benefit of the holder of that instrument or the holder of another instrument.

As added by P.L.80-1989, SEC.1.
Ind. Code § 6-1.1-6-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-1
Classification
Status: in_force

Sec. 1. For the purpose of property taxation, forest land and other land may be classified and assessed under this chapter if the land satisfies the conditions prescribed in this chapter for classification as native forest land, a forest plantation, or wildlands.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.1.
Ind. Code § 6-9-79-6 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-6
Imposition, payment, and collection of tax
Status: in_force

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-1.1-46-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-4
Termination of eligible transfer period
Status: in_force

Sec. 4. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may adopt an ordinance specifying the date on which the eligible transfer period is to terminate.

(b) If a county fiscal body has adopted an ordinance under subsection (a), the ordinances adopted under this chapter expire on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-5.5-4-11 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-11
Receipts from traveler's checks, money orders, or savings bonds
Status: in_force

Sec. 11. Receipts from the issuance of traveler's checks, money orders, or United States savings bonds must be attributed to the state in which the traveler's checks, money orders, or bonds are purchased.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-2.5-11-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-11
Relief from penalties, tax, and interest in certain transactions involving reliance on data provided by the department
Status: in_force

Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008.

(b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any of the following occurs:

(1) A purchaser's seller or certified service provider relied on erroneous data provided by the department regarding any of the following:

(A) Tax rates.

(B) Boundaries.

(C) Taxing jurisdiction assignments.

(D) The taxability matrix.

(2) A purchaser with a direct pay permit relied on erroneous data provided by the department regarding any of the following:

(A) Tax rates.

(B) Boundaries.

(C) Taxing jurisdiction assignments.

(D) The taxability matrix.

(3) A purchaser relied on erroneous data in the taxability matrix provided by the department.

(c) The department shall relieve a purchaser from liability for tax and interest for having failed to pay the correct amount of sales or use tax in the circumstances described in subsection (b); however, the relief is limited to tax and interest attributable to the department's erroneous classification in the taxability matrix of terms:

(1) included as taxable or exempt;

(2) included in the sales price;

(3) excluded from the sales price;

(4) included in a definition; or

(5) excluded from a definition.

As added by P.L.145-2007, SEC.10.
Ind. Code § 6-3.1-13-15.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-15.5
Agreement for tax credit with respect to job retention; conditions
Status: in_force

Sec. 15.5. This section applies to an application proposing to retain existing jobs in Indiana. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that all the following conditions exist:

(1) The applicant's project will retain existing jobs performed by the employees of the applicant in Indiana.

(2) The applicant is engaged in research and development, manufacturing, or business services, according to the NAICS Manual of the United States Office of Management and Budget.

(3) The average compensation (including benefits) provided to the applicant's employees during the applicant's previous fiscal year exceeds the greater of the following:

(A) If there is more than one (1) business in the same NAICS industry sector as the applicant's business in the county in which the applicant's business is located, the average compensation paid during that same period to all employees working in that NAICS industry sector in that county multiplied by one hundred five percent (105%).

(B) If there is more than one (1) business in the same NAICS industry sector as the applicant's business in Indiana, the average compensation paid during that same period to all employees working in that NAICS industry sector throughout Indiana multiplied by one hundred five percent (105%).

(C) The compensation for that same period corresponding to the federal minimum wage multiplied by two hundred percent (200%).

(4) For taxable years beginning before January 1, 2010, the applicant employs at least thirty-five (35) employees in Indiana.

(5) The applicant has prepared a plan for the use of the credits under this chapter for:

(A) investment in facility improvements or equipment and machinery upgrades, repairs, or retrofits; or

(B) other direct business related investments, including but not limited to training.

(6) Receiving the tax credit is a major factor in the applicant's decision to go forward with the project, and not receiving the tax credit will increase the likelihood of the applicant reducing jobs in Indiana.

(7) Awarding the tax credit will result in an overall positive fiscal impact to the state, as certified by the budget agency using the best available data.

(8) The applicant's business and project are economically sound and will benefit the people of Indiana by increasing or maintaining opportunities for employment and strengthening the economy of Indiana.

(9) The communities affected by the potential reduction in jobs or relocation of jobs to another site outside Indiana have committed local incentives with respect to the retention of jobs in an amount determined by the corporation. For purposes of this subdivision, local incentives include, but are not limited to, cash grants, tax abatements, infrastructure improvements, investment in facility rehabilitation, construction, and training investments.

(10) The credit is not prohibited by section 16 of this chapter.

(11) If the business is located in a community revitalization enhancement district established under IC 36-7-13 or a certified technology park established under IC 36-7-32, the legislative body of the political subdivision establishing the district or park has adopted an ordinance recommending the granting of a credit amount that is at least equal to the credit amount provided in the agreement.

As added by P.L.178-2002, SEC.45. Amended by P.L.4-2005, SEC.72; P.L.197-2005, SEC.5; P.L.137-2006, SEC.4; P.L.110-2010, SEC.15.
Ind. Code § 6-6-2.5-9 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-9
"Export"
Status: in_force

Sec. 9. As used in this chapter, "export" means:

(1) with respect to a seller, when special fuel is delivered out-of-state by or for the seller; and

(2) with respect to a purchaser, when special fuel is delivered out-of-state by or for the purchaser.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-6-5.5-2 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-2
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.19; P.L.2-2007, SEC.127; P.L.198-2016, SEC.46. Repealed by P.L.256-2017, SEC.68.
Ind. Code § 6-2.5-6-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-5
Final return and payment
Status: in_force

Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the department for that part of his business and pay the state gross retail and use taxes collected. The final return and payment are due no later than one (1) month after the date the business stops.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-1.1-51-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-6
"Indiana corporate headquarters"
Status: in_force

Sec. 6. As used in this chapter, "Indiana corporate headquarters" means a physical presence in Indiana of a domestic business entity that results in Indiana being the regular or principal place of business of its chief executive, operating, and financial officers.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-6-1.1-705 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-705
Deduction for evaporation, shrinkage, losses, and tax related expenses
Status: in_force

Sec. 705. (a) If a monthly report is filed and the amount due is remitted at or before the time required by this chapter, a distributor is entitled to a deduction equal to one and six-tenths percent (1.6%) of the remainder of:

(1) the number of invoiced gallons of gasoline he received in Indiana during the preceding calendar month; minus

(2) the deductions claimed by the distributor under sections 701 through 704 of this chapter.

This deduction is a flat allowance to cover evaporation, shrinkage, losses (except losses covered by section 301(5) of this chapter), and the distributor's expenses in collecting and timely remitting the tax imposed by this chapter.

(b) If a monthly report is filed or the amount due is remitted later than the time required under this chapter, the distributor shall pay to the administrator all of the gasoline tax the distributor received from the sale of gasoline covered by the late report, reduced by payments made under IC 6-8.1-8-1.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.37; P.L.77-1985, SEC.3; P.L.59-1985, SEC.12; P.L.92-1987, SEC.6.
Ind. Code § 6-3.6-9-17.6 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-17.6
General fund funds restrictions; reserve account; certified distribution
Status: in_force

Sec. 17.6. (a) Notwithstanding any other provision, funds from the state general fund shall not be used to make up a shortfall in the:

(1) reserve account; or

(2) certified distribution.

(b) If a county reserve account runs out of funds for making a certified distribution, funds may not be transferred from the state general fund to the reserve account.

As added by P.L.230-2025, SEC.86.
Ind. Code § 6-3.6-10-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-4
Lease of property for economic development projects; procedures; public hearing; findings; sale of leased facility under option to buy
Status: in_force

Sec. 4. (a) A county, city, or town may enter into a lease with a leasing body (as defined in IC 5-1-1-1) of any property that could be financed with the proceeds of bonds issued under this chapter with a lessor for a term not to exceed fifty (50) years, and the lease may provide for payments from revenues described in section 2 of this chapter, any other revenue available to the unit, or any combination of these sources.

(b) A lease may provide that payments by the unit to the lessor are required only to the extent and only for the period that the lessor is able to provide the leased facilities in accordance with the lease. The terms of each lease must be based upon the value of the facilities leased and may not create a debt of the unit for purposes of the Constitution of the State of Indiana.

(c) A lease may be entered into by the executive of the unit only after a public hearing at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the unit if the executive finds that the service to be provided throughout the term of the lease will serve the public purpose of the unit and is in the best interests of its residents. Any lease approved by the executive must also be approved by an ordinance of the fiscal body of the unit.

(d) Upon execution of a lease providing for payments by the unit in whole or in part from revenues described in section 2 of this chapter and upon approval of the lease by the unit's fiscal body, the executive of the unit shall publish notice of the execution of the lease and its approval in accordance with IC 5-3-1.

(e) Except as provided in this section, no approvals of any governmental body or agency are required before the unit enters into a lease under this section.

(f) An action to contest the validity of the lease under this section or to enjoin the performance of any of its terms and conditions must be brought within thirty (30) days after the publication of the notice of the execution and approval of the lease.

(g) If a unit exercises an option to buy a leased facility from a lessor, the unit may subsequently sell the leased facility, without regard to any other statute, to the lessor at the end of the lease term at a price set forth in the lease or at fair market value established at the time of the sale by the executive of the unit through auction, appraisal, or arms length negotiation. If the facility is sold at auction, after appraisal, or through negotiation, the unit shall conduct a hearing after public notice in accordance with IC 5-3-1 before the sale. Any action to contest the sale must be brought within fifteen (15) days of the hearing.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-1.1-605 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-605
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-1-0.3 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-0.3
Legalization of certain expenditures to promote tourism in St. Joseph County
Status: in_force

Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994.

(b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter.

(c) Notwithstanding section 6 of this chapter, expenditures made from the fund to promote tourism in St. Joseph County are legalized and validated, regardless of whether the money was directly used by the special funds board of managers to promote a convention and exhibition center.

As added by P.L.220-2011, SEC.163.
Ind. Code § 6-6-1.1-509 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-509
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3-2.1-6 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-6
Exception; estimated tax payments; penalty for underpayment
Status: in_force

Sec. 6. (a) Except as otherwise provided in this section, an electing entity shall be subject to the obligation to make estimated tax payments under this article for the tax imposed under section 4 of this chapter in the same manner as applicable to corporations under IC 6-3-4-4.2(b).

(b) For taxable years ending on or before June 30, 2023, an electing entity is not required to make estimated tax payments.

(c) For taxable years ending after June 30, 2023, and on or before December 31, 2024, an electing entity shall make an estimated tax payment for the taxable years on or before the end of the taxable year. There shall be no penalty for underpayment of estimated tax, except to the extent the underpayment fails to equal or exceed fifty percent (50%) of the tax imposed by section 4 of this chapter for the taxable year.

(d) For taxable years ending after December 31, 2024, there shall be no penalty for underpayment of estimated tax, except to the extent one (1) or more payments required during the taxable year fail to equal or exceed the lesser of twenty percent (20%) of the tax imposed under this chapter for the taxable year or twenty-five percent (25%) of the tax imposed under this chapter for the preceding taxable year.

(e) In the event of an underpayment under subsection (c) or (d), the electing entity shall be subject to a penalty at the rate prescribed under IC 6-8.1-10-2.1(b) on the amount of the underpayment.

As added by P.L.1-2023, SEC.5. Amended by P.L.213-2025, SEC.72; P.L.205-2025, SEC.7; P.L.23-2026, SEC.37.
Ind. Code § 6-6-5.1-30 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-30
Application; calculation of credits, refunds, and taxes
Status: in_force

Sec. 30. (a) The following provisions apply to the administration of this chapter:

(1) IC 6-6-5-5.

(2) IC 6-6-5-5.2.

(3) IC 6-6-5-7.2.

(4) IC 6-6-5-7.4.

(5) IC 6-6-5-7.7.

(6) IC 6-6-5-13.

(7) IC 6-6-5-15.

(b) The following apply to the calculation of credits, refunds, and prorated taxes under this chapter for truck campers:

(1) A truck camper is treated as a vehicle.

(2) The registration date for a truck camper is the annual registration date for the owner's vehicles determined by the bureau according to the schedule established under IC 9-18.1-11-1.

As added by P.L.256-2017, SEC.65.
Ind. Code § 6-1.1-23-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-10
Notice of judgment and execution; restraining orders; remedies; attorney's fees
Status: in_force

Sec. 10. (a) If a judgment entered under section 9 of this chapter is not paid, the county treasurer may notify the delinquent taxpayer by certified mail that a judgment has been entered against the taxpayer and that the treasurer is going to file a praecipe for execution. If the judgment is not paid within ten (10) days after the date the notice is given, the county treasurer shall file the praecipe for execution. If this notice is not given, an execution upon the judgment is invalid.

(b) If a judgment has been entered against a taxpayer under section 9 of this chapter, the county treasurer may obtain a court order restraining the taxpayer from transacting business in the county. However, the restraining order may be dissolved if the court believes that dissolution of the restraining order will make collection of the judgment more likely.

(c) If a judgment against a taxpayer under section 9 of this chapter has not been satisfied within sixty (60) days after the judgment is entered, the county treasurer may do the following without judicial proceedings:

(1) Levy upon property of the taxpayer that is held by a financial institution. The county treasurer shall make a levy in the same manner as the department of state revenue under IC 6-8.1-8-8. A financial institution that receives a claim under this subdivision shall transfer to the county treasurer property of the taxpayer that is held by the financial institution. However, if the value of the taxpayer's property held by the financial institution is greater than the amount of the judgment, the financial institution shall transfer property of the taxpayer in an amount equal to the amount of the judgment.

(2) Garnish the accrued earnings and wages of the taxpayer by giving notice to the taxpayer's employer. An employer who receives a notice under this subdivision shall garnish the accrued earnings and wages of the taxpayer in an amount equal to the full amount subject to garnishment under IC 37-2-6-4. The employer:

(A) shall remit the amount garnished under this subdivision to the county treasurer; and

(B) is entitled to a fee equal to the amount of the fee that may be collected under IC 37-2-6-4 in a garnishment action. However, the taxpayer shall pay the entire fee collected under this clause.

(3) Withhold the amount of the judgment in full or in part from any payment that:

(A) is due to the taxpayer from the county; and

(B) requires the signature of the county treasurer.

(d) The treasurer of a county may use any combination of remedies provided under this section to collect the following:

(1) Delinquent taxes.

(2) Expenses incurred under IC 6-1.1-23-7(a)(1) through IC 6-1.1-23-7(a)(6).

(e) A county treasurer that incurs attorney's fee expenses for legal services not related to formal judicial proceedings shall petition a circuit or superior court in the county for approval to pay the expenses. The court may conduct a hearing on the petition and may authorize the auditor of the county to issue a warrant for the amount of the reasonable expenses. The county treasurer shall pay the warrant without an appropriation for the disbursement.

[Pre-1975 Property Tax Recodification Citation: 6-1-55-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.46-1991, SEC.6; P.L.44-1992, SEC.1; P.L.68-1993, SEC.4; P.L.115-2026, SEC.9.
Ind. Code § 6-1.1-21.4-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-0.5
"ADM"
Status: in_force

Sec. 0.5. As used in this chapter, "ADM" refers to a school corporation's average daily membership as determined under IC 20-43-4-2.

As added by P.L.145-2012, SEC.15.
Ind. Code § 6-9-67-5 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-5
Tax rate
Status: in_force

Sec. 5. The town food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-6-5.1-25 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-25
Registration without payment of tax; offenses
Status: in_force

Sec. 25. (a) An owner of a recreational vehicle that knowingly registers the recreational vehicle without paying the tax required by this chapter commits a Class B misdemeanor.

(b) A person that recklessly issues a registration on any recreational vehicle without collecting the tax required to be collected under this chapter with the registration commits a Class B misdemeanor.

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.44.
Ind. Code § 6-6-6.5-3 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-3
Application for registration; fee
Status: in_force

Sec. 3. (a) Any resident of this state who owns an aircraft, and any nonresident who has established a base in this state and bases an aircraft in this state for more than sixty (60) days, which is not exempt from registration under section 9 of this chapter, shall apply to the department for a certificate of registration for such aircraft. The application for such certificate of registration shall be made upon a form to be provided by the department and shall contain such information as the department may require.

(b) A fee of ten dollars ($10) shall be charged to file each application for a certificate of registration, and such fee must accompany such application.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.20; P.L.93-1983, SEC.3; P.L.65-1997, SEC.6.
Ind. Code § 6-1.1-15-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-1.1
Taxpayer's appeal of an assessment; exceptions; prohibited claims; deadlines
Status: in_force

Sec. 1.1. (a) A taxpayer may appeal an assessment of a taxpayer's tangible property by filing a notice in writing with the township assessor, or the county assessor if the township is not served by a township assessor. Except as provided in subsections (e) and (h), an appeal under this section may raise any claim of an error related to the following:

(1) The assessed value of the property.

(2) The assessment was against the wrong person.

(3) The approval denial or omission of a deduction, credit, exemption, abatement, or tax cap.

(4) A clerical, mathematical, or typographical mistake.

(5) The description of the real property.

(6) The legality or constitutionality of a property tax or assessment.

A written notice under this section must be made on a form designated by the department of local government finance. A taxpayer must file a separate petition for each parcel.

(b) A taxpayer may appeal an error in the assessed value of the property under subsection (a)(1) any time after the official's action, but not later than the following:

(1) For assessments before January 1, 2019, the earlier of:

(A) forty-five (45) days after the date on which the notice of assessment is mailed by the county; or

(B) forty-five (45) days after the date on which the tax statement is mailed by the county treasurer, regardless of whether the assessing official changes the taxpayer's assessment.

(2) For assessments of real property, after December 31, 2018, the earlier of:

(A) June 15 of the assessment year, if the notice of assessment is mailed by the county before May 1 of the assessment year; or

(B) June 15 of the year in which the tax statement is mailed by the county treasurer, if the notice of assessment is mailed by the county on or after May 1 of the assessment year.

(3) For assessments of personal property, forty-five (45) days after the date on which the county mails the notice under IC 6-1.1-3-20.

A taxpayer may appeal an error in the assessment under subsection (a)(2), (a)(3), (a)(4), (a)(5), or (a)(6) not later than three (3) years after the taxes were first due.

(c) Except as provided in subsection (d), an appeal under this section applies only to the tax year corresponding to the tax statement or other notice of action.

(d) An appeal under this section applies to a prior tax year if a county official took action regarding a prior tax year, and such action is reflected for the first time in the tax statement. A taxpayer who has timely filed a written notice of appeal under this section may be required to file a petition for each tax year, and each petition filed later must be considered timely.

(e) A taxpayer may not appeal under this section any claim of error related to the following:

(1) The denial of a deduction, exemption, abatement, or credit if the authority to approve or deny is not vested in the county board, county auditor, county assessor, or township assessor.

(2) The calculation of interest and penalties.

(3) A matter under subsection (a) if a separate appeal or review process is statutorily prescribed.

However, a claim may be raised under this section regarding the omission or application of a deduction approved by an authority other than the county board, county auditor, county assessor, or township assessor.

(f) The filing of a written notice under this section constitutes a request by the taxpayer for a preliminary informal meeting with the township assessor, or the county assessor if the township is not served by a township assessor.

(g) A county or township official who receives a written notice under this section shall forward the notice to:

(1) the county board; and

(2) the county auditor, if the taxpayer raises a claim regarding a matter that is in the discretion of the county auditor.

(h) A taxpayer may not raise any claim in an appeal under this section related to the legality or constitutionality of:

(1) a user fee (as defined in IC 33-23-1-10.5);

(2) any other charge, fee, or rate imposed by a political subdivision under any other law; or

(3) any tax imposed by a political subdivision other than a property tax.

(i) This subsection applies only to an appeal based on a claim of error in the determination of property that is or is not eligible for a standard homestead deduction under IC 6-1.1-12-37 and only for an assessment date occurring before January 1, 2024. A taxpayer may appeal an error in the assessment of property as described in this subsection any time after the official's action, but not later than one (1) year after the date on which the property that is the subject of the appeal was assessed.

As added by P.L.232-2017, SEC.10. Amended by P.L.195-2019, SEC.1; P.L.257-2019, SEC.30; P.L.121-2019, SEC.2; P.L.156-2020, SEC.16; P.L.159-2020, SEC.18; P.L.236-2023, SEC.25; P.L.9-2024, SEC.167.
Ind. Code § 6-4.1-6-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-2
Property interests that may be divested
Status: in_force

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.
Ind. Code § 6-6-1.1-904 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-904
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.43; P.L.82-1983, SEC.10; P.L.48-1990, SEC.4. Repealed by P.L.1-1991, SEC.59.
Ind. Code § 6-9-49-8 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-8
Food and beverage tax receipts fund
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a city, the city fiscal officer shall establish a food and beverage tax receipts fund.

(b) The city fiscal officer shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-8.1-9-14 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-14
Repealed
Status: repealed

As added by P.L.178-2002, SEC.73. Amended by P.L.28-2004, SEC.67; P.L.103-2007, SEC.3; P.L.239-2017, SEC.23. Repealed by P.L.146-2018, SEC.21.
Ind. Code § 6-3.1-9-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-6
Allowable years of credit
Status: in_force

Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid or permanently set aside in a special account for the approved program or purpose.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-1.1-17-20.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-20.5
Circumstances under which a taxing unit's proposed bonds or lease must be reviewed by the city, town, or county fiscal body
Status: in_force

Sec. 20.5. (a) This section:

(1) applies to the governing body of a taxing unit unless a majority of the governing body is comprised of officials who are elected to serve on the governing body; and

(2) does not apply to the public education corporation.

For purposes of this section, an individual who qualifies to be appointed to a governing body or serves on a governing body because of the individual's status as an elected official of another taxing unit shall be treated as an official who was not elected to serve on the governing body.

(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include:

(1) a school corporation; or

(2) an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.

(c) If:

(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or

(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but the taxing unit was originally established by the city or town;

the governing body of the taxing unit may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the city or town fiscal body.

(d) However, in the case of a public library that is subject to this section and is described in subsection (c), the public library may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the county fiscal body, rather than the city or town fiscal body, if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town. The requirement that the public library must obtain the approval of the county fiscal body (rather than the city or town fiscal body) if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town does not apply to the issuance of bonds or the execution of a lease:

(1) for which a decision or preliminary determination was made under IC 6-1.1-20 before December 31, 2010; or

(2) that is approved by the city or town fiscal body or the county fiscal body before December 31, 2010.

(e) This subsection applies to a taxing unit not described in subsection (c) or (d). The governing body of the taxing unit may not issue bonds or enter into a lease payable in whole or in part from property taxes unless it obtains the approval of the county fiscal body in the county where the taxing unit has the most net assessed valuation.

As added by P.L.146-2008, SEC.164. Amended by P.L.182-2009(ss), SEC.125; P.L.113-2010, SEC.30; P.L.101-2026, SEC.4.
Ind. Code § 6-3.5-4-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-1
Definitions
Status: in_force

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

Sec. 1. The following definitions apply throughout this chapter:

(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a surtax first.

(2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.

(3) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).

(4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.

(5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.

(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.
Ind. Code § 6-1.1-21.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-5
Terms of loan; interest; repayment; depository
Status: in_force

Sec. 5. (a) The board shall determine the terms of a loan made under this chapter. However, interest may not be charged on the loan, and the loan must be repaid not later than ten (10) years after the date on which the loan was made.

(b) The loan shall be repaid only from property tax revenues of the qualified taxing unit that are subject to the levy limitations imposed by IC 6-1.1-18.5. The payment of any installment of principal constitutes a first charge against such property tax revenues as collected by the qualified taxing unit during the calendar year the installment is due and payable.

(c) The obligation to repay the loan is not a basis for the qualified taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5.

(d) Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund.

(e) This section may not be construed to prevent the qualified taxing unit from repaying a loan made under this chapter before the date specified in subsection (a) if a taxpayer described in section 3 of this chapter resumes paying property taxes to the qualified taxing unit.

As added by P.L.380-1987(ss), SEC.5. Amended by P.L.291-2001, SEC.209; P.L.2-2006, SEC.59; P.L.146-2008, SEC.242.
Ind. Code § 6-8.1-15-14 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-14
Sourcing of telecommunications service
Status: in_force

Sec. 14. (a) Notwithstanding any other law, mobile telecommunications service provided in a taxing jurisdiction to a customer, the charges for which are billed by or for the customer's home service provider, are considered to be provided by the customer's home service provider.

(b) All charges for mobile telecommunications service that are considered to be provided by the customer's home service provider under this chapter are authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits encompass the customer's place of primary use, regardless of where the mobile telecommunication service originates, terminates, or passes through.

(c) This chapter does not:

(1) authorize a taxing jurisdiction to impose a tax, charge, or fee that the jurisdiction is not otherwise authorized to impose; or

(2) modify, impair, supersede, or authorize the modification, impairment, or supersession of the law of any taxing jurisdiction pertaining to taxation except as expressly provided by this chapter.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-9-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-2
Adjustment statement; filing
Status: in_force

Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains:

(1) the reasons why the action was taken; and

(2) the facts or evidence on which the reasons are based.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-2.5-7-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-2
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.2; P.L.227-2013, SEC.5. Repealed by P.L.218-2017, SEC.4.
Ind. Code § 6-9-28-6 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-6
Payment to county by warrant
Status: in_force

Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.19-1994, SEC.13. Amended by P.L.9-2024, SEC.243.
Ind. Code § 6-8-1-3 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-3
"Taxpayer" defined
Status: in_force

Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article.

Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.
Ind. Code § 6-9-78.4-11 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the adopting body imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-3-4-13.5 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-13.5
Income withholding; first payment of prize money; racing event at qualified motorsports facility
Status: in_force

Sec. 13.5. (a) The following definitions apply throughout this section:

(1) "Initial recipient" means a person or entity to whom prize money is paid by a payor.

(2) "Payor" means a promoter, sanctioning body, or designee of the promoter or sanctioning body that first pays prize money to a race team or any other person or entity. The term does not include a subsequent person or entity who pays or distributes any part of the prize money.

(3) "Prize money" with respect to a racing event at a qualified motorsports facility means any purse or other amounts earned for placement or participation in a race or part of a race, including qualification. The term does not include amounts earned based on placement or participation in more than one (1) race unless the races are conducted at a qualified motorsports facility.

(4) "Qualified motorsports facility" has the meaning set forth in IC 5-1-17.5-14.

(5) "Race team" has the meaning set forth in IC 6-3-2-3.2(a).

(6) "Ultimate recipient" means the person or entity to whom any tax withheld under this section is to be credited for purposes of this article or IC 6-5.5. The term may apply to an initial recipient.

(b) Whenever a payor pays prize money to an initial recipient, the payor shall deduct and retain from the prize money the applicable amount prescribed in the withholding instructions described in section 8 of this chapter. The following provisions apply to a payor and the money required to be deducted and retained by the payor under this section:

(1) Money deducted and retained by a payor under this section immediately becomes the money of the state and every payor who deducts and retains money under this section holds the money in trust for the state.

(2) The provisions of IC 6-8.1 relating to additions to tax in case of delinquency and penalties apply to a payor under this section. For these purposes, the payor shall be considered the taxpayer and any amount required to be remitted to the department under this section shall be considered to be the tax of the payor.

(3) The payor is liable to the state for the payment of the tax required to be deducted and retained under this section. The payor is not liable to any initial recipient or ultimate recipient for the amount deducted from the payment of prize money and paid to the department in compliance, or intended compliance, with this section.

(c) A payor shall remit to the department the amount required to be deducted and retained under subsection (b) not later than thirty (30) days after the end of the month in which the prize money is paid. At the time of the remittance, the payor shall provide to the department a list of all initial recipients and the amount withheld on behalf of each initial recipient on forms prescribed by the department.

(d) Not later than thirty (30) days after the end of the calendar year for which tax is withheld under this section, an initial recipient shall provide a statement to each ultimate recipient and to the department listing the amounts withheld under subsection (b) on behalf of the ultimate recipients. The statement must be made in the manner prescribed by the department. A statement from the initial recipient to the ultimate recipient is evidence of tax withheld by the payor in favor of the ultimate recipient unless the statement from the initial recipient is determined to be erroneous or fraudulent.

(e) This section does not impose a duty to withhold amounts from prize money on an entity other than a payor. However, an initial recipient or ultimate recipient may otherwise have a duty to withhold amounts from prize money under sections 8, 12, 13, or 15 of this chapter.

As added by P.L.146-2020, SEC.26.
Ind. Code § 6-6-1.1-503 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-503
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3-1-24 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-24
"Sales"
Status: in_force

Sec. 24. The term "sales" means:

(1) in the case of the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, future contracts, and similar instruments or securities, the net gain from the sale or exchange of such contracts, instruments, or securities;

(2) in the case of the maturity, sale, or exchange of two (2) or more contracts, instruments, or securities as part of a hedging or substantially similar transaction, only the net gains from all such sales or exchanges; and

(3) all other gross receipts of the taxpayer;

not allocated under IC 6-3-2-2(g) through IC 6-3-2-2(k), other than compensation (as defined in section 23 of this chapter), or otherwise provided in this chapter. If a taxpayer does not receive money or other property upon the maturity or redemption of a security, any includible amounts shall not be included unless and until the taxpayer actually receives money or other property. Any reference to "receipts" in this article shall have the same meaning as "sales" unless the context clearly requires otherwise.

Formerly: Acts 1963(ss), c.32, s.124; Acts 1965, c.233, s.11. As amended by P.L.2-1988, SEC.7; P.L.158-2019, SEC.4.
Ind. Code § 6-6-2.5-4 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-4
"Bulk end user"
Status: in_force

Sec. 4. As used in this chapter, "bulk end user" means a person who receives into the person's own storage facilities at least two hundred forty thousand (240,000) gallons annually of special fuel for the person's own consumption.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-4.1-7-6.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-6.5
Probate court review of an inheritance tax determination or appraisal made by the department of state revenue
Status: in_force

Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inheritance tax determination or appraisal reviewed by the appropriate probate court under section 1, 2, or 5 of this chapter, whichever is applicable. The probate court's action on the inheritance tax determination or an appraisal made by the department of state revenue may be appealed to the tax court under section 7 of this chapter.

As added by P.L.190-2016, SEC.23.
Ind. Code § 6-8-13-7.5 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-7.5
"Mutual assistance agreement"
Status: in_force

Sec. 7.5. As used in this chapter, "mutual assistance agreement" means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operating, or owning and operating infrastructure in Indiana may request and receive assistance from an out-of-state business to perform disaster emergency related work during a disaster period.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-3-1-40 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-40
"Separately stated net operating loss"
Status: in_force

Sec. 40. (a) The term "separately stated net operating loss" means a federal net operating loss, or a portion of a federal net operating loss, determined according to the Internal Revenue Code that is:

(1) computed as an allowable federal net operating loss with regard to a taxable year; and

(2) required to be carried forward or carried back under the Internal Revenue Code;

regardless of whether the taxpayer had federal taxable income for the year of the loss.

(b) A separately stated net operating loss for a taxable year includes:

(1) an excess business loss for the taxable year under Section 461(l) of the Internal Revenue Code;

(2) a federal net operating loss for a trade or business that is not allowable in the taxable year in which the loss was incurred as a result of the application of Section 512(a)(6)(C) of the Internal Revenue Code, with the federal net operating loss determined separately for each trade or business; and

(3) a federal net operating loss that is not affected by excess inclusion income under Section 860E of the Internal Revenue Code.

(c) For purposes of IC 6-3-2-2.5 and IC 6-3-2-2.6, a separately stated net operating loss must be expressed as a negative number.

As added by P.L.194-2023, SEC.10.
Ind. Code § 6-2.5-9-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-7
Removing or altering sign posted by department; failure to notify department; offense
Status: in_force

Sec. 7. (a) Any person who:

(1) removes;

(2) alters;

(3) defaces; or

(4) covers;

a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction.

(b) A retail merchant shall notify the department of any violation of subsection (a) that occurs on the retail merchant's premises.

(c) A retail merchant who fails to give the notice required by subsection (b) within two (2) business days after the violation of subsection (a) occurs commits a Class B infraction.

As added by P.L.26-1985, SEC.9. Amended by P.L.174-2021, SEC.3.
Ind. Code § 6-3.5-5-8 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-8
Adopted ordinance; letter approving transportation asset management plan; transmittal of copies
Status: in_force

Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to:

(1) the bureau of motor vehicles; and

(2) the department of state revenue;

on or before September 1 to be effective January 1 of the following calendar year.

(b) For copies required to be sent to the bureau of motor vehicles under subsection (a), an adopting entity shall submit all copies in a manner prescribed by the bureau of motor vehicles.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.205-2013, SEC.98; P.L.218-2017, SEC.20; P.L.178-2019, SEC.12.
Ind. Code § 6-3.1-29-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-3
"Corporation"
Status: in_force

Sec. 3. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3-1.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-1.1-3-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-11
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.3; P.L.90-2002, SEC.26; P.L.74-2003, SEC.2. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-9-79-2 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-2
Application of definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter.

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-9-78.4-8 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-8
Food and beverage tax receipts fund
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by the adopting body, the fiscal body of the adopting body shall establish a food and beverage tax receipts fund.

(b) The fiscal body of the adopting body shall deposit in the fund all amounts received under this chapter.

(c) Money earned from the investment of money in the fund becomes a part of the fund.

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-9-45.5-5 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-5
"Historic hotels resort"
Status: in_force

Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-3.1-37.2-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-1
"Corporation"
Status: in_force

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3 unless the context clearly denotes otherwise.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-3.1-37.2-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-12
Application of credit against taxpayer's taxes
Status: in_force

Sec. 12. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order:

(1) Against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year.

(2) Against the taxpayer's insurance premiums tax liability (IC 27-1-18-2) for the taxable year.

(3) Against the taxpayer's financial institutions tax (IC 6-5.5) for the taxable year.

(b) Whenever the tax paid by the taxpayer under any of the tax provisions listed in subsection (a) is a credit against the liability or a deduction in determining the tax base under another Indiana tax provision, the credit or deduction shall be computed without regard to the credit to which a taxpayer is entitled under this chapter.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-2.5-4-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-2
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.246-1985, SEC.9. Repealed by P.L.137-2022, SEC.18.
Ind. Code § 6-2.5-12-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-14
Sourcing of telecommunications service sold call by call
Status: in_force

Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to:

(1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; or

(2) each level of taxing jurisdiction where the call either originates or terminates and in which the service address is also located.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-1.1-12-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-17
Claim by surviving spouse of veteran
Status: in_force

Sec. 17. Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a surviving spouse who desires to claim the deduction provided by section 16 of this chapter must file a statement with the auditor of the county in which the surviving spouse resides. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the statement must be completed, dated, and filed with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. The statement shall contain:

(1) a sworn statement that the surviving spouse is entitled to the deduction; and

(2) the record number and page where the contract or memorandum of the contract is recorded, if the individual is buying the real property on a contract that provides that the individual is to pay property taxes on the real property.

In addition to the statement, the surviving spouse shall submit to the county auditor for the auditor's inspection a letter or certificate from the United States Department of Veterans Affairs establishing the service of the deceased spouse in the military or naval forces of the United States before November 12, 1918.

[Pre-1975 Property Tax Recodification Citation: 6-1-6.5-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.8. As amended by Acts 1979, P.L.56, SEC.14; Acts 1982, P.L.44, SEC.5; Acts 1982, P.L.45, SEC.9; P.L.55-1988, SEC.6; P.L.1-1990, SEC.71; P.L.177-2002, SEC.4; P.L.154-2006, SEC.16; P.L.183-2007, SEC.5; P.L.144-2008, SEC.21; P.L.183-2014, SEC.10; P.L.214-2019, SEC.8; P.L.257-2019, SEC.22; P.L.136-2024, SEC.10; P.L.68-2025, SEC.29; P.L.157-2026, SEC.51.
Ind. Code § 6-2.5-3.5-25 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-25
Exempt transactions; refunds; procedures
Status: in_force

Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department. The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by the department. If a person properly files a claim for refund, the department shall refund to the person the gasoline use tax collected with respect to the exempt transaction.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-45-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-11
Eligibility; appeals
Status: in_force

Sec. 11. (a) The county auditor shall determine the eligibility of each applicant under this chapter and shall notify the applicant of the determination before August 15 of the year in which the application is made.

(b) A person may appeal the determination of the county auditor under subsection (a) by filing a complaint in the office of the clerk of the circuit or superior court not later than forty-five (45) days after the county auditor gives the person notice of the determination.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-6-1.1-102 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-102
Application of definitions and rules of construction
Status: in_force

Sec. 102. The definitions and rules of construction contained in sections 103 and 104 of this chapter apply throughout this chapter unless the context clearly requires otherwise.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-3.5-10-11 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-11
Estimate of revenues
Status: in_force

Sec. 11. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the surtax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated surtax revenues in the adopting municipality's budget estimate for the calendar year.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.28.
Ind. Code § 6-3.6-3-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-8-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028.

Note: This repeal of section effective 7-1-2028. See also preceding version of this section, effective until 7-1-2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.32; P.L.159-2021, SEC.23; P.L.137-2024, SEC.5; P.L.223-2025, SEC.7; P.L.157-2026, SEC.119. Repealed by P.L.68-2025, SEC.109 and P.L.145-2026, SEC.27.
Ind. Code § 6-1.1-12.7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-1
"Certified technology park"
Status: in_force

Sec. 1. As used in this chapter, "certified technology park" refers to a certified technology park that is:

(1) established under IC 36-7-32; and

(2) certified as of the assessment date for which the deduction under this chapter is claimed.

As added by P.L.113-2010, SEC.28.
Ind. Code § 6-3.1-35-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-9
Procedures to claim a credit
Status: in_force

Sec. 9. To receive the state tax credit provided by this chapter, a holder of a state tax credit must claim the credit on the holder's annual state tax return in the manner prescribed by the department. The holder of the state tax credit shall submit to the department all information that the department determines is necessary for the calculation of the state tax credit.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-3.1-22-15.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-15.5
Residential historic rehabilitation credit; eligibility
Status: in_force

Sec. 15.5. If:

(1) a taxpayer was granted a credit under this chapter by the office before March 10, 2025, for a qualified expenditure; and

(2) the expenditure was claimed in a taxable year other than the year in which the preservation or rehabilitation of the historic property was performed;

the credit described in this section may be claimed in the first taxable year beginning after December 31, 2024, and may be carried forward as set forth in section 14 of this chapter.

As added by P.L.125-2025, SEC.4.
Ind. Code § 6-1.1-3-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-6
Return; notification to taxpayer
Status: in_force

Sec. 6. Not later than thirty (30) days before the filing date of each year, the appropriate township assessor, or the county assessor if there is no township assessor for the township, shall provide notification to each person whose personal property is subject to assessment for that year. The notification must include the date that personal property tax returns are due, the telephone number and electronic mail address of the assessor's office, and instruction to the taxpayer on how to obtain the appropriate personal property tax forms. The notification must be sent by mail unless the taxpayer consents to receiving it by electronic mail. Consent to receive notification via electronic mail remains in effect, unless the consent is revoked during the calendar year immediately preceding the filing year.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.19; P.L.146-2008, SEC.54; P.L.273-2019, SEC.1; P.L.38-2021, SEC.5.
Ind. Code § 6-9-10-8 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-8
Transfer and use of funds restricted; offenses
Status: in_force

Sec. 8. (a) A person who approves the transfer of funds to any person not qualified under this chapter for that transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.

(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the board commits a Level 6 felony.

As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.158-2013, SEC.111.
Ind. Code § 6-1.1-7-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-16
Duty to develop a system for recording property tax information for mobile homes
Status: in_force

Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of the mobile home. The department of local government finance shall implement the system before January 1, 2015.

As added by P.L.203-2013, SEC.3.