Ind. Code § 6-3-2.1-4 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-4
Tax imposed; rate; return; treatment of certain tax payments by nonelecting pass through entity
Status: in_force

Sec. 4. (a) A tax shall be imposed on the adjusted gross income of an electing entity for the taxable year of the election. The adjusted gross income of the electing entity shall be the aggregate of the direct owners' share of the electing entity's adjusted gross income. For purposes of this section:

(1) the electing entity shall determine each nonresident direct owner's share after allocation and apportionment pursuant to IC 6-3-2-2; and

(2) the electing entity shall determine the resident direct owner's share either:

(A) before allocation and apportionment pursuant to IC 6-3-2-2; or

(B) after allocation and apportionment pursuant to IC 6-3-2-2.

The electing entity must use the same method for all resident direct owners.

(b) The tax rate shall be the tax rate specified in IC 6-3-2-1(a) (before July 1, 2025) or IC 6-3-2-1(b) (after June 30, 2025) as of the last day of the electing entity's taxable year, and the tax shall be due on the same date as the entity return for the taxable year is due under this article, without regard to extensions.

(c) On its return for the taxable year, the electing entity shall attach a schedule showing the calculation of the tax and the credit for each direct owner, and remit the tax with the return, taking into account prior estimated tax payments and other tax payments by the electing entity, along with other payments that are credited to the electing entity as tax paid under this chapter or as tax withheld under IC 6-3-4 or IC 6-5.5-2-8. The department may prescribe the form for providing the information required by this section.

(d) If a pass through entity makes estimated tax payments, makes other tax payments, or has other payments that are credited to the electing entity as tax paid under this chapter or a tax withheld under IC 6-3-4 or IC 6-5.5-2-8, and the pass through entity does not make the election under section 3 of this chapter, the pass through entity:

(1) may treat pass through entity tax remitted on its behalf under this chapter as pass through entity tax to its direct owners, provided that:

(A) the tax is designated on a schedule similar to the schedule required under subsection (c) and is reported to the direct owners in the manner provided in section 5 of this chapter; and

(B) the pass through entity credits an amount to a direct owner no greater than the tax that otherwise would be due under this chapter on their share of the adjusted gross income from the pass through entity or the direct owner's portion (as determined under subsection (a)) of the pass through entity tax passed through to the pass through entity, whichever is greater (for purposes of this clause, a trust or estate shall compute the tax in the same manner as an electing entity);

(2) shall treat any payment other than a payment designated under subdivision (1) as a withholding tax payment under IC 6-3-4-12, IC 6-3-4-13, IC 6-3-4-15, or IC 6-5.5-2-8 to the extent the pass through entity otherwise has not remitted or been credited with such withholding; and

(3) may request a refund of any payment in excess of the amounts credited or designated under subdivision (1) or (2).

(e) If a pass through entity elects to be subject to tax under this chapter and the pass through entity determines that its tax is less than the pass through entity tax that is paid on its behalf, the pass through entity may treat the tax paid on its behalf in a manner similar to subsection (d). However, the pass through entity may not treat an amount less than its own liability under this chapter as pass through entity tax under subsection (d)(1).

As added by P.L.1-2023, SEC.5. Amended by P.L.236-2023, SEC.64; P.L.118-2024, SEC.11; P.L.230-2025, SEC.70.
Ind. Code § 6-3.6-1-1.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-1.5-b
Transition of certain homestead credits to the property tax relief rate
Status: in_force

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

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

Sec. 1.5. (a) In counties that adopted a homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017), the transition from the former taxes to the taxes governed under this article shall include the transition of the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to a property tax relief rate under IC 6-3.6-5 (before its expiration).

(b) To accomplish the transition under this section, the department of local government finance shall determine the portion of the income tax rate under IC 6-3.5-6-8 (before its repeal January 1, 2017) that is attributable to the homestead credit approved under IC 6-3.5-6-13 (before its repeal January 1, 2017) and shall allocate that portion of the income tax rate that is attributable to the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to the property tax relief rate under IC 6-3.6-5 (before its expiration).

(c) The department of local government finance shall notify each affected county of the rate that will be allocated to the property tax relief rate not later than July 1, 2016. In addition, the department of local government finance shall notify the state budget agency of the transition under this section.

(d) This section expires July 1, 2029.

As added by P.L.197-2016, SEC.41. Amended by P.L.68-2025, SEC.92; P.L.157-2026, SEC.105.
Ind. Code § 6-5.5-5-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 5 / Section 6-5.5-5-3
Information or records required
Status: in_force

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's return.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-10.3-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-1
"Business personal property"
Status: in_force

Sec. 1. As used in this chapter, "business personal property" means personal property that:

(1) is otherwise subject to assessment and taxation under this article; and

(2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of income.

The term does not include mobile homes assessed under IC 6-1.1-7, personal property held as an investment, or personal property that is assessed under IC 6-1.1-8 and is owned by a public utility subject to regulation by the Indiana utility regulatory commission. However, the term does include the personal property of a telephone company or a communications service provider if that personal property meets the requirements of subdivisions (1) through (2), regardless of whether that personal property is assessed under IC 6-1.1-8 and regardless of whether the telephone company or communications service provider is subject to regulation by the Indiana utility regulatory commission.

As added by P.L.80-2014, SEC.2.
Ind. Code § 6-6-2.5-2 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-2
"Blender"
Status: in_force

Sec. 2. As used in this chapter, "blender" means a person who engages in the process of blending.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.1-22-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-5
"Rehabilitation"
Status: in_force

Sec. 5. As used in this chapter, "rehabilitation" means the process of returning a property to a state of utility through repair or alteration that makes possible an efficient contemporary residential use while preserving the parts or features of the property that are significant to the historical, architectural, or archeological values of the property.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-3-1-19.5 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-19.5
Repealed
Status: repealed

As added by Acts 1981, P.L.77, SEC.7. Repealed by P.L.47-1984, SEC.7(a).
Ind. Code § 6-1.1-12-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-19
Expired
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.25; P.L.181-2016, SEC.5; P.L.86-2018, SEC.42. Expired 1-1-2023 by P.L.181-2016, SEC.5.
Ind. Code § 6-1.1-6-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-3
Native forest land
Status: in_force

Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.2; P.L.66-2006, SEC.4.
Ind. Code § 6-7-2-3.1 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-3.1
"Pipe tobacco"
Status: in_force

Sec. 3.1. As used in this chapter, "pipe tobacco" means a tobacco product that, because of its appearance, type, packaging, or labeling, is suitable and likely to be smoked in a pipe.

As added by P.L.137-2022, SEC.63.
Ind. Code § 6-9-54.5-3 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-3
Authorization to impose tax
Status: in_force

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the town fiscal body adopts an ordinance under subsection (a), the town fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the town fiscal body adopts an ordinance under subsection (a), the town food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

(2) The last day of the month that succeeds the month in which the ordinance is adopted.

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-2.5-5-21.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-21.5
Repealed
Status: repealed

As added by P.L.19-1994, SEC.5. Amended by P.L.257-2003, SEC.27. Repealed by P.L.242-2015, SEC.10.
Ind. Code § 6-1.1-21.8-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-1
"Board" defined
Status: in_force

Sec. 1. As used in this chapter, "board" refers to the state board of finance.

As added by P.L.157-2002, SEC.1.
Ind. Code § 6-6-6-7 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-7
Tax in lieu of property taxes
Status: in_force

Sec. 7. The tonnage tax imposed on commercial vessels under this chapter is imposed in lieu of property taxes. Thus, commercial vessels which are taxed under this chapter may not be assessed or taxed under IC 6-1.1.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-9 part.]

Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.86-2018, SEC.79.
Ind. Code § 6-9-51-8 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-8
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 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.14.
Ind. Code § 6-1.1-12-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-29
Wind power device; definition
Status: in_force

Sec. 29. (a) This section does not apply to a wind power device that is owned or operated by:

(1) a public utility (as defined in IC 8-1-2-1(a)); or

(2) another entity that provides electricity at wholesale or retail for consideration, other than a person who participates in a net metering program offered by an electric utility.

This subsection shall be interpreted to clarify and not to change the general assembly's intent with respect to this section.

(b) For purposes of this section, "wind power device" means a device, such as a windmill or a wind turbine, that is designed to utilize the kinetic energy of moving air to provide mechanical energy or to produce electricity.

(c) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a wind power device is entitled to an annual property tax deduction. The amount of the deduction equals the remainder of (1) the assessed value of the real property or mobile home with the wind power device included, minus (2) the assessed value of the real property or mobile home without the wind power device.

(d) This section applies only to property taxes imposed for an assessment date before January 1, 2025.

(e) This section expires January 1, 2027.

As added by Acts 1979, P.L.56, SEC.3. Amended by P.L.46-2011, SEC.1; P.L.68-2025, SEC.38.
Ind. Code § 6-6-9.5-4 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-4
"Passenger motor vehicle"
Status: in_force

Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123.

As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.
Ind. Code § 6-3.1-35-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-4
Credit carryover
Status: in_force

Sec. 4. (a) If a holder's state tax credit exceeds the holder's state tax liability for the taxable year, the excess may be carried forward for up to nine (9) consecutive taxable years immediately following the first taxable year of the holder's state tax credit period and may be used to reduce the holder's state tax liability during those taxable years. Only the unused part of a state tax credit may be carried forward and used in a subsequent taxable year.

(b) The holder of a state tax credit is not entitled to a carryback or refund of any unused credit.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-3-6-8 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-8
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.608; Acts 1965, c.233, s.27. As amended by Acts 1978, P.L.2, SEC.620; Acts 1979, P.L.72, SEC.1; Acts 1979, P.L.321, SEC.3. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-43-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 43 / Section 6-1.1-43-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to the following economic development incentive programs:

(1) Grants and loans provided by the Indiana economic development corporation under IC 5-28, the office of tourism development under IC 5-29 (before July 1, 2020), or the Indiana destination development corporation under IC 5-33 (after June 30, 2020).

(2) Incentives provided in an economic revitalization area under IC 6-1.1-12.1.

(3) Incentives provided under IC 6-3.1-13.

As added by P.L.60-1997, SEC.1. Amended by P.L.4-2005, SEC.49; P.L.229-2005, SEC.5; P.L.288-2013, SEC.26; P.L.78-2019, SEC.6.
Ind. Code § 6-1.1-24-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5
Conduct of sale; parcels subject to sale; minimum sale price; sale by electronic means
Status: in_force

Sec. 5. (a) When a tract or an item of real property is subject to sale under this chapter, it must be sold in compliance with this section.

(b) The sale must be held at the times and place stated in the notice of sale.

(c) A tract or an item of real property may not be sold under this chapter to collect:

(1) delinquent personal property taxes; or

(2) taxes or special assessments which are chargeable to other real property.

(d) A tract or an item of real property may not be sold under this chapter if all the delinquent taxes, penalties, and special assessments on the tract or an item of real property and the amount prescribed by section 1.5 or 2(b)(3)(D) of this chapter, whichever applies, reflecting the costs incurred by the county due to the sale, are paid before the time of sale.

(e) The county treasurer shall sell the tract or item of real property, subject to the right of redemption, to the highest bidder at public auction. The right of redemption after a sale does not apply to an item of real property that is on the vacant and abandoned property list prepared by the county auditor under section 1.5 of this chapter. Except as provided in section 1.5 of this chapter, a tract or an item of real property may not be sold for an amount which is less than the sum of:

(1) the delinquent taxes and special assessments on each tract or item of real property;

(2) the taxes and special assessments on each tract or item of real property that are due and payable in the year of the sale, regardless of whether the taxes and special assessments are delinquent;

(3) all penalties which are due on the delinquencies;

(4) the amount prescribed by section 2(b)(3)(D) of this chapter reflecting the costs incurred by the county due to the sale;

(5) any unpaid costs which are due under section 2(c) of this chapter from a prior tax sale; and

(6) other reasonable expenses of collection, including title search expenses, uniform commercial code expenses, and reasonable attorney's fees incurred by the date of the sale.

The amount of penalties due on the delinquencies under subdivision (3) must be adjusted in accordance with IC 6-1.1-37-16, if applicable.

(f) For purposes of the sale, it is not necessary for the county treasurer to first attempt to collect the real property taxes or special assessments out of the personal property of the owner of the tract or real property.

(g) The county auditor shall serve as the clerk of the sale.

(h) Real property certified to the county auditor under section 1.5 of this chapter must be offered for sale in a different phase of the tax sale or on a different day of the tax sale than the phase or day during which other real property is offered for sale.

(i) The public auction required under subsection (e) may be conducted by electronic means, at the option of the county treasurer. The electronic sale must comply with the other statutory requirements of this section. If an electronic sale is conducted under this subsection, the county treasurer shall provide access to the electronic sale by providing computer terminals open to the public at a designated location. A county treasurer who elects to conduct an electronic sale may receive electronic payments and establish rules necessary to secure the payments in a timely fashion. The county treasurer may not add an additional cost of sale charge to a parcel for the purpose of conducting the electronic sale.

[Pre-1975 Property Tax Recodification Citations: 6-1-56-4; 6-1-56-5; 6-1-56-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.73, SEC.2; P.L.60-1986, SEC.5; P.L.88-1987, SEC.4; P.L.60-1988, SEC.11; P.L.83-1989, SEC.11; P.L.50-1990, SEC.9; P.L.68-1993, SEC.5; P.L.39-1994, SEC.9; P.L.139-2001, SEC.5; P.L.169-2006, SEC.21; P.L.89-2007, SEC.4; P.L.56-2012, SEC.4; P.L.5-2015, SEC.17; P.L.247-2015, SEC.16; P.L.251-2015, SEC.7; P.L.236-2023, SEC.46.
Ind. Code § 6-6-9.7-9 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-9
Liability for tax
Status: in_force

Sec. 9. The person that rents a passenger motor vehicle or truck is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for the state.

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-1.1-21.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-3
Loan application; prerequisites to grant of loan
Status: in_force

Sec. 3. Before January 1, 2002, a qualified taxing unit may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund. The board may make a loan from the fund to the taxing unit if:

(1) a taxpayer with tangible property subject to taxation by the qualified taxing unit has filed a petition to reorganize under the federal bankruptcy code;

(2) the taxpayer has defaulted on one (1) of its property tax payments;

(3) the qualified taxing unit has experienced and will continue to experience a significant revenue shortfall as a result of the default; and

(4) the taxpayer is a steel manufacturer that owns at least eighteen percent (18%) of the assessed value within the taxing unit.

As added by P.L.380-1987(ss), SEC.5. Amended by P.L.291-2001, SEC.207.
Ind. Code § 6-1.1-3-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-18
Reports to county assessors and auditors; copies of returns
Status: in_force

Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in the form and on the dates prescribed by the department of local government finance.

(b) Each year, the county assessor:

(1) shall review and may audit the business personal property returns that the taxpayer is required to file in duplicate under section 7(c) of this chapter; and

(2) shall determine the returns in which the assessment appears to be improper.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1998, SEC.15; P.L.90-2002, SEC.29; P.L.219-2007, SEC.11; P.L.146-2008, SEC.60.
Ind. Code § 6-3.1-35.8-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-6
Unused credits
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. A taxpayer is not entitled to a refund of any unused credit.

As added by P.L.165-2021, SEC.91.
Ind. Code § 6-6-1.1-411 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-411
Temporary license; investigation; conditions and requirements
Status: in_force

Sec. 411. The administrator may make any investigation he considers necessary once an application has been properly filed, the license fee paid, and the bonding requirements met. If all conditions and requirements of this chapter have been met, the administrator shall issue to the applicant a temporary license to transact business as a distributor in Indiana. The temporary license is valid for one (1) year.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-9-2-4.5 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-4.5
Visitor center funding; allocation from promotion fund and alternate revenue fund
Status: in_force

Sec. 4.5. The bureau may enter into an agreement under which amounts deposited in, or to be deposited in, the promotion fund or the alternate revenue fund, or both, are pledged to payment of obligations, including leases entered into under IC 36-1-10, issued to finance the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.

As added by P.L.46-1998, SEC.2. Amended by P.L.168-2005, SEC.5.
Ind. Code § 6-1.1-10.3-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-7-b
Repeal or amendment of exemption ordinance
Status: in_force

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

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

Sec. 7. A county adopting body specified in IC 6-3.6-3-1(a) may repeal or amend an exemption ordinance. However, if a county adopting body repeals or amends an exemption ordinance, any new personal property that was exempt under the exemption ordinance on the date the new personal property was placed into service by a taxpayer remains exempt from property taxation, regardless of whether or not the ownership of the new personal property changes after the date the exemption ordinance is amended or repealed.

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.11; P.L.68-2025, SEC.18.
Ind. Code § 6-9-45.5-11 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-11
Manner of imposition, payment, and collection; filing of returns
Status: in_force

Sec. 11. The 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 for the payment of the taxes may be made on separate returns 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.255-2015, SEC.61.
Ind. Code § 6-9-65-1 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-1
Application
Status: in_force

Sec. 1. This chapter applies to the town of Centerville.

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-7-1-2 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-2
"Cigarette"
Status: in_force

Sec. 2. (a) Except as provided in subsection (b), as used in this chapter, "cigarette" means and includes any roll for smoking or heating made wholly or in part of tobacco, irrespective of size or shape and irrespective of tobacco being flavored, adulterated, or mixed with any other ingredient, where such roll has a wrapper or cover made of paper or any other material not containing tobacco.

(b) The definition does not include cigars (as defined in IC 6-7-2-0.3).

(c) For purposes of this chapter, the term "cigarettes" means and includes cigarettes upon which a tax is imposed by section 12 of this chapter, except where context clearly shows that cigarettes alone are intended.

Formerly: Acts 1947, c.222, s.2. As amended by P.L.2-1988, SEC.21; P.L.191-2016, SEC.1; P.L.137-2022, SEC.57; P.L.128-2026, SEC.31.
Ind. Code § 6-1.5-5-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-2
Hearings; resolution by Indiana board; notice; auditor duties
Status: in_force

Sec. 2. (a) After receiving a petition for review that is filed under a statute listed in section 1(a) of this chapter, the Indiana board shall, at its earliest opportunity:

(1) conduct a hearing; or

(2) cause a hearing to be conducted by an administrative law judge.

The Indiana board may determine to conduct the hearing under subdivision (1) on its own motion or on request of a party to the appeal.

(b) In its resolution of a petition, the Indiana board may correct any errors that may have been made and adjust the assessment in accordance with the correction.

(c) The Indiana board shall give notice of the date fixed for the hearing to:

(1) the taxpayer;

(2) the department of local government finance; and

(3) the appropriate:

(A) township assessor (if any);

(B) county assessor; and

(C) county auditor.

(d) With respect to an appeal of the assessment of real property or personal property filed after June 30, 2005, the notices required under subsection (c) must include the following:

(1) The action of the department of local government finance with respect to the appealed items.

(2) A statement that a taxing unit receiving the notice from the county auditor under subsection (e) may:

(A) attend the hearing;

(B) offer testimony; and

(C) file an amicus curiae brief in the proceeding.

(e) If, after receiving notice of a hearing under subsection (c), the county auditor determines that the assessed value of the appealed items constitutes at least one percent (1%) of the total gross certified assessed value of a particular taxing unit for the assessment date immediately preceding the assessment date for which the appeal was filed, the county auditor shall send a copy of the notice to the affected taxing unit. A taxing unit that receives a notice from the county auditor under this subsection is not a party to the appeal. Failure of the county auditor to send a copy of the notice to the affected taxing unit does not affect the validity of the appeal or delay the appeal.

(f) The Indiana board shall give the notices required under subsection (c) at least thirty (30) days before the day fixed for the hearing.

As added by P.L.198-2001, SEC.95. Amended by P.L.245-2003, SEC.23; P.L.199-2005, SEC.15; P.L.154-2006, SEC.62; P.L.219-2007, SEC.89; P.L.146-2008, SEC.308; P.L.230-2025, SEC.63.
Ind. Code § 6-1.1-23.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-3
Collection expenses
Status: in_force

Sec. 3. (a) With respect to the collection of delinquent personal property taxes under this chapter, the county treasurer shall charge the following collection expenses to each delinquent taxpayer:

(1) For making a demand:

(A) by registered or certified mail, eight dollars ($8); or

(B) by some means other than registered or certified mail, five dollars ($5).

(2) For selling personal property, ten percent (10%) of the sale price.

(3) For advertising a sale, the legal rates for advertising.

(4) For transfer and storage of personal property, the actual expense incurred.

(5) Other reasonable expenses of collection, including:

(A) title search expenses;

(B) uniform commercial code search expenses; and

(C) reasonable attorney's fees or court costs incurred:

(i) in the collection process;

(ii) due to a court order; or

(iii) due to an order of the treasurer.

(b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-5.5-2-7 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-7
Exemptions
Status: in_force

Sec. 7. Notwithstanding any other provision of this article, there is no tax imposed on the adjusted gross income or apportioned income of the following:

(1) Insurance companies or organizations offering nonprofit agricultural organization insurance coverage subject to the tax under any of the following:

(A) IC 27-1-18-2.

(B) IC 27-1-2-2.3.

(C) IC 6-3.

(D) IC 6-8-15.

(2) International banking facilities (as defined in Regulation D of the Board of Governors of the Federal Reserve System).

(3) Any corporation that is exempt from income tax under Section 1363 of the Internal Revenue Code.

(4) Any corporation exempt from federal income taxation under the Internal Revenue Code, except for the corporation's unrelated business income. However, this exemption does not apply to a corporation exempt from federal income taxation under Section 501(c)(14) of the Internal Revenue Code.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.25; P.L.68-1991, SEC.8; P.L.1-2003, SEC.47; P.L.269-2003, SEC.11; P.L.129-2014, SEC.2; P.L.194-2023, SEC.27.
Ind. Code § 6-1.1-20-1.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.7
"Project"
Status: in_force

Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building.

As added by P.L.25-1995, SEC.46.
Ind. Code § 6-9-60-6 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-6
Commission
Status: in_force

Sec. 6. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreement under IC 36-1-7.

(b) The county executive shall determine the number of members, which must be an odd number, to be appointed to the commission. The commission must also include any additional members appointed under subsection (h). Each of the members must be:

(1) engaged in a convention, visitor, or tourism business; or

(2) involved in or promoting conventions, visitors, or tourism.

A member who is an owner or an executive level employee of a convention, visitor, or tourism related business located in the county is not required to reside in the county but must reside in Indiana. A member who is not an owner or an executive level employee of a convention, visitor, or tourism related business located in the county must reside in the county. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). The county executive shall also determine who will make the appointments to the commission.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for three (3) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote.

(d) A member of the commission may be removed for cause by the member's appointing authority.

(e) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.

(f) Each commission member, 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.

(g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.

(h) The commission must also include a member appointed by the city executive of each city within the county.

As added by P.L.230-2025, SEC.109. Amended by P.L.157-2026, SEC.192.
Ind. Code § 6-1.1-10-37 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-37
Leases of exempt property; effect
Status: in_force

Sec. 37. (a) This section does not apply to the lease of a dwelling unit within a public housing project by the tenant of that dwelling unit.

(b) If real property that is exempt from taxation is leased to another whose property is not exempt and the leasing of the real property does not make it taxable, the leasehold estate and the appurtenances to the leasehold estate shall be assessed and taxed as if they were real property owned by the lessee or his assignee.

(c) If personal property that is exempt from taxation is leased to another whose property is not exempt and the leasing of the personal property does not make it taxable, the leased personal property shall be assessed and taxed as if it were personal property owned by the lessee or his assignee.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-1984, SEC.1; P.L.59-1986, SEC.1.
Ind. Code § 6-1.1-10-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-22
Dormitories of church colleges and universities
Status: in_force

Sec. 22. A tract of land, not exceeding one (1) acre, and the improvements situated on the land are exempt from property taxation if they are:

(1) owned by a church; and

(2) exclusively used by the church as a dormitory for the students of a college or university which is located within this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(14).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-15-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-0.3
Transfer of certain petitions for review to Indiana board of tax review; governing law
Status: in_force

Sec. 0.3. Petitions for review filed under section 3 of this chapter with respect to notices of action of the county property tax assessment board of appeals issued before January 1, 2002, that are pending before the state board of tax commissioners on December 31, 2001:

(1) are transferred to the Indiana board of tax review; and

(2) are subject to the law in effect before amendments under P.L.198-2001.

The state board of tax commissioners shall transfer to the Indiana board of tax review by January 1, 2002, the records relating to each petition for review referred to in this section.

As added by P.L.220-2011, SEC.123.
Ind. Code § 6-9-1-7 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-7
Proposed budget; approval
Status: in_force

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operating subsidies and promotion programs and submit the report with the proposed budget. The board of managers shall submit its proposed budget to the county council. The county council shall review the board's proposed budget, and the county council shall either approve, increase, or decrease the board's proposed budget. However, the county council may not increase or decrease the board's proposed budget unless two-thirds (2/3) of the members of the county council vote in favor of the increase or decrease. The board's proposed budget as approved, increased, or decreased by the county council is the board's budget for the calendar year. The board of managers may not make an expenditure which is not provided for in the budget as approved, increased, or decreased by the county council, unless the additional expenditure is approved by the county council.

As added by Acts 1977, P.L.91, SEC.2. Amended by P.L.49-1994, SEC.3.
Ind. Code § 6-9-49-9 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-9
Uses of revenue
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:

(1) Revitalization projects in the city, including the repurposing of buildings and the city's main street program.

(2) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivision (1).

Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-1.1-12.1-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-15
Correction of deduction errors
Status: in_force

Sec. 15. (a) If:

(1) as the result of an error by a taxpayer the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and

(2) the taxpayer is entitled to a correction of the error under this article;

the county auditor shall apply the correction of the error as provided in this section.

(b) With respect to a deduction based on an increase in the assessed value of real property, the county auditor shall apply a deduction from the assessed value of the real property:

(1) except as provided in subsection (d), for the assessment date that next succeeds the last assessment date for which a deduction under this chapter would apply without regard to this section based on that increase; and

(2) except as provided in subsection (c), in the amount of the lesser of:

(A) the remainder of:

(i) the amount of the deduction to which the taxpayer is entitled under this chapter for the particular assessment date under subsection (a); minus

(ii) the amount of the deduction that was applied for that assessment date; or

(B) the assessed value of the real property for the assessment date for which the correction applies.

(c) If the county auditor applies an incorrect deduction as described in subsection (a) for more than one (1) assessment date, the county auditor shall:

(1) combine the amounts of deduction corrections determined under subsection (b)(2)(A) for all of the assessment dates for which incorrect deductions were applied; and

(2) except as provided in subsection (d), apply that combined amount as a deduction for the assessment date referred to in subsection (b)(1) in the manner described in subsection (b)(2).

(d) If:

(1) the remainder determined under subsection (b)(2)(A); or

(2) the combined amount of deduction corrections under subsection (c)(1);

exceeds the assessed value referred to in subsection (b)(2)(B), the county auditor shall carry the excess over as assessed value deductions for the immediately succeeding assessment date or dates.

(e) With respect to a deduction based on an increase in the assessed value of personal property, the county auditor shall apply deduction corrections in the manner provided in subsections (a) through (d), except that the assessed value and deduction determinations apply to the taxpayer's personal property return.

(f) A taxpayer is not required to file an application for a deduction under this section.

As added by P.L.219-2007, SEC.33.
Ind. Code § 6-6-11-32 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-32
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed by P.L.44-1992, SEC.8.
Ind. Code § 6-8.1-3-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-7
Reciprocal information agreements; cooperation of other agencies; submission of required electronic file of information
Status: in_force

Sec. 7. (a) The department may enter into reciprocal agreements with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes. However, the department may not furnish information obtained from federal returns or schedules to officials of other state governments.

(b) All agencies of the state of Indiana shall cooperate with the department in the administration of the listed taxes and shall, upon request and at no charge to the department, furnish to the department any information relevant to the administration and collection of the listed taxes that the department requests. In addition, a state agency that encounters the use of a fraudulent identity shall notify the department and provide in electronic format identifying information as specified by the department for the department's use in preventing tax fraud. If a state agency encounters the use of fraudulent identities on a regular basis, the state agency shall provide to the department a monthly electronic report furnishing the identifying information specified by the department.

(c) Before December 1 each year:

(1) the department of correction shall provide to the department an electronic file listing the name and Social Security number of each individual under the jurisdiction of the department of correction as of November 1 of that year; and

(2) the Indiana department of health shall provide to the department an electronic file listing the name of each individual for whom an Indiana death certificate was issued during the immediately preceding twelve (12) months.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.197-2013, SEC.2; P.L.56-2023, SEC.43.
Ind. Code § 6-1.1-42-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-8
Duties of designating body
Status: in_force

Sec. 8. If a designating body proposes to designate a zone, the designating body shall either:

(1) prepare maps and plats that identify the proposed brownfield revitalization zone; or

(2) prepare a simplified description of the boundaries of the brownfield revitalization zone by describing its location in relation to public ways, streams, or otherwise.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-2.5-14-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-4
Benefits to amnesty participants
Status: in_force

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the department:

(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;

(2) shall release any liens imposed;

(3) shall not seek civil or criminal prosecution against any individual or entity; and

(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;

for use taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-3.6-2-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-12-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. Repealed by P.L.68-2025, SEC.99.
Ind. Code § 6-1.1-20.6-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-9
Repealed
Status: repealed

As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.12; P.L.2-2006, SEC.56; P.L.1-2007, SEC.44. Repealed by P.L.146-2008, SEC.810.
Ind. Code § 6-2.5-12-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-10
"Post paid calling service"
Status: in_force

Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by charge made to a telephone number that is not associated with the origination or termination of the telecommunications service. A post paid calling service includes a telecommunications service, except a prepaid wireless calling service, that would be a prepaid calling service except it is not exclusively a telecommunications service.

As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007, SEC.12.
Ind. Code § 6-3.6-6-21 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-21
Ability to contribute certified shares to regional development authority infrastructure fund
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. 21. A civil taxing unit may contribute any part of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The contribution must be approved in an ordinance adopted by the fiscal body of the political subdivision.

As added by P.L.229-2017, SEC.31.
Ind. Code § 6-2.5-7-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-12
Repealed
Status: repealed

As added by P.L.94-1987, SEC.9. Amended by P.L.98-2012, SEC.3; P.L.293-2013(ts), SEC.9. Repealed by P.L.227-2013, SEC.14; P.L.109-2015, SEC.25.
Ind. Code § 6-1.1-1-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-25
Determination of a deadline date under this article; first business day after the stated deadline
Status: in_force

Sec. 25. If a deadline imposed upon a political subdivision, the department of local government finance, or the Indiana board by this article is not a business day, the last day for the political subdivision, the department of local government finance, or the Indiana board to take the action required by this article is the first business day after the stated deadline.

As added by P.L.244-2015, SEC.1.
Ind. Code § 6-1.1-30-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-14
Powers and duties of department
Status: in_force

Sec. 14. The department of local government finance:

(1) shall see that the property taxes due this state are collected;

(2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article;

(3) shall ensure that assessments of properties under this article are uniform and equal;

(4) shall ensure that the restrictions on budgets and levies prescribed under this article are enforced;

(5) shall ensure that the penalties prescribed under this article are enforced;

(6) shall investigate the property tax laws and systems of other states and countries;

(7) for assessment dates after December 31, 2008, shall conduct all ratio studies required for:

(A) equalization under 50 IAC 14; and

(B) annual adjustments under 50 IAC 21; and

(8) may recommend changes in this state's property tax laws to the general assembly.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(4), (5), (9), (10).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.6, SEC.11; P.L.198-2001, SEC.73; P.L.219-2007, SEC.74; P.L.236-2023, SEC.48.
Ind. Code § 6-9-15-1 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than thirty-three thousand one hundred (33,100) and less than thirty-three thousand one hundred fifty (33,150).

As added by Acts 1981, P.L.101, SEC.1. Amended by Acts 1982, P.L.1, SEC.19; P.L.12-1992, SEC.44; P.L.170-2002, SEC.41; P.L.119-2012, SEC.64; P.L.104-2022, SEC.41.
Ind. Code § 6-1.1-39-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-7
Allocation areas; declaration as part of district prohibited
Status: in_force

Sec. 7. No area shall be declared part of an economic development district if it has already been declared an allocation area under IC 36-7-14 or IC 36-7-15.1.

As added by P.L.19-1985, SEC.5.
Ind. Code § 6-7-1-11 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-11
"Drop shipment"
Status: in_force

Sec. 11. As used in this chapter, "drop shipment" means any shipment billed to one other than the person receiving such shipment.

Formerly: Acts 1947, c.222, s.10 1/2. As amended by P.L.128-2026, SEC.41.
Ind. Code § 6-1.1-6.7-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-25
County surveyor advice and assistance for establishment and maintenance of filter strips
Status: in_force

Sec. 25. The county surveyor, in cooperation with the county extension service and the soil and water conservation district in which the land is located, shall give advice and technical assistance to the landowner for the establishment and maintenance of filter strips.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-2.5-12-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-6
"End user"
Status: in_force

Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, "end user" means the individual who uses the service on behalf of the entity.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-1.1-6.8-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-9
Approval of application
Status: in_force

Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be classified comply with this chapter, the director shall approve the application. In addition, the director shall notify the auditor and the recorder of the county in which the land is located that the application has been approved, and shall return one (1) approved application form to the applicant.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-22-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-18
Use of parcel carrier to send documents
Status: in_force

Sec. 18. Notwithstanding any other provision of this chapter, the county treasurer may send via a nationally recognized express parcel carrier any document that the county treasurer may send under this chapter via the United States mail.

As added by P.L.61-2011, SEC.1.
Ind. Code § 6-1.1-27-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-4
Liability of treasurer for failure to settle
Status: in_force

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of the county or to pay over the money due the county, the county auditor shall notify the prosecuting attorney of the appropriate judicial circuit who shall bring a suit upon the bond of the county treasurer. The county treasurer and the county treasurer's sureties are liable in an amount equal to one hundred ten percent (110%) of the taxes and other charges for which the county treasurer fails to make a settlement or pay over.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.148-2024, SEC.3.
Ind. Code § 6-3.1-30.5-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-13
Maximum amount of credit
Status: in_force

Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed nine million five hundred thousand dollars ($9,500,000) in the state fiscal year beginning July 1, 2016, and ending June 30, 2017.

(b) The total amount of tax credits awarded under this chapter in a state fiscal year may not exceed the following:

(1) Twelve million five hundred thousand dollars ($12,500,000) for the state fiscal year beginning July 1, 2017, and ending June 30, 2018.

(2) Fourteen million dollars ($14,000,000) for the state fiscal year beginning July 1, 2018, and ending June 30, 2019.

(3) Fifteen million dollars ($15,000,000) for the state fiscal year beginning July 1, 2019, and ending June 30, 2020.

(4) Sixteen million five hundred thousand dollars ($16,500,000) for the state fiscal year beginning July 1, 2020, and ending June 30, 2021.

(5) Seventeen million five hundred thousand dollars ($17,500,000) for the state fiscal year beginning July 1, 2021, and ending June 30, 2022.

(6) Eighteen million five hundred thousand dollars ($18,500,000) for the state fiscal year beginning July 1, 2022, and ending June 30, 2023, and for each state fiscal year thereafter.

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.4; P.L.205-2013, SEC.84; P.L.213-2015, SEC.86; P.L.217-2017, SEC.66; P.L.108-2019, SEC.123; P.L.165-2021, SEC.90; P.L.201-2023, SEC.101.
Ind. Code § 6-1.1-25-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-7.5
County having a consolidated city; list of tax delinquent properties for metropolitan development commission; acquisition; payment
Status: in_force

Sec. 7.5. (a) This section applies to a county having a consolidated city.

(b) The county auditor shall provide the metropolitan development commission with a list of real property:

(1) included on the list prepared under IC 6-1.1-24-1.5;

(2) for which a certificate of sale has been issued; and

(3) for which the holder of the certificate has not requested the county auditor to execute and deliver a deed.

(c) The metropolitan development commission shall, within a reasonable time after receiving a list under subsection (b), identify any property described under subsection (b) that the metropolitan development commission desires to acquire for urban homesteading under IC 36-7-17 or IC 36-7-17.1 or for redevelopment purposes under IC 36-7-15.1. The metropolitan development commission shall then provide the county auditor with a list of the properties identified under this subsection.

(d) The county auditor shall execute and deliver a deed for any property identified under subsection (c) to the metropolitan development commission.

(e) The county auditor shall execute and deliver a deed to the county for any property:

(1) included in the notice prepared under subsection (b); and

(2) not identified under subsection (c).

(f) The metropolitan development commission and the county may not pay for any property acquired under subsection (d) or (e). However, a taxing unit having an interest in the taxes on the real property shall be credited with the full amount of the delinquent tax due to that unit.

As added by P.L.87-1987, SEC.10. Amended by P.L.39-1994, SEC.20; P.L.31-1994, SEC.8; P.L.2-1995, SEC.29; P.L.118-2013, SEC.10.
Ind. Code § 6-1.1-1-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-7
"Filing date"
Status: in_force

Sec. 7. "Filing date", for purposes of IC 6-1.1-3 and IC 6-1.1-16-1, has the meaning set forth in IC 6-1.1-3-1.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.2.
Ind. Code § 6-9-78.1-11 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the town 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.196.
Ind. Code § 6-3.5-10-13 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-13
Violations; offense
Status: in_force

Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.

(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor.

As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.14.
Ind. Code § 6-2.5-7-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-6
Repealed
Status: repealed

As added by P.L.94-1987, SEC.3. Repealed by P.L.98-2012, SEC.2.
Ind. Code § 6-1.1-10-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-23
Fraternal benefit associations
Status: in_force

Sec. 23. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by a fraternal beneficiary association which is incorporated, organized, or licensed under the laws of this state.

(b) This exemption does not apply to real property unless it is actually occupied and exclusively used by the association in carrying out the purpose for which it was incorporated, organized, or licensed.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(11).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-8-1-24 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-24
Evasion of tax; offenses
Status: in_force

Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B misdemeanor for a person to recklessly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this chapter, to recklessly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly fail to offer testimony or produce any record as required in this chapter. A person who makes a false statement, with intent to defraud the state or to evade the payment of the tax imposed under this chapter, commits a Level 6 felony.

Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978, P.L.2, SEC.652; P.L.158-2013, SEC.105.
Ind. Code § 6-1.1-10.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-3
"Exemption ordinance"
Status: in_force

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 6 of this chapter by a county fiscal body.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-1.1-19-1.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-1.6
Repealed
Status: repealed

As added by Acts 1979, P.L.208, SEC.9. Amended by Acts 1981(ss), P.L.1, SEC.1. Repealed by P.L.65-1985, SEC.19.
Ind. Code § 6-2.5-15-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-15
Requirement for qualified data center user to enter into an agreement with the corporation; required provisions
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-15 by P.L.178-2025, SEC.15 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 15. The following apply if the corporation approves an application for a specific transaction award certificate:

(1) The corporation shall require the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator, as applicable, to enter into an agreement with the corporation as a condition of receiving a specific transaction award certificate under this chapter.

(2) The agreement with the corporation must include:

(A) a detailed description of the project that is the subject of the agreement that includes documentation of compliance with the requirement that the investment be specific to infrastructure for the Indiana defense industry or quantum computing research or advanced computing;

(B) the duration of the specific transaction award certificate and the first taxable year for which the award provided by this chapter may be used; and

(C) a requirement that the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator, as applicable, annually report to the corporation on the amount of taxes that were not paid by the qualified data center user or quantum computing research, advanced computing, and defense infrastructure network operator in connection with the purchase of data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.15.
Ind. Code § 6-2.5-4-18 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-18
Marketplace facilitator considered the retail merchant of retail transactions facilitated for sellers on its marketplace
Status: in_force

Sec. 18. (a) A marketplace facilitator shall be considered the retail merchant of each retail transaction (including a retail transaction under section 4 of this chapter) that is facilitated on its marketplace, regardless as to whether the marketplace facilitator has a contractual relationship with the seller, when it does any of the following:

(1) Collects the sales price or purchase price of the seller's products.

(2) Provides access to payment processing services, either directly or indirectly.

(3) Charges, collects, or otherwise receives fees or other consideration from the purchaser for transactions made on its electronic marketplace.

(b) A marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

(1) Collect and remit the gross retail tax, even if a seller for whom a transaction was facilitated:

(A) does not have a registered retail merchant certificate; or

(B) would not have been required to collect gross retail tax had the transaction not been facilitated by the marketplace facilitator.

(2) Comply with all applicable procedures and requirements imposed under this article as the retail merchant in such transaction.

(c) The gross retail income from a transaction under this section is equal to the total amount of consideration paid by the purchaser, including the payment of any fee, commission, or other charge by the marketplace facilitator, except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer other than taxes described under IC 6-2.5-1-5(c)(2).

As added by P.L.108-2019, SEC.112. Amended by P.L.146-2020, SEC.13; P.L.137-2022, SEC.20.
Ind. Code § 6-8-12-4 — Indiana Code / Title 6 / Article 8 / Chapter 12 / Section 6-8-12-4
Marion County admissions tax not applicable
Status: in_force

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event.

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
Ind. Code § 6-9-54-3 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-3
Ordinance imposing tax; public hearing
Status: in_force

Sec. 3. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the city fiscal body has previously:

(1) adopted a resolution in support of the proposed city food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for the public hearing.

(b) If the city fiscal body adopts an ordinance under subsection (a), the city fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:

(1) The date specified in the ordinance.

(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-8.1-15-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-10
"Reseller" defined
Status: in_force

Sec. 10. As used in this chapter, "reseller" means a provider who purchases telecommunications service from another telecommunications service provider and then resells, uses as a component part of, or integrates the purchased service into a mobile telecommunications service. The term does not include a serving carrier with which a home service provider arranges for the service to its customers outside the home service provider's licensed service area.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-6-1.1-407 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-407
Bond or letter of credit of distributor unsatisfactory; reduction of cash deposit
Status: in_force

Sec. 407. (a) The administrator may require a distributor to file a new bond or new letter of credit, with a satisfactory surety or financial institution in the same form and amount if:

(1) liability upon the old bond or letter of credit is discharged or reduced by judgment rendered, payment made, or otherwise; or

(2) in the opinion of the administrator any surety on the old bond or financial institution on the old letter of credit becomes unsatisfactory.

If the new bond or new letter of credit is unsatisfactory, the administrator shall cancel the license of the distributor. If the new bond or new letter of credit is satisfactorily furnished, the administrator shall release in writing the surety on the old bond or financial institution on the old letter of credit from any liability accruing after the effective date of the new bond or new letter of credit.

(b) If a distributor has a cash deposit with the administrator and the deposit is reduced by a judgment rendered, payment made, or otherwise, the administrator may require the distributor to make a new deposit equal to the amount of the reduction.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.5.
Ind. Code § 6-6-5.1-7 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-7
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.48.
Ind. Code § 6-6-5.5-15 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-15
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.2-2005, SEC.131.
Ind. Code § 6-9-78.3-5 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-5
Tax rate
Status: in_force

Sec. 5. The city 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.157-2026, SEC.198.
Ind. Code § 6-8.1-4-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-3
Personnel of divisions; administration of divisions
Status: in_force

Sec. 3. (a) The requirements of this section are subject to the discretion of the commissioner as set forth in section 1 of this chapter.

(b) The commissioner shall assign an adequate number of personnel to the divisions created by this chapter to perform their required functions.

(c) The commissioner shall appoint a separate administrator and a deputy administrator to administer the operation of the division of audit. The administrator and the deputy administrator must have different political affiliations. However, the administrator and deputy administrator of the division of audit must each have at least five (5) years of audit experience and must each have met the examination qualifications required of all division of audit employees.

(d) This subsection applies to the division of audit. The commissioner shall divide the state into not more than twelve (12) audit districts. The commissioner may appoint district managers to manage one (1) or more of those audit districts. Each district manager must be proficient in auditing the various listed taxes, must have at least five (5) years of audit experience, and must have met the examination qualifications required of all division of audit employees.

(e) The commissioner shall appoint an administrator and two (2) deputy administrators to administer the operation of the special tax division. The two (2) deputy administrators must have different political affiliations. The administrator of the special tax division shall assign and supervise staff to perform the division's audit function in each of the districts prescribed by subsection (d).

(f) The commissioner may appoint persons from the division of audit or the special tax division to the position of senior field auditor when those persons have demonstrated a proficiency in auditing the various taxes administered by their respective division. Senior field auditors shall be primarily responsible for audits done on a statewide basis or for audits done out of the state and shall also perform such other duties as the commissioner requests. Before a person may be appointed as a senior field auditor, the person must either:

(1) have at least five (5) years of audit experience in the division;

(2) be a certified public accountant; or

(3) have performed duties similar to those of a senior field auditor for the federal government or another state for a period of at least ten (10) years.

The state personnel department shall establish and the budget agency shall approve an adequate number of senior field auditor positions to perform the functions required under this subsection.

(g) No employee of the divisions created by this chapter may be required to perform any political activity as a condition for getting or keeping the employee's position or as a condition for receiving promotions or salary increases.

(h) The commissioner and the budget agency shall set the compensation for the staff provided by this chapter.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988, SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6; P.L.100-2012, SEC.21.
Ind. Code § 6-9-78.3-9 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-9
Uses of money in the fund
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city only for the following purposes:

(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.

(2) Economic development and tourism related purposes or facilities, including the purchase of land for economic development or tourism related purposes.

(3) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in subdivisions (1) and (2).

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-1.1-34-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-11
Confidential information
Status: in_force

Sec. 11. Information which the department of local government finance has obtained from the federal government or a public agency under section 9(3) of this chapter is subject to the provider's rules and regulations, if any, which concern the confidential nature of the information. In addition, the information compiled by the department under this chapter is confidential until publication of the assessment ratio and then loses its confidential character only to the extent that it is used in determining the ratio.

[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.246.
Ind. Code § 6-9-62-7 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the state comptroller.

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-6-5.1-6 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-6
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.47.
Ind. Code § 6-1.1-30-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-18-b
Repealed
Status: repealed

As added by P.L.201-2023, SEC.92. Repealed by P.L.9-2024, SEC.179.
Ind. Code § 6-3.6-2-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-16
"School corporation"
Status: in_force

Sec. 16. "School corporation" has the meaning set forth in IC 6-1.1-1-16.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-36-11.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-11.7
Credit limitation
Status: in_force

Sec. 11.7. (a) Any single credit provided by this chapter may not exceed two hundred fifty thousand dollars ($250,000).

(b) The aggregate amount of credits provided by this chapter before its expiration may not exceed two million dollars ($2,000,000).

As added by P.L.78-2025, SEC.2.
Ind. Code § 6-1.1-28-0.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.6
Multiple county property tax assessment board of appeals; authorities and duties
Status: in_force

Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the counties participating in the multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals shall assume these authorities and duties on the date specified in the ordinances establishing the multiple county property tax assessment board of appeals under section 0.1 of this chapter.

(b) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall transfer records relating to proceedings of the county property tax assessment board of appeals to the multiple county property tax assessment board of appeals.

(c) A county property tax assessment board of appeals for a county that adopts the necessary ordinance to participate in a multiple county property tax assessment board of appeals shall stay the proceedings on any:

(1) notices of review;

(2) exemption applications;

(3) claims for a deduction;

(4) motions;

(5) requests; and

(6) similar administrative pleadings;

filed or pending with the county property tax assessment board of appeals pending further action upon transfer to the multiple county property tax assessment board of appeals. A multiple county property tax assessment board of appeals shall docket matters stayed under this subsection as soon as practicable after the multiple county property tax assessment board of appeals is established. Any time limitation that applies to a proceeding before a county property tax assessment board of appeals that is stayed under this subsection is tolled beginning after the multiple county property tax assessment board of appeals is established and until the proceeding is docketed with the multiple county property tax assessment board of appeals.

As added by P.L.207-2016, SEC.9.
Ind. Code § 6-2.5-15-5.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-5.7
"I-Light"
Status: in_force

Revisor's Note: The effective date of IC 6-2.5-15-5.7 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 5.7. As used in this chapter, "I-Light" has the meaning set forth in IC 8-1-32.7-3.

As added by P.L.178-2025, SEC.5.
Ind. Code § 6-9-27-3 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-3
Adoption of ordinance
Status: in_force

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of a municipality described in section 1(2) of this chapter may adopt an ordinance under section 5(b) of this chapter to increase the tax rate of the municipality's food and beverage tax.

(b) If a fiscal body adopts an ordinance under subsection (a), the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) If a fiscal body adopts an ordinance under subsection (a), the municipal food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.35; P.L.230-2025, SEC.101.
Ind. Code § 6-1.1-36-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-11
Quitclaim deed from state
Status: in_force

Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if:

(1) the record owner requests the deed;

(2) the auditor and the recorder of the county in which the real property is located each file with the governor a verified statement which contains:

(A) a complete legal description of the real property; and

(B) a declaration that the records in the auditor's and recorder's office indicate that the state does not claim an interest in the real property;

(3) the land office division of the department of administration files with the governor a verified statement which contains a declaration that the records in the office do not indicate that the state claims an interest in the real property; and

(4) the record owner pays:

(A) the department of administration consideration for the deed in the amount of one dollar ($1); and

(B) the necessary expenses incurred in preparing and executing the deed.

[Pre-1975 Property Tax Recodification Citation: 6-1-61-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.3-1989, SEC.38.
Ind. Code § 6-1.1-12-43 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-43
Residential mortgage transactions; closing agent's duty to provide forms
Status: in_force

Sec. 43. (a) For purposes of this section:

(1) "benefit" refers to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), 37, or 37.5 of this chapter;

(2) "closing agent" means a person that closes a transaction;

(3) "customer" means an individual who obtains a loan in a transaction; and

(4) "transaction" means a single family residential:

(A) first lien purchase money mortgage transaction; or

(B) refinancing transaction.

(b) Before closing a transaction after December 31, 2004, a closing agent must provide to the customer the form referred to in subsection (c).

(c) The department of local government finance shall prescribe the form to be provided by closing agents to customers under subsection (b). The department shall make the form available to closing agents, county assessors, county auditors, and county treasurers in hard copy and electronic form. County assessors, county auditors, and county treasurers shall make the form available to the general public. The form must:

(1) on one (1) side:

(A) list each benefit; and

(B) list the eligibility criteria for each benefit;

(2) on the other side indicate:

(A) each action by and each type of documentation from the customer required to file for each benefit; and

(B) sufficient instructions and information to permit a party to terminate a standard deduction under section 37 of this chapter on any property on which the party or the spouse of the party will no longer be eligible for the standard deduction under section 37 of this chapter after the party or the party's spouse begins to reside at the property that is the subject of the closing, including an explanation of the tax consequences and applicable penalties, if a party unlawfully claims a standard deduction under section 37 of this chapter; and

(3) be printed in one (1) of two (2) or more colors prescribed by the department of local government finance that distinguish the form from other documents typically used in a closing referred to in subsection (b).

(d) A closing agent:

(1) may reproduce the form referred to in subsection (c);

(2) in reproducing the form, must use a print color prescribed by the department of local government finance; and

(3) is not responsible for the content of the form referred to in subsection (c) and shall be held harmless by the department of local government finance from any liability for the content of the form.

As added by P.L.64-2004, SEC.3. Amended by P.L.145-2008, SEC.9; P.L.146-2008, SEC.120; P.L.87-2009, SEC.4; P.L.250-2015, SEC.7; P.L.214-2019, SEC.17; P.L.174-2022, SEC.23; P.L.68-2025, SEC.49; P.L.230-2025, SEC.37; P.L.186-2025, SEC.292; P.L.236-2025, SEC.4; P.L.23-2026, SEC.32; P.L.157-2026, SEC.55.
Ind. Code § 6-9-32-4 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-4
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in this fund all amounts the treasurer receives under section 3 of this chapter.

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 5 of this chapter if the commission submits a written request for the transfer.

(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended:

(1) to promote and encourage conventions, visitors, and tourism within the county; and

(2) to promote and encourage industrial and economic development within the county. However, the county may not expend more than twenty-five percent (25%) of the revenues from the tax imposed under section 3 of this chapter to promote and encourage industrial and economic development.

Expenditures under subdivision (1) may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 1997, the county issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3, the county shall continue to expend money from the fund for that purpose until the bond is paid.

As added by P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.23.
Ind. Code § 6-6-6-3 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-3
Return; filing
Status: in_force

Sec. 3. (a) On or before July 1st of each year, the following persons shall file a tonnage tax return with the state comptroller:

(1) each navigation company incorporated under the laws of this state; and

(2) each person who, on May 1st of that year, owned a commercial vessel which was, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year.

(b) The tonnage tax return for a year shall contain the name of each commercial vessel owned on May 1st of that year by the person filing the return. The return shall also contain the tonnage and port of registration, as of May 1st of that year, of each vessel listed on the return.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-11 part; 6-1-1-12 part.]

Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.9-2024, SEC.206.
Ind. Code § 6-2.5-3.5-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-2
Repealed
Status: repealed

As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.27.
Ind. Code § 6-7-4-3 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-3
"Department"
Status: in_force

Sec. 3. As used in this chapter, "department" means the department of state revenue and includes its employees and agents.

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-3.1-11-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-8
"Placed in service"
Status: in_force

Sec. 8. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness and availability for a specifically assigned function. In the case of a plant comprised of a complex of buildings, the entire plant shall be considered to have been placed in service as of the date that a building was placed in service if the building has floor space that, when aggregated with the floor space of all buildings in the complex placed in service on earlier dates, exceeds fifty percent (50%) of the total floor space of all buildings in the complex.

As added by P.L.379-1987(ss), SEC.11.
Ind. Code § 6-1.1-10-36.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-36.5
Property of exempt organization used in nonexempt trade or business
Status: in_force

Sec. 36.5. (a) Tangible property is not exempt from property taxation under sections 16 through 28 of this chapter or under section 33 of this chapter if it is used by the exempt organization in a trade or business, not substantially related to the exercise or performance of the organization's exempt purpose.

(b) Property referred to in sections 16 through 28 of this chapter or under section 33 of this chapter shall be assessed to the extent required under IC 6-1.1-11-9.

(c) The department of local government finance may adopt rules under IC 4-22-2 to carry out this section.

As added by Acts 1978, P.L.32, SEC.1. Amended by P.L.198-2001, SEC.31; P.L.230-2025, SEC.28.
Ind. Code § 6-1.1-25-4.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.2
Repealed
Status: repealed

As added by P.L.124-1998, SEC.7. Amended by P.L.1-1999, SEC.12. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-9-72-8 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-8
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 town, the town fiscal officer shall establish a food and beverage tax receipts fund.

(b) The town 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.230-2025, SEC.121.
Ind. Code § 6-1.1-21.3-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.3 / Section 6-1.1-21.3-4
Certain amounts not considered for determination of levy excess; use of delinquent tax and effect on remaining loan balance; use of loan proceeds
Status: in_force

Sec. 4. (a) As used in this section, "delinquent tax" means any tax not paid during the calendar year in which the tax was first due and payable.

(b) Except as provided in subsection (c), the following are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-3:

(1) The proceeds of a loan received by the qualified taxing unit under this chapter.

(2) The receipt by a qualified taxing unit of any payment of delinquent tax owed by a qualifying taxpayer.

(c) Delinquent tax owed by a qualifying taxpayer received by a qualified taxing unit:

(1) must first be used toward the retirement of an outstanding loan made under this chapter; and

(2) is considered, only to the extent that the amount received exceeds the amount of the outstanding loan, to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-3.

(d) If a qualifying taxpayer pays delinquent tax during the term of repayment of an outstanding loan made under this chapter, the remaining loan balance is repayable in equal installments over the remainder of the original term of repayment.

(e) Proceeds of a loan made under this chapter may be expended by a qualified taxing unit only to pay obligations of the qualified taxing unit that have been incurred under appropriations for operating expenses made by the qualified taxing unit and approved by the department of local government finance.

As added by P.L.182-2009(ss), SEC.156.
Ind. Code § 6-9-59-4 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-4
Food or beverage tax transactions to which tax applies
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 town; 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) 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) 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 food).

(c) The town 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.137-2024, SEC.20.
Ind. Code § 6-3-3-1 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-1
Amounts deducted and withheld
Status: in_force

Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2.

(b) For each taxable year, the credit provided to a taxpayer by subsection (a) is reduced to the extent that the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during the taxable year is applied as a credit against the tax imposed by IC 6-5.5.

Formerly: Acts 1963(ss), c.32, s.301; Acts 1965, c.233, s.15. As amended by P.L.2-1988, SEC.8; P.L.146-2020, SEC.25.
Ind. Code § 6-3.6-8-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-2
Tax liability; determination when tax is not in effect during entire taxable year
Status: in_force

Sec. 2. If the tax is not in effect during a local taxpayer's entire taxable year, the amount of tax that the local taxpayer owes for that taxable year equals the product of:

(1) the amount of tax the local taxpayer would owe if the tax had been imposed during the local taxpayer's entire taxable year; multiplied by

(2) a fraction equal to:

(A) the number of days in the local taxpayer's taxable year during which the tax was in effect; divided by

(B) the total number of days in the local taxpayer's taxable year.

However, if the taxpayer files state income tax returns on a calendar year basis, the fraction to be applied under this section is one-half (1/2).

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.6-7-8.7 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-8.7
Fulton County; additional rate for jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund
Status: in_force

Sec. 8.7. (a) This section applies to Fulton County.

(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.

(c) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following:

(1) Finance, construct, acquire, improve, renovate, and equip a county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.

(2) Pay bonds issued or leases entered into for the purposes described in subdivision (1).

(3) Operate and maintain the facilities described in subdivision (1).

(d) If the county council makes the determination set forth in subsection (c), the county council may adopt an ordinance to impose a local income tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:

(1) Twenty-five hundredths percent (0.25%).

(2) The rate necessary to pay for the purposes described in subsection (c).

(e) The tax rate used to pay for the purposes described in subsection (c)(1) and (c)(2) may be imposed only until the latest of the following dates:

(1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (c) are completed.

(2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (c) are fully paid.

(3) The date on which an ordinance adopted under subsection (d) is rescinded.

(f) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded.

(g) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (c) may not exceed twenty-five (25) years.

(h) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund.

(i) Local income tax revenues derived from the tax rate imposed under this section:

(1) may be used only for the purposes described in this section;

(2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and

(3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (c).

As added by P.L.184-2018, SEC.4.
Ind. Code § 6-9-54-7 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-7
Payment of tax to city fiscal officer
Status: in_force

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city fiscal officer upon warrants issued by the state comptroller.

As added by P.L.236-2023, SEC.118. Amended by P.L.9-2024, SEC.266.
Ind. Code § 6-3.1-38.3-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-9
Credit carryover
Status: in_force

Sec. 9. (a) If the amount of the credit determined under section 5 or 6 of this chapter, as applicable, for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's following five (5) taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A taxpayer is not entitled to a carryback or a refund of any unused credit amount.

(b) A taxpayer may not assign any part of a credit to which the taxpayer is entitled under this chapter.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-9-25-12 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-12
Bonds, leases, or other obligations; adverse legislation covenant
Status: in_force

Sec. 12. With respect to:

(1) bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 11 or 11.5 of this chapter; and

(2) bonds issued by a lessor that are payable from lease rentals;

the general assembly covenants with the county, the purchasers or owners of the bonds or other obligations described in subdivision (1), and the owners of bonds described in subdivision (2) that this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the food and beverage tax imposed by this chapter as long as the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease are unpaid.

As added by P.L.75-1988, SEC.6. Amended by P.L.50-1994, SEC.8.
Ind. Code § 6-1.1-14-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-4
Review county assessment; hearing
Status: in_force

Sec. 4. The department of local government finance shall review the assessments of all tangible property made by the various counties of this state. If the department of local government finance determines that the assessment of a county appears to be improper, the department shall mail a certified notice to the auditor of the county informing the auditor of the department's determination to consider the modification of that county's assessment. The notice shall state whether the modification to be considered is related to real property, personal property, or both. The notice shall also state a day, at least ten (10) days after the day the notice is mailed, when a hearing on the assessment will be held. In addition to the notice to the county auditor, the department of local government finance shall give the notice, if any, required under section 9(a) of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.130.
Ind. Code § 6-6-11-17.5 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-17.5
Repealed
Status: repealed

As added by P.L.256-2017, SEC.81. Repealed by P.L.164-2020, SEC.14.
Ind. Code § 6-1.1-12.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.5 / Section 6-1.1-12.5-2
"Natural gas utility"
Status: in_force

Sec. 2. As used in this chapter, "natural gas utility" means a utility engaged in the business of furnishing natural gas service to the public.

As added by P.L.133-2013, SEC.1.
Ind. Code § 6-1.1-18.5-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13
Types of relief available to civil taxing unit in appeal for relief from levy limits
Status: in_force

Sec. 13. With respect to an appeal filed under section 12 of this chapter, the department may find that a civil taxing unit should receive the following relief:

(1) Permission to the civil taxing unit to increase its levy in excess of the limitations established under section 3 or 25 of this chapter, as applicable, if in the judgment of the department the increase is reasonably necessary due to increased costs of the civil taxing unit resulting from annexation. If those increased costs are incurred by the civil taxing unit in that calendar year and more than one (1) immediately succeeding calendar year, the unit may appeal under section 12 of this chapter for permission to increase its levy under this subdivision based on those increased costs in any of the following:

(A) The first calendar year in which those costs are incurred.

(B) One (1) or more of the immediately succeeding four (4) calendar years.

(2) Permission to a civil taxing unit to increase its levy in excess of the limitations established under section 3 or 25 of this chapter, as applicable, if the department determines that the civil taxing unit cannot carry out its governmental functions for an ensuing calendar year under the levy limitations imposed by section 3 or 25 of this chapter, as applicable, due to a natural disaster, an accident, or another unanticipated emergency.

As added by P.L.73-1983, SEC.1. Amended by P.L.74-1983, SEC.1; P.L.44-1984, SEC.4; P.L.24-1986, SEC.17; P.L.83-1987, SEC.1; P.L.84-1987, SEC.1; P.L.54-1988, SEC.3; P.L.35-1990, SEC.10; P.L.2-1992, SEC.62; P.L.12-1992, SEC.20; P.L.1-1993, SEC.29; P.L.67-1993, SEC.1; P.L.66-1993, SEC.1; P.L.25-1995, SEC.31; P.L.87-1995, SEC.1; P.L.6-1997, SEC.85; P.L.181-2001, SEC.1; P.L.198-2001, SEC.55; P.L.1-2002, SEC.22; P.L.89-2002, SEC.1; P.L.192-2002(ss), SEC.37; P.L.256-2003, SEC.18; P.L.245-2003, SEC.16; P.L.224-2003, SEC.246; P.L.1-2004, SEC.22 and P.L.23-2004, SEC.24; P.L.73-2005, SEC.4; P.L.80-2006, SEC.1; P.L.154-2006, SEC.47; P.L.196-2007, SEC.2; P.L.224-2007, SEC.25; P.L.3-2008, SEC.46; P.L.146-2008, SEC.180; P.L.182-2009(ss), SEC.131; P.L.172-2011, SEC.39; P.L.119-2012, SEC.33; P.L.112-2012, SEC.38; P.L.218-2013, SEC.7; P.L.245-2015, SEC.14; P.L.203-2016, SEC.10; P.L.197-2016, SEC.15; P.L.85-2017, SEC.16; P.L.86-2018, SEC.51; P.L.159-2020, SEC.36; P.L.174-2022, SEC.37; P.L.68-2025, SEC.62.
Ind. Code § 6-1.1-22.1-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-13
Authority for the making of the loans; authorization; issuance; sale; and delivery of a note associated with a loan
Status: in_force

Sec. 13. Notes associated with loans under this chapter, and the authorization, issuance, sale, and delivery of the notes, are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of a loan under this chapter, the authorization, issuance, sale, and delivery of a note associated with a loan made under this chapter, and repayment of the loan by the borrower. No law, procedure, proceeding, publication, notice, consent, approval, order, or act by any officer, department, agency, or instrument of the state, or of any political subdivision, is required to make a loan under this chapter, issue a note associated with a loan under this chapter, or repay a loan, except as prescribed under this chapter.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-4.1-8-4.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-4.5
Repealed
Status: repealed

As added by Acts 1980, P.L.57, SEC.21. Amended by Acts 1981, P.L.91, SEC.2. Repealed by Acts 1982, P.L.57, SEC.1.
Ind. Code § 6-6-1.1-204 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-204
Time considered received; imported gasoline; use directly from transport
Status: in_force

Sec. 204. If the gasoline referred to in section 203 of this chapter is used in this state directly from the transportation equipment by which it is transported, then it is received when it is brought into this state and by the person who uses it in this state.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.9.
Ind. Code § 6-1.1-4-13.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-13.2
Calculation of statewide agricultural land base rate value per acre for the 2015 assessment date
Status: in_force

Sec. 13.2. Notwithstanding the provisions of this chapter and any real property assessment guidelines of the department of local government finance, for the property tax assessment of agricultural land for the 2015 assessment date, the statewide agricultural land base rate value per acre used to determine the value of agricultural land is two thousand fifty dollars ($2,050).

As added by P.L.249-2015, SEC.7. Amended by P.L.180-2016, SEC.4.
Ind. Code § 6-3.1-36-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-13
Expiration
Status: in_force

Sec. 13. This chapter expires July 1, 2031.

As added by P.L.135-2022, SEC.19. Amended by P.L.78-2025, SEC.3.
Ind. Code § 6-9-35-10 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-10
Transactions exempt
Status: in_force

Sec. 10. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-6-1.1-906 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-906
Refunds or credits; rules and regulations
Status: in_force

Sec. 906. The department shall adopt necessary rules and regulations consistent with this chapter for the filing of refund or credit claims and for the granting of refunds or credits.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-2010, SEC.35.
Ind. Code § 6-9-66-6 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-6
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.230-2025, SEC.115.
Ind. Code § 6-6-6.5-22 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-22
Equivalence to average property tax rate; effect on constitutional debt limit; determination of assessed valuation
Status: in_force

Sec. 22. The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of three dollars ($3) on each one hundred dollars ($100) taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Indiana Constitution, aircraft subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the aircraft is based as shown on the records of the department. The assessed valuation of such aircraft shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by nine dollars ($9).

Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.93-1983, SEC.12; P.L.6-1997, SEC.129.
Ind. Code § 6-6-5.1-11 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-11
Valuation of vehicles and campers
Status: in_force

Sec. 11. The bureau shall adopt rules under IC 4-22-2 to determine the value of recreational vehicles and truck campers as a basis for measuring the excise tax imposed by this chapter. The rules must determine the value of a recreational vehicle or truck camper at the time the recreational vehicle or truck camper is first offered for sale in Indiana.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.52.
Ind. Code § 6-3.1-29-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-12
"Taxpayer"
Status: in_force

Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-1.1-6.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-1
Windbreak defined
Status: in_force

Sec. 1. As used in this chapter, "windbreak" refers to a field windbreak.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-9
Duties and authority of assessors in county containing a consolidated city
Status: in_force

Sec. 9. In a county containing a consolidated city:

(1) the township assessor has the duties and authority described in sections 1 through 8 of this chapter; and

(2) the county assessor has the duties and authority described in sections 1 through 8 of this chapter for a township for which there is no township assessor.

These duties and authority include effecting the transfer of title to real property and preparing, maintaining, approving, correcting, indexing, and publishing the list or record of, or description of title to, real property. If a court renders a judgment for the partition or transfer of real property located in a county containing a consolidated city, the clerk of the court shall deliver the transcript to the county assessor.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.1; Acts 1979, P.L.48, SEC.7; P.L.54-1988, SEC.2; P.L.146-2008, SEC.88.
Ind. Code § 6-1.1-51-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-1
Applicability of credit
Status: in_force

Sec. 1. This chapter applies only to the following:

(1) Aircraft that:

(A) have a seating capacity of not more than ninety (90) passengers;

(B) are used in the air transportation of passengers or passengers and property; and

(C) are owned or operated by a person that is:

(i) an air carrier certificated under Federal Air Regulation Part 121; or

(ii) a scheduled air taxi operator certified under Federal Air Regulation Part 135.

(2) Aircraft that:

(A) are used to transport only property, regardless of whether the aircraft is operated as a common carrier for compensation; and

(B) are owned or operated by a person that is:

(i) an air carrier certificated under Federal Air Regulation Part 121; or

(ii) a scheduled air taxi operator certified under Federal Air Regulation Part 135.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-9-72-2 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-2
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.230-2025, SEC.121.
Ind. Code § 6-3.5-4-7.3 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-7.3
Surtax; amount; schedule
Status: in_force

Sec. 7.3. (a) The amount of surtax imposed by rate under this chapter shall be based upon the classification and age of a vehicle as determined by the bureau of motor vehicles under IC 6-6-5, in accordance with subsection (b) or the schedule set out in subsection (c).

(b) The amount to be used in section 7 of this chapter, for a vehicle described in IC 6-6-5-3.5, is the amount assessed under IC 6-6-5-3.5.

(c) The schedule to be used in determining the amount to be used in section 7 of this chapter for a vehicle that is not described in IC 6-6-5-3.5 is as follows:

Age

I

II

III

IV

V

0

$12

$36

$60

$96

$132

1

12

30

51

84

114

2

12

27

42

72

96

3

12

24

33

60

78

4

12

18

24

48

66

5

12

12

18

36

54

6

12

12

12

24

42

7

12

12

12

18

24

8

12

12

12

12

12

9

12

12

12

12

12

and thereafter

Age

VI

VII

VIII

IX

X

0

$168

$206

$246

$300

$344

1

147

184

220

268

298

2

126

154

186

230

260

3

104

127

156

196

224

4

82

101

128

164

191

5

63

74

98

130

157

6

49

60

75

104

129

7

30

40

54

80

106

8

18

21

34

40

50

9

12

12

12

12

12

and thereafter

Age

XI

XII

XIII

XIV

XV

0

$413

$500

$600

$700

$812

1

358

434

520

607

705

2

312

378

450

529

614

3

269

326

367

456

513

4

229

278

300

389

420

5

188

228

242

319

338

6

155

188

192

263

268

7

127

129

129

181

181

8

62

62

62

87

87

9

21

26

30

36

42

and thereafter

Age

XVI

XVII

0

$938

$1,063

1

814

922

2

709

795

3

611

693

4

521

591

5

428

483

6

353

383

7

258

258

8

125

125

9

49

55

and thereafter

As added by P.L.33-1990, SEC.12. Amended by P.L.255-1996, SEC.5; P.L.147-2018, SEC.1; P.L.178-2019, SEC.7.
Ind. Code § 6-9-42-3 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-3
"Paid admission"; tax rate
Status: in_force

Sec. 3. (a) As used in this section, "paid admission" refers to the price paid by each person who pays a price for admission to any event described in section 2(a) of this chapter. The term does not refer to persons who are entitled to be at an event without having paid a price for admission.

(b) The admission tax equals five percent (5%) of each paid admission to an event at the complex.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-1.1-18.5-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-29
Otter Creek Township; maximum levies
Status: in_force

Sec. 29. (a) This section applies only to the Otter Creek Township in Vigo County.

(b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024.

(c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:

(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.

(2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy.

(3) The estimated effect of the proposed increase on taxpayers.

After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located.

(d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2023 by not more than one hundred thousand dollars ($100,000).

(e) The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2025 and thereafter.

(f) This section expires June 30, 2028.

As added by P.L.174-2022, SEC.39. Amended by P.L.236-2023, SEC.34.
Ind. Code § 6-9-78.1-4 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-4
Applicable 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 town; 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 town 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.157-2026, SEC.196.
Ind. Code § 6-9-6-5 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-5
Powers of board
Status: in_force

Sec. 5. The board of managers may:

(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the board of managers deems necessary and desirable;

(2) sue and be sued;

(3) enter into contracts and agreements;

(4) make rules and regulations necessary for the conduct of its business and the accomplishment of its purposes;

(5) receive and approve, alter, or reject requests and proposals for funding by corporations qualified under clause (6) of this section;

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established in section 7 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events; and

(7) require financial or other reports from any corporation that receives funds under this chapter.

As added by Acts 1978, P.L.49, SEC.1.
Ind. Code § 6-6-4.1-2 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-2
Applicability of chapter
Status: in_force

Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each:

(1) road tractor;

(2) tractor truck;

(3) truck having more than two (2) axles;

(4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds;

(5) vehicle used in combination if the gross weight or the declared gross weight of the combination is greater than twenty-six thousand (26,000) pounds; and

(6) qualified motor vehicle that is subject to the tax reporting requirements of the International Fuel Tax Agreement;

that is propelled by motor fuel.

(b) This chapter does not apply to the following:

(1) A vehicle operated by:

(A) this state;

(B) a political subdivision (as defined in IC 36-1-2-13);

(C) the United States; or

(D) an agency of states and the United States, or of two (2) or more states, in which this state participates.

(2) Trucks, trailers, or semitrailers and tractors that are registered as farm trucks, farm trailers, or farm semitrailers and tractors under IC 9-18 (before its expiration), IC 9-18.1-7, or a similar law of another state.

(3) A bus (as defined in IC 9-13-2-17).

(4) A vehicle described in subsection (a)(1) through (a)(3) when the vehicle is displaying a dealer registration plate.

(5) A recreational vehicle.

(6) A pickup truck that:

(A) is modified to include a third free rotating axle;

(B) has a gross weight not greater than twenty-six thousand (26,000) pounds; and

(C) is operated solely for personal use and not for commercial use.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983, SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988, SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991, SEC.42; P.L.24-2007, SEC.1; P.L.45-2011, SEC.1; P.L.215-2014, SEC.1; P.L.198-2016, SEC.28; P.L.211-2023, SEC.3.
Ind. Code § 6-1.1-30-14.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-14.5
Payment for services provided by professionals
Status: in_force

Sec. 14.5. The department of local government finance may adopt rules under IC 4-22-2 to limit the basis of payment for services provided by all professionals, including but not limited to attorneys, architects, and construction managers, who work on capital projects, to a fee for service agreement and may not adopt a rule authorizing the basis of payment for the services to be a percentage of the cost of the capital project.

As added by P.L.25-1995, SEC.53. Amended by P.L.198-2001, SEC.74; P.L.255-2017, SEC.18.
Ind. Code § 6-2.5-1-20 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-20
"Food and food ingredients"
Status: in_force

Sec. 20. "Food and food ingredients" means substances, whether in liquid, concentrated, solid, frozen, dried, or dehydrated form, that are sold for ingestion or chewing by humans and that are consumed for their taste or nutritional value. The term does not include alcoholic beverages, candy, dietary supplements, tobacco products, or soft drinks.

As added by P.L.257-2003, SEC.11. Amended by P.L.153-2006, SEC.3.
Ind. Code § 6-8.1-17-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-1
"Income tax return"
Status: in_force

Sec. 1. As used in this chapter, "income tax return" means any of the following:

(1) An individual income tax return under IC 6-3.

(2) A corporate income tax return under IC 6-3.

(3) A financial institutions tax return under IC 6-5.5.

(4) A utility receipts tax return under IC 6-2.3 (before its repeal).

(5) A claim for refund of any tax described in subdivisions (1) through (4).

As added by P.L.212-2018(ss), SEC.29. Amended by P.L.138-2022, SEC.14.
Ind. Code § 6-3.1-30.5-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-1
"Credit"
Status: in_force

Sec. 1. As used in this chapter, "credit" refers to a credit granted under this chapter.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-9-4-7 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-7
Innkeeper's tax fund; expenditures
Status: in_force

Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in the fund all money the treasurer receives under section 6 of this chapter.

(b) Money in the fund shall be expended in the following order:

(1) To service:

(A) bonds issued by the county under IC 36-2-6-18 through IC 36-2-6-20; or

(B) other debt incurred by the commission or the not-for-profit corporation with which the commission contracts to transfer funds;

if the bonds or other debt are issued for the purposes set forth in section 3(a)(6) of this chapter and are payable in whole or in part from money derived from the innkeeper's tax.

(2) To fund or maintain a debt service reserve for bonds or debt described in subdivision (1).

(3) To pay the commission's operating expenses and its other expenses in carrying out the purposes set forth in section 3(a)(6) of this chapter.

(c) The county auditor shall make a semiannual distribution, at the time property tax revenue is distributed, to the paying agent for any bonds described in subsection (b)(1). Each semiannual distribution must be equal to one-half (1/2) of the annual principal and interest obligations on the bonds. Money received by a paying agent under this subsection shall be deposited in a special fund to be used to service the bonds.

As added by Acts 1977, P.L.92, SEC.3. Amended by P.L.75-1988, SEC.2; P.L.3-1989, SEC.43.
Ind. Code § 6-1.1-10.3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-5
Adoption of exemption ordinance by local income tax council
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. 5. (a) A local income tax council may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provided in section 6 of this chapter.

(b) For purposes of adopting an exemption ordinance under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county, regardless of whether a local income tax is in effect in the county and regardless of how the local income tax in effect in the county is allocated. Except as provided in this chapter, the local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting under this chapter.

(c) Before adopting an exemption ordinance under this section, a local income tax council must conduct a public hearing on the proposed exemption ordinance. The local income tax council must publish notice of the public hearing in accordance with IC 5-3-1.

(d) The local income tax council shall provide a certified copy of an adopted exemption ordinance to the department of local government finance and the county auditor.

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.10.
Ind. Code § 6-1.1-37-10.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-10.5
Repealed
Status: repealed

As added by P.L.1-2004, SEC.47 and P.L.23-2004, SEC.50. Repealed by P.L.1-2010, SEC.156.
Ind. Code § 6-2.5-7-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-1
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.1; P.L.94-1987, SEC.1; P.L.277-1993(ss), SEC.41; P.L.222-1999, SEC.1; P.L.122-2006, SEC.2; P.L.176-2006, SEC.1; P.L.1-2007, SEC.52; P.L.227-2013, SEC.4. Repealed by P.L.205-2025, SEC.5.
Ind. Code § 6-3.1-26-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-11
"Taxpayer"
Status: in_force

Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability.

As added by P.L.224-2003, SEC.197.
Ind. Code § 6-1.1-20.4-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-6
Credit applicable only to homestead
Status: in_force

Sec. 6. If the credit under this chapter is authorized for property taxes first due and payable in a calendar year, a person is entitled to a credit against the person's property tax liability for property taxes first due and payable in that calendar year attributable to the person's homestead located in the county.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-1.1-22-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-6.5
Refusal of third party to pay upon proper presentment
Status: in_force

Sec. 6.5. Notwithstanding IC 26-1-3.1-310, if a payment subject to this article is made by:

(1) check;

(2) bank draft;

(3) money order;

(4) bank card or credit card; or

(5) any other draft or financial instrument that is payable by a third party;

and the third party refuses to pay the amount of the payment to the county treasurer after proper presentment, the county treasurer shall adjust the county treasurer's records to remove any credit made for the payment. If the financial instrument is subsequently honored, the county treasurer shall record the payment as being made on the date the financial instrument is honored. However, the county treasurer may deduct any costs described in section 12.1 of this chapter before crediting the payment.

As added by P.L.56-1996, SEC.1.
Ind. Code § 6-1.1-12.7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-3
"Qualified personal property"
Status: in_force

Sec. 3. As used in this chapter, "qualified personal property" means personal property that is:

(1) assessed for the first time after December 31, 2010;

(2) located within a certified technology park;

(3) primarily used to conduct high technology activity; and

(4) not part of the assessed value for which a personal property tax allocation has been made for the payment of the principal of and interest on bonds or lease rentals under IC 5-28-26, IC 6-1.1-39, IC 8-22-3.5, IC 36-7-14, IC 36-7-14.5, IC 36-7-15.1, IC 36-7-30, IC 36-7-30.5, or IC 36-7-32.

The term does not include personal property that is used primarily for routine administrative purposes such as office communications, accounting, record keeping, and human resources.

As added by P.L.113-2010, SEC.28.
Ind. Code § 6-2.5-6-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-14
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.12. Also added by P.L.177-1999, SEC.1. Amended by P.L.215-2001, SEC.10; P.L.204-2001, SEC.13. Repealed by P.L.97-2004, SEC.133.
Ind. Code § 6-8-1-7 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-7
"Owner" defined
Status: in_force

Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator. The term includes, but is not limited to, the owners of royalties, excess royalty, overriding royalty, mineral rights, or working interest.

Formerly: Acts 1947, c.278, s.7. As amended by P.L.109-1988, SEC.11; P.L.128-2026, SEC.57.
Ind. Code § 6-5.5-4-9 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-9
Receipts from sale of assets; apportionment
Status: in_force

Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the income from the asset would be apportioned under this chapter.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-31-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-12
Rules governing reduction and increase of assessed valuations
Status: in_force

Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must specify the procedures and standards to be used by the county assessor.

As added by P.L.6-1997, SEC.106.
Ind. Code § 6-4.1-9-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-5
Collection and payment of taxes
Status: in_force

Sec. 5. (a) A person who is liable for inheritance tax imposed as a result of a resident decedent's death shall pay the tax to the department of state revenue.

(b) If a person described in subsection (a) believes that more inheritance tax is due as a result of the resident decedent's death than the amount of tax determined by the department of state revenue under IC 6-4.1-5-10, the person may, without obtaining another determination from the department of state revenue, pay the additional tax and any interest due on the additional tax to the department of state revenue.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.12; Acts 1980, P.L.57, SEC.23; P.L.86-1995, SEC.7; P.L.190-2016, SEC.25; P.L.79-2017, SEC.42.
Ind. Code § 6-8.1-3-2.2 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-2.2
Unauthorized investigations or surveillance
Status: in_force

Sec. 2.2. (a) This section does not:

(1) apply to an otherwise lawful investigation concerning organized crime activities; or

(2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail and use taxes).

(b) As used in this section, "investigation" means an oral or written inquiry directed to a person, organization, or governmental entity.

(c) As used in this section, "surveillance" means the monitoring of a person, place, or event by:

(1) electronic interception;

(2) overt or covert observations;

(3) photography; or

(4) the use of informants.

(d) The commissioner or an employee of the department may not knowingly authorize, require, or conduct:

(1) an investigation; or

(2) a surveillance;

unless the purpose of the investigation or surveillance is reasonably related to the administration of a listed tax.

As added by P.L.332-1989(ss), SEC.21. Amended by P.L.100-2012, SEC.20.
Ind. Code § 6-5.5-1-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-3
"Business of a financial institution"
Status: in_force

Sec. 3. "Business of a financial institution" has the meaning set forth in section 17(d) of this chapter.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-6-1.1-206 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-206
Time considered received; in-state gasoline produced or blended
Status: in_force

Sec. 206. Gasoline produced, compounded, or blended in this state at a place other than a refinery or terminal is considered received at the time and by the owner of the gasoline when it is produced, compounded, or blended.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.11.
Ind. Code § 6-6-11-6 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-6
"Taxing district"
Status: in_force

Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20.

As added by P.L.98-1989, SEC.1.
Ind. Code § 6-6-6.5-12 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-12
Annual license excise tax
Status: in_force

Sec. 12. Effective January 1, 1976, there is hereby imposed an annual license excise tax upon taxable aircraft, which tax shall be in lieu of the ad valorem property tax levied for state or local purposes. No taxable aircraft shall be assessed as personal property for the purpose of the assessment and levy of personal property or shall be subject to ad valorem taxes.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by P.L.224-2003, SEC.280; P.L.214-2019, SEC.28.
Ind. Code § 6-3.6-9-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-12-b
Trust account; monthly distributions
Status: in_force

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

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

Sec. 12. One-twelfth (1/12) of each adopting county's certified distribution for a calendar year shall be distributed:

(1) before January 1, 2029, from its trust account established under this chapter; and

(2) after December 31, 2028, from the state and local income tax holding account established under this chapter;

to the appropriate county treasurer on the first regular business day of each month of that calendar year.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.166; P.L.157-2026, SEC.144.
Ind. Code § 6-1.1-21.9-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.9 / Section 6-1.1-21.9-3
Board determines terms of loan and disburses installments; loan repayment; no excessive levy; deposit of payments received
Status: in_force

Sec. 3. (a) The board, not later than December 31, 2009, and after review by the budget committee, shall determine the terms of a loan made under this chapter, subject to the following:

(1) The board may not charge interest on the loan.

(2) The loan must be repaid not later than ten (10) years after the date on which the loan was made.

(3) The terms of the loan must allow for prepayment of the loan without penalty.

(4) The maximum amount of the loan that a qualifying taxing unit may receive with respect to a default described in section 1(c)(3) of this chapter on one (1) or more payments of property taxes first due and payable in a calendar year is the amount, as determined by the board, of revenue shortfall for the qualifying taxing unit that results from the default for that calendar year.

(5) The total amount of all loans under this chapter for all calendar years may not exceed thirteen million dollars ($13,000,000).

(b) The board may disburse in installments the proceeds of a loan made under this chapter.

(c) A qualified taxing unit may repay a loan made under this chapter from any of the following:

(1) Property tax revenues of the qualified taxing unit that are subject to the levy limitations imposed by IC 6-1.1-18.5 or (before January 1, 2009) IC 6-1.1-19.

(2) Property tax revenues of the qualified taxing unit that are not subject to levy limitations as provided in IC 6-1.1-18.5-21(a) or (before January 1, 2009) IC 6-1.1-19-13.

(3) The qualified taxing unit's debt service fund.

(4) Any other source of revenues (other than property taxes) that is legally available to the qualified taxing unit.

The payment of any installment on a loan made under this chapter constitutes a first charge against the property tax revenues described in subdivision (1) or (2) that are collected by the qualified taxing unit during the calendar year the installment is due and payable.

(d) The obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5 or (before January 1, 2009) IC 6-1.1-19.

(e) 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.

As added by P.L.114-2006, SEC.3. Amended by P.L.131-2008, SEC.6; P.L.146-2008, SEC.247; P.L.1-2009, SEC.45; P.L.236-2023, SEC.42.
Ind. Code § 6-3-2-2.2 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.2
Interest income, discounts, and receipts attributable to state
Status: in_force

Sec. 2.2. (a) Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property are attributable to this state if the security or sale property is located in Indiana.

(b) Interest income and other receipts from consumer loans not secured by real or tangible personal property are attributable to this state if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.

(c) Interest income and other receipts from commercial loans and installment obligations not secured by real or tangible personal property are attributable to this state if the proceeds of the loan are to be applied in Indiana. If it cannot be determined where the funds are to be applied, the income and receipts are attributable to the state in which the business applied for the loan. As used in this section, "applied for" means initial inquiry (including customer assistance in preparing the loan application) or submission of a completed loan application, whichever occurs first.

(d) Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees are attributable to the state to which the card charges and fees are regularly billed.

(e) Receipts from the performance of fiduciary and other services are attributable to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits are attributable to this state on a pro rata basis according to the portion of the benefits consumed in Indiana.

(f) Receipts from the issuance of traveler's checks, money orders, or United States savings bonds are attributable to the state in which the traveler's checks, money orders, or bonds are purchased.

(g) Receipts in the form of dividends from investments are attributable to this state if the taxpayer's commercial domicile is in Indiana.

(h) Receipts from the maturity, redemption, sale, exchange, loan, or other disposition of stocks, bonds, notes, options, forward contracts, futures contracts, and similar instruments are attributable to this state if the taxpayer's commercial domicile is in Indiana. For purposes of this subsection, only the portion of the receipts required to be included in the taxpayer's sales denominator are attributable to Indiana.

As added by P.L.347-1989(ss), SEC.7. Amended by P.L.158-2019, SEC.8.
Ind. Code § 6-9-70-2 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-2
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.230-2025, SEC.119.
Ind. Code § 6-1.1-20.6-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-12
Application of credit of excise tax distribution calculations
Status: in_force

Sec. 12. For purposes of computing and distributing after 2008 any excise taxes or local option income taxes for which the distribution is based on the amount of a taxing unit's property tax levy, the computation and distribution of the excise tax or local option income tax shall be based on the taxing unit's property tax levy as calculated before any reduction due to credits provided to taxpayers under this chapter.

As added by P.L.146-2008, SEC.228.
Ind. Code § 6-1.1-17-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-18
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1992, SEC.59; P.L.36-1994, SEC.1; P.L.55-1997, SEC.1. Repealed by P.L.273-1999, SEC.66.
Ind. Code § 6-8.1-3-7.1 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-7.1
Department agreement to provide information to county treasurer or fiscal officer; electronic format; information may not be disclosed
Status: in_force

Sec. 7.1. (a) As used in this section, "fiscal officer" means:

(1) a fiscal officer (as defined in IC 36-1-2-7); and

(2) in the case of a county, the county treasurer.

(b) The department and the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9 shall enter into an agreement to furnish the fiscal officer annually with:

(1) the name of each business collecting the taxes listed in this subsection; and

(2) the amount of money collected from each business.

For an innkeeper's tax or food and beverage tax remitted through a marketplace facilitator, the information must include the name of each business and the amount of money collected from each business by a marketplace facilitator acting on behalf of the business.

(c) The agreement must provide that the department must provide the information in an electronic format that the fiscal officer can use.

(d) The agreement must include a provision that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the department.

(e) The department and the fiscal officer of a capital improvement board of managers:

(1) created under IC 36-10-8 or IC 36-10-9; and

(2) that is responsible for expenditure of funds from:

(A) an innkeeper's tax, a food and beverage tax, or an admissions tax under IC 6-9;

(B) the supplemental auto rental excise tax under IC 6-6-9.7; or

(C) the state gross retail taxes allocated to a professional sports development area fund, a sports and convention facilities operating fund, or other fund under IC 36-7-31 or IC 36-7-31.3;

shall enter into an agreement to furnish the fiscal officer annually with the name of each business collecting the taxes listed in this subsection, and the amount of money collected from each business. An agreement with a fiscal officer under this subsection must include a nondisclosure provision the same as is required for a fiscal officer under subsection (d).

As added by P.L.178-2002, SEC.72. Amended by P.L.242-2015, SEC.33; P.L.108-2019, SEC.133; P.L.146-2020, SEC.36; P.L.205-2025, SEC.22.
Ind. Code § 6-3.1-11-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-9
"Plant"
Status: in_force

Sec. 9. As used in this chapter, "plant" means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible personal property is or was for sale to third parties or for use by the owner in the owner's business.

As added by P.L.379-1987(ss), SEC.11.
Ind. Code § 6-1.1-17-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-17
Increase in tax rate and levy by department of local government finance
Status: in_force

Sec. 17. Subject to the limitations contained in IC 6-1.1-18.5 and IC 20-46, and notwithstanding section 23 of this chapter, the department of local government finance may at any time increase the tax rate and tax levy of a political subdivision for the following reasons:

(1) To pay the principal or interest upon a funding, refunding, or judgment funding obligation of a political subdivision.

(2) To pay the interest or principal upon an outstanding obligation of the political subdivision.

(3) To pay a judgment rendered against the political subdivision.

(4) To pay lease rentals that have become an obligation of the political subdivision under IC 20-47-2 or IC 20-47-3.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.8; P.L.90-2002, SEC.159; P.L.2-2006, SEC.39; P.L.146-2008, SEC.161; P.L.68-2025, SEC.57.
Ind. Code § 6-1.1-1-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-11
"Personal property"
Status: in_force

Sec. 11. (a) Subject to the limitation contained in subsection (b), "personal property" means:

(1) billboards and other advertising devices which are located on real property that is not owned by the owner of the devices;

(2) foundations (other than foundations which support a building or structure) on which machinery or equipment:

(A) held for sale in the ordinary course of a trade or business;

(B) held, used, or consumed in connection with the production of income; or

(C) held as an investment;

is installed;

(3) all other tangible property (other than real property) which:

(A) is being held as an investment; or

(B) is depreciable personal property; and

(4) mobile homes that do not qualify as real property and are not described in subdivision (3).

(b) Personal property does not include the following:

(1) Commercially planted and growing crops while in the ground.

(2) Computer application software.

(3) Inventory.

[Pre-1975 Property Tax Recodification Citations: 6-1-20-4 part; 6-1-20-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1984, SEC.1; P.L.98-1989, SEC.3; P.L.214-2005, SEC.10; P.L.146-2008, SEC.48; P.L.131-2008, SEC.2; P.L.1-2009, SEC.26.
Ind. Code § 6-9-26-4 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-4
Copy of ordinance
Status: in_force

Sec. 4. If a fiscal body adopts an ordinance under section 3 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-9-62-1 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-1
Application
Status: in_force

Sec. 1. This chapter applies to the city of Shelbyville.

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-6-2.5-10 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-10
"Exporter"
Status: in_force

Sec. 10. As used in this chapter, "exporter" means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-8.1-16.3-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-7
State and local taxation prohibited
Status: in_force

Sec. 7. Except as provided under state or federal law, local and state taxes may not be imposed on the pilot program.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-6-6.5-25 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-25
Aircraft brought into Indiana; registration without payment of use tax
Status: in_force

Sec. 25. An aircraft may be registered under this chapter without the payment of the state use tax under IC 6-2.5-3 if:

(1) the aircraft was registered in another state as of January 1, 2017, and any sales or use tax due in the registration state was paid and ownership of the aircraft has not changed after December 31, 2016;

(2) there is no outstanding tax liability in the registration state that directly relates to the aircraft; and

(3) an application for the registration of the aircraft under this chapter is filed after June 30, 2017, and on or before September 30, 2017, and the registration fee under section 3 of this chapter and the aircraft excise tax under section 13 of this chapter are paid.

As added by P.L.113-2010, SEC.68. Amended by P.L.239-2017, SEC.19.
Ind. Code § 6-2.5-1-20.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-20.2
"Industrial processor"
Status: in_force

Sec. 20.2. "Industrial processor" means a person that:

(1) acquires tangible personal property owned by another person;

(2) provides industrial processing services, including enameling or plating, on the property; and

(3) transfers the property back to the owner to be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.

As added by P.L.239-2017, SEC.2.
Ind. Code § 6-3.6-3-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-3
Effective date of 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. (a) Except as provided in subsection (f), an ordinance adopted under this article takes effect as provided in this section.

(b) An ordinance that adopts, increases, decreases, or rescinds a tax or a tax rate takes effect as follows:

(1) An ordinance adopted after December 31 of the immediately preceding year and before September 1 of the current year takes effect on October 1 of the current year.

(2) An ordinance adopted after August 31 and before November 1 of the current year takes effect on January 1 of the following year.

(3) An ordinance adopted after October 31 of the current year and before January 1 of the following year takes effect on October 1 of the following year.

(c) An ordinance that grants, increases, decreases, rescinds, or changes a credit against the property tax liability of a taxpayer takes effect as follows:

(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect on January 1 of, and applies to property taxes first due and payable in, the year immediately following the year in which the ordinance is adopted.

(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect on January 1 of, and applies to property taxes first due and payable in, the year that follows the current year by two (2) years.

(d) An ordinance that grants, increases, decreases, rescinds, or changes a distribution or allocation of taxes takes effect as follows:

(1) An ordinance adopted after December 31 of the immediately preceding year and before November 2 of the current year takes effect January 1 of the year immediately following the year in which the ordinance is adopted.

(2) An ordinance adopted after November 1 of the current year and before January 1 of the immediately succeeding year takes effect January 1 of the year that follows the current year by two (2) years.

(e) An ordinance not described in subsections (b) through (d) takes effect as provided under IC 36 for other ordinances of the governmental entity adopting the ordinance.

(f) An ordinance described in section 7(e) or 7.5(e) of this chapter that changes a tax rate or changes the allocation of revenue received from a tax rate does not take effect as provided under this section if the county adopting body fails to meet the required deadlines for notice described in section 7(e) or 7.5(e) of this chapter. If an ordinance does not take effect, the tax rate or allocation, as applicable, that is subject to the proposed change in the ordinance shall be the lesser of the:

(1) applicable distribution schedule for the certified distribution for the upcoming calendar year; or

(2) applicable distribution schedule for the certified distribution for the current calendar year;

unless, or until, a subsequent ordinance is adopted and the required deadlines for notice described in section 7(e) or 7.5(e) of this chapter are met. This subsection expires January 1, 2025.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.9; P.L.236-2023, SEC.75.
Ind. Code § 6-1.1-21.1-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-7
Term of loan repayment; penalty
Status: in_force

Sec. 7. If the city of LaPorte receives a loan under this chapter, the city must repay the loan within seventy-two (72) months after the date on which the loan is made. No penalty may be imposed for repaying a loan before the term of the loan.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-8.1-15-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-2
"Customer" defined
Status: in_force

Sec. 2. (a) As used in this chapter, except as provided in subsection (b), "customer" means:

(1) the person or entity that contracts with the home service provider for mobile telecommunications service; or

(2) if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, but this subdivision applies only for the purpose of determining the place of primary use.

(b) The term "customer" does not include:

(1) a reseller of mobile telecommunications service; or

(2) a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-8.1-9-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-3
Gasoline, special fuel, and vehicle excise taxes; inapplicability
Status: in_force

Sec. 3. This chapter does not apply to refund claims made for gasoline taxes under IC 6-6-1.1, special fuel taxes under IC 6-6-2.5, or the vehicle excise tax (excluding interest and penalties) under IC 6-6-5.

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.93, SEC.10; Acts 1982, P.L.59, SEC.5; P.L.335-1989(ss), SEC.23; P.L.277-1993(ss), SEC.53; P.L.111-2006, SEC.11; P.L.256-2017, SEC.89.
Ind. Code § 6-6-5.5-8 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-8
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.256-2017, SEC.71.
Ind. Code § 6-1.1-22.5-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-15
Interest on undistributed tax collections
Status: in_force

Sec. 15. If a county auditor fails to make a distribution of tax collections under section 14 of this chapter, a taxing unit that was to receive a distribution may recover interest on the undistributed tax collections at the same rate and in the same manner that interest may be recovered under IC 6-1.1-27-1(b).

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-9-67-10 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-10
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.116.
Ind. Code § 6-6-1.1-908 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-908
Deduction in lieu of warrant for payment of refund
Status: in_force

Sec. 908. In lieu of issuing the warrant prescribed by section 907(a) of this chapter, the administrator may elect to permit the deduction authorized by section 704 of this chapter.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-6-1.1-1312 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1312
Reckless violations; offense
Status: in_force

Sec. 1312. A person who recklessly violates a provision of this chapter for which no specific penalty is provided commits a Class B misdemeanor.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-2.5-5-20 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-20
"Food and food ingredients for human consumption"
Status: in_force

Sec. 20. (a) Sales of food and food ingredients for human consumption are exempt from the state gross retail tax.

(b) For purposes of this section, the term "food and food ingredients for human consumption" includes the following items if sold without eating utensils provided by the seller:

(1) Food sold by a seller whose proper primary NAICS classification is manufacturing in sector 311, except subsector 3118 (bakeries).

(2) Food sold in an unheated state by weight or volume as a single item.

(3) Bakery items, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas.

(c) Except as otherwise provided by subsection (b), for purposes of this section, the term "food and food ingredients for human consumption" does not include:

(1) candy;

(2) alcoholic beverages;

(3) soft drinks;

(4) food sold in a heated state or heated by the seller;

(5) two (2) or more food ingredients mixed or combined by the seller 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);

(6) food sold with eating utensils provided by the seller, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or packaging used to transport the food);

(7) tobacco; or

(8) dietary supplements.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.86-1989, SEC.1; P.L.257-2003, SEC.25; P.L.195-2005, SEC.2; P.L.113-2010, SEC.51; P.L.92-2018, SEC.1.
Ind. Code § 6-4.1-5-12 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-12
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.171-1984, SEC.4; P.L.192-1986, SEC.4. Repealed by P.L.305-1987, SEC.38.
Ind. Code § 6-9-20-6 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-6
Procedures for imposition, payment, and collection; returns
Status: in_force

Sec. 6. The tax that may be 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 for the payment of the taxes may be made on separate returns 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.83-1985, SEC.1.
Ind. Code § 6-1.1-48-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-9
"Small or medium sized farmer"
Status: in_force

Sec. 9. As used in this chapter, "small or medium sized farmer" means a farmer that has obtained either:

(1) a Direct Farm Operating Microloan; or

(2) a Direct Farm Ownership Microloan;

administered by the United States Department of Agriculture Farm Service Agency.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-20.3-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-10
Petition for judicial review
Status: in_force

Sec. 10. A distressed political subdivision may petition the tax court for judicial review of a determination of the board under section 6.5 or 6.7 of this chapter. A school corporation may also petition the tax court for judicial review of a determination of the board under section 8.4 of this chapter. The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board of tax review. The petition must be filed in the tax court not more than forty-five (45) days after the board enters its final determination.

As added by P.L.146-2008, SEC.209. Amended by P.L.145-2012, SEC.13; P.L.257-2013, SEC.26; P.L.234-2013, SEC.6; P.L.2-2014, SEC.24.
Ind. Code § 6-2.5-3.5-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-15
Monthly notice of the gasoline use tax rate
Status: in_force

Sec. 15. (a) Before the twenty-second day of each month, the department shall determine and provide a notice of the gasoline use tax rate to be used during the following month and the source of the data used to determine the gasoline use tax rate and the statewide average retail price per gallon of gasoline. The notice shall be published on the department's website in a departmental notice.

(b) In determining the gasoline use tax rate under this section, the department shall use:

(1) the statewide average retail price per gallon of gasoline (based on the retail price per gallon of gasoline from the sixteenth day of the previous month to the fifteenth day of the current month), excluding the Indiana gasoline tax, federal gasoline tax, Indiana gasoline use tax, and Indiana gross retail tax (if any); multiplied by

(2) seven percent (7%).

To determine the statewide average retail price, the department shall use a data service that updates the most recent retail price of gasoline. The gasoline use tax rate per gallon of gasoline determined by the department under this section shall be rounded to the nearest one-tenth of one cent ($0.001).

(c) Notwithstanding subsections (a) and (b), the gasoline use tax rate imposed on a transaction that occurs beginning on the first day following the enactment into law of this subsection and continuing through June 30, 2023, is the lesser of:

(1) the monthly gasoline use tax rate per gallon of gasoline as determined by the department under subsections (a) and (b); or

(2) twenty-nine and five-tenths cents ($0.295) per gallon of gasoline.

This subsection expires July 1, 2023.

As added by P.L.227-2013, SEC.1. Amended by P.L.180-2022(ss), SEC.6; P.L.1-2025, SEC.95.
Ind. Code § 6-1.1-30-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-19
Annual property tax data report; required contents
Status: in_force

Sec. 19. The department of local government finance shall annually complete a report containing the following property tax data by counties:

(1) Information showing the:

(A) total amount of tax delinquencies;

(B) total amount of the administrative costs of the offices of township assessors (if any), the offices of county assessors, the offices of county auditors, and the offices of county treasurers; and

(C) total amount of other local taxes collected.

(2) An abstract of taxable real and personal property, which must include a recital of the number and the total amount of property tax deductions and exemptions granted to any person under the Constitution of the State of Indiana and the laws of the state.

The department of local government finance shall publish the report not later than December 31 following the end of each state fiscal year.

As added by P.L.9-2024, SEC.180.
Ind. Code § 6-3-2-5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-5
Repealed
Status: repealed

As added by Acts 1978, P.L.37, SEC.2. Repealed by P.L.36-2015, SEC.3; P.L.250-2015, SEC.17.
Ind. Code § 6-6-13-6 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-6
Excise tax imposed
Status: in_force

Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to the selling price of each gallon of aviation fuel sold by the retailer so that the ultimate consumer bears the burden of the tax.

(b) For purposes of this chapter, the gross retail income received by the retailer from the sale of aviation fuel does not include the amount of any excise tax imposed upon the sale under federal law.

As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.56.
Ind. Code § 6-8.1-18-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-8
Required address of record with the department; employer's address
Status: in_force

Sec. 8. The employer's address shall be the address of record with the department for withholding tax purposes. An employer's address of record with the department may be changed only by direct written request from the employer. A payroll service provider may not change an address of record with the department.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-3.1-29-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-7
"Minority"
Status: in_force

Sec. 7. As used in this chapter, "minority" means a member of a minority group (as defined in IC 4-13-16.5-1.)

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-4.1-10-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-6
Annual appropriation to pay refund
Status: in_force

Sec. 6. Amounts sufficient to pay the refunds provided for under this chapter are annually appropriated.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-10-16.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-16.7
Real property exemption; expiration
Status: in_force

Sec. 16.7. (a) Except as otherwise provided in this section, for assessment dates after December 31, 2021, all or part of real property is exempt from property taxation if:

(1) the improvements on the real property were constructed, rehabilitated, or acquired for the purpose of providing housing to income eligible persons under the federal low income housing tax credit program under 26 U.S.C. 42;

(2) the real property is subject to an extended use agreement under 26 U.S.C. 42 as administered by the Indiana housing and community development authority; and

(3) the owner of the property has entered into an agreement to make payments in lieu of taxes under IC 36-1-8-14.2 (before its expiration), IC 36-2-6-22 (before its expiration), IC 36-3-2-11 (before its expiration), IC 36-1-8-14.3, IC 36-2-6-23, or IC 36-3-2-12.

(b) This section may not be construed in such a way as to:

(1) alter the terms of an agreement with the holders of any outstanding notes, bonds, or other obligations of an issuing body;

(2) authorize the issuing body to alter the terms of an agreement described in subdivision (1); or

(3) impair, or authorize the issuing body to impair, the rights and remedies of any creditor of the issuing body.

As added by P.L.19-2000, SEC.1. Amended by P.L.185-2001, SEC.1 and P.L.291-2001, SEC.195; P.L.186-2001, SEC.2; P.L.1-2002, SEC.18; P.L.179-2002, SEC.3; P.L.1-2006, SEC.133 and P.L.181-2006, SEC.42; P.L.181-2016, SEC.3; P.L.74-2021, SEC.2.
Ind. Code § 6-2.5-15-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-1
"Corporation"
Status: in_force

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

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-9-29.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 29.5 / Section 6-9-29.5-4
Requirement to send certified copy of ordinance to the department; timing of beginning tax collection
Status: in_force

Sec. 4. (a) If an ordinance is adopted under this article, the adopting body must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding any other provision in this article, if the department of state revenue collects the revenue from the food and beverage tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:

(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or

(2) the effective date specified in the ordinance.

(b) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.

As added by P.L.137-2022, SEC.92.
Ind. Code § 6-3.6-6-2.8 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.8
Tax rate for emergency medical services; adoption of ordinance by county fiscal body; tax rate; distribution of revenue
Status: in_force

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029.

Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110.

(b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical services in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years.

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used by the county only for paying for operating costs incurred by the county for emergency medical services that are provided throughout the county.

As added by P.L.95-2022, SEC.4. Amended by P.L.236-2023, SEC.80.
Ind. Code § 6-9-39-1 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-1
"Animal care facility"
Status: in_force

Sec. 1. As used in this chapter, "animal care facility" includes an animal control center, an animal shelter, a humane society, or another animal impounding facility that has as its purpose the humane treatment of animals.

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-6-2.5-37 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-37
Costs of collection, reporting, and remittance; retention of portion of remittance; amount; failure to report or remit on time
Status: in_force

Sec. 37. (a) Every supplier and permissive supplier who properly remits tax under this chapter shall be allowed to retain one and six-tenths percent (1.6%) of the tax to cover the costs of collecting, reporting, and timely remitting the tax imposed by this chapter.

(b) The amount that the supplier is permitted to retain under subsection (a) shall be distributed by the supplier as follows:

(1) One-third (1/3) retained by the supplier.

(2) Two-thirds (2/3) to the wholesale distributor. If the special fuel is resold by that wholesale distributor or another wholesale distributor to an eligible purchaser, the last wholesale distributor in the distribution process shall pass on one-half (1/2) of the two-thirds (2/3) to the eligible purchaser.

(3) If an eligible purchaser is the direct purchaser from a supplier, and that retail dealer or bulk end user is responsible for shipping the product, then the supplier shall pass through two-thirds (2/3) to the retail dealer or bulk end user. If the supplier is responsible for shipping the product, the supplier shall retain two-thirds (2/3) and pass through one-third (1/3) to the eligible purchaser.

The amount a person receives under this subsection is in addition to the amount of the person's refund claim under section 32.7 of this chapter.

(c) If a monthly report is filed or the amount due is remitted later than the time required by this chapter, the supplier shall pay to the department all of the special fuel tax the dealer collected from the sale of special fuel during the reporting period.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.28; P.L.236-2023, SEC.87.
Ind. Code § 6-9-18-6.5 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-6.5
Repealed
Status: repealed

As added by P.L.122-2021, SEC.4. Repealed by P.L.230-2025, SEC.100.
Ind. Code § 6-3-5-1 — Indiana Code / Title 6 / Article 3 / Chapter 5 / Section 6-3-5-1
Nonresidents; Indiana income
Status: in_force

Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gross income was earned in this state, contained a reciprocal provision by which residents of this state were exempted from taxes imposed by such state on income earned in such state.

Formerly: Acts 1963(ss), c.32, s.501. As amended by P.L.2-1988, SEC.12.
Ind. Code § 6-9-10.5-7 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-7
Lake enhancement fund; deposit of revenue
Status: in_force

Sec. 7. (a) If a tax is levied under section 6 of this chapter, the county treasurer shall establish a lake enhancement fund. Except as provided in subsection (c) and section 8 of this chapter, the county treasurer shall deposit in this fund all amounts received under section 6 of this chapter.

(b) Money in this fund may be expended only to enhance lakes located in the county, including silt trap maintenance.

(c) This subsection applies if the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011. The county treasurer shall deposit in the lake enhancement fund:

(1) the amount received under section 6 of this chapter; multiplied by

(2) a fraction, the numerator of which is three (3) and the denominator of which is the product of:

(A) the tax rate in effect after the adoption of the ordinance to increase the tax; multiplied by

(B) one hundred (100).

As added by P.L.68-1997, SEC.1. Amended by P.L.172-2011, SEC.103.
Ind. Code § 6-3.5-10-0.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-0.5
Ordinance amendments; application; liability
Status: in_force

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.

(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.

(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.

(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.

As added by P.L.178-2019, SEC.13.
Ind. Code § 6-8.1-11-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 11 / Section 6-8.1-11-2
Legislative findings
Status: in_force

Sec. 2. The general assembly makes the following findings:

(1) A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression.

(2) Guarantees must be established in Indiana law to ensure that the rights, privacy, and property of taxpayers are adequately protected during the assessment and collection of taxes.

(3) The Indiana tax system is based largely on voluntary compliance.

(4) The development of understandable tax laws and the education of taxpayers concerning the tax laws will improve voluntary compliance and the relationship between the state and taxpayers.

As added by P.L.332-1989(ss), SEC.36.
Ind. Code § 6-1.1-12.8-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-7
Change in ownership
Status: in_force

Sec. 7. (a) If ownership of the residence in inventory changes:

(1) a new owner that is a residential builder for which the property is a residence in inventory may claim the deduction under this chapter; and

(2) the deduction may not be applied for an assessment date other than the assessment dates to which the deduction could have applied under section 3 of this chapter if ownership had not changed.

(b) A person who owns a residence in inventory and claims a deduction under this chapter shall provide to the county auditor a notice that:

(1) informs the auditor of a transfer of the ownership of the residence in inventory; and

(2) indicates whether the new owner is eligible to receive a deduction under this chapter.

The notice required by this subsection must be submitted to the county auditor at the same time that a sales disclosure form is filed under IC 6-1.1-5.5.

As added by P.L.175-2011, SEC.2.
Ind. Code § 6-1.1-4-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-17
Employment of professional appraisers as technical advisors
Status: in_force

Sec. 17. (a) Subject to the requirements of section 18.5 of this chapter, a county assessor may employ professional appraisers as technical advisors for assessments in all townships in the county. The department of local government finance may approve or deny employment under this subsection.

(b) A decision by a county assessor to not employ a professional appraiser as a technical advisor in a reassessment under section 4.2 of this chapter is subject to approval by the department of local government finance.

(c) As used in this chapter, "professional appraiser" means an individual or firm that is certified under IC 6-1.1-31.7.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(b).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.62-1983, SEC.2; P.L.6-1997, SEC.16; P.L.90-2002, SEC.38; P.L.228-2005, SEC.8; P.L.146-2008, SEC.71; P.L.182-2009(ss), SEC.87; P.L.112-2012, SEC.12; P.L.86-2018, SEC.31; P.L.257-2019, SEC.14.
Ind. Code § 6-1.1-18-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-22
Expired
Status: repealed

As added by P.L.183-2014, SEC.22. Expired 6-30-2016 by P.L.183-2014, SEC.22.
Ind. Code § 6-9-48-8 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-8
Distribution of tax revenue
Status: in_force

Sec. 8. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board upon warrants issued by the state comptroller.

As added by P.L.212-2018(ss), SEC.30. Amended by P.L.9-2024, SEC.260.
Ind. Code § 6-1.1-11-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-6
Submission of tax exemption applications for examination
Status: in_force

Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.40; P.L.264-2003, SEC.8.
Ind. Code § 6-9-65-10 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-10
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.114.
Ind. Code § 6-6-13-2 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-2
"Aviation fuel"
Status: in_force

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-1.1-39-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-6
Enlargement of districts
Status: in_force

Sec. 6. An economic development district may be enlarged by the fiscal body by following the same procedure for the creation of an economic development district specified in this chapter.

As added by P.L.19-1985, SEC.5. Amended by P.L.42-1992, SEC.7; P.L.192-2002(ss), SEC.46; P.L.1-2004, SEC.48 and P.L.23-2004, SEC.51; P.L.219-2007, SEC.83; P.L.146-2008, SEC.297.
Ind. Code § 6-9-10-3 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-3
Meetings; officers; rules; quorum
Status: in_force

Sec. 3. After the first day of January each year, the board shall meet for the purpose of organization. They shall elect one (1) of their members to serve as president, another to serve as vice president, another to serve as secretary, and another to serve as treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such bylaws and rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties, and the safeguarding of the funds and the property entrusted to their care. A majority of the board constitutes a quorum, and the concurrence of a majority of the board is necessary to authorize any action.

As added by Acts 1980, P.L.64, SEC.1.
Ind. Code § 6-6-11-34 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-34
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed by P.L.44-1992, SEC.8.
Ind. Code § 6-3.1-26-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-2
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Repealed by P.L.4-2005, SEC.148.
Ind. Code § 6-6-4.1-4.3 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-4.3
Repealed
Status: repealed

As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.
Ind. Code § 6-1.1-6.8-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-6
Surveys
Status: in_force

Sec. 6. (a) A person who wishes to have a parcel of land classified as cemetery land must have it surveyed by a professional surveyor. The professional surveyor shall make the survey by metes and bounds and locate the parcel with reference to some established corner. In addition, the professional surveyor shall identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and shall prepare the plats on the scale, and in the number, prescribed by the director.

(b) The professional surveyor may use an aerial photograph in order to obtain a description of the parcel. However, the professional surveyor's description must be accurate and it must meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 8 of this chapter.

As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.7.
Ind. Code § 6-1.1-35.7-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-2
"Tax representative"
Status: in_force

Sec. 2. As used in this chapter, "tax representative" means a person who represents another person at a proceeding before the property tax assessment board of appeals or the department. The term does not include:

(1) the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) that is the subject of the appeal;

(2) an individual who is appointed as provided in IC 6-1.1-15-17.3(e) to represent the owner of the property concerning the appeal;

(3) a permanent full-time employee of the owner of the property (or person liable for the taxes under IC 6-1.1-2-4) who is the subject of the appeal;

(4) a representative of a local unit of government appearing on behalf of the unit;

(5) a certified public accountant, when the certified public accountant is representing a client in a matter that relates only to personal property taxation; or

(6) an attorney who is a member in good standing of the Indiana bar or any person who is a member in good standing of any other state bar and who has been granted temporary admission to the Indiana bar in order to represent a party before the property tax assessment board of appeals or the department.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.232-2017, SEC.37; P.L.174-2022, SEC.44.
Ind. Code § 6-3.1-9-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-2
Eligible persons; application for allocation of tax credits; approval
Status: in_force

Sec. 2. (a) Each state fiscal year, a neighborhood organization that engages in the activities of providing:

(1) neighborhood assistance, job training, or education for individuals not employed by the business firm or person;

(2) community services or crime prevention in an economically disadvantaged area; or

(3) community services, education, or job training services to individuals who are ex-offenders who have completed the individuals' criminal sentences or are serving a term of probation or parole;

may apply to the authority for an allocation of state tax credits available under this chapter to be used to provide a tax credit to a business firm or person that contributes to a program involving one (1) or more of the activities described in subdivisions (1) through (3).

(b) The authority, after consultation with the commissioner of revenue, may adopt rules for the approval or disapproval of these applications.

(c) A business firm or a person that contributes to the fund of a neighborhood organization that has been approved by the authority for an allocation of tax credits as described in subsection (a) shall receive a tax credit as provided in section 3 of this chapter if the neighborhood organization has agreed to issue a portion of the tax credits allocated to the neighborhood organization by the authority to the business firm or person.

As added by P.L.51-1984, SEC.1. Amended by P.L.4-2005, SEC.54; P.L.235-2005, SEC.96; P.L.1-2006, SEC.141; P.L.181-2006, SEC.45; P.L.1-2007, SEC.55; P.L.166-2014, SEC.12; P.L.124-2024, SEC.15.
Ind. Code § 6-1.1-15-10.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-10.5
Authorization to establish a property tax assessment appeals fund; transfers to the fund; uses; money transferred to the fund is disregarded in determining a taxing unit's property tax levy
Status: reserved

Sec. 10.5. (a) The fiscal officer of a taxing unit may establish a separate fund known as the property tax assessment appeals fund to hold property tax receipts that are attributable to an increase in the taxing unit's tax rate caused by a reduction in the taxing unit's net assessed value under IC 6-1.1-17-0.5.

(b) A taxing unit may transfer property tax receipts from a fund that is not a debt service fund to the taxing unit's property tax assessment appeals fund. A taxing unit may not transfer property tax receipts from a debt service fund to the taxing unit's property tax assessment appeals fund.

(c) A taxing unit may use money in the taxing unit's property tax assessment appeals fund only to pay the following:

(1) Expenses incurred by a county assessor or county auditor in defending appeals prosecuted under this chapter with respect to property located in the taxing unit.

(2) Refunds under IC 6-1.1-26-3.1.

(d) The balance in a taxing unit's property tax assessment appeals fund may not exceed five percent (5%) of the amount budgeted by the taxing unit for a particular year.

(e) Money transferred to a taxing unit's property tax assessment appeals fund is not considered miscellaneous revenue. Both the taxing unit and the department of local government finance shall disregard any balance in the taxing unit's property tax assessment appeals fund in the determination of the taxing unit's property tax levy, property tax rate, and budget (except for appropriations for the purposes permitted by subsection (c)) for a particular calendar year.

(f) Property tax receipts that qualify as levy excess under IC 6-1.1-18.5-17 and IC 20-44-3 must be treated as levy excess and are not eligible for transfer to a taxing unit's property tax assessment appeals fund.

As added by P.L.244-2015, SEC.2. Amended by P.L.203-2016, SEC.7; P.L.232-2017, SEC.15; P.L.121-2019, SEC.11.
Ind. Code § 6-1.1-40-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-8
Description of district; resolution; remonstrance; appeal
Status: in_force

Sec. 8. (a) If the commission finds that a territory is a district, it shall either:

(1) prepare maps and plats that identify the district; or

(2) prepare a simplified description of the boundaries of the district by describing its location in relation to public ways, streams, or otherwise.

(b) After the compilation of the materials described in subsection (a), the commission shall pass a resolution declaring the territory a district. The resolution must contain a description of the affected district and be filed with the county assessor.

(c) After approval of a resolution under subsection (b), the commission shall publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1. The notice must state that a description of the affected territory is available and can be inspected in the county assessor's office. The notice must also name a date when the commission will receive and hear all remonstrances and objections from interested persons. After considering the evidence, the commission shall take final action determining whether the qualifications for a district have been met and confirming, modifying and confirming, or rescinding the resolution. This determination is final except that an appeal may be taken and heard as provided under subsections (d) and (e).

(d) A person who filed a written remonstrance with the commission under this section and who is aggrieved by the final action taken may, within ten (10) days after that final action, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the order of the commission and a remonstrance against that order, together with a bond conditioned to pay the costs of appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications of this chapter. The burden of proof is on the appellant.

(e) An appeal under this section shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal, and may confirm the final action of the commission or sustain the appeal. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

As added by P.L.62-1988, SEC.1.
Ind. Code § 6-1.1-18.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-7
Civil taxing units not subject to levy limits; department of local government finance review; inapplicability
Status: in_force

Sec. 7. (a) A civil taxing unit is not subject to the levy limits imposed by section 3 of this chapter for an ensuing calendar year if the civil taxing unit did not exist as of January 1 in the calendar year that immediately precedes the ensuing calendar year.

(b) If under subsection (a) a civil taxing unit is not subject to the levy limits imposed under section 3 of this chapter for an ensuing calendar year, the civil taxing unit shall, in the immediately preceding year, adopt its budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year and file the adopted budget, ad valorem property tax levy, and property tax rate with the department of local government finance as required by IC 6-1.1-17-5. The department of local government finance shall review the civil taxing unit's budget, ad valorem property tax levy, and property tax rate for the ensuing calendar year to ensure the adopted budget is fundable based on the civil taxing unit's adopted tax levy and estimates of available revenues. If the adopted budget is fundable, the department of local government finance shall certify the adopted ad valorem property tax levy for the ensuing calendar year. However, a civil taxing unit may not impose a property tax levy for an ensuing calendar year if the unit did not exist as of January 1 of the immediately preceding year.

(c) This subsection does not apply to an ad valorem property tax levy imposed by a civil taxing unit for fire protection services within a fire protection territory under IC 36-8-19. In determining a budget, ad valorem property tax levy, and property tax rate under subsection (b), the department shall consider the effect of a property tax levy on a local income tax distribution to the civil taxing unit under IC 6-3.6-6.

As added by P.L.73-1983, SEC.1. Amended by P.L.25-1995, SEC.28; P.L.90-2002, SEC.163; P.L.224-2007, SEC.21; P.L.146-2008, SEC.170; P.L.182-2009(ss), SEC.126; P.L.203-2016, SEC.8; P.L.159-2020, SEC.32; P.L.157-2026, SEC.70.
Ind. Code § 6-6-14-4 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-4
Alternative fuel decals; annual fees
Status: in_force

Sec. 4. (a) The owner of one (1) of the following motor vehicles that is registered in Indiana and that is propelled by alternative fuel shall obtain an alternative fuel decal for the motor vehicle and pay an annual fee in accordance with the following schedule:

SCHEDULE

Motor Vehicle

Annual Fee

A passenger motor vehicle, truck, or bus,

the declared gross weight of which is

equal to or less than 9,000 pounds.

$150

A recreational vehicle.

$150

A truck or bus, the declared gross

weight of which is greater than 9,000 pounds

but equal to or less than 11,000 pounds.

$262.50

An alternative fuel delivery truck powered

by alternative fuel, which is a truck the

declared gross weight of which is greater

than 11,000 pounds.

$375

A truck or bus, the declared gross weight

of which is greater than 11,000 pounds,

except an alternative fuel delivery truck.

$450

A tractor, designed to be used with a

semitrailer.

$750

Only one (1) fee is required to be paid per motor vehicle per year.

(b) The annual fee may be prorated on a quarterly basis if:

(1) application is made after June 30 of a year; and

(2) the motor vehicle is newly:

(A) converted to alternative fuel;

(B) purchased; or

(C) registered in Indiana.

As added by P.L.212-2014, SEC.9. Amended by P.L.218-2017, SEC.58.