Ind. Code § 6-3.1-29-20.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-20.7
Findings; election to receive refundable credit
Status: in_force

Sec. 20.7. (a) The findings in IC 4-4-11.6-12 (before its repeal) are incorporated by reference into this section. The general assembly further finds that the refundable credit provided by this section is also necessary to achieve the purposes set forth in IC 4-4-11.6-12 (before its repeal).

(b) This section applies to a taxpayer that:

(1) makes a qualified investment in an integrated coal gasification powerplant; and

(2) entered into a contract to sell substitute natural gas (as defined in IC 4-4-11.6-11) (before its repeal) to the Indiana finance authority under IC 4-4-11.6 (before its repeal).

(c) Notwithstanding anything in this chapter to the contrary, a taxpayer may elect in the manner prescribed by the department to take and receive all credits to which the taxpayer is entitled under section 15 of this chapter (without regard to section 16 of this chapter) as a refundable credit against the taxpayer's state tax liability, if any, over a period of twenty (20) taxable years, beginning not later than the taxable year in which the taxpayer places into service its integrated coal gasification powerplant. If, in a taxable year, a taxpayer that makes an election under this subsection has no state tax liability, the department shall pay to the taxpayer the full amount of the refundable credit for that taxable year.

(d) The amount of a credit to which a taxpayer that makes an election under subsection (c) is entitled for a particular taxable year equals the result determined under STEP FOUR:

STEP ONE: Determine the total credit amount to which the taxpayer is entitled under section 15 of this chapter (without regard to section 16 of this chapter).

STEP TWO: Divide the STEP ONE amount by twenty (20).

STEP THREE: Determine the ratio of Indiana coal to total coal used in the taxpayer's integrated coal gasification powerplant in the taxable year.

STEP FOUR: Multiply the STEP TWO and STEP THREE amounts.

(e) A taxpayer shall claim a refund under this section in the manner provided by the department. The department shall pay the refunded amount to the taxpayer not more than ninety (90) days after the date on which the refund is claimed.

(f) The shareholders, members, or partners of a pass through entity that makes an election under subsection (c) are not entitled to a credit allowed under section 20(b) of this chapter.

(g) A credit allowed under this section is not assignable under section 20.5 of this chapter.

As added by P.L.182-2009(ss), SEC.204. Amended by P.L.189-2018, SEC.59.
Ind. Code § 6-3-5-5 — Indiana Code / Title 6 / Article 3 / Chapter 5 / Section 6-3-5-5
Election to receive payment in lieu of economic development for a growing economy tax credit; requirements
Status: in_force

Sec. 5. (a) If the Indiana economic development corporation established by IC 5-28-3-1 enters into an agreement with a taxpayer for an economic development for a growing economy tax credit under IC 6-3.1-13, and the taxpayer elects to forgo claiming the credit against any state tax liability for that taxable year and requests the department to remit to the taxpayer an amount equal to the credit for the taxable year as set forth under IC 6-3.1-13-20(b), the provisions of this section shall apply.

(b) Before making a payment to a taxpayer under this section, the taxpayer shall provide to the department:

(1) a copy of the taxpayer's agreement with the Indiana economic development corporation;

(2) the credit awarded to the taxpayer for that taxable year; and

(3) any other information required by the department.

(c) A payment by the department cannot exceed the actual incremental income tax withholdings collected by the department as a result of the employment of new employees subject to an agreement entered into under IC 6-3.1-13.

(d) In the case of a credit awarded under IC 6-3.1-13 to a taxpayer that is a pass through entity, the:

(1) pass through entity has the authority to make the election with regard to the credit;

(2) shareholders, partners, members, and beneficiaries of the pass through entity may not make an election separate from the pass through entity with regard to the credit;

(3) pass through entity is entitled to the payment allowable under this section; and

(4) pass through entity may not pass through any portion of the credit for which the pass through entity requests payment as a tax credit to the shareholders, partners, members, or beneficiaries of the pass through entity.

(e) If a payment under this section is included in the federal adjusted gross income of an individual or the federal taxable income of any other entity, the payment must be treated as:

(1) adjusted gross income from Indiana sources under this article and IC 6-5.5;

(2) business income for purposes of this article; and

(3) a receipt from Indiana sources for apportionment purposes under IC 6-3-2 and IC 6-5.5-4.

(f) For purposes of offsetting refunds and overpayments, a payment under this section is treated as an overpayment of tax under this article and IC 6-5.5 for purposes of IC 6-8.1-9-2, IC 6-8.1-9.5, and IC 6-8.1-9.7.

(g) A payment under this section is subject to IC 6-3.1-13-22 in the same manner as if the payment had been claimed as a credit.

(h) If all or a portion of a payment under this section is determined to have been made in error or is subject to assessment under IC 6-3.1-13-22, the department may issue an assessment for repayment of such amount before the later of:

(1) ten (10) years from the date of the payment; or

(2) three (3) years from the date the Indiana economic development corporation notifies the department of the taxpayer's noncompliance pursuant to IC 6-3.1-13-22.

(i) An assessment for repayment shall be treated as a proposed assessment for purposes of administrative review and judicial appeal under IC 6-8.1-5. However, review of the Indiana economic development corporation's determination of noncompliance shall be limited to an abuse of discretion by the Indiana economic development corporation.

(j) For purposes of this section, an election for payment in lieu of claiming the credit under IC 6-3.1-13 for a taxable year is not allowed if:

(1) the taxpayer has claimed all or part of the credit for the taxable year;

(2) in the case of a taxpayer who is a pass through entity, the taxpayer passes through all or part of the credit as a tax credit, regardless of whether the pass through entity subsequently provides information to the department, the Indiana economic development corporation, or any other affected person or entity, that the credit should not be passed through as a tax credit or whether the credit otherwise has been claimed as a tax credit; or

(3) the taxpayer makes the election after the due date of the taxpayer's return under IC 6-3, IC 6-5.5, IC 6-8-15, or IC 27-1-18-2, determined without regard to extensions, on which it would have claimed the credit for which the taxpayer is requesting payment under this section.

(k) The amount needed to make a payment under this section shall be paid from funds appropriated to the Indiana economic development corporation for business promotion and innovation. Payments made under this section are subject to available funding.

As added by P.L.135-2022, SEC.6. Amended by P.L.213-2025, SEC.73.
Ind. Code § 6-3.1-29-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-6
"Integrated coal gasification powerplant"
Status: in_force

Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a facility that satisfies all the following requirements:

(1) The facility is located in Indiana and is a newly constructed energy generating plant.

(2) The facility converts coal into synthesis gas that can be used as a fuel to generate energy or as a substitute for natural gas.

(3) The facility uses the synthesis gas as a fuel to generate electric energy or produces synthesis gas that can be used as a substitute for natural gas.

(4) The facility is dedicated primarily to production of electricity or gas for use by energy utilities serving Indiana retail electric or gas utility consumers.

As added by P.L.191-2005, SEC.15. Amended by P.L.175-2007, SEC.4.
Ind. Code § 6-1.1-40-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-9
Manufacturing equipment; statement of benefits; review; findings
Status: in_force

Sec. 9. (a) Before a person acquires new manufacturing equipment for which the person wishes to claim a deduction under this chapter, the person must submit to the commission a statement of benefits, in a form prescribed by the department of local government finance. The statement of benefits must include the following information:

(1) A description of the new manufacturing equipment that the person proposes to acquire.

(2) An estimate of the number of individuals who will be employed or whose employment will be retained by the person as a result of the installation of the new manufacturing equipment and an estimate of the annual salaries of these individuals.

(3) An estimate of the cost of the new manufacturing equipment.

(b) The statement of benefits may contain any other information required by the commission. If the person is requesting or will be requesting the designation of a district, the statement of benefits must be submitted at the same time as the request for designation is submitted.

(c) The commission shall review the statement of benefits if required under subsection (b) and subject to subsection (d). The commission shall make findings determining whether the estimate of:

(1) the number of individuals who will be employed or whose employment will be retained;

(2) the annual salaries of those individuals;

(3) the value of the new manufacturing equipment; and

(4) any other benefits about which the commission requires information;

are benefits that can be reasonably expected to result from the installation of the new manufacturing equipment.

(d) The commission shall not review a statement of benefits for new manufacturing equipment installed in a district after June 30, 2018.

As added by P.L.62-1988, SEC.1. Amended by P.L.90-2002, SEC.273; P.L.146-2008, SEC.299; P.L.212-2018(ss), SEC.15.
Ind. Code § 6-1.1-27-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-6
Overpayments or erroneous payments by county treasurer
Status: in_force

Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, and accounted to the board for, more money than was due from the county treasurer, the board shall direct the county auditor to credit the county treasurer with the sum improperly paid and shall order that the sum be repaid out of the county treasury. It is not necessary to appropriate the money to be refunded before it is paid.

(b) If improper or erroneous payments are made by a county treasurer to the state treasurer, the board of county commissioners shall order the county auditor to certify to the state comptroller a statement concerning the improper or erroneous payments. The state comptroller shall audit the statement and shall allow the amount due as a claim against the treasurer of state. The state treasurer shall refund the amount due out of money not otherwise appropriated.

(c) A refund may not be made to a county treasurer under this section after the expiration of ten (10) years from the date when the amount was improperly or erroneously paid by the county treasurer.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2024, SEC.176.
Ind. Code § 6-9-25-8 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-8
Food and beverage tax receipts fund; establishment; depository; investment income
Status: in_force

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

(b) The county treasurer shall deposit in this fund all amounts received under this chapter.

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

As added by P.L.380-1987(ss), SEC.7.
Ind. Code § 6-9-26-8 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-8
Exemptions
Status: in_force

Sec. 8. The county food and beverage tax 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.74-1988, SEC.2.
Ind. Code § 6-6-6.5-13 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-13-b
Classification of aircraft; tax rate; credits
Status: in_force

Note: This version of section effective 7-1-2026. See also preceding version of this section, effective until 7-1-2026.

Sec. 13. (a) As the basis for measuring the tax imposed by this chapter, the department shall classify every taxable aircraft in its proper class according to the following classification plan:

CLASS

DESCRIPTION

A

Piston-driven

B

Piston-driven,

and Pressurized

C

Turbine driven

or other Powered

D

Homebuilt, Gliders, or

Hot Air Balloons

(b) The tax imposed under this chapter is based on the age, class, and maximum landing weight of the taxable aircraft. The amount of tax imposed on the taxable aircraft is based on the following table:

Age

Class A

Class B

Class C

Class D

0-4

$.04/lb

$.065/lb

$.09/lb

$.0175/lb

5-8

$.035/lb

$.055/lb

$.08/lb

$.015/lb

9-12

$.03/lb

$.05/lb

$.07/lb

$.0125/lb

13-16

$.025/lb

$.025/lb

$.025/lb

$.01/lb

17-25

$.02/lb

$.02/lb

$.02/lb

$.0075/lb

over 25

$.01/lb

$.01/lb

$.01/lb

$.005/lb

(c) An aircraft owner, who sells an aircraft on which the owner has paid the tax imposed under this chapter, is entitled to a credit for the tax paid. The credit equals excise tax paid on the aircraft that was sold, times the lesser of:

(1) ninety percent (90%); or

(2) ten percent (10%) times the number of months remaining in the registration year after the sale of the aircraft.

The credit may only be used to reduce the tax imposed under this chapter on another aircraft purchased by that owner during the registration year in which the credit accrues. A person may not receive a refund for a credit under this subsection.

(d) A person who is entitled to a property tax deduction under IC 6-1.1-12-13 (before its expiration) or IC 6-1.1-12-14 is entitled to a credit against the tax imposed on the person's aircraft under this chapter. The credit equals the amount of the property tax deduction to which the person is entitled under IC 6-1.1-12-13 (before its expiration) and IC 6-1.1-12-14 minus the amount of that deduction used to offset the person's property taxes or vehicle excise taxes, times seven hundredths (.07). Additionally, a person entitled to a property tax deduction under IC 6-1.1-51-10 is also entitled to a credit against the tax imposed on the person's aircraft under this chapter. Such credit equals the amount of the property tax deduction to which the person is entitled under IC 6-1.1-51-10 minus the amount of that deduction used to offset the person's property taxes (unless the aircraft is subject to both the aircraft excise tax and personal property tax, in which case the deduction shall apply to both property taxes and excise taxes). The credits in this subsection may not exceed the amount of the tax due under this chapter. The county auditor shall, upon the person's request, furnish a certified statement showing the credit allowable under this subsection. The department may not allow a credit under this subsection until the auditor's statement has been filed in the department's office.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.7; Acts 1980, P.L.74, SEC.27; P.L.93-1983, SEC.8; P.L.1-2009, SEC.55; P.L.68-2025, SEC.188; P.L.230-2025, SEC.89; P.L.157-2026, SEC.155; P.L.128-2026, SEC.27; P.L.145-2026, SEC.304.
Ind. Code § 6-9-41-17 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-17
Expiration of tax
Status: in_force

Sec. 17. (a) Except as otherwise provided in sections 14, 15, and 15.5 of this chapter, the tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the county and the fiscal officer of the city shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.109.
Ind. Code § 6-1.1-8-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-16
Tunnel companies
Status: in_force

Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. The remainder of the tunnel company's property is distributable property.

(b) A tunnel company's definite-situs distributable property consists of the company's tunnels and rights-of-way.

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

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.67.
Ind. Code § 6-3.1-30-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-1
"Corporate headquarters"
Status: in_force

Sec. 1. As used in this chapter, "corporate headquarters" means the building or buildings where one (1) or more of the following are located:

(1) The principal offices of the principal executive officers of an eligible business.

(2) The principal offices of a division or similar subdivision of an eligible business.

(3) A research and development center of an eligible business.

As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.60.
Ind. Code § 6-4.1-5-1.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-1.5
Fair market value; appraisal date
Status: reserved

Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal date for the property interest is the date used to value the property interest for federal estate tax purposes. However, if no federal estate tax return is filed for the decedent's estate, the appraisal date for each property interest transferred by the decedent is the date of the decedent's death.

(b) The finally determined federal estate tax value of a property interest is presumed to be the fair market value of the property interest for Indiana inheritance tax purposes, unless the federal estate tax value is determined under Section 2032A of the Internal Revenue Code. However, the presumption is rebuttable. A property interest that is valued for federal estate tax purposes under Section 2032A of the Internal Revenue Code shall be valued for Indiana inheritance tax purposes at its fair market value on the appraisal date prescribed by subsection (a).

As added by Acts 1980, P.L.57, SEC.13.
Ind. Code § 6-3.5-5-5 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-5
Vehicles subject to wheel tax
Status: in_force

Sec. 5. If an adopting entity adopts an ordinance imposing the wheel tax after December 31 but before September 1 of the following year, the wheel tax applies after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the wheel tax after August 31 but before the following January 1, the wheel tax applies after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the tax is effective, the tax does not apply to the registration of a motor vehicle for the registration year that commenced in the calendar year preceding the year the tax is first effective.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.7; P.L.43-1994, SEC.2; P.L.205-2013, SEC.95; P.L.218-2017, SEC.17; P.L.147-2026, SEC.6.
Ind. Code § 6-9-40-1 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-1
Application
Status: in_force

Sec. 1. This chapter applies to Steuben County.

As added by P.L.96-2008, SEC.3.
Ind. Code § 6-8.1-8-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-1.5
Partial payment of tax
Status: in_force

Sec. 1.5. (a) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1) To the tax liability of the taxpayer.

(2) To any penalty owed by the taxpayer.

(3) To any interest owed by the taxpayer.

(b) For a taxable period beginning before January 1, 2021, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order:

(1) To any penalty owed by the taxpayer.

(2) To any interest owed by the taxpayer.

(3) To the tax liability of the taxpayer.

In the case of a taxpayer with multiple liabilities, the department may adopt rules under IC 4-22-2 to establish the manner in which payments are applied to the taxpayer's outstanding liabilities.

As added by P.L.26-1985, SEC.15. Amended by P.L.234-2019, SEC.33.
Ind. Code § 6-1.1-22-9.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-9.9
Property tax payment due dates; delayed assessment change
Status: in_force

Sec. 9.9. If:

(1) the owner of the real property makes changes to the real property described in IC 6-1.1-5-15(a);

(2) the owner of the real property complies with IC 6-1.1-5-15(a) or IC 6-1.1-5-15(b), as applicable; and

(3) the assessing officials responsible for assessing the real property subsequently fail to make a correct assessment of the real property in one (1) or more years by failing to take the changes described in subdivision (1) into account;

when the assessing officials responsible for assessing the real property make a correct assessment of the real property after taking the changes described in subdivision (1) into account, the owner may pay the amount due for the property taxes attributable to these changes in the assessment over the same number of years that match the number of years that the assessing officials took to make the correct assessment.

As added by P.L.218-2013, SEC.13.
Ind. Code § 6-3.1-11-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-7
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.20.
Ind. Code § 6-8-11-9 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-9
Powers and duties of employer
Status: in_force

Sec. 9. (a) Except as otherwise provided by statute, contract, or a collective bargaining agreement, an employer may establish a medical care savings account program for the employer's employees.

(b) An employer that establishes a medical care savings account program under this chapter shall, before making any contributions to medical care savings accounts under the program, inform all employees in writing of the federal tax status of contributions made under this chapter.

(c) Except as provided in sections 17 and 23 of this chapter, the:

(1) principal contributed by an employer to a medical care savings account before January 1, 2016;

(2) interest earned on money on deposit in a medical care savings account; and

(3) money:

(A) paid out of a medical care savings account for eligible medical expenses; or

(B) used to reimburse an employee for eligible medical expenses;

are exempt from taxation as income of the employee under IC 6-3-2-18.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.250-2015, SEC.45.
Ind. Code § 6-1.1-1-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-21
"Taxing unit"
Status: in_force

Sec. 21. "Taxing unit" means an entity which has the power to impose ad valorem property taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-68-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.1-30.5-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-11
Claim of credit; submission of information
Status: in_force

Sec. 11. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department determines is necessary for the department to determine whether the taxpayer is eligible for the credit.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-2.5-4-16.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-16.2
Aircraft leasing or renting and flight instruction services
Status: in_force

Sec. 16.2. (a) This section applies to transactions occurring after June 30, 2008.

(b) A person is a retail merchant making a retail transaction when the person:

(1) leases or rents an aircraft to another person; and

(2) provides flight instruction services to the lessee or renter during the term of the lease or rental.

(c) The amount of the gross retail income attributable to a retail transaction described in subsection (b) is the amount charged by the retail merchant for the lease or rental of the aircraft used in conjunction with the flight instruction services provided to the lessee or renter.

As added by P.L.1-2009, SEC.47.
Ind. Code § 6-3-4-15.7 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-15.7
Annuity, pension, retirement, or other deferred compensation plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability
Status: in_force

Sec. 15.7. (a) The payor of a periodic or nonperiodic distribution under an annuity, a pension, a retirement, or other deferred compensation plan, as described in Section 3405 of the Internal Revenue Code, that is paid to a resident of this state shall, upon receipt from the payee of a written request for state income tax withholding, withhold the requested amount from each payment. The request must:

(1) be dated and signed by the payee;

(2) specify the flat whole dollar amount to be withheld from each payment;

(3) designate the portion of the withheld amount that represents estimated state adjusted gross income tax liability and the portion of the withheld amount that represents estimated local income tax liability under IC 6-3.6; and

(4) specify the payee's name, current address, taxpayer identification number, and the contract, policy, or account number to which the request applies.

The request shall remain in effect until the payor receives in writing from the payee a change in or revocation of the request. The department shall adopt guidelines and issue instructions as necessary to assist individuals in making the designations required by subdivision (3).

(b) The payor is not required to withhold state income tax from a payment if the amount to be withheld is less than ten dollars ($10) or if the amount to be withheld would reduce the affected payment to less than ten dollars ($10).

(c) The payor is responsible for custody of withheld funds, for reporting withheld funds to the state and to the payee, and for remitting withheld funds to the state in the same manner as is done for wage withholding, including utilization of federal forms and participation by Indiana in the combined Federal/State Filing Program on magnetic media.

As added by P.L.91-1989, SEC.1. Amended by P.L.146-2008, SEC.320; P.L.197-2016, SEC.28.
Ind. Code § 6-1.1-10-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-18
Nonprofit corporations supporting fine arts
Status: in_force

Sec. 18. (a) Tangible property is exempt from property taxation if it is owned by an Indiana not-for-profit corporation which is organized and operated for the primary purpose of coordinating, promoting, encouraging, housing, or providing financial support to activities in the field of fine arts.

(b) For purposes of this section, the field of fine arts includes, but is not limited to, the following art forms:

(1) classical, semi-classical, or modern instrumental and vocal music;

(2) classical dance, including ballet, modern adaptations of formal dance, and ethnic dance;

(3) painting, drawing, and the graphic arts;

(4) sculpture;

(5) architecture;

(6) drama and musical theater.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(25).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-8.1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.1 / Section 6-1.1-8.1-1
Applicability
Status: in_force

Sec. 1. This chapter applies to assessment dates after December 31, 2022.

As added by P.L.236-2023, SEC.20. Amended by P.L.9-2024, SEC.166.
Ind. Code § 6-9-50-2 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-2
Definitions
Status: in_force

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

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-1.1-14-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-5
Equalizing assessed value; order
Status: in_force

Sec. 5. (a) After holding the hearings referred to in section 4 of this chapter, the department of local government finance shall, in order to equalize assessed values in any county or in the state as a whole, issue an order increasing or decreasing assessed values of any tangible property if the department finds:

(1) that the assessed values in any county are not uniform and equal as to townships, portions of the same township, or classes of property; or

(2) that the assessed values in this state are not uniform and equal either as between counties or as to classes of property.

(b) The department of local government finance may not issue an equalization order to increase or decrease assessed values under this section more than twelve (12) months after the county estimates of assessed valuation required under IC 6-1.1-17-1(a) are filed with the department.

(c) If the department of local government finance issues an equalization order under this section, the department shall state in the order the percentage to be added to or deducted from the assessed value of the tangible property affected by the order.

(d) In issuing an equalization order under this section, the department of local government finance may not reduce or increase the aggregate assessed values of any township beyond the amounts actually necessary for a just and proper equalization of assessments within the entire state.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.3; P.L.24-1986, SEC.15; P.L.37-1992, SEC.3; P.L.6-1997, SEC.69; P.L.90-2002, SEC.131; P.L.154-2006, SEC.38.
Ind. Code § 6-1.1-22-12.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-12.1
Liability for costs of dishonored payment drafts
Status: in_force

Sec. 12.1. If:

(1) a property owner or a person acting on behalf of a property owner tenders a draft to the county treasurer for the payment of the taxes or special assessments levied against any property; and

(2) the draft is dishonored upon presentation for payment;

any costs incurred by the county treasurer because of the dishonoring of the draft are a liability of the taxpayer, which may be entered on the tax duplicate for the property. If entered on the tax duplicate, the amount of the liability is subject to interest, penalty, and collection in the same manner as all other special assessments.

As added by P.L.57-1993, SEC.10.
Ind. Code § 6-3.1-26-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-14
Amount of credit
Status: in_force

Sec. 14. Subject to IC 5-28-6-9, the total amount of a tax credit claimed for a taxable year under this chapter is a percentage determined by the corporation, not to exceed:

(1) ten percent (10%), of the amount of a qualified investment made by the taxpayer in Indiana during that taxable year, if the qualified investment is not a logistics investment;

(2) twenty-five percent (25%) of the amount of a qualified investment made by the taxpayer in Indiana during that taxable year, if the qualified investment is a logistics investment. For purposes of this subdivision, the amount of a qualified investment that is used to determine the credit is limited to the difference of:

(A) the qualified investments made by the taxpayer during the taxable year; minus

(B) one hundred five percent (105%) of the average annual qualified investments made by the taxpayer during the two (2) taxable years immediately preceding the taxable year for which the credit is being claimed. However, if the total of the qualified investments for the earlier year of the two (2) year average is zero (0) and the taxpayer has not claimed the credit for a year that precedes that year, the taxpayer shall subtract only one hundred five percent (105%) of the amount of the qualified investments made during the taxable year immediately preceding the taxable year for which the credit is being claimed; and

(3) for taxable years beginning after December 31, 2018, and before January 1, 2030, fifteen percent (15%) of the amount of a qualified investment made by a taxpayer in Indiana during that taxable year, if the qualified investment made is described under section 8(a)(11) of this chapter.

The taxpayer may carry forward any unused credit as provided in section 15 of this chapter.

As added by P.L.224-2003, SEC.197. Amended by P.L.199-2005, SEC.20; P.L.288-2013, SEC.53; P.L.158-2019, SEC.18; P.L.213-2025, SEC.78.
Ind. Code § 6-7-4-11 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-11
Selling consumable material or vapor products
Status: in_force

Sec. 11. A retail dealer that sells consumable material or vapor products in Indiana without having obtained an electronic cigarette retail dealer's certificate, or after the retail dealer's certificate has been revoked or suspended by the department, commits a Class A misdemeanor.

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-1.1-16-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 16 / Section 6-1.1-16-3
Special session of board of appeals; expenses
Status: in_force

Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government finance a written petition requesting permission to conduct a special session for the purpose of reviewing the assessment within the required time period. If the department of local government finance approves the petition, it shall specify:

(1) the number of session days granted to the county property tax assessment board of appeals; and

(2) the termination date of the special session.

(b) The county auditor shall pay the expenses and per diem allowances resulting from the special session. The county auditor shall draw warrants for these items on county funds not otherwise appropriated, without further appropriations being required for the disbursements.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.16; P.L.6-1997, SEC.80; P.L.90-2002, SEC.146.
Ind. Code § 6-1.1-24-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-16
Paddle fee
Status: in_force

Sec. 16. (a) The county fiscal body may adopt an ordinance requiring every person who wishes to participate in a tax sale as a bidder to pay a paddle fee.

(b) A paddle fee adopted under subsection (a) may not exceed:

(1) twenty-five dollars ($25) for a person who:

(A) attends no more than one (1) tax sale in the county in any calendar year; and

(B) purchases no more than one (1) property or tax sale certificate; or

(2) one hundred dollars ($100).

(c) A person may be required to pay the twenty-five dollar ($25) paddle fee even if the person does not purchase a property or tax sale certificate.

(d) A person who purchases a one hundred dollar ($100) paddle fee is permitted to participate as a bidder in as many tax sales as are offered in the county in the calendar year, and may purchase more than one (1) property or tax sale certificate.

(e) The treasurer shall deposit the paddle fee in the county general fund not later than thirty (30) days after the conclusion of the tax sale. The proceeds of the paddle fee may be used only to:

(1) defray the expenses of the tax sale; or

(2) reduce the number of vacant and abandoned houses, including rehabilitation, demolition, and foreclosure prevention and counseling.

As added by P.L.66-2014, SEC.11.
Ind. Code § 6-1.1-12.1-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-11
Repealed
Status: repealed

As added by P.L.25-1995, SEC.25. Amended by P.L.4-2005, SEC.36. Repealed by P.L.53-2014, SEC.71.
Ind. Code § 6-3.6-7-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-7
Daviess County; additional rate for county jail facilities; use of additional revenue; balance transfer to county highway fund
Status: in_force

Sec. 7. (a) This section applies to Daviess County.

(b) Daviess County possesses unique governmental and economic development challenges due to:

(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business;

(2) an increase in property taxes for taxable years after December 31, 2000, for the construction of a new elementary school; and

(3) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.

The use of a tax under this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes of this section, rather than the use of property taxes, promotes these purposes.

(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:

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

(2) The rate necessary to carry out the purposes described in this section.

(d) Revenue from the tax under this section may be used only for the following purposes:

(1) To finance, construct, acquire, improve, renovate, remodel, or equip the 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) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, remodeling, and equipping the 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.

(e) The tax imposed under this section may be imposed only until the last of the following dates:

(1) The date on which the purposes described in subsection (d)(1) are completed.

(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.

The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.

(f) Money accumulated from the tax under this section after:

(1) the redemption of bonds issued; or

(2) the final payment of lease rentals due under a lease entered into under this section;

shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-40-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-1.5
"Affiliate"
Status: in_force

Sec. 1.5. As used in this chapter, "affiliate" means an entity that effectively controls or is controlled by an applicant for a deduction under this chapter or is associated with an applicant for a deduction under this chapter under common ownership or control, whether by shareholdings or other means.

As added by P.L.154-2006, SEC.57.
Ind. Code § 6-1.1-23-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-2
Levy and sale of property for delinquent taxes
Status: in_force

Sec. 2. (a) If a taxpayer does not pay the total amount due within thirty (30) days after the date a written demand is made under section 1 of this chapter, the county treasurer shall levy upon and sell personal property of the taxpayer which is of sufficient value to pay the delinquent taxes, penalties, and anticipated collection expenses.

(b) The county treasurer shall levy upon personal property by calling upon the delinquent taxpayer at the delinquent taxpayer's residence or place of business and making a list in duplicate of all of the delinquent taxpayer's personal property. The county treasurer shall retain one (1) copy of the list and deliver the other copy to the delinquent taxpayer. The county treasurer may require the delinquent taxpayer to give a list under oath of all the personal property owned by the delinquent taxpayer, and the names of the owners of other personal property which is in the delinquent taxpayer's possession. If the delinquent taxpayer fails to provide the list, the county treasurer shall file a petition which states that fact in the circuit court, superior court, or probate court of the county, and the circuit court, superior court, or probate court shall order the delinquent taxpayer to provide the list.

(c) The county treasurer shall appraise the personal property included in a levy. The personal property included in a levy is subject to sale for the payment of the delinquent taxes, penalties, and collection expenses without further notice to the delinquent taxpayer.

[Pre-1975 Property Tax Recodification Citation: 6-1-53-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-2016, SEC.31.
Ind. Code § 6-1.1-4-12.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-12.4
"Oil or gas interest"; assessment
Status: in_force

Sec. 12.4. (a) For purposes of this section, the term "oil or gas interest" includes but is not limited to:

(1) royalties;

(2) overriding royalties;

(3) mineral rights; or

(4) working interest;

in any oil or gas located on or beneath the surface of land which lies within this state.

(b) Oil or gas interest is subject to assessment and taxation as real property. Notwithstanding section 4.2 of this chapter, each oil or gas interest shall be assessed annually by the assessor of the township in which the oil or gas is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the oil or gas interest to the person who owns or operates the interest.

(c) A piece of equipment is an appurtenance to land if it is incident to and necessary for the production of oil and gas from the land covered by the oil or gas interest. This equipment includes but is not limited to wells, pumping units, lines, treaters, separators, tanks, and secondary recovery facilities. These appurtenances are subject to assessment as real property. Notwithstanding section 4.2 of this chapter, each of these appurtenances shall be assessed annually by the assessor of the township in which the appurtenance is located, or the county assessor if there is no township assessor for the township. The township or county assessor shall assess the appurtenance to the person who owns or operates the working interest in the oil or gas interest.

Formerly: Acts 1975, P.L.48, SEC.2. As amended by P.L.146-2008, SEC.66; P.L.112-2012, SEC.8; P.L.86-2018, SEC.29.
Ind. Code § 6-9-41-0.3 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-0.3
Finding of conditions unique to City of Bloomington and Monroe County
Status: in_force

Sec. 0.3. A large percentage of the land in the city of Bloomington and in Monroe County is not taxable because the land is owned by the state or the federal government, which puts the city and the county at a disadvantage in their ability to fund projects. These special circumstances require the legislation of P.L.176-2009 particular to the city and county.

As added by P.L.220-2011, SEC.168.
Ind. Code § 6-3.1-13-26 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-26
Economic development for a growing economy fund; use; investments; appropriations
Status: in_force

Sec. 26. (a) The economic development for a growing economy fund is established to be used exclusively for the purposes of this chapter and IC 6-3.1-26, including paying for the costs of administering this chapter and IC 6-3.1-26. The fund shall be administered by the corporation.

(b) The fund consists of collected fees, appropriations from the general assembly, and gifts and grants to the fund.

(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested. Interest that accrues from these investments shall be deposited in the fund.

(d) The money in the fund at the end of a state fiscal year does not revert to the state general fund but remains in the fund to be used exclusively for the purposes of this chapter. Expenditures from the fund are subject to appropriation by the general assembly and approval by the budget agency.

As added by P.L.41-1994, SEC.1. Amended by P.L.224-2003, SEC.193; P.L.4-2005, SEC.84.
Ind. Code § 6-8.1-9.5-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-6
Contest of agency's claim; notice
Status: in_force

Sec. 6. A debtor who receives written notice pursuant to section 5 of this chapter is entitled to contest the claimant agency's right to the debt and set off at a hearing only if the debtor, not later than thirty (30) days after the date the written notice was mailed to the debtor, mails to the claimant agency written notice that the debtor intends to contest the claimant agency's right to the debt.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.10; P.L.150-2018, SEC.4.
Ind. Code § 6-6-5-7.4 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-7.4
Refund of taxes paid for vehicle used in other state
Status: in_force

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date:

(1) the owner registers the vehicle for use in another state;

(2) the owner pays tax for use of the vehicle to another state for the same time period which the tax was paid under this chapter; and

(3) the amount of the refund is at least four dollars ($4).

(b) The refund provided under subsection (a) is equal to:

(1) the annual vehicle excise tax paid for use of the vehicle by the owner of the vehicle for the year; minus

(2) the sum of:

(A) one-twelfth (1/12) of the annual vehicle excise tax paid for use of the vehicle for each full or partial calendar month between the date the annual vehicle excise tax was due and the date the owner registered the vehicle for use in another state; and

(B) a fee of three dollars ($3) to cover costs of processing the refund.

The bureau shall deposit the fee for processing the refund in the commission fund established by IC 9-14-14-1.

(c) To claim the refund provided by this section, the owner of the vehicle must provide the bureau with:

(1) a request for a refund on a form furnished by the bureau; and

(2) proof that a tax described in subsection (a)(2) was paid.

As added by P.L.335-1989(ss), SEC.12. Amended by P.L.184-2007, SEC.4; P.L.3-2008, SEC.65; P.L.256-2017, SEC.34.
Ind. Code § 6-1.1-12-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-9
Deduction for person 65 or older; limitations; cost of living adjustment; surviving spouse; contract purchaser; common ownership
Status: in_force

Sec. 9. (a) An individual may obtain a deduction from the assessed value of the individual's real property, or mobile home or manufactured home which is not assessed as real property, if:

(1) the individual is at least sixty-five (65) years of age on or before December 31 of the calendar year preceding the year in which the deduction is claimed;

(2) for assessment dates before January 1, 2020, the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of:

(A) the individual and the individual's spouse; or

(B) the individual and all other individuals with whom:

(i) the individual shares ownership; or

(ii) the individual is purchasing the property under a contract;

as joint tenants or tenants in common;

for the calendar year preceding the year in which the deduction is claimed did not exceed twenty-five thousand dollars ($25,000);

(3) for assessment dates after December 31, 2019:

(A) the individual had, in the case of an individual who filed a single return, adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding thirty thousand dollars ($30,000), and beginning for the January 1, 2023, assessment date, and each assessment date thereafter, adjusted annually by an amount equal to the percentage cost of living increase applied for Social Security benefits for the immediately preceding calendar year;

(B) the individual had, in the case of an individual who filed a joint income tax return with the individual's spouse, combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding forty thousand dollars ($40,000), and beginning for the January 1, 2023, assessment date, and each assessment date thereafter, adjusted annually by an amount equal to the percentage cost of living increase applied for Social Security benefits for the immediately preceding calendar year; or

(C) the combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) of the individual and all other individuals with whom:

(i) the individual shares ownership; or

(ii) the individual is purchasing the property under a contract;

as joint tenants or tenants in common did not exceed forty thousand dollars ($40,000), and beginning for the January 1, 2023, assessment date, and each assessment date thereafter, adjusted annually by an amount equal to the percentage cost of living increase applied for Social Security benefits for the immediately preceding calendar year;

for the calendar year preceding by two (2) years the calendar year in which the property taxes are first due and payable;

(4) the individual has owned the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction; or the individual has been buying the real property, mobile home, or manufactured home under a contract that provides that the individual is to pay the property taxes on the real property, mobile home, or manufactured home for at least one (1) year before claiming the deduction, and the contract or a memorandum of the contract is recorded in the county recorder's office;

(5) for assessment dates:

(A) before January 1, 2020, the individual and any individuals covered by subdivision (2)(B) reside on the real property, mobile home, or manufactured home; or

(B) after December 31, 2019, the individual and any individuals covered by subdivision (3)(C) reside on the real property, mobile home, or manufactured home;

(6) except as provided in subsection (i), the assessed value of the real property, mobile home, or manufactured home does not exceed two hundred forty thousand dollars ($240,000);

(7) the individual receives no other property tax deduction for the year in which the deduction is claimed, except the deductions provided by sections 37, (for assessment dates after February 28, 2008) 37.5, and 38 of this chapter; and

(8) the person:

(A) owns the real property, mobile home, or manufactured home; or

(B) is buying the real property, mobile home, or manufactured home under contract;

on the date the statement required by section 10.1 of this chapter is filed.

For purposes of applying the annual cost of living increases described in subdivision (3)(A) through (3)(C), the annual percentage increase is applied to the adjusted amount of income from the immediately preceding year.

(b) Except as provided in subsection (h), in the case of real property, an individual's deduction under this section equals the lesser of:

(1) one-half (1/2) of the assessed value of the real property; or

(2) fourteen thousand dollars ($14,000).

(c) Except as provided in subsection (h) and section 40.5 of this chapter, in the case of a mobile home that is not assessed as real property or a manufactured home which is not assessed as real property, an individual's deduction under this section equals the lesser of:

(1) one-half (1/2) of the assessed value of the mobile home or manufactured home; or

(2) fourteen thousand dollars ($14,000).

(d) An individual may not be denied the deduction provided under this section because the individual is absent from the real property, mobile home, or manufactured home while in a nursing home or hospital.

(e) For purposes of this section, if real property, a mobile home, or a manufactured home is owned by:

(1) tenants by the entirety;

(2) joint tenants; or

(3) tenants in common;

only one (1) deduction may be allowed. However, the age requirement is satisfied if any one (1) of the tenants is at least sixty-five (65) years of age.

(f) A surviving spouse is entitled to the deduction provided by this section if:

(1) the surviving spouse is at least sixty (60) years of age on or before December 31 of the calendar year preceding the year in which the deduction is claimed;

(2) the surviving spouse's deceased husband or wife was at least sixty-five (65) years of age at the time of a death;

(3) the surviving spouse has not remarried; and

(4) the surviving spouse satisfies the requirements prescribed in subsection (a)(2) through (a)(8).

(g) An individual who has sold real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property may not claim the deduction provided under this section against that real property.

(h) In the case of tenants covered by subsection (a)(2)(B) or (a)(3)(C), if all of the tenants are not at least sixty-five (65) years of age, the deduction allowed under this section shall be reduced by an amount equal to the deduction multiplied by a fraction. The numerator of the fraction is the number of tenants who are not at least sixty-five (65) years of age, and the denominator is the total number of tenants.

(i) For purposes of determining the assessed value of the real property, mobile home, or manufactured home under subsection (a)(6) for an individual who has received a deduction under this section in a previous year, increases in assessed value that occur after the later of:

(1) December 31, 2019; or

(2) the first year that the individual has received the deduction;

are not considered unless the increase in assessed value is attributable to substantial renovation or new improvements. Where there is an increase in assessed value for purposes of the deduction under this section, the assessor shall provide a report to the county auditor describing the substantial renovation or new improvements, if any, that were made to the property prior to the increase in assessed value.

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

(k) This section expires January 1, 2027.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.1; Acts 1979, P.L.54, SEC.1; Acts 1980, P.L.39, SEC.9; Acts 1981, P.L.25, SEC.3; Acts 1982, P.L.45, SEC.1; P.L.24-1986, SEC.14; P.L.60-1986, SEC.1; P.L.332-1989(ss), SEC.6; P.L.41-1992, SEC.1; P.L.48-1996, SEC.1; P.L.6-1997, SEC.46; P.L.155-1999, SEC.1; P.L.291-2001, SEC.131; P.L.272-2003, SEC.1; P.L.20-2004, SEC.1; P.L.219-2007, SEC.25; P.L.144-2008, SEC.13; P.L.1-2010, SEC.22; P.L.113-2010, SEC.23; P.L.114-2019, SEC.1; P.L.159-2020, SEC.16; P.L.174-2022, SEC.19; P.L.239-2023, SEC.1; P.L.68-2025, SEC.20.
Ind. Code § 6-9-44-11 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-11
Expiration of tax
Status: in_force

Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the town shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.111.
Ind. Code § 6-9-44-7 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-7
Distribution of tax revenue
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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.97; P.L.9-2024, SEC.254.
Ind. Code § 6-1.1-22.1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-2
"Qualified taxing unit"
Status: in_force

Sec. 2. As used in this chapter, "qualified taxing unit" means a city, township, or school corporation located in Lake County that experienced a property tax revenue shortfall in one (1) or more tax years:

(1) that resulted from erroneous assessed valuation figures being provided to the city, township, or school corporation; and

(2) for which the aggregate property tax revenue shortfall the city, township, or school corporation experienced, or will experience, is at least:

(A) five million dollars ($5,000,000); or

(B) twenty percent (20%) of its net tax levy;

in any single tax year as a result of the erroneous assessed valuation figures referred to in subdivision (1).

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-3.6-7-22 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-22
Union County; additional rate for county courthouse, county jail, and other criminal justice facilities; uses; balance transfer to county rainy day fund
Status: in_force

Sec. 22. (a) This section applies only to Union County.

(b) Union County possesses unique economic development challenges due to:

(1) the county's heavy agricultural base;

(2) the presence of a large amount of state owned property in the county that is exempt from property taxation; and

(3) recent obligations of the school corporation in the county that have already increased property taxes in the county and imposed additional property tax burdens on the county's agricultural base.

Maintaining low property tax rates is essential to economic development. The use of a tax under this section for the purposes described in this section, rather than the use of property taxes, promotes these purposes.

(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:

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

(2) The rate necessary to carry out the purposes described in this section.

(d) Revenue raised from a tax under this section may be used only for the following purposes:

(1) To finance, construct, acquire, improve, renovate, or equip the county courthouse.

(2) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping the county courthouse.

(3) Subject to subsection (g), for the following purposes:

(A) To operate the county courthouse.

(B) To finance, construct, acquire, improve, renovate, equip, or operate:

(i) the county jail; or

(ii) other county criminal justice facilities.

(C) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping:

(i) the county jail; or

(ii) other county criminal justice facilities.

(e) The tax imposed under this section may be imposed only until the last of the following dates:

(1) The date on which the following conditions are satisfied:

(A) The purposes described in subsection (d)(1) are completed.

(B) If an ordinance has been adopted and is in effect under subsection (g), the county fiscal body adopts an ordinance to repeal the tax imposed on the adjusted gross income of local taxpayers under subsection (c).

(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.

The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-two (22) years.

(f) Funds accumulated from a tax under this section after:

(1) the redemption of the bonds issued;

(2) the final payment of lease rentals due under a lease entered into under this section; or

(3) the adoption of an ordinance to repeal the tax imposed under this section;

shall be transferred to the county rainy day fund established under IC 36-1-8-5.1.

(g) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(3), the county fiscal body must adopt an ordinance that:

(1) specifically authorizes the revenue to be used for those purposes; and

(2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(2) are completed.

As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.8; P.L.10-2019, SEC.39.
Ind. Code § 6-9-34-5 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-5
City ticket tax fund; deposits of tax; uses
Status: in_force

Sec. 5. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city ticket tax fund. The city fiscal officer shall deposit money received under section 4 of this chapter in the city ticket tax fund.

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

(c) Money in the fund may be used by the city only for the following:

(1) Costs to construct, reconstruct, or improve public thoroughfares or highways to improve ingress or egress to and from the facility.

(2) Payment of principal and interest on bonds issued, or lease rentals on leases entered into, by the city to finance the construction, reconstruction, or improvement of public thoroughfares or highways under subdivision (1). Costs payable under this subdivision include costs of capitalized interest and legal, accounting, and other costs incurred in the issuance of any bonds or the entering into of any leases.

(3) Payment of any access or connection fee imposed on the facility for access to the city's public sewer system, as long as the fee applies to all property owners served and is uniformly assessed within the city's corporate boundaries.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-6-2.5-6 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-6
"Commissioner"
Status: in_force

Sec. 6. As used in this chapter, "commissioner" means the administrative head of the department or that person's designee.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.5-11-7 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-7
Increase or decrease of tax; rates
Status: in_force

Sec. 7. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopted after December 31 but on or before September 1 of the following year apply to vehicles registered after December 31 of the year in which the ordinance to change the rates is adopted. New rates that are established by an ordinance that is adopted after September 1 but before January 1 of the following year apply to motor vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the wheel tax rates are effective, the wheel tax rates do not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the wheel tax rates are first effective.

As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.32; P.L.111-2021, SEC.7.
Ind. Code § 6-1.1-18.5-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-18
Repealed
Status: repealed

As added by P.L.73-1983, SEC.1. Repealed by P.L.197-2016, SEC.16.
Ind. Code § 6-6-1.1-417 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-417
Cancellation of distributor's license for inactiveness; notice
Status: in_force

Sec. 417. If the administrator determines that a distributor has not received, used, or sold gasoline for a period of six (6) months, and is no longer engaged as a distributor, the administrator may cancel the license by giving sixty (60) days' notice mailed to that person's last known address appearing in the administrator's files.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.22.
Ind. Code § 6-3-6-10 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-10
Taxpayers' record keeping requirements; false entries; offenses
Status: in_force

Sec. 10. (a) A taxpayer subject to taxation under this article shall keep and preserve records and any other books or accounts as required by IC 6-8.1-5-4. All the records shall be kept open for examination at any time by the department or its authorized agents. A taxpayer who violates this subsection or fails to comply with the request of the department pursuant to IC 6-3-4-6 commits a Class A misdemeanor.

(b) It is a Level 6 felony for a taxpayer to make false entries in the taxpayer's books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this article.

Formerly: Acts 1963(ss), c.32, s.610. As amended by Acts 1978, P.L.2, SEC.621; P.L.6-1987, SEC.8; P.L.158-2013, SEC.87.
Ind. Code § 6-2.5-4-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-10
Rental or leasing of personal property; sale of property rented or leased in course of business; exclusion
Status: in_force

Sec. 10. (a) A person, other than a public utility, is a retail merchant making a retail transaction when the person rents or leases tangible personal property to another person other than for subrent or sublease.

(b) A person is a retail merchant making a retail transaction when the person sells any tangible personal property which has been rented or leased in the regular course of the person's rental or leasing business.

(c) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person rents or leases motion picture film, audio tape, or video tape to another person. However, this exclusion only applies if:

(1) the person who pays to rent or lease the film charges admission to those who view the film; or

(2) the person who pays to rent or lease the film or tape broadcasts the film or tape for home viewing or listening.

(d) The sharing of passenger motor vehicles and trucks through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is a retail transaction.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.20; P.L.108-2019, SEC.111.
Ind. Code § 6-9-33-8 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-8
Supplemental coliseum improvement fund; food and beverage tax fund; excess revenue
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish a supplemental coliseum improvement fund. The county treasurer shall deposit in this fund all amounts received from the tax imposed under this chapter. Money in this fund:

(1) may be appropriated only to retire or advance refund bonds issued, loans obtained, or lease payments incurred under IC 36-1-10 (referred to in this chapter as "obligations") to remodel, expand, improve, or acquire an athletic and exhibition coliseum in existence before the effective date of an ordinance adopted under section 3 of this chapter; and

(2) shall be used to make transfers required by subsection (b).

(b) There is established a food and beverage tax fund, with a food and beverage tax reserve account, both to be administered by the capital improvement board of managers (IC 36-10-8). The money that is deposited in the supplemental coliseum improvement fund after December 31, 2009, and is not needed in a year to make payments on obligations for which a pledge of revenue under this chapter was made before January 1, 2009, shall be transferred to the capital improvement board. The county treasurer shall make the transfer before February 1 of the following year. The capital improvement board shall deposit the money it receives in the board's food and beverage tax fund reserve account. Money in the reserve account may not be withdrawn or transferred during the year it is received except to make transfers back to the county to make payments on obligations for which a pledge of revenue under this chapter was made before January 1, 2009. However, the capital improvement board may transfer:

(1) interest earned on money in the reserve account; and

(2) an amount equal to the balance that has been held in the reserve account for at least twelve (12) months;

to the board's food and beverage tax fund and used as provided in subsection (c).

(c) Excess revenue transferred under subsection (b) to the capital improvement board of managers may be used to provide funding for:

(1) the construction of a capital improvement (as defined in IC 36-10-1-4);

(2) an economic development project as described in:

(A) IC 6-3.6-2-8(1) or IC 6-3.6-2-8(2)(A) through IC 6-3.6-2-8(2)(I); and

(B) IC 6-3.6-2-8(2)(K); or

(3) financing a capital improvement or an economic development project described in subdivision (1) or (2).

In carrying out this subsection, the capital improvement board may borrow against future tax revenue that will be collected under this chapter. In addition, the capital improvement board may use an amount not to exceed one hundred thousand dollars ($100,000) annually from the tax revenue collected under this chapter to pay expenses related to investigating a potential capital improvement or economic development project, including feasibility and preliminary engineering studies related to such a capital improvement or economic development project.

(d) Excess revenue transferred under subsection (b) to the capital improvement board of managers may not be used to:

(1) provide funding for improvements initiated before January 1, 2009, that are located in the area bounded on the north by Jefferson Boulevard, on the east by Harrison Street, on the south by Breckenridge Street, and on the west by Ewing Street as those public ways were located on January 1, 2009, as part of the Harrison Square project;

(2) provide for debt service or lease payments for a project for which the obligations for the project were incurred before January 1, 2009; or

(3) pay operational expenses for any facilities of the municipality.

As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.18; P.L.229-2011, SEC.98; P.L.137-2012, SEC.111; P.L.197-2016, SEC.80.
Ind. Code § 6-1.1-35.5-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-4.5
Level three program; rules; course sponsor regulation; fees
Status: in_force

Sec. 4.5. (a) The department shall:

(1) administer a program for level three assessor-appraiser certifications;

(2) design a curriculum for level three assessor-appraiser certification candidates that:

(A) specifies educational criteria for acceptable tested courses offered by:

(i) nationally recognized assessing organizations;

(ii) postsecondary educational institutions; or

(iii) other education delivery organizations;

in each subject matter area of the curriculum; and

(B) requires superior knowledge of assessment administration and property valuation concepts; and

(3) carry out a program to approve courses that meet the requirements of the curriculum described in subdivision (2) and approve course sponsors that provide these courses.

Only an approved sponsor may offer a course that meets the curriculum requirements for level three assessor-appraiser certification candidates. The department shall establish procedures and requirements for courses and course sponsors that permit the department to verify that sponsors and courses meet the standards established by the department and that candidates comply with these standards. The department shall maintain a list of approved sponsors and approved courses that meet the criteria for the level three assessor-appraiser certification curriculum designed under subdivision (2).

(b) The department may adopt rules under IC 4-22-2 to implement this section. The department may adopt rules under IC 4-22-2 to carry out a program to approve courses that meet the requirements of the curriculum described in subsection (a)(2) and approve course sponsors that provide these courses.

(c) The department of local government finance may establish fair and reasonable fees for level three assessor-appraiser examinations and certifications under this chapter. However, the fees do not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level three examination for the first time.

As added by P.L.219-2007, SEC.76. Amended by P.L.146-2012, SEC.6; P.L.13-2013, SEC.17; P.L.38-2021, SEC.36; P.L.93-2024, SEC.49.
Ind. Code § 6-6-9-11 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-11
Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants
Status: in_force

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027.

Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.

(d) The county treasurer shall deposit auto rental excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.

(e) The county auditor shall apportion and the county treasurer shall distribute the auto rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the auto rental excise tax was initially imposed and collected. The auto rental excise taxes distributed to a taxing unit shall be allocated among the taxing unit's funds in the same proportions that the taxing unit's property tax collections are allocated among those funds.

(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.

(g) All distributions from the auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19; P.L.9-2024, SEC.209.
Ind. Code § 6-9-56-9 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-9
Duties of the commission relating to handling of public funds
Status: in_force

Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.236-2023, SEC.121.
Ind. Code § 6-3-2-1.7 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-1.7
Election for certain corporations; qualified distribution sales to a distributor for resale; sourcing of the sale
Status: in_force

Sec. 1.7. (a) For purposes of this section:

(1) "Distributor" means a person or entity located in this state that purchases tangible personal property from an eligible corporation for purposes of resale. For purposes of this section, a distributor is not a person or entity that has a relationship described in Section 267(b) of the Internal Revenue Code with the eligible corporation.

(2) "Eligible corporation" means a corporation otherwise subject to tax under section 1(c) of this chapter. An eligible corporation shall not include a corporation described in section 2.8(2) of this chapter or a corporation subject to tax under IC 6-5.5.

(3) "Qualifying distribution sale" means a sale of tangible personal property by an eligible corporation to a distributor that:

(A) is a purchase for resale by the distributor as defined in IC 6-2.5-5-8; and

(B) for which the sourcing of the sale of the property to an ultimate customer outside Indiana is agreed to by the department and the eligible corporation, or, in the absence of an agreement, sourced by the ratio of the population of Indiana compared to the population of all states in which the qualified distribution sales are sold to an ultimate customer.

For purposes of this section, a qualifying distribution sale shall not include any sale for which the distributor does not issue an exemption certificate in the manner provided by the department under IC 6-2.5-8-8 or a purchase by the distributor for the distributor's own use other than for resale. A qualifying distribution sale shall not include any sale made by a pass through entity that would otherwise be attributable under this article to the eligible corporation.

(4) "Ultimate customer" means a purchaser of tangible personal property who purchases the tangible personal property without an intent of future resale of property.

(b) If an eligible corporation has greater than one billion dollars ($1,000,000,000) of tangible personal property sales that otherwise would be sourced to this state under section 2(e) of this chapter, and would have an apportionment percentage under section 2 of this chapter of greater than ten percent (10%) prior to application of this section the eligible corporation may elect to determine its tax as follows:

STEP ONE: Determine the apportionment percentage under sections 2 and 2.2 of this chapter, treating qualifying distribution sales as if they were not receipts for purposes of the apportionment numerator, but treating the portion where the ultimate customer would be located in Indiana as part of the receipts numerator.

STEP TWO: Determine Indiana adjusted gross income in the manner otherwise provided in this article, applying the apportionment percentage in STEP ONE. For purposes of this STEP, any adjusted gross income arising from qualified distribution sales shall be treated as business income of the eligible corporation.

STEP THREE: Determine the tax due under this chapter on the amount computed in STEP TWO, reduced by any nonrefundable credits under IC 6-3-3 or IC 6-3.1, but not less than zero (0). For purposes of this article, any application of a credit under this STEP shall reduce the amount available for carryforward in the same manner as otherwise provided under IC 6-3-3 or IC 6-3.1.

STEP FOUR:

(A) If the eligible corporation's qualified distribution sales are not in excess of two billion dollars ($2,000,000,000), determine one-half of one percent (0.5%) of the qualified distribution sales.

(B) If the eligible corporation's qualified distribution sales are in excess of two billion dollars ($2,000,000,000) but not in excess of three billion dollars ($3,000,000,000), determine three-eighths of one percent (0.375%) of the qualified distribution sales in excess of two billion dollars ($2,000,000,000) plus ten million dollars ($10,000,000).

(C) If the eligible corporation's qualified distribution sales are in excess of three billion dollars ($3,000,000,000) but not in excess of four billion dollars ($4,000,000,000), determine one-fourth of one percent (0.25%) of the qualified distribution sales in excess of three billion dollars ($3,000,000,000) plus thirteen million seven hundred fifty thousand dollars ($13,750,000).

(D) If the eligible corporation's qualified distribution sales are in excess of four billion dollars ($4,000,000,000), determine one-eighth of one percent (0.125%) of the qualified distribution sales in excess of four billion dollars ($4,000,000,000) plus sixteen million two hundred fifty thousand dollars ($16,250,000).

STEP FIVE: Add the amounts determined under STEP THREE and STEP FOUR.

(c) Notwithstanding any other provision of this section, for an eligible corporation that makes an election:

(1) if the tax for a taxable year covered by the election as computed under subsection (b) is less than twenty-six million dollars ($26,000,000), the tax shall be twenty-six million dollars ($26,000,000); and

(2) if the tax for the taxable year covered by an election as computed under subsection (b) is greater than the amount specified in clauses (A) through (C), the amount of tax shall be the following amounts:

(A) For a taxable year ending after December 31, 2018, and before January 1, 2025, forty million dollars ($40,000,000).

(B) For a taxable year ending after December 31, 2024, and before January 1, 2026, forty-two million dollars ($42,000,000).

(C) For each taxable year ending after December 31, 2025, forty-two million dollars ($42,000,000) plus one million dollars ($1,000,000) for each taxable year ending after December 31, 2025.

For purposes of this subsection, the tax for a taxable year under this section shall be determined after application of any credit allowable under IC 6-3-3 and IC 6-3.1.

(d) If an eligible corporation makes an election under this section, the following apply:

(1) The eligible corporation shall be subject to the election for the taxable year of the election and each taxable year thereafter until the first taxable year ending ten (10) years after the first year in which an election is made under this section, even if the corporation would not be an eligible corporation for a taxable year after the taxable year in which the election is made, and shall be binding on any successor corporation or group of corporations to the eligible corporation.

(2) After the period of the initial election under subdivision (1), the department may permit a taxpayer to make an election under this section for each subsequent taxable year after the election expires under subdivision (1). However:

(A) an election under this subdivision is only permitted for one (1) taxable year; and

(B) if an eligible corporation does make an election for a taxable year, the eligible corporation may only make a new election if the new election is subject to the terms of subdivision (1).

(e) If two (2) or more eligible corporations are part of a consolidated return or combined return, the computation under STEP FOUR of subsection (b) shall be determined separately for each corporation.

(f) For purposes of computing net operating losses for the taxable year under section 2.6 of this chapter and the deduction allowable against adjusted gross income under section 2.6 of this chapter, the loss for the taxable year or deduction allowable shall be computed pursuant to STEP TWO of subsection (b).

(g) An election under this section shall be in the form and manner prescribed by the department. The election must be completed and filed with the department on or before the date of filing of the original return for a taxable year to be effective beginning with that taxable year. In addition, if an eligible corporation files a consolidated return or combined return for the first taxable year of the election, or for any year subsequent to the first taxable year of the election, the eligible corporation and the department shall enter into an agreement regarding issues specific to consolidated or combined returns. In the absence of such an agreement, any such issues shall be treated in a manner prescribed by the department and published in the Indiana Register. If the original return for a taxable year is filed after the due date for the original return, including any extensions, an election will not be allowed for that taxable year or any subsequent year to which the election otherwise would apply. However, the eligible corporation may file an election for subsequent taxable years, provided the eligible corporation otherwise meets the requirements of this section.

As added by P.L.137-2022, SEC.34. Amended by P.L.80-2025, SEC.2.
Ind. Code § 6-6-5.5-21 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-21
Appropriations for bureau expenses
Status: in_force

Sec. 21. There is hereby appropriated to the bureau from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the motor vehicle registration laws of this state shall be paid out of the state general fund. The budget agency shall approve all funds paid out of the state general fund as required in this section.

As added by P.L.181-1999, SEC.2.
Ind. Code § 6-1.1-4-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-29
Expenses of reassessment
Status: in_force

Sec. 29. (a) The expenses of a reassessment, except those incurred by the department of local government finance in performing its normal functions, shall be paid by the county in which the reassessed property is situated. These expenses, except for the expenses of reassessments of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter shall be paid from county funds. The county auditor shall issue warrants for the payment of reassessment expenses. No prior appropriations are required in order for the auditor to issue warrants.

(b) An order of the department of local government finance directing the reassessment of property shall contain an estimate of the cost of making the reassessment. The assessing officials in the county, the county property tax assessment board of appeals, and the county auditor may not exceed the amount so estimated by the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-17.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.24; P.L.90-2002, SEC.43; P.L.146-2008, SEC.80; P.L.112-2012, SEC.19; P.L.86-2018, SEC.34.
Ind. Code § 6-9-65-2 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-2
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.114.
Ind. Code § 6-3-2-0.3 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-0.3
Intent of general assembly adding section 2.3 of this chapter
Status: in_force

Sec. 0.3. It is the intent of the general assembly that the addition of section 2.3 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.

As added by P.L.220-2011, SEC.138.
Ind. Code § 6-1.1-19-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.5
Repealed
Status: repealed

As added by P.L.1-1991, SEC.44. Amended by P.L.2-1997, SEC.19; P.L.90-2002, SEC.180; P.L.85-2002, SEC.1; P.L.66-2003, SEC.54; P.L.14-2004, SEC.184. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-6-1.1-405.5 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-405.5
Investigations to enforce chapter
Status: in_force

Sec. 405.5. The administrator may make any investigation the administrator considers reasonably necessary for the enforcement of this chapter.

As added by P.L.69-1991, SEC.3.
Ind. Code § 6-1.1-12.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.5 / Section 6-1.1-12.5-5
Exemption from property taxation
Status: in_force

Sec. 5. If an infrastructure development zone is established under this chapter, eligible infrastructure located in the zone is exempt from property taxation.

As added by P.L.133-2013, SEC.1.
Ind. Code § 6-6-5-10.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-10.5
Municipal corporations; estimates of amounts to be distributed
Status: in_force

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such municipal corporation shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied. The term "municipal corporation" shall mean any county, city, town, township, school corporation, public library or other taxing district.

Formerly: Acts 1971, P.L.74, SEC.2.
Ind. Code § 6-1.1-18-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-19
Expired
Status: repealed

Expired 6-30-2015 by P.L.257-2013, SEC.16.
Ind. Code § 6-1.1-12.4-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-4
Ineligibility of real and personal property located in allocation area
Status: in_force

Sec. 4. A property owner may not receive a deduction under this chapter with respect to real property or personal property located in an allocation area (as defined in IC 6-1.1-21.2-3).

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-1.1-23-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-13
Satisfaction of judgments
Status: in_force

Sec. 13. Payment of delinquent tax judgments and interest shall be made to the county treasurer. On a daily basis the county treasurer shall enter a satisfaction of all judgments paid in the delinquent tax judgment record maintained in the office of the clerk of the circuit court. The county treasurer shall apply the amount so paid to the delinquent taxes, penalties, and collection expenses for which the judgment was entered.

[Pre-1975 Property Tax Recodification Citation: 6-1-55-5.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-12-27.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-27.1
Claim for deduction for solar energy heating or cooling system; solar power device
Status: in_force

Sec. 27.1. (a) Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 26 or 26.1 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home, manufactured home, or solar power device is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete, date, and file the certified statement with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The person must:

(1) own the real property, mobile home, or manufactured home or own the solar power device;

(2) be buying the real property, mobile home, manufactured home, or solar power device under contract; or

(3) be leasing the real property from the real property owner and be subject to assessment and property taxation with respect to the solar power device;

on the date the statement is filed under this section. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. On verification of the statement by the assessor of the township in which the real property, mobile home, manufactured home, or solar power device is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.

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

(c) This section expires January 1, 2027.

As added by Acts 1980, P.L.40, SEC.3. Amended by P.L.43-1984, SEC.1; P.L.55-1988, SEC.8; P.L.90-2002, SEC.115; P.L.183-2007, SEC.7; P.L.144-2008, SEC.29; P.L.146-2008, SEC.111; P.L.1-2009, SEC.35; P.L.113-2010, SEC.26; P.L.137-2012, SEC.16; P.L.183-2014, SEC.12; P.L.214-2019, SEC.10; P.L.257-2019, SEC.25; P.L.136-2024, SEC.11; P.L.68-2025, SEC.36.
Ind. Code § 6-8.1-9.5-3.7 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-3.7
Repealed
Status: repealed

As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.
Ind. Code § 6-3-4-6 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-6
Furnishing federal return to department; notice of modification; amended returns
Status: in_force

Sec. 6. (a) Any taxpayer, upon request by the department, shall furnish to the department a true and correct copy of any tax return which the taxpayer has filed with the United States Internal Revenue Service which copy shall be certified to by the taxpayer under penalties of perjury.

(b) Each taxpayer shall notify the department of any modification as provided in subsection (c) of:

(1) a federal income tax return filed by the taxpayer after January 1, 1978; or

(2) the taxpayer's federal income tax liability for a taxable year which begins after December 31, 1977.

The taxpayer shall file the notice in the form and manner prescribed by the department within one hundred twenty (120) days after the modification is made if the modification was made before January 1, 2011, one hundred eighty (180) days after the modification is made if the modification is made after December 31, 2010, but before January 1, 2026, and one (1) year after the modification is made if the modification is made after December 31, 2025.

(c) For purposes of subsection (b), a modification occurs on the date on which a:

(1) taxpayer files an amended federal income tax return;

(2) final determination is made concerning an assessment of deficiency;

(3) final determination is made concerning a claim for a refund;

(4) taxpayer waives the restrictions on assessment and collection of all, or any part, of an underpayment of federal income tax by signing a federal Form 870, or any other Form prescribed by the Internal Revenue Service for that purpose. For purposes of this subdivision:

(A) a final determination does not occur with respect to any part of the underpayment that is not covered by the waiver; and

(B) if the signature of an authorized representative of the Internal Revenue Service is required to execute a waiver, the date of the final determination is the date of signing by the authorized representative of the Internal Revenue Service or by the taxpayer, whichever is later;

(5) taxpayer enters into a closing agreement with the Internal Revenue Service concerning the taxpayer's tax liability under Section 7121 of the Internal Revenue Code that is a final determination. The date the taxpayer enters into a closing agreement under this subdivision is the date the closing agreement is signed by an authorized representative of the Internal Revenue Service or by the taxpayer, whichever is later; or

(6) modification or alteration in an amount of tax, adjusted gross income, taxable income, credit, or other tax attribute is otherwise made that is a final determination;

for a taxable year, regardless of whether a modification results in an underpayment or overpayment of tax. In the case of a taxpayer that files a consolidated return under section 14 of this chapter or either files or is required to be included by the department in a combined return under IC 6-3-2-2, the date on which the alteration or modification is made shall be considered to be the last day on which an alteration or modification occurs for any entity filing as part of the consolidated or combined return.

(d) For purposes of subsection (c)(2) through (c)(6), a final determination means an action or decision by a taxpayer, the Internal Revenue Service (including the Appeals Division), the United States Tax Court, or any other United States federal court concerning any disputed tax issue that:

(1) is final and conclusive; and

(2) cannot be reopened or appealed by a taxpayer or the Internal Revenue Service as a matter of law.

(e) If the federal modification results in a change in the taxpayer's federal or Indiana adjusted gross income, the taxpayer shall file an Indiana amended return within one hundred twenty (120) days after the modification is made if the modification was made before January 1, 2011, one hundred eighty (180) days after the modification is made if the modification is made after December 31, 2010, but before January 1, 2026, and one (1) year after the modification is made if the modification is made after December 31, 2025.

Formerly: Acts 1963(ss), c.32, s.406; Acts 1965, c.233, s.19. As amended by Acts 1977(ss), P.L.4, SEC.11; P.L.119-1998, SEC.5; P.L.254-2003, SEC.6; P.L.172-2011, SEC.59; P.L.242-2015, SEC.16; P.L.159-2021, SEC.13; P.L.128-2026, SEC.19.
Ind. Code § 6-6-14-1 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-1
"Alternative fuel"
Status: in_force

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane or propane.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-1.1-18-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-24
Expired
Status: repealed

As added by P.L.255-2017, SEC.15. Expired 6-30-2021 by P.L.255-2017, SEC.15.
Ind. Code § 6-1.1-18.5-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-14
Department of local government finance correction of certain levy and rate errors
Status: in_force

Sec. 14. (a) The department of local government finance may order a correction of any advertising error, mathematical error, or error in data made at the local level for any calendar year if the department finds that the error affects the determination of the limitations established by section 3 or 25 of this chapter, as applicable, or the tax rate or levy of a civil taxing unit. The department of local government finance may on its own initiative correct such an advertising error, mathematical error, or error in data for any civil taxing unit.

(b) A correction made under subsection (a) for a prior calendar year shall be applied to the civil taxing unit's levy limitations, rate, and levy for the ensuing calendar year to offset any cumulative effect that the error caused in the determination of the civil taxing unit's levy limitations, rate, or levy for the ensuing calendar year.

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.169; P.L.224-2007, SEC.28; P.L.146-2008, SEC.182; P.L.182-2009(ss), SEC.134; P.L.159-2020, SEC.37.
Ind. Code § 6-9-69-11 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-11
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, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-9-78.2-4 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-4
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 county in which the tax is imposed; 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 county food and beverage tax does not apply to the furnishing, preparing, or serving of a food or beverage in a transaction that is exempt, or to the extent the transaction is exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-1.1-37-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-10
Penalties for delinquent taxes; amount; application of amounts paid; when payments considered to be made; initial penalty period
Status: in_force

Sec. 10. (a) If property taxes due and payable are not completely paid on or before the due date, a penalty shall be added to the unpaid portion in the year of the initial delinquency. The penalty is equal to an amount determined as follows:

(1) If:

(A) subject to subsection (g), the real property taxes due and payable are completely paid on or before the date thirty (30) days after the due date; and

(B) the taxpayer is not liable for:

(i) delinquent property taxes first due and payable in a previous tax payment for the same parcel; or

(ii) a penalty that is owed from a previous tax payment for the same parcel;

the amount of the penalty is equal to five percent (5%) of the amount of delinquent taxes.

(2) If:

(A) subject to subsection (g), personal property taxes due and payable are not completely paid on or before the date thirty (30) days after the due date; and

(B) the taxpayer is not liable for:

(i) delinquent property taxes first due and payable in a previous tax payment for a personal property tax return for property in the same taxing district; or

(ii) a penalty that is owed from a previous tax payment;

the amount of the penalty is equal to five percent (5%) of the amount of delinquent taxes.

(3) If subdivision (1) or (2) does not apply, the amount of the penalty is equal to ten percent (10%) of the amount due and payable as of the tax date.

A payment received under this subsection shall be applied first to the delinquent tax amount and then to any associated penalties.

(b) With respect to property taxes due in two (2) equal installments under IC 6-1.1-22-9(a), on the day immediately following the due dates of the first and second installments in each year following the year of the initial delinquency, an additional penalty equal to ten percent (10%) of any taxes remaining unpaid shall be added. With respect to property taxes due in installments under IC 6-1.1-22-9.5, an additional penalty equal to ten percent (10%) of any taxes remaining unpaid shall be added on the day immediately following each date that succeeds the last installment due date by:

(1) six (6) months; or

(2) a multiple of six (6) months.

(c) The penalties under subsection (b) are imposed only on the principal amount of the delinquent taxes.

(d) If the department of local government finance determines that an emergency has occurred which precludes the mailing of the tax statement in any county at the time set forth in IC 6-1.1-22-8.1, the department shall establish by order a new date on which the installment of taxes in that county is due and no installment is delinquent if paid by the date so established.

(e) If any due date falls on a Saturday, a Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one (1) of those holidays.

(f) Subject to subsections (h) and (i), a payment to the county treasurer is considered to have been paid by the due date if the payment is:

(1) received on or before the due date by the county treasurer or a collecting agent appointed by the county treasurer;

(2) deposited in United States first class mail:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient postage; and

(C) postmarked by the United States Postal Service as mailed on or before the due date;

(3) deposited with a nationally recognized express parcel carrier and is:

(A) properly addressed to the principal office of the county treasurer; and

(B) verified by the express parcel carrier as:

(i) paid in full for final delivery; and

(ii) received by the express parcel carrier on or before the due date;

(4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient postage; and

(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date;

(5) deposited in United States first class mail:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient metered postage from a meter postage provider approved by the United States Postal Service; and

(C) with a postage meter stamp affixed to the envelope that must bear the actual date the postage meter stamp was affixed to the envelope, which must be on or before the due date;

and the payment is received by the county treasurer not later than five (5) business days after the due date;

(6) made by an electronic funds transfer and the taxpayer's bank account is charged on or before the due date; or

(7) made by a check processing company without:

(A) a postmark; or

(B) another method of verification;

allowed under subdivisions (1) through (6) but for which the taxpayer provides the county treasurer with reasonable evidence that the payment was made for the taxpayer on or before the due date.

For purposes of subdivision (7), reasonable evidence includes a statement from a ledger of payments maintained by the check processing company showing the date the payment was made for the taxpayer.

(g) As used in this subsection, "initial penalty period" means the period after the due date and not later than thirty (30) days after the due date. A person who makes a payment within the initial penalty period is subject to a penalty equal to five percent (5%) of the amount of the delinquent taxes as provided in subsection (a)(1) or (a)(2). A payment to the county treasurer is considered to have been paid within the initial penalty period and subject to the five percent (5%) penalty if the payment is:

(1) received within the penalty period by the county treasurer or a collecting agent appointed by the county treasurer;

(2) deposited in United States first class mail:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient postage; and

(C) postmarked by the United States Postal Service as mailed on or before the thirtieth day after the due date;

(3) deposited with a nationally recognized express parcel carrier and is:

(A) properly addressed to the principal office of the county treasurer; and

(B) verified by the express parcel carrier as:

(i) paid in full for final delivery; and

(ii) received by the express parcel carrier on or before the thirtieth day after the due date;

(4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient postage; and

(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the thirtieth day after the due date; or

(5) deposited in United States first class mail:

(A) properly addressed to the principal office of the county treasurer;

(B) with sufficient metered postage from a meter postage provider approved by the United States Postal Service; and

(C) with a postage meter stamp affixed to the envelope that must bear the actual date the postage meter stamp was affixed to the envelope, which must be on or before the thirtieth day after the due date;

and the payment is received by the county treasurer not later than five (5) business days after the thirtieth day after the due date.

(h) As used in this subsection, "initial penalty period" has the meaning set forth in subsection (g). If a payment is mailed through the United States mail and is physically received after the due date or after the initial penalty period without a legible correct postmark, the person who mailed the payment is considered to have made the payment:

(1) on or before the due date if the person can show by reasonable evidence that the payment was deposited in the United States mail on or before the due date; or

(2) within the initial penalty period, if the person can show by reasonable evidence that the payment was deposited in the United States mail on or before the thirtieth day after the due date.

(i) As used in this subsection, "initial penalty period" has the meaning set forth in subsection (g). This section applies if a payment is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the payment is considered to have made the payment:

(1) on or before the due date if the person:

(A) can show by reasonable evidence that the payment was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and

(B) makes a duplicate payment within thirty (30) days after the date the person is notified that the payment was not received; or

(2) within the initial penalty period, if the person:

(A) can show by reasonable evidence that the payment was deposited in the United States mail, or with the express parcel carrier, on or before the thirtieth day after the due date; and

(B) makes a duplicate payment within thirty (30) days after the date the person is notified that the payment was not received.

[Pre-1975 Property Tax Recodification Citation: 6-1-52-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.55, SEC.1. As amended by Acts 1978, P.L.35, SEC.1; Acts 1981, P.L.71, SEC.4; P.L.23-1984, SEC.9; P.L.88-1995, SEC.9; P.L.154-1999, SEC.1; P.L.90-2002, SEC.262; P.L.1-2004, SEC.46 and P.L.23-2004, SEC.49; P.L.154-2006, SEC.55; P.L.67-2006, SEC.11; P.L.1-2007, SEC.50; P.L.219-2007, SEC.82; P.L.3-2008, SEC.58; P.L.56-2012, SEC.17; P.L.149-2016, SEC.28; P.L.232-2017, SEC.39; P.L.209-2019, SEC.7; P.L.95-2021, SEC.1; P.L.230-2025, SEC.57.
Ind. Code § 6-1.1-35.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-4
Time and location of examinations; open book format
Status: in_force

Sec. 4. (a) The level one examination shall be given in July, and the level two examination shall be given in August. Both level examinations also shall be offered annually immediately following the conference of the department of local government finance and at any other times that coordinate with training sessions conducted under IC 6-1.1-35.2-2. The department of local government finance may also give either or both examinations at other times throughout the year.

(b) Examinations shall be held each year, at the times prescribed in subsection (a), in Indianapolis and at not less than four (4) other convenient locations chosen by the department of local government finance.

(c) The department of local government finance may not limit the number of individuals who take the examination and shall provide an opportunity for all enrollees at each session to take the examination at that session.

(d) The department of local government finance shall:

(1) give both the level one examination and the level two examination in an open book format; and

(2) design both examinations to approximate the work an assessing official is required to perform, including the use of appropriate computer applications.

[Pre-Local Government Recodification Citation: 17-4-27.8-4.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.86; P.L.1-2002, SEC.29 and P.L.90-2002, SEC.255; P.L.1-2004, SEC.44 and P.L.23-2004, SEC.47.
Ind. Code § 6-1.1-35.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-5
Eligibility for programs
Status: in_force

Sec. 5. A county or township assessor, a member or hearing officer of the county property tax assessment board of appeals, or a member of the public may apply for and take the level one examination. A person who is successful on the level one examination may apply for and take the level two examination. A person who is successful on the level two examination may apply for level three certification upon completion of the requirements specified in section 4.5 of this chapter.

[Pre-Local Government Recodification Citation: 17-4-27.8-5.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.120; P.L.219-2007, SEC.77; P.L.159-2020, SEC.52.
Ind. Code § 6-3.1-13-19 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-19
Agreement for tax credit with respect to job creation; requirements
Status: in_force

Sec. 19. In the case of a credit awarded for a project to create new jobs in Indiana, the corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all of the following:

(1) A detailed description of the project that is the subject of the agreement.

(2) The duration of the tax credit and the first taxable year for which the credit may be claimed.

(3) The credit amount that will be allowed for each taxable year.

(4) A requirement that the taxpayer shall maintain operations at the project location for at least two (2) years following the last taxable year in which the applicant claims the tax credit or carries over an unused part of the tax credit under section 18 of this chapter. A taxpayer is subject to an assessment under section 22 of this chapter for noncompliance with the requirement described in this subdivision.

(5) A specific method for determining the number of new employees employed during a taxable year who are performing jobs not previously performed by an employee.

(6) A requirement that the taxpayer shall annually report to the corporation the number of new employees who are performing jobs not previously performed by an employee, the new income tax revenue withheld in connection with the new employees, and any other information the corporation needs to perform the corporation's duties under this chapter.

(7) A requirement that the corporation is authorized to verify with the appropriate state agencies the amounts reported under subdivision (6), and after doing so shall issue a certificate to the taxpayer stating that the amounts have been verified.

(8) A requirement that the taxpayer shall provide written notification to the corporation not more than thirty (30) days after the taxpayer makes or receives a proposal that would transfer the taxpayer's state tax liability obligations to a successor taxpayer.

(9) Any other performance conditions that the corporation determines are appropriate.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.48; P.L.4-2005, SEC.76; P.L.197-2005, SEC.8; P.L.145-2016, SEC.25.
Ind. Code § 6-1.1-20.3-7.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-7.1
Repealed
Status: repealed

As added by P.L.241-2017, SEC.9. Amended by P.L.213-2018(ss), SEC.7. Repealed by P.L.184-2023, SEC.7 and P.L.236-2023, SEC.37.
Ind. Code § 6-4.1-9-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-4
Tax payments resulting from non-resident decedent's death; monthly reports
Status: in_force

Sec. 4. A person who is liable for inheritance tax imposed as a result of a non-resident decedent's death shall pay the tax to the department of state revenue. The department shall collect the tax and shall issue a receipt to the person who pays it. On the first Monday of each month, the department shall report and remit to the state treasurer the inheritance tax collected by it during the preceding month under this section. The report must indicate the estates for which the inheritance taxes were paid.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-45-1 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-1
Applicability
Status: in_force

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

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-1.1-6.2-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-27
Furnishing trees and vegetation; advice and assistance
Status: in_force

Sec. 27. The department of natural resources shall furnish trees or other appropriate vegetation without charge to the owner of land classified as windbreak and, with the advice and cooperation of the county extension service, shall give advice and technical assistance to the landowner for the establishment and maintenance of the windbreak.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-2.5-5-44 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-44
Sales to city or town for municipal golf course
Status: in_force

Sec. 44. Transactions involving tangible personal property are exempt from the state gross retail tax if the property is acquired by a city or town for use in the operation of a municipal golf course.

As added by P.L.113-2010, SEC.52.
Ind. Code § 6-3.1-34-22 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-22
Repealed
Status: repealed

As added by P.L.158-2019, SEC.29. Repealed by P.L.135-2022, SEC.18.
Ind. Code § 6-9-2.5-7.7 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-7.7
Convention center operating, capital improvement, and financial incentive fund
Status: in_force

Sec. 7.7. (a) As used in this section, "fund" refers to the convention center operating, capital improvement, and financial incentive fund established under subsection (b).

(b) The county treasurer shall establish a convention center operating, capital improvement, and financial incentive fund.

(c) Before January 1, 2029, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a two percent (2%) rate.

(d) After December 31, 2028, the county treasurer shall deposit in the fund the amount of money received under section 6 of this chapter that is generated by a one percent (1%) rate.

(e) Money in the fund may be expended only for the following:

(1) Operating expenses of a convention center located in the county.

(2) Capital improvements to a convention center located in the county.

(3) Financial incentives to attract, promote, or encourage new business conventions, trade shows, or special events held at a convention center located in the county.

(f) A financial incentive described in subsection (e)(3) may not be distributed to a new business for at least thirty (30) days after the conclusion of a convention, trade show, or special event that is held by the new business at a convention center located in the county.

As added by P.L.208-1999, SEC.3. Amended by P.L.168-2005, SEC.10; P.L.176-2009, SEC.7; P.L.190-2014, SEC.29; P.L.290-2019, SEC.4; P.L.230-2025, SEC.95.
Ind. Code § 6-9-48-5 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-5
Taxable transactions
Status: in_force

Sec. 5. (a) Except as provided in subsection (c), a tax imposed under section 4 of this chapter applies before January 1, 2044, to a transaction in which food or beverage is furnished, prepared, or served:

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

(2) in the county; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-6-9.5-9 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-9
Liability for tax; collection
Status: in_force

Sec. 9. A person that rents a passenger motor vehicle 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.214-2005, SEC.22.
Ind. Code § 6-6-2.5-68 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-68
Deposit of revenue
Status: in_force

Sec. 68. (a) Each month, the first one and five tenths percent (1.5%) of revenue collected under this chapter shall be deposited in the motor carrier regulation fund administered by the department.

(b) All revenue collected under this chapter that remains after the distribution of revenue specified under subsection (a) shall be used in the same manner as the revenue collected under IC 6-6-1.1. The administrator shall deposit the revenues collected under this chapter that remain after the distribution of revenues specified under subsection (a) in the same manner that revenues are deposited under IC 6-6-1.1-802.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.218-2017, SEC.44; P.L.185-2018, SEC.5.
Ind. Code § 6-9-72-5 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-8-13-2 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-2
"Disaster emergency"
Status: in_force

Sec. 2. As used in this chapter, "disaster emergency" means the following:

(1) A disaster emergency declared under IC 10-14-3-12.

(2) A state of energy emergency declared under IC 10-14-3-13.

(3) A local disaster emergency declared under IC 10-14-3-29.

(4) A request by a registered business for disaster or emergency assistance under a mutual assistance agreement.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-22-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-8
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-52-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1976, P.L.14, SEC.1; P.L.57-1986, SEC.2; P.L.60-1991, SEC.1; P.L.6-1997, SEC.89; P.L.64-2004, SEC.13; P.L.162-2006, SEC.15; P.L.169-2006, SEC.10; P.L.1-2007, SEC.46. Repealed by P.L.3-2008, SEC.269.
Ind. Code § 6-8.1-8-12 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-12
Claim approval
Status: in_force

Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that:

(1) the erroneous levy was caused by an error by the department;

(2) before the levy was issued:

(A) the taxpayer responded to communications by the department; and

(B) the taxpayer provided the department with the information and documentation requested by the department.

(b) The department shall waive the requirement set forth in subsection (a)(2) if the department determines the taxpayer had reasonable cause for a failure to comply with the requirement.

As added by P.L.332-1989(ss), SEC.34.
Ind. Code § 6-6-4.1-27 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-27
Information sharing; confidential information
Status: in_force

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9.

(b) For purposes of this section, the department may not divulge information:

(1) regarding the motor carrier fuel taxes paid by specific motor carriers; or

(2) contained on quarterly tax reports of specific motor carriers.

The department may provide statistical information that does not identify the amount of tax paid by a specific carrier.

As added by P.L.69-1991, SEC.18. Amended by P.L.1-1992, SEC.22; P.L.198-2016, SEC.30.
Ind. Code § 6-3.1-11-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-6
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.19.
Ind. Code § 6-3-3-9 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-9
Unified tax credit for the elderly
Status: in_force

Sec. 9. (a) The credit provided by this section shall be known as the unified tax credit for the elderly.

(b) As used in this section, unless the context clearly indicates otherwise:

(1) "Household federal adjusted gross income" means the total adjusted gross income, as defined in Section 62 of the Internal Revenue Code, of an individual, or of an individual and his spouse if they reside together for the taxable year for which the credit provided by this section is claimed.

(2) "Household" means a claimant or, if applicable, a claimant and his or her spouse if the spouse resides with the claimant and "household income" means the income of the claimant or, if applicable, the combined income of the claimant and his or her spouse if the spouse resides with the claimant.

(3) "Claimant" means an individual, other than an individual described in subsection (c) of this section, who:

(A) has filed a claim under this section;

(B) was a resident of this state for at least six (6) months during the taxable year for which he or she has filed a claim under this section; and

(C) was sixty-five (65) years of age during some portion of the taxable year for which he has filed a claim under this section or whose spouse was either sixty-five (65) years of age or over during the taxable year.

(c) The credit provided under this section shall not apply to an individual who, for a period of at least one hundred eighty (180) days during the taxable year for which he has filed a claim under this section, was incarcerated in a local, state, or federal correctional institution.

(d) The right to file a claim under this section shall be personal to the claimant and shall not survive his death, except that a surviving spouse of a claimant is entitled to claim the credit provided by this section. For purposes of determining the amount of the credit a surviving spouse is entitled to claim under this section, the deceased spouse shall be treated as having been alive on the last day of the taxable year in which the deceased spouse died. When a claimant dies after having filed a timely claim, the amount thereof shall be disbursed to another member of the household as determined by the commissioner. If the claimant was the only member of his household, the claim may be paid to his executor or administrator, but if neither is appointed and qualified within two (2) years of the filing of the claim, the amount of the claim shall escheat to the state.

(e) For each taxable year, subject to the limitations provided in this section, one (1) claimant per household may claim, as a credit against Indiana adjusted gross income taxes otherwise due, the credit provided by this section. If the allowable amount of the claim exceeds the income taxes otherwise due on the claimant's household income or if there are no Indiana income taxes due on such income, the amount of the claim not used as an offset against income taxes after audit by the department, at the taxpayer's option, shall be refunded to the claimant or taken as a credit against such taxpayer's income tax liability subsequently due.

(f) The amount of any claim otherwise payable under this section may be applied by the department against any liability outstanding on the books of the department against the claimant, or against any other individual who was a member of his household in the taxable year to which the claim relates.

(g) The amount of a claim filed pursuant to this section by a claimant that either (i) does not reside with his spouse during the taxable year, or (ii) resides with his spouse during the taxable year and only one (1) of them is sixty-five (65) years of age or older at the end of the taxable year, shall be determined in accordance with the following schedule:

HOUSEHOLD FEDERAL

ADJUSTED GROSS INCOME

FOR TAXABLE YEAR

CREDIT

less than $1,000

$100

at least $1,000, but less than $3,000

$ 50

at least $3,000, but less than $10,000

$ 40

(h) The amount of a claim filed pursuant to this section by a claimant that resides with his spouse during his taxable year shall be determined in accordance with the following schedule if both the claimant and spouse are sixty-five (65) years of age or older at the end of the taxable year:

HOUSEHOLD FEDERAL

ADJUSTED GROSS INCOME

FOR TAXABLE YEAR

CREDIT

less than $1,000

$140

at least $1,000, but less than $3,000

$ 90

at least $3,000, but less than $10,000

$ 80

(i) The department may promulgate reasonable rules under IC 4-22-2 for the administration of this section.

(j) Every claimant under this section shall supply to the department on forms provided under IC 6-8.1-3-4, in support of his claim, reasonable proof of household income and age.

(k) Whenever on the audit of any claim filed under this section the department finds that the amount of the claim has been incorrectly determined, the department shall redetermine the claim and notify the claimant of the redetermination and the reasons therefor. The redetermination shall be final.

(l) In any case in which it is determined that a claim is or was excessive and was filed with fraudulent intent, the claim shall be disallowed in full, and, if the claim has been paid or a credit has been allowed against income taxes otherwise payable, the credit shall be canceled and the amount paid shall be recovered by assessment as income taxes are assessed and such assessment shall bear interest from the date of payment or credit of the claim, until refunded or paid at the rate determined under IC 6-8.1-10-1. The claimant in such a case commits a Class A misdemeanor. In any case in which it is determined that a claim is or was excessive and was negligently prepared, ten percent (10%) of the corrected claim shall be disallowed and, if the claim has been paid or credited against income taxes otherwise payable, the credit shall be reduced or canceled, and the proper portion of any amount paid shall be similarly recovered by assessment as income taxes are assessed, and such assessment shall bear interest at the rate determined under IC 6-8.1-10-1 from the date of payment until refunded or paid.

As added by Acts 1982, P.L.6, SEC.5. Amended by P.L.83-1983, SEC.1; P.L.73-1985, SEC.2; P.L.234-2019, SEC.13.
Ind. Code § 6-3.1-11-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-1
"Applicable percentage"
Status: in_force

Sec. 1. As used in this chapter, "applicable percentage" means the percentage determined as follows:

(1) If a plant was placed in service at least fifteen (15) years ago but less than thirty (30) years ago, the applicable percentage is fifteen percent (15%).

(2) If a plant was placed in service at least thirty (30) years ago but less than forty (40) years ago, the applicable percentage is twenty percent (20%).

(3) If a plant was placed in service at least forty (40) years ago, the applicable percentage is twenty-five percent (25%).

The time that has expired since a plant was placed in service shall be determined as of the date that an application is filed with the corporation. However, in the case of an industrial recovery site described in section 5(2) of this chapter, the time that has expired since a plant was placed in service shall be determined as of the date on which the demolition of the vacant plant was completed.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.113-2011, SEC.1; P.L.288-2013, SEC.34; P.L.204-2016, SEC.16.
Ind. Code § 6-1.1-6-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-25
Effect of conveyance on classification; new application for divided land; disclosure to purchaser
Status: in_force

Sec. 25. (a) A conveyance of land which is classified as native forest land, a forest plantation, or wildlands does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

(b) If land that is classified as native forest land, a forest plantation, or wildlands is conveyed in a manner that divides the classified land into two (2) or more parcels, the owner shall file a new application for each parcel. The new application does not affect the original date of the classification.

(c) If the owner of land that is classified as native forest land, a forest plantation, or wildlands decides to sell or convey the classified land, the owner must disclose in writing the following information to the potential purchaser:

(1) That the land is enrolled in the classified land program.

(2) Any potential violations, tax liabilities, and penalties under this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.23.
Ind. Code § 6-3.1-45-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-3
"Qualified investment"
Status: in_force

Sec. 3. As used in this chapter, "qualified investment" means a taxpayer's expenditures incurred in the manufacture of a small modular nuclear reactor in Indiana.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-9-21-10 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-10
Expiration of chapter
Status: in_force

Sec. 10. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the county shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.96.
Ind. Code § 6-2.5-1-21.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-21.7
"Marketplace"
Status: in_force

Sec. 21.7. "Marketplace" means a forum, whether physical or electronic, that a marketplace facilitator uses to connect sellers to purchasers for the purpose of making retail transactions involving a seller's products (including tangible personal property, specified digital products, rooms, lodgings, or accommodations, or enumerated services), by means of any of the following:

(1) Listing, making available, or advertising products.

(2) Transmitting or otherwise communicating an offer or acceptance of a retail transaction of products between a seller and a purchaser.

(3) Providing or offering fulfillment or storage services for a seller.

(4) Setting prices for a seller's sale of the seller's products.

(5) Providing or offering customer service to a seller or a seller's customers, or accepting or assisting with taking orders, returns, or exchanges of products sold by a seller.

(6) Branding sales as those of the marketplace facilitator.

As added by P.L.108-2019, SEC.106.
Ind. Code § 6-9-56-7.5 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-7.5
Deposit of money in the convention, visitor, tourism, promotion, and capital fund; uses and transfers of money in the fund
Status: in_force

Sec. 7.5. (a) For purposes of this section, "fund" refers to the convention, visitor, tourism promotion, and capital fund established under section 4(a)(2) of this chapter.

(b) The county treasurer shall deposit in the fund the amount of money received under section 3 of this chapter that is not more than five percent (5%).

(c) Money in the fund shall be expended only as provided in section 4(c) of this chapter.

(d) The commission may transfer money in the fund to any Indiana nonprofit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events. The commission may transfer money under this subsection only after approving the transfer. The commission may transfer money under this subsection on a monthly basis or at another frequency as determined by the commission.

(e) The commission must approve any transfer of money from the fund and may transfer money from the fund to support capital projects in the county that promote long term tourism, convention, or recreation projects proposed by any of the following:

(1) The county government.

(2) A separate body corporate and politic in Hamilton County.

(3) Any Indiana nonprofit corporation in Hamilton County.

The commission may transfer money under this subsection on a monthly basis or at another frequency as determined by the commission.

(f) The commission may also review and approve proposals submitted by applicants that seek money from the fund with the purpose and view of enhancing or providing support for capital projects that promote long term tourism, convention, or other economic development related to recreation. Funding available under this subsection shall be made available on an annual basis. In determining whether to provide funding to a particular capital project under this subsection, the commission may use the following factors as a guide for capital project funding:

(1) The proposed capital project is believed to be economically sound to the Hamilton County tourism, convention, or recreation economy and is also believed to be beneficial to:

(A) the general population of Hamilton County; or

(B) a particular location in Hamilton County.

(2) The proposed capital project provides for reasonably adequate public assembly, gathering, or entertainment space and is integrally related to enhancing the tourism, convention, or recreation opportunities in Hamilton County or a particular location in Hamilton County.

(3) The commission makes a reasonable effort to assess whether a proposed capital project aligns with the purpose of the commission and has a direct, indirect, or supportive relationship to the mission and promotional efforts of the commission as established and funded by the fund.

Any remaining funds collected that are not awarded during an application period revert to the fund and may be used for distribution in a subsequent application period.

(g) An applicant that receives a grant of money from the fund under subsection (f):

(1) must agree to provide to the commission proof of project completion, including proof that the project was completed through the use of the grant money; and

(2) may be subject to annual financial reporting and audit.

As added by P.L.157-2026, SEC.189.
Ind. Code § 6-3.1-24-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-14
Tax credit not considered a security; issuance or assignment not subject to the Indiana securities law
Status: in_force

Sec. 14. A certificate or tax credit issued under this chapter or assigned under section 12(b) of this chapter may not be considered to be a security for purposes of IC 23. The issuance or assignment of a certificate or tax credit under this chapter is not subject to the Indiana securities law under IC 23.

As added by P.L.106-2014, SEC.1. Amended by P.L.158-2019, SEC.15.
Ind. Code § 6-3.1-34-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-9
"State tax liability"
Status: in_force

Sec. 9. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:

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

(2) IC 27-1-18-2 (the insurance premiums tax); and

(3) IC 6-5.5 (the financial institutions tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

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

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.23.
Ind. Code § 6-3-2.1-2 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-2
Definitions
Status: in_force

Sec. 2. The following definitions apply throughout this chapter:

(1) "Electing entity" means a pass through entity described in IC 6-3-1-35 that is subject to Subchapter K or Subchapter S of the Internal Revenue Code and makes the election under this chapter.

(2) "Entity owner" means the direct or indirect owners of an electing entity that are ultimately taxable on the entity's income under Subchapter K or Subchapter S of the Internal Revenue Code, except an owner described in subdivision (4)(A) through (4)(C).

(3) "Nonresident" means:

(A) a nonresident partner as defined by IC 6-3-4-12(n);

(B) a nonresident shareholder as defined by IC 6-3-4-13(n);

(C) a nonresident beneficiary as defined by IC 6-3-4-15(j); or

(D) in the case of a shareholder of a corporation described in IC 6-3-2-2.8(2), a corporation described in Section 501(c)(3) of the Internal Revenue Code that is exempt from taxation under Section 501(a) of the Internal Revenue Code and that is not domiciled in Indiana;

whichever is applicable.

(4) "Owner" means a direct or indirect owner of an electing entity and includes a beneficiary of an estate or trust. However an owner shall not include:

(A) an entity described in IC 6-3-2-2.8(3) that is not a partnership, a trust, or a corporation described in IC 6-3-2-2.8(2);

(B) an entity described in IC 6-3-2-2.8(5); or

(C) any other entity as determined by the department and listed in instructions or guidance issued by the department.

(5) "Resident" means a partner, shareholder, or beneficiary:

(A) that, in the case of an individual, estate, or trust, is a resident of Indiana as defined in IC 6-3-1-12; or

(B) that is a partnership or corporation, including a corporation described in IC 6-3-2-2.8(1) or IC 6-3-2-2.8(2), that is domiciled in Indiana.

As added by P.L.1-2023, SEC.5. Amended by P.L.194-2023, SEC.19; P.L.48-2026, SEC.1.
Ind. Code § 6-9-71-5 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-1.1-23.9-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.9 / Section 6-1.1-23.9-2.5
"Severed interest"
Status: in_force

Sec. 2.5. "Severed interest" means:

(1) an improvement;

(2) mineral rights;

(3) air rights;

(4) water rights; or

(5) other rights in property in, on, under, or above the land;

for which the owner or holder of the interest identified in the current real property tax records of the county auditor is sent a separate property tax statement.

As added by P.L.7-2023, SEC.1.
Ind. Code § 6-9-78.2-10 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-10
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.157-2026, SEC.197.
Ind. Code § 6-1.1-17-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-19
Conflicting provisions
Status: in_force

Sec. 19. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.9; P.L.2-2006, SEC.40; P.L.146-2008, SEC.162.
Ind. Code § 6-6-2.5-27 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-27
"Wholesaler"
Status: in_force

Sec. 27. As used in this chapter, "wholesaler" means a person that acquires special fuel from a supplier or from another wholesaler for subsequent resale to a retail establishment or bulk end user by tank cars, motor vehicles, or both.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.24.
Ind. Code § 6-1.1-18.5-19.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-19.1
Expired
Status: repealed

As added by P.L.347-1989(ss), SEC.3. Amended by P.L.1-1990, SEC.72; P.L.184-2016, SEC.18. Expired 7-1-2018 by P.L.184-2016, SEC.18.
Ind. Code § 6-1.1-21.2-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-12
Governing body action to raise tax increment replacement amount; review and action by legislative body; procedure; funding of certain amount by metropolitan development commission from personal property taxes
Status: in_force

Sec. 12. (a) This section applies if the tax increment replacement amount for an allocation area in a district is greater than zero (0).

(b) A governing body may, after a public hearing, do the following:

(1) Impose a special assessment on the owners of property that is located in an allocation area to raise an amount not to exceed the tax increment replacement amount.

(2) Impose a tax on all taxable property in the district in which the governing body exercises jurisdiction to raise an amount not to exceed the tax increment replacement amount.

(3) Reduce the base assessed value of property in the allocation area to an amount that is sufficient to increase the tax increment revenues in the allocation area by an amount that does not exceed the tax increment replacement amount.

(c) The governing body shall submit a proposed special assessment or tax levy under this section to the legislative body of the unit that established the district. The legislative body may:

(1) reduce the amount of the special assessment or tax to be levied under this section;

(2) determine that no special assessment or property tax should be levied under this section; or

(3) increase the special assessment or tax to the amount necessary to fully fund the tax increment replacement amount.

(d) Before a public hearing under subsection (b) may be held, the governing body must publish notice of the hearing under IC 5-3-1. The notice must also be sent to the fiscal officer of each political subdivision that is located in any part of the district. The notice must state that the governing body will meet to consider whether a special assessment or tax should be imposed under this chapter and whether the special assessment or tax will help the governing body realize the redevelopment or economic development objectives for the allocation area or honor its obligations related to the allocation area. The notice must also specify a date when the governing body will receive and hear remonstrances and objections from persons affected by the special assessment. All persons affected by the hearing, including all taxpayers within the allocation area, shall be considered notified of the pendency of the hearing and of subsequent acts, hearings, and orders of the governing body by the notice. At the hearing, which may be adjourned from time to time, the governing body shall hear all persons affected by the proceedings and shall consider all written remonstrances and objections that have been filed. The only grounds for remonstrance or objection are that the special assessment or tax will not help the governing body realize the redevelopment or economic development objectives for the allocation area or honor its obligations related to the allocation area. After considering the evidence presented, the governing body shall take final action concerning the proposed special assessment or tax. The final action taken by the governing body shall be recorded and is final and conclusive, except that an appeal may be taken in the manner prescribed by subsection (e).

(e) A person who filed a written remonstrance with a governing body under subsection (d) and is aggrieved by the final action taken may, within ten (10) days after that final action, file in the office of the clerk of the circuit or superior court a copy of the order of the governing body and the person's remonstrance or objection against that final action, together with a bond conditioned to pay the costs of appeal if the appeal is determined against the person. The only ground of remonstrance or objection that the court may hear is whether the proposed special assessment or tax will help achieve the redevelopment of economic development objectives for the allocation area or honor its obligations related to the allocation area. An appeal under this subsection shall be promptly heard by the court without a jury. All remonstrances or objections upon which an appeal has been taken must be consolidated, heard, and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the remonstrances or objections and may confirm the final action of the governing body or sustain the remonstrances or objections. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

(f) This section applies to a governing body that:

(1) is the metropolitan development commission for a county having a consolidated city; and

(2) has established an allocation area and pledged tax increment revenues from the area to the payment of bonds, leases, or other obligations before May 8, 1989.

Notwithstanding subsections (a) through (e), the governing body may determine to fund that part of the tax increment replacement amount attributable to the repeal of IC 36-7-15.1-26.5, IC 36-7-15.1-26.7, and IC 36-7-15.1-26.9 from property taxes on personal property (as defined in IC 6-1.1-1-11). If the governing body makes such a determination, the property taxes on personal property in the amount determined under this subsection shall be allocated to the redevelopment district, paid into the special fund for the allocation area, and used for the purposes specified in IC 36-7-15.1-26.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.239; P.L.182-2009(ss), SEC.154.
Ind. Code § 6-2.5-9-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-2
Failure to register or renew registration; transaction after revocation or suspension of certificate; offense
Status: in_force

Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's certificate has been revoked or suspended by the department commits a Class A misdemeanor.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.6; P.L.293-2013(ts), SEC.11.
Ind. Code § 6-9-50-8 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-8
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.290-2019, SEC.13.
Ind. Code § 6-6-5.1-13 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-13
Recreational vehicle or truck camper age
Status: in_force

Sec. 13. (a) The age of a recreational vehicle or truck camper is determined by subtracting the model year from the current calendar year.

(b) The tax schedule is as follows:

Age

I

II

III

IV

V

0

$15

$36

$50

$59

$103

1

12

31

43

51

91

2

12

26

35

41

75

3

12

20

28

38

62

4

12

15

20

34

53

5

12

12

15

26

41

6

12

12

12

16

32

7

12

12

12

13

21

8

12

12

12

12

13

9

12

12

12

12

12

and thereafter

Age

VI

VII

VIII

0

$164

$241

$346

1

148

212

302

2

131

185

261

3

110

161

223

4

89

131

191

5

68

108

155

6

53

86

126

7

36

71

97

8

23

35

48

9

12

12

17

and thereafter

Age

IX

X

XI

XII

0

$470

$667

$879

$1,045

1

412

572

763

907

2

360

507

658

782

3

307

407

574

682

4

253

341

489

581

5

204

279

400

475

6

163

224

317

377

7

116

154

214

254

8

55

70

104

123

9

25

33

46

55

and thereafter

Age

XIII

XIV

XV

XVI

XVII

0

$1,235

$1,425

$1,615

$1,805

$2,375

1

1,072

1,236

1,401

1,566

2,060

2

924

1,066

1,208

1,350

1,777

3

806

929

1,053

1,177

1,549

4

687

793

898

1,004

1,321

5

562

648

734

821

1,080

6

445

514

582

651

856

7

300

346

392

439

577

8

146

168

190

213

280

9

64

74

84

94

123

and thereafter.

As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.18; P.L.250-2015, SEC.44; P.L.198-2016, SEC.39; P.L.256-2017, SEC.54.
Ind. Code § 6-6-13-14 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-14
Listed tax
Status: in_force

Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-1.1-10-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-14
Industrial waste control facility; stationary air purification system; action on exemption claim treated as assessment
Status: in_force

Sec. 14. The action taken by a township or county assessor on an exemption claim filed under section 10 or 13 of this chapter shall be treated as an assessment of personal property. Thus, the assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.

[Pre-1975 Property Tax Recodification Citations: 6-1-8-4 part; 6-1-9-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.106.
Ind. Code § 6-1.1-1-5.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-5.4
"Department"
Status: in_force

Sec. 5.4. "Department" refers to the department of local government finance.

As added by P.L.182-2009(ss), SEC.83.
Ind. Code § 6-2.5-3.5-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-7
Repealed
Status: repealed

As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.28.
Ind. Code § 6-6-16-5 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-5
Manner of imposition; payment; collection; filing of return
Status: in_force

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise tax 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.

(b) Each retail merchant filing a return for the vehicle sharing excise tax shall indicate in the return the amount of vehicle sharing excise taxes collected for each county in which one (1) or more shared vehicles are registered for purposes of IC 6-6-5, and the amount collected for vehicles registered outside Indiana but subject to the vehicle sharing excise tax.

(c) The return to be filed for the payment of the vehicle sharing excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, in a manner prescribed by the department.

As added by P.L.108-2019, SEC.128.
Ind. Code § 6-1.1-45.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-9
Appeal of action of department of local government finance
Status: in_force

Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department gives the petitioner notice of the final determination.

As added by P.L.208-2005, SEC.1.
Ind. Code § 6-1.1-25-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-0.5
Limited applicability of chapter to vacant and abandoned property
Status: in_force

Sec. 0.5. This chapter does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under IC 6-1.1-24-1.5 unless the bid on the real property by the highest bidder is not at least the minimum bid and the county auditor executes and delivers a deed for the real property to the executive of a county, city, or town under IC 6-1.1-24-13(c). There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24, if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5.

As added by P.L.247-2015, SEC.22.
Ind. Code § 6-1.1-22.5-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-13
Payments to be made to county treasurer
Status: in_force

Sec. 13. Taxpayers shall make all payments under this chapter to the county treasurer. The board of county commissioners may authorize the county treasurer to open temporary offices to receive payments under this chapter in municipalities in the county other than the county seat.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-18-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-11
Conflicting provisions
Status: in_force

Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.11; P.L.2-2006, SEC.42; P.L.146-2008, SEC.167.
Ind. Code § 6-9-49-11 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-11
Expiration of tax
Status: in_force

Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the city shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.114.
Ind. Code § 6-9-25-6 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-6
Imposition, payment, and collection of tax; return
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.380-1987(ss), SEC.7.
Ind. Code § 6-7-1-5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-5
"Department"
Status: in_force

Sec. 5. As used in this chapter, "department" means the Indiana department of state revenue and its duly authorized assistants and employees.

Formerly: Acts 1947, c.222, s.5; Acts 1963(ss), c.37, s.2. As amended by Acts 1980, P.L.61, SEC.12; P.L.128-2026, SEC.34.
Ind. Code § 6-3.5-5-9.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-9.5
Apportioned wheel tax for certain vehicles
Status: in_force

Sec. 9.5. (a) This section applies to a wheel tax that is:

(1) adopted after June 30, 2007; or

(2) collected after June 30, 2017.

(b) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.

(c) A voucher from the department of state revenue showing payment of the wheel tax may be accepted by the bureau of motor vehicles in lieu of the payment required under section 9 of this chapter.

As added by P.L.211-2007, SEC.31. Amended by P.L.85-2017, SEC.23; P.L.218-2017, SEC.21.
Ind. Code § 6-3.6-10-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-6
Pledge of revenues; enforceability; covenant by the general assembly
Status: in_force

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

Sec. 6. (a) A pledge of revenues from a tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) is enforceable in accordance with IC 5-1-14.

(b) With respect to obligations for which a pledge has been made under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5), the general assembly covenants with the county and the purchasers or owners of those obligations that this article will not be repealed or amended in any manner that will adversely affect the tax collected under this article as long as the principal of or interest on those obligations is unpaid.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-34-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-9
Department of local government finance; powers and duties
Status: in_force

Sec. 9. In order to perform the duties assigned to it under this chapter, the department of local government finance:

(1) shall conduct continuing studies of all property which is subject to assessment in this state;

(2) may request access to all local and state official records;

(3) may secure information from the federal government or from public or private agencies;

(4) may inspect a person's books, records, or property if the item is relevant to information which the department needs in order to implement this chapter; and

(5) may adopt appropriate forms and procedures.

[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.244.
Ind. Code § 6-1.1-35.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.2 / Section 6-1.1-35.2-2
Training sessions; per diem
Status: in_force

Sec. 2. (a) In any year in which an assessing official takes office for the first time, the department of local government finance shall conduct training sessions determined under the rules adopted by the department under IC 4-22-2 for the new assessing officials. The sessions must be held at the locations described in subsection (b).

(b) To ensure that all newly elected or appointed assessing officials have an opportunity to attend the training sessions required by this section, the department of local government finance shall conduct the training sessions virtually or in person at a minimum of four (4) separate regional locations. The department shall determine the locations of the training sessions, but:

(1) at least one (1) training session must be held in the northeastern part of Indiana;

(2) at least one (1) training session must be held in the northwestern part of Indiana;

(3) at least one (1) training session must be held in the southeastern part of Indiana; and

(4) at least one (1) training session must be held in the southwestern part of Indiana.

The four (4) regional training sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) training sessions, provide additional training sessions at locations determined by the department.

(c) Any new assessing official who attends:

(1) a required session during the official's term of office; or

(2) training between the date the person is elected to office and January 1 of the year the person takes office for the first time;

is entitled to receive the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 and a mileage allowance from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinance establishing the multiple county property tax assessment board of appeals.

(d) A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.

As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.2; P.L.41-1993, SEC.25; P.L.6-1997, SEC.116; P.L.198-2001, SEC.83; P.L.177-2002, SEC.9; P.L.256-2003, SEC.29; P.L.146-2008, SEC.281; P.L.207-2016, SEC.22; P.L.236-2023, SEC.60.
Ind. Code § 6-8.1-17-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-7
Penalties for failing to provide PTIN
Status: in_force

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($50) for each violation, but not to exceed twenty-five thousand dollars ($25,000) in a calendar year.

(b) The department may not impose a penalty under this section if the income tax return preparer's failure to provide the income tax return preparer's PTIN is due to reasonable cause and is not due to willful neglect, as determined by the department.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-1.1-6.2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-6
Repealed
Status: repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.53-1997, SEC.2. Repealed by P.L.186-2003, SEC.81.
Ind. Code § 6-1.1-25-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-14
Quieting title; parties to action
Status: in_force

Sec. 14. A person who holds a deed executed under this chapter may initiate an action in the court that entered the judgment and order for sale to quiet the title to the property. The plaintiff shall make the following persons defendants to the action:

(1) persons who have or claim to have an interest in or a lien against the property; and

(2) persons who, based on the real property records, appear to have an interest in or a lien against the property.

An unrecorded instrument does not affect the plaintiff's title as established by the court's decree.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.25.
Ind. Code § 6-3.1-11-21 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-21
Disqualification to claim credit due to substantial reduction or cessation of operations in Indiana; determination
Status: in_force

Sec. 21. A taxpayer is not entitled to claim the credit provided by this chapter if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the industrial recovery site. A determination that a taxpayer is not entitled to the credit provided by this chapter as a result of a substantial reduction or cessation of operations applies to credits that would otherwise arise in the taxable year in which the substantial reduction or cessation occurs and in all subsequent years.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.42.
Ind. Code § 6-2.5-1-27.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-27.2
"Telecommunications nonrecurring charges"
Status: in_force

Sec. 27.2. "Telecommunications nonrecurring charges" means an amount billed for installation, connection, change, or initiation of a telecommunications service received by a customer.

As added by P.L.113-2010, SEC.45.
Ind. Code § 6-6-2.5-56.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-56.5
Suppliers, permissive suppliers, and licensed importers; reporting requirements; violations
Status: in_force

Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall file with the department on forms prescribed and furnished by the department a verified statement by the supplier. The department may require the reporting of any information reasonably necessary to determine the amount of special fuel tax due.

(b) The reports required by this section that contain information for the preceding calendar month shall be filed before the twentieth day of each month.

(c) Each supplier and permissive supplier shall separately report:

(1) all loads of special fuel received by the supplier or permissive supplier for export to another state; and

(2) all loads of special fuel removed by the supplier or permissive supplier out of an out-of-state terminal for delivery to Indiana and sold tax free to persons for import into Indiana;

in accordance with the shipping papers issued by the terminal operator. A person who knowingly violates this subsection commits a Level 6 felony.

(d) Each licensed importer shall file monthly with the department a verified sworn statement of operations within Indiana and any other information with respect to the source and means of transportation of special fuel as the department may require and on forms prescribed and furnished by the department. A person who knowingly violates this subsection commits a Level 6 felony.

As added by P.L.65-1997, SEC.2. Amended by P.L.158-2013, SEC.97.
Ind. Code § 6-2.5-5-26 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-26
Nonprofit organizations; less than $100,000 in sales; sale for educational, cultural, or religious purpose; sale by a church or school; sale by a public library
Status: in_force

Sec. 26. (a) Sales of tangible personal property by an organization are exempt from the state gross retail tax if either of the following apply:

(1) The organization:

(A) is described in section 25(a)(1)(A) through 25(a)(1)(C) of this chapter, section 25(a)(1)(D)(i) through 25(a)(1)(D)(iii) of this chapter, or section 25(a)(1)(D)(ix) of this chapter;

(B) makes the sale to make money to carry on a not-for-profit purpose; and

(C) did not make more than one hundred thousand dollars ($100,000) in sales in the current calendar year or the previous calendar year.

(2) The organization:

(A) is described in section 25(a)(1)(D)(iv) through 25(a)(1)(D)(viii) of this chapter;

(B) is a youth organization focused on agriculture;

(C) is a youth organization listed in 36 U.S.C. 101 et. seq. that:

(i) has an educational purpose; and

(ii) promotes patriotism and civic involvement; or

(D) is an organization that:

(i) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and

(ii) promotes youth shooting sports.

Once sales of an organization that meets the qualifications under subdivision (1), but does not meet the qualifications under subdivision (2), exceed the amount described in subdivision (1), the organization is required to collect state gross retail tax on sales on an ongoing basis for the remainder of the calendar year and each calendar year thereafter until the organization makes less than one hundred thousand dollars ($100,000) in sales for two (2) consecutive years.

(b) For purposes of subsection (a), the sales of an organization include sales made by all units operating under the organization's registration pursuant to section 25(c) of this chapter.

(c) If the qualifications of subsection (a) are not met, sales of tangible personal property by an organization described in section 25(a)(1) of this chapter are exempt from the state gross retail tax, if:

(1) the organization is not operated predominantly for social purposes;

(2) the property sold is designed and intended primarily either for the organization's educational, cultural, or religious purposes, or for improvement of the work skills or professional qualifications of the organization's members; and

(3) the property sold is not designed or intended primarily for use in carrying on a private or proprietary business.

(d) Sales of tangible personal property by a public library, or a charitable organization described in section 25(a)(1) of this chapter formed to support a public library, are exempt from the state gross retail tax if the property sold consists of:

(1) items in the library's circulated and publicly available collections, including items from the library's holdings; or

(2) items that would typically be included in the library's circulated and publicly available collections and that are donated by individuals or organizations to a public library or to a charitable organization described in section 25(a)(1) of this chapter formed to support a public library.

The exemption provided by this subsection does not apply to any other sales of tangible personal property by a public library.

(e) The exemption provided by this section does not apply to an accredited college or university's sales of books, stationery, haberdashery, supplies, or other property.

(f) To obtain the exemption provided by this section, a taxpayer must follow the procedures set forth in section 25(c) of this chapter.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.6; P.L.192-2002(ss), SEC.57; P.L.214-2018(ss), SEC.1; P.L.137-2022, SEC.31; P.L.193-2023, SEC.1; P.L.162-2026, SEC.8.
Ind. Code § 6-5.5-4-14 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-14
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-1.1-23-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-8
Delinquent taxpayer about to remove property from county; levy and sale procedure
Status: in_force

Sec. 8. When a county treasurer believes that a person who is liable for delinquent personal property taxes is about to take his property from the county without paying the taxes, the treasurer may, in the manner prescribed in this chapter, levy upon and sell sufficient personal property of that person to pay the delinquent taxes, penalties, and collection expenses. The county treasurer is not required to make the demand required by section 1 of this chapter before a levy and sale made under this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-53-9.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-2.5-12-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-13
"Service address"
Status: in_force

Sec. 13. As used in this chapter, "service address" means the following:

(1) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid.

(2) If the location described in subdivision (1) is not known, the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

(3) If neither of the locations described in subdivision (1) or (2) is known, the location of the customer's place of primary use.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-3.1-24-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-2.5
"Qualified Indiana investment fund"
Status: in_force

Sec. 2.5. As used in this chapter, "qualified Indiana investment fund" means any private fund that meets the definition of a venture capital fund in 17 CFR 275.203(l)-1 and that is certified by the Indiana economic development corporation as provided in section 7.5 of this chapter.

As added by P.L.165-2021, SEC.76.
Ind. Code § 6-6-5-6.7 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-6.7
"Passenger motor vehicle"; credits for rental vehicles; inspection of records
Status: in_force

Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is entitled to a credit against the vehicle excise tax liability owed for the passenger motor vehicle or light truck for that registration year.

(b) The maximum credit that an owner is entitled to claim under this section against the vehicle excise tax owed for all the passenger motor vehicles and light trucks to which subsection (a) applies for a registration year equals the lesser of:

(1) the total vehicle excise taxes due for those passenger motor vehicles and light trucks for that registration year, before the application of the credit allowed by this section; or

(2) the total auto rental excise taxes collected by the owner during the immediately preceding registration year.

(c) A passenger motor vehicle or light truck is regularly rented by a person in the regular course of the person's business during a registration year if the passenger motor vehicle or light truck is rented by the person to another person an average of ten (10) days each month of the registration year that the person owned the passenger motor vehicle or light truck.

As added by P.L.79-1985, SEC.2. Amended by P.L.335-1989(ss), SEC.10; P.L.2-1991, SEC.45; P.L.214-2007, SEC.1; P.L.256-2017, SEC.32.
Ind. Code § 6-1.1-15-17.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-17.3
Restrictions on serving as a tax representative; representation by a relative or an assessor-appraiser; power of attorney form
Status: in_force

Sec. 17.3. (a) As used in this section, "tax official" means:

(1) a township assessor;

(2) a county assessor;

(3) a county auditor;

(4) a county treasurer;

(5) a member of a county board; or

(6) any employee, contract employee, or independent contractor of an individual described in subdivisions (1) through (5).

(b) Except as provided in subsection (c), a tax official in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county board of that county or the Indiana board. The prohibition under this subsection applies regardless of whether or not the individual receives any compensation for the representation or assistance.

(c) Subsection (b) does not:

(1) prohibit a contract employee or independent contractor of a tax official from serving as a tax representative before the county board or Indiana board for a taxpayer with respect to property subject to property taxes in the county unless the contract employee or independent contractor personally and substantially participated in the assessment of the property; or

(2) prohibit an individual from appearing before the county board or Indiana board regarding property owned by the individual.

(d) An individual who is a former county assessor, former township assessor, former employee or contract employee of a county assessor or township assessor, or an independent contractor formerly employed by a county assessor or township assessor may not serve as a tax representative for or otherwise assist another person in an assessment appeal before a county board or the Indiana board if:

(1) the appeal involves the assessment of property located in:

(A) the county in which the individual was the county assessor or was an employee, contract employee, or independent contractor of the county assessor; or

(B) the township in which the individual was the township assessor or was an employee, contract employee, or independent contractor of the township assessor; and

(2) while the individual was the county assessor or township assessor, was employed by or a contract employee of the county assessor or the township assessor, or was an independent contractor for the county assessor or the township assessor, the individual personally and substantially participated in the assessment of the property.

The prohibition under this subsection applies regardless of whether the individual receives any compensation for the representation or assistance. However, this subsection does not prohibit an individual from appearing before the Indiana board or county board regarding property owned by the individual.

(e) The department shall prepare and make available to taxpayers a power of attorney form that allows the owner of property that is the subject of an appeal under this article to appoint a relative (as defined in IC 2-2.2-1-17) for specific assessment years to represent the owner concerning the appeal before the county board or the department of local government finance. A relative who is appointed by the owner of the property under this subsection:

(1) may represent the owner before the county board or the department of local government finance but not the Indiana board concerning the appeal; and

(2) is not required to be certified as a tax representative in order to represent the owner concerning the appeal.

(f) Notwithstanding any other law, but subject to subsections (b) and (d) and IC 6-1.1-31.7-3.5, an individual may serve as a tax representative of any taxpayer concerning property subject to property taxes in the county:

(1) before the county board of that county, if:

(A) the individual is certified as a level two assessor-appraiser under IC 6-1.1-35.5; and

(B) the taxpayer has provided written authorization, which may be by electronic means and may not be effective for more than one (1) year, to the individual to serve as the taxpayer's tax representative on a form that:

(i) is prepared by the department of local government finance;

(ii) contains an attestation that the taxpayer has provided written authorization for the individual designated to serve as the taxpayer's tax representative; and

(iii) is submitted with the taxpayer's notice to initiate an appeal; or

(2) before the county board of that county or the Indiana board, if:

(A) the individual is certified as a level three assessor-appraiser under IC 6-1.1-35.5; and

(B) the taxpayer has provided written authorization, which may be by electronic means and may not be effective for more than one (1) year, to the individual to serve as the taxpayer's tax representative on a form that:

(i) is prepared by the department of local government finance;

(ii) contains an attestation that the taxpayer has provided written authorization for the individual designated to serve as the taxpayer's tax representative; and

(iii) is submitted with the taxpayer's notice to initiate an appeal.

The taxpayer must also have a signed agreement with the individual designated to serve as the taxpayer's tax representative which must be attested to by the taxpayer as required under subdivisions (1) and (2).

As added by P.L.157-2011, SEC.1. Amended by P.L.232-2017, SEC.23; P.L.178-2021, SEC.3; P.L.114-2026, SEC.2.
Ind. Code § 6-3-3-2 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-2
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.302. As amended by P.L.2-1988, SEC.9. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-9-30-9 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-9
Obligations assumed by the consolidated entity
Status: reserved

Sec. 9. If an ordinance is adopted under section 4 of this chapter, any bonds, leases, contractual agreements, or other obligations issued, entered into, or in effect on or before the date the ordinance is adopted are transferred to and assumed by the consolidated entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-2.5-9-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-4
Inclusion of tax in displayed price; offer to assume or absorb tax; unlawful price advertising; offense
Status: in_force

Sec. 4. A person who:

(1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes;

(2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; or

(3) offers to refund part of a customer's state gross retail or use tax as a part of a sale;

commits a Class B infraction.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.7; P.L.218-2017, SEC.10.
Ind. Code § 6-1.1-31-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-8
Exchange of information with other states or United States
Status: in_force

Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, furnish any information in its possession to such an officer or agency if the information is furnished under a reciprocal arrangement which provides that the department shall receive like information from the officer or agency.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.224.
Ind. Code § 6-9-33-9 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-9
Payment of obligations
Status: in_force

Sec. 9. (a) Obligations entered into before January 1, 2009, for the acquisition, expansion, remodeling, and improvement of an athletic and exhibition coliseum shall be retired by using money collected from a tax imposed under this chapter.

(b) With respect to obligations for which a pledge has been made under this section before January 1, 2009, the general assembly covenants with the holders of these obligations that:

(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this chapter; and

(2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed under this chapter may be used;

as long as the payment of any of those obligations is outstanding.

As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.19.
Ind. Code § 6-1.1-42-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-7
Powers of designating body
Status: in_force

Sec. 7. A designating body may, by resolution, do the following:

(1) Impose a fee for filing an application to designate an area as a zone or to approve a deduction. The fee may be sufficient to defray actual processing and administrative costs associated with the application.

(2) Establish general written standards for declaring an area as a zone. The written standards must be reasonably related to accomplishing the purposes of this chapter.

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.2.
Ind. Code § 6-1.1-15-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-7
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.291-1985, SEC.18.
Ind. Code § 6-9-45-7 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-7
Distribution of tax revenue
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 town fiscal officer upon warrants issued by the state comptroller.

As added by P.L.254-2015, SEC.1. Amended by P.L.9-2024, SEC.255.
Ind. Code § 6-1.1-37-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-4
False claim for veteran's property tax deduction
Status: in_force

Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 (before its expiration) or IC 6-1.1-12-14 when the person is not entitled to the deduction, commits a Class B misdemeanor.

[Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6-1-7-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.608; P.L.68-2025, SEC.81; P.L.230-2025, SEC.56; P.L.157-2026, SEC.91.