Ind. Code § 6-3.1-17.1-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-7
Amount of credit; computation
Status: in_force

Sec. 7. (a) Subject to IC 5-28-6-9, the Indiana economic development corporation may award a credit to a qualified taxpayer against the qualified taxpayer's state tax liability in the taxable year in which the qualified taxpayer completes restoration and preservation of a qualified historic structure if the total amount of qualified rehabilitation expenditures incurred by the qualified taxpayer equals five thousand dollars ($5,000) or more.

(b) The amount of the credit is equal to:

(1) twenty-five percent (25%) of the qualified rehabilitation expenditures that the qualified taxpayer makes for the restoration and preservation of a qualified historic structure; or

(2) thirty percent (30%) of the qualified rehabilitation expenditures that the qualified taxpayer makes for the restoration and preservation of a qualified historic structure that is:

(A) owned by a taxpayer that is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; or

(B) not income producing.

(c) If the Indiana economic development corporation awards credits under this chapter, the department of state revenue and the office of community and rural affairs shall administer the allowance of the credits.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-1.1-45.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-3
County auditor action on petition; correction of defects; forwarding
Status: in_force

Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The petitioner may correct the defects and file the completed petition with the county auditor. On receipt of a complete petition, the county auditor shall forward a copy of the complete petition to:

(1) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township;

(2) the owner, if different from the petitioner;

(3) all persons that have, as of the date of the filing of the petition, a substantial property interest of public record in the brownfield;

(4) the board;

(5) the fiscal body;

(6) the department of environmental management; and

(7) the department.

As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.305.
Ind. Code § 6-3.1-24-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-12
Carryover of unused tax credit; assignment of all or part of the credit
Status: in_force

Sec. 12. (a) If the amount of the credit determined under section 8 or 8.5 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's following five (5) taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A taxpayer is not entitled to a carryback or a refund of any unused credit amount.

(b) If the corporation certifies a credit for an investment that is made after June 30, 2020, and before July 1, 2029, the taxpayer may assign all or part of the credit to which the taxpayer is entitled under this chapter, subject to the limitations set forth in subsection (c).

(c) The following apply to the assignment of a credit under this chapter:

(1) A taxpayer may not assign all or part of a credit or credits to a particular person in amounts that are less than ten thousand dollars ($10,000).

(2) Before a credit may be assigned, the taxpayer must notify the corporation of the assignment of the credit in the manner prescribed by the corporation.

(3) An assignment of a credit must be in writing, and both the taxpayer and assignee shall report the assignment on the taxpayer's and assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department.

(4) Once a particular credit or credits are assigned, the assignee may not assign all or part of the credit or credits to another person.

(5) A taxpayer may not receive value in connection with an assignment under this section that exceeds the value of that part of the credit assigned.

Nothing in this subsection shall prevent a taxpayer from combining individual credits of less than ten thousand dollars ($10,000) for assignment.

(d) The corporation shall collect and compile data on the assignments of tax credits under this chapter and determine the effectiveness of each assignment in getting projects completed. The corporation shall report its findings under this subsection to the legislative council in an electronic format under IC 5-14-6 before November 1, 2022. This subsection expires January 1, 2023.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.5; P.L.193-2005, SEC.19; P.L.158-2019, SEC.14; P.L.165-2021, SEC.85; P.L.162-2026, SEC.11.
Ind. Code § 6-1.1-10-44 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-44
Enterprise information technology equipment
Status: in_force

Sec. 44. (a) As used in this section, "designating body" means the fiscal body of:

(1) a county that does not contain a consolidated city; or

(2) a municipality.

(b) As used in this section, "eligible business" means an entity that meets the following requirements:

(1) The entity is engaged in a business that:

(A) operates; or

(B) leases qualified property for use in;

one (1) or more facilities or data centers dedicated to computing, networking, or data storage activities.

(2) The entity's qualified property is located at a facility or data center in Indiana.

(3) The entity, the lessor of qualified property (if the entity is a lessee), and all lessees of qualified property invest in the aggregate at least twenty-five million dollars ($25,000,000) in real and personal property at the facility or data center after June 30, 2012.

(4) The average wage of employees who are located in the county or municipality and engaged in the operation of the facility or data center is at least one hundred twenty-five percent (125%) of the county average wage for the county in which the facility or data center operates.

(c) As used in this section, "enterprise information technology equipment" means the following:

(1) Hardware supporting computing, networking, or data storage functions, including servers and routers.

(2) Networking systems having an industry designation as equipment within the "enterprise" or "data center" class of networking systems that support the computing, networking, or data storage functions.

(3) Generators and other equipment used to ensure an uninterrupted power supply to equipment described in subdivision (1) or (2).

The term does not include computer hardware designed for single user, workstation, or departmental level use.

(d) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6.

(e) As used in this section, "municipality" has the meaning set forth in IC 36-1-2-11.

(f) As used in this section, "qualified property" means enterprise information technology equipment purchased after June 30, 2012, and any additions to or replacements to such property.

(g) A designating body may enter into an agreement with an eligible business to grant the eligible business a property tax exemption. In the case of a county, the exemption applies only to qualified property that is located in unincorporated territory of the county. In the case of a municipality, the exemption applies only to qualified property that is located in the municipality. The property tax exemption applies to the qualified property only if the designating body and the eligible business enter into an agreement concerning the property tax exemption. The agreement must specify the duration of the property tax exemption. The agreement may specify that if the ownership of qualified property is transferred by an eligible business, the transferee is entitled to the property tax exemption on the same terms as the transferor. If a designating body enters into an agreement with an eligible business, the qualified property owned by the eligible business is exempt from property taxation as provided in the resolution and the agreement.

(h) If a designating body enters into an agreement under subsection (g) to provide a property tax exemption, the property tax exemption continues for the period specified in the agreement.

As added by P.L.163-2009, SEC.1. Amended by P.L.173-2011, SEC.1; P.L.158-2012, SEC.1; P.L.256-2019, SEC.1.
Ind. Code § 6-2.5-5-15.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-15.5
Motor vehicles; intrafamilial title transfers
Status: in_force

Sec. 15.5. A transaction involving a motor vehicle is exempt from the state gross retail tax, if:

(1) the transaction consists of changing the motor vehicle title to add or delete an individual; and

(2) the individual being added or deleted is the spouse, child, grandparent, parent, or sibling of an owner.

As added by P.L.73-1993, SEC.1.
Ind. Code § 6-9-33-7 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-7
Payment of receipts to county treasurer
Status: in_force

Sec. 7. The amounts received from the county supplemental food and beverage tax imposed under this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.8-2000, SEC.3. Amended by P.L.9-2024, SEC.246.
Ind. Code § 6-3.6-6-21.3 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-21.3
Allocation and distribution of certain revenue; merger of school corporations or civil taxing units
Status: in_force

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

Sec. 21.3. (a) This section:

(1) does not apply to:

(A) distributions made under this chapter to a civil taxing unit for fire protection services within a fire protection territory established under IC 36-8-19; or

(B) distributions of revenue under section 9 of this chapter; and

(2) applies only to the following:

(A) Any allocation or distribution of revenue under section 3(a)(2) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal on January 1, 2017).

(B) Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal on January 1, 2017).

(b) Subject to subsection (a), if two (2) or more:

(1) school corporations; or

(2) civil taxing units;

of an adopting county merge or consolidate to form a single school corporation or civil taxing unit, the school corporation or civil taxing unit that is in existence on January 1 of the current year is entitled to the combined pro rata distribution of the revenue under section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) allocated to each applicable school corporation or civil taxing unit in existence on January 1 of the immediately preceding calendar year prior to the merger or consolidation.

(c) The department of local government finance shall make adjustments to civil taxing units in accordance with IC 6-1.1-18.5-7.

As added by P.L.137-2024, SEC.10.
Ind. Code § 6-1.1-8-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-10
Pipe line companies
Status: in_force

Sec. 10. (a) The fixed property of a pipe line company consists of real property which is not part of a pipe line or right-of-way of the company.

(b) A pipe line company's property which is not described in subsection (a) 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's pipe lines are located. 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 pipe line company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's pipe lines in the taxing district, and the denominator of which is the length of the company's pipe lines in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(8).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.61; P.L.182-2009(ss), SEC.96.
Ind. Code § 6-8-11-11 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-11
Contributions by employee
Status: in_force

Sec. 11. (a) A medical care savings account program established by an employer under this chapter may allow an employee to contribute money to the medical care savings account established for the employee. However, an employee may not contribute an amount larger than necessary to make the balance in the account equal the deductible.

(b) Notwithstanding sections 17 and 23 of this chapter, if an employee contributes money to an account under this section:

(1) the money may be withdrawn from the account by the employee at any time and for any purpose without a penalty;

(2) the withdrawal of the money by the employee is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7; and

(3) income earned on the money while it is in the account is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-6-2.5-61 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-61
Composite and modified reports
Status: in_force

Sec. 61. The department may aggregate the information required in any of the reports required by this chapter into one (1) or more composite or modified reports in order to avoid duplicate reporting.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-41-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-16
Town of Zionsville; cumulative fund for fire protection and related services
Status: in_force

Sec. 16. (a) This section applies to the town of Zionsville.

(b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described in IC 36-8-14 to be a fund of the town beginning in 2014.

As added by P.L.257-2013, SEC.32.
Ind. Code § 6-9-26-2 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-2
Definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-1.1-8-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-26
Valuation of company property
Status: in_force

Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value of the property of each public utility company. Except for wind power devices described in section 19.5 of this chapter and railcar companies, the department of local government finance shall determine that just value by first determining the approximate unit value of each public utility company. The value of the distributable property of a public utility company, other than a railcar company, equals the remainder of:

(1) the unit value of the company; minus

(2) the value of the company's fixed property.

The value of the distributable property of a railcar company equals the value of all of the company's distributable property multiplied by the adjustment factor provided under section 12 of this chapter.

(b) In order to determine the unit value of a public utility company, the department of local government finance may consider:

(1) book value;

(2) cost of replacement or reproduction, less depreciation;

(3) cost of establishing and developing the business;

(4) amount and market value or sales price of outstanding securities;

(5) valuations determined by another governmental agency or indicated by a judicial decision, including but not limited to determinations made for rate making purposes;

(6) statistics and reports prepared or filed by the company;

(7) statistics and reports prepared by another governmental agency or by a private organization if the organization is considered reliable by investors and investment dealers;

(8) earnings capitalized at a reasonable rate; and

(9) any other information which the department considers relevant.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-5; 6-1-44-3 part; 6-1-44-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.6; Acts 1982, P.L.43, SEC.3; P.L.59-1985, SEC.5; P.L.90-2002, SEC.77; P.L.38-2021, SEC.12; P.L.144-2023, SEC.2.
Ind. Code § 6-1.1-2-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-7
Exempt property
Status: in_force

Sec. 7. (a) As used in this section, "nonbusiness personal property" means personal property that is not:

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

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

(3) held as an investment.

(b) The following property is not subject to assessment and taxation under this article:

(1) A commercial vessel that is subject to the net tonnage tax imposed under IC 6-6-6.

(2) A vehicle that is subject to the vehicle excise tax imposed under IC 6-6-5.

(3) A motorized boat or sailboat that is subject to the boat excise tax imposed under IC 6-6-11.

(4) Property used by a cemetery (as defined in IC 23-14-33-7) if the cemetery:

(A) does not have a board of directors, board of trustees, or other governing authority other than the state or a political subdivision; and

(B) has had no business transaction during the preceding calendar year.

(5) A commercial vehicle that is subject to the annual excise tax imposed under IC 6-6-5.5.

(6) Inventory.

(7) A recreational vehicle or truck camper that is subject to the annual excise tax imposed under IC 6-6-5.1.

(8) The following types of nonbusiness personal property:

(A) All-terrain vehicles.

(B) Snowmobiles.

(C) Rowboats, canoes, kayaks, and other human powered boats.

(D) Invalid chairs.

(E) Yard and garden tractors.

(F) Trailers that are not subject to an excise tax under:

(i) IC 6-6-5;

(ii) IC 6-6-5.1; or

(iii) IC 6-6-5.5.

(9) For an assessment date after December 31, 2018, heavy rental equipment (as defined in IC 6-6-15-2) that is rented or held for rental or sale, the rental of which is or would be subject to the heavy equipment rental excise tax provisions under IC 6-6-15; provided, however, that a rentee that is exempt under IC 6-6-15-4(a)(3) from such excise tax shall be subject to the provisions of this article on such equipment.

As added by P.L.1-1990, SEC.66. Amended by P.L.52-1997, SEC.1; P.L.181-1999, SEC.1; P.L.146-2008, SEC.50; P.L.131-2008, SEC.3; P.L.1-2009, SEC.27; P.L.256-2017, SEC.1; P.L.188-2018, SEC.1; P.L.234-2019, SEC.1.
Ind. Code § 6-3.6-6-0.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-0.5
"Nonmunicipal civil taxing unit"
Status: in_force

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

Effective 7-1-2028.

Sec. 0.5. As used in this chapter, "nonmunicipal civil taxing unit" means townships, libraries, and all other civil taxing units that imposed an ad valorem property tax levy in the county for the calendar year preceding the distribution year, except that the term does not include counties, cities, towns, or school corporations. The term does include those civil taxing units whose budgets require binding review by another local unit.

As added by P.L.68-2025, SEC.117.
Ind. Code § 6-1.1-36-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-9
Failure to make official certificate or perform clerical duty within time required; effect
Status: in_force

Sec. 9. An officer's failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity of an assessment, tax levy, or tax collection.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-60-2.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.6-7-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-6
Separate accounting of revenue; record keeping
Status: in_force

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the revenue is used only for the purposes for which the tax was imposed.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-70-1 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-9-14-9 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-9
Expiration
Status: in_force

Sec. 9. This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.97.
Ind. Code § 6-2.5-1-22.4 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-22.4
"Prepaid wireless calling service"
Status: in_force

Sec. 22.4. "Prepaid wireless calling service" means a telecommunications service that:

(1) provides the right to use mobile wireless service as well as other nontelecommunications services, including:

(A) the download of digital products delivered electronically; and

(B) content and ancillary services;

(2) must be paid for in advance; and

(3) is sold in predetermined units or dollars of which the number declines with use in a known amount.

As added by P.L.145-2007, SEC.4.
Ind. Code § 6-6-1.1-506 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-506
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3-4.5-10 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-10
Reporting and payment requirements; tiered partners; rules
Status: in_force

Sec. 10. (a) The direct and indirect partners of an audited partnership that are tiered partners, and all of the partners, owners, and beneficiaries of those tiered partners that are subject to tax under IC 6-3 or IC 6-5.5, are subject to the reporting and payment requirements of section 8 of this chapter.

(b) The tiered partners who are partnerships are entitled to make the elections provided by section 9(c) of this chapter, provided that such an election is made not later than the due date by which the tiered partner is otherwise required to furnish statements or other reports to its partners under section 8(b)(2) of this chapter.

(c) The department may adopt rules under IC 4-22-2 to establish procedures and interim time periods for the reports and payments required by tiered partners and their partners, owners, and beneficiaries and for making the elections under section 9(c) of this chapter.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-3.1-13-20 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-20
Claiming credit; election to receive payment in lieu of credit; submission of required information to department of state revenue
Status: in_force

Sec. 20. (a) Except as provided in subsection (b), a taxpayer claiming a credit under this chapter must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department determines necessary for the calculation of the credit provided by this chapter and the determination of whether the credit was properly claimed.

(b) Notwithstanding subsection (a), if a taxpayer is entitled to a credit under this chapter, the taxpayer may, with the approval of the corporation, elect to forgo claiming the credit against any state tax liability and submit the credit to the department with a request to receive a payment from the corporation, to be paid from funds appropriated to the corporation for business promotion and innovation that is equal to the credit for that taxable year as provided in IC 6-3-5-5.

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.78; P.L.135-2022, SEC.9; P.L.213-2025, SEC.74.
Ind. Code § 6-1.1-10-34 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-34
Contracts relating to certain exempt property; unenforceability
Status: in_force

Sec. 34. (a) A contract is not valid or enforceable in any court of this state if:

(1) the contract is related to tangible property which is given, devised, or bequeathed to an educational, literary, scientific, religious, or charitable institution;

(2) the contract provides that the institution shall pay any income or proceeds received for the tangible property to the donor, or other person designated by the donor, for life or for a determinate period of time; and

(3) the contract does not provide that all property taxes that the donor would have paid if the donor had retained title to the property shall be paid by:

(A) the donor;

(B) the person, if any, designated by the donor to receive the income or proceeds; or

(C) the institution.

(b) Tangible property transferred in the manner described in subsection (a) is subject to property taxation to the same extent as tangible property which is owned by an individual.

(c) This section does not apply to real property transferred under contracts which were entered into before March 9, 1937.

[Pre-1975 Property Tax Recodification Citation: 6-1-18-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.6.
Ind. Code § 6-1.1-45.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-5
County property tax assessment board of appeals recommendation; notice; forwarding
Status: in_force

Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petitioner if the board determines that:

(1) the brownfield was acquired or is proposed to be acquired as a result of:

(A) sale or abandonment in a bankruptcy proceeding;

(B) foreclosure or a sheriff's sale;

(C) receivership; or

(D) purchase from a political subdivision;

(2) the plan referred to in section 2(5) of this chapter is in the best interest of the community;

(3) the waiver or reduction of the delinquent tax liability:

(A) is in the public interest; and

(B) will facilitate development or use of the brownfield;

(4) the petitioner:

(A) has not had an ownership interest in an entity that contributed; and

(B) has not contributed;

to the contaminant or contaminants on the brownfield;

(5) the department of environmental management has determined that the property is a brownfield;

(6) if the petitioner is the owner of the brownfield, the delinquent tax liability sought to be waived or reduced arose before the petitioner's acquisition of the brownfield; and

(7) no part of the delinquent tax liability can reasonably be collected from a person other than the owner of the brownfield.

(b) After the hearing and completion of any additional investigation of the brownfield or of the petitioner that the board considers necessary, the board shall:

(1) give notice, by mail, to the parties listed in section 4(1) of this chapter of the board's recommendation that:

(A) the fiscal body deny the petition; or

(B) the department:

(i) deny the petition;

(ii) waive the delinquent tax liability, subject to section 8(g) of this chapter; or

(iii) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter; and

(2) forward to the department and the fiscal body a copy of:

(A) the board's recommendation; and

(B) the documents submitted to or collected by the board at the public hearing or during the course of the board's investigation of the brownfield or of the petitioner.

As added by P.L.208-2005, SEC.1.
Ind. Code § 6-8.1-14-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 14 / Section 6-8.1-14-4
Contents of report
Status: in_force

Sec. 4. The report prepared under section 3 of this chapter must include the following:

(1) Areas of recurring taxpayer noncompliance.

(2) A statistical study under IC 6-8.1-7-2 from the department audit process, including the following:

(A) The statute or rule violated by the taxpayers.

(B) The amount of tax involved.

(C) The industry or business of the taxpayers.

(D) The number of years in the audit period.

(E) The use of professional tax preparation assistance by the taxpayers.

(F) The filing of appropriate tax returns by the taxpayers.

(3) Recommendations for improving taxpayer compliance and department administration by the following:

(A) The adoption of new or amended statutes and rules.

(B) Improvements in the training of department employees.

(C) Improvements in taxpayer communication and education.

(D) Increases in the enforcement capability of the department.

(4) The certification required under IC 6-8.1-3-2.6.

(5) The following information:

(A) The number of taxpayers.

(B) The amount of gross collections.

(C) The amount of net collections.

(D) The amount of refunds.

(E) The amount of collection allowances.

(F) The amount of administrative costs.

(G) The amount of delinquencies by type of tax collected by the department.

As added by P.L.332-1989(ss), SEC.39. Amended by P.L.130-2018, SEC.31.
Ind. Code § 6-6-9.7-3 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-3
"Passenger motor vehicle" defined
Status: in_force

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

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.
Ind. Code § 6-1.1-6.2-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-18
Notice of withdrawal of land to recorder and auditor
Status: in_force

Sec. 18. If land classified as a windbreak is withdrawn from the classification, the department of natural resources shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-21.4-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-5
Effects on levy excess funds
Status: in_force

Sec. 5. The proceeds of a loan received by an eligible school corporation under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the eligible school corporation for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.

As added by P.L.131-2008, SEC.5.
Ind. Code § 6-9-55-5 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-5
Rate
Status: in_force

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

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

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

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-1.1-6-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-0.5
"Geo-referenced"
Status: in_force

Sec. 0.5. As used in this chapter, "geo-referenced" means a photo with a minimum horizontal accuracy of plus or minus six (6) meters at one (1) meter resolution.

As added by P.L.219-2014, SEC.1.
Ind. Code § 6-1.1-4-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-5.5
Petition for reassessment under county reassessment plan
Status: in_force

Sec. 5.5. (a) A petition for the reassessment of a real property group designated under a county's reassessment plan prepared under section 4.2 of this chapter may be filed with the department of local government finance not later than forty-five (45) days after notice of assessment. A petition for reassessment of real property applies only to the most recent real property assessment date.

(b) The petition for reassessment must be signed by the lesser of one hundred (100) owners of parcels in the group or five percent (5%) of owners of parcels in the group. The signatures on the petition must be verified by the oath of one (1) or more of the signers. A certificate of the county auditor stating that the signers constitute the required number of owners of taxable real property in the group of parcels must accompany the petition.

(c) Upon receipt of a petition under subsection (a), the department of local government finance may order a reassessment under section 9 of this chapter or conduct a reassessment under section 31.5 of this chapter.

As added by P.L.112-2012, SEC.5.
Ind. Code § 6-9-71-2 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-2
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.120.
Ind. Code § 6-1.1-35.7-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-5
Period of certification revocation; effect of revocation on contracts
Status: in_force

Sec. 5. (a) The department may revoke a certification issued under 50 IAC 15 for not more than three (3) years if the department determines by a preponderance of the evidence that the township assessor, county assessor, employee of the township assessor or county assessor, or appraiser violated any provision of this chapter.

(b) If an appraiser's certification is revoked:

(1) any contract for appraisal of property in Indiana that the appraiser has entered into is void; and

(2) the appraiser may not receive any additional payments under the contract.

(c) A contract entered into by an appraiser for appraisal of property in Indiana must contain a provision specifying that the contract is void if the appraiser's certification is revoked under this chapter.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-1.1-24-5.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.2
Repealed
Status: repealed

As added by P.L.124-1998, SEC.2. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-1.1-34-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-6
Notice of new assessment ratio
Status: in_force

Sec. 6. (a) After the department of local government finance calculates a new assessment ratio for a school corporation and before publishing the new ratio, the department shall send a notice of the new assessment ratio to the county auditor, the county assessor, and the governing body of the school corporation. The department of local government finance shall send these notices before March 2 of each year in which the department calculates a new assessment ratio for the school corporation.

(b) Within thirty (30) days after notification of a new assessment ratio, the county auditor, the county assessor, or the governing body of the school corporation may:

(1) examine and verify the data of the department of local government finance; and

(2) make suggestions concerning the values established by the department.

(c) Before April 15 of each year in which the department of local government finance calculates a new assessment ratio for the school corporation, the department shall publish the new assessment ratio.

[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.130; P.L.90-2002, SEC.242.
Ind. Code § 6-9-34-7 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-7
Covenant of general assembly; impairment of bonds
Status: in_force

Sec. 7. With respect to:

(1) bonds, leases, or other obligations to which the city has pledged revenues under this chapter; and

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

the general assembly covenants with the city and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the city ticket tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-1.1-6.7-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-10
Mineral production on land classified as filter strip; assessment
Status: in_force

Sec. 10. If any oil, gas, stone, coal, or other mineral is obtained from land that is classified as a filter strip, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-12.1-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.5
Repealed
Status: repealed

As added by Acts 1981, P.L.72, SEC.5. Amended by P.L.63-1985, SEC.1; P.L.74-1987, SEC.8; P.L.56-1988, SEC.9; P.L.56-1991, SEC.3; P.L.43-1992, SEC.1; P.L.65-1993, SEC.8; P.L.25-1995, SEC.21; P.L.6-1997, SEC.59; P.L.4-2000, SEC.8. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-3.6-10-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-2
Economic development purposes; use of revenue
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. 2. A county, city, or town may use revenue allocated for economic development purposes under IC 6-3.6-6-9 for any combination of the following purposes:

(1) To pay all or a part of the interest owed by a private developer or user on a loan extended by a financial institution or other lender to the developer or user if the proceeds of the loan are or are to be used to finance an economic development project.

(2) For the retirement of bonds for economic development projects.

(3) For leases or for leases or bonds entered into or issued before the date the county economic development income tax (IC 6-3.5-7 repealed) was imposed if the purpose of the lease or bonds would have qualified as a purpose under this article at the time the lease was entered into or the bonds were issued.

(4) The construction or acquisition of, or remedial action with respect to, a capital project for which the unit is empowered to issue general obligation bonds or establish a fund under any statute listed in IC 6-1.1-18.5-9.8.

(5) The retirement of bonds issued under any provision of Indiana law for a capital project.

(6) The payment of lease rentals under any statute for a capital project.

(7) Contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects.

(8) Operating expenses of a governmental entity that plans or implements economic development projects.

(9) Funding of a revolving fund established under IC 5-1-14-14.

(10) For a regional venture capital fund or a local venture capital fund.

(11) For any lawful purpose for which money in any of its other funds may be used.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.23.
Ind. Code § 6-2.5-1-27 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-27
"Tangible personal property"
Status: in_force

Sec. 27. "Tangible personal property" means personal property that:

(1) can be seen, weighed, measured, felt, or touched; or

(2) is in any other manner perceptible to the senses.

The term includes electricity, water, gas, steam, and prewritten computer software.

As added by P.L.257-2003, SEC.18.
Ind. Code § 6-3-6-12 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-12
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.612. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-40-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-5
"Taxpayer"
Status: in_force

Sec. 5. As used in this chapter, "taxpayer" means an individual who:

(1) is a physician engaged in the practice of medicine;

(2) has an ownership interest in a corporation, limited liability company, partnership, or other legal entity organized to provide health care services as a physician owned entity;

(3) is not employed by a health system (as defined in IC 16-18-2-168.5); and

(4) has any state income tax liability.

As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.73.
Ind. Code § 6-3.1-17.1-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-11
Credit assignment
Status: in_force

Sec. 11. (a) A qualified taxpayer may assign any part of the credit that the qualified taxpayer may claim under this chapter. A credit that is assigned under this section remains subject to this chapter. If a qualified taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequently assign all or part of the credit to another qualified taxpayer. A qualified taxpayer may make only one (1) assignment of a credit.

(b) An assignment of a credit must be in writing, and both the qualified taxpayer and assignee shall report the assignment on the qualified taxpayer's and the assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department. A qualified taxpayer may not receive value in connection with an assignment under this section that exceeds the value of the part of the credit assigned.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-1.1-52-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-8
Procedures for property tax deferral; loan application and agreement
Status: in_force

Sec. 8. (a) Before October 1, 2025, the department of local government finance shall prescribe and make available to the public a tax deferral loan application and agreement that must be used for purposes of this chapter.

(b) A qualified individual wishing to obtain a deferral of homestead property tax liability for a calendar year must file with the county auditor a completed loan application on or before January 15 of the calendar year in which the property taxes are first due and payable and enter into a tax deferral agreement with the county auditor before March 1 of that year. Any recording fees required by a county recorder to file the application shall be paid by the taxpayer.

(c) An application for a deferral must be filed with the county auditor in the county where the homestead is located. Upon the filing of an application, the county auditor shall immediately:

(1) notify the county treasurer and transmit the information that the county treasurer needs to match the application with the county treasurer's records related to the homestead; and

(2) review the application to determine:

(A) whether the applicant qualifies for a deferral; and

(B) the amount that may be deferred.

(d) After an initial application, an applicant remains eligible for a deferral in subsequent years so long as the applicant continues to meet the eligibility requirements for deferral under this chapter.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-6-16-6 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-6
Distributions; apportionment among taxing districts in the county
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. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the vehicle sharing 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 vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.

(d) The county treasurer shall deposit vehicle sharing 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 vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.

(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.

(g) All distributions from the vehicle sharing 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.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215.
Ind. Code § 6-1.1-24-3.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-3.4
Requests for information in an alternative form
Status: in_force

Sec. 3.4. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county auditor or county executive may omit descriptions of tracts or items of real property from a published notice of sale or other transfer under this chapter if the county auditor or county executive, as applicable, makes the information available on the website of the county government or the county government's contractor and in an alternative form upon request.

(b) A person who requests information in an alternative form concerning descriptions of tracts or items of real property to which this section applies may specify whether the person prefers to receive the information in an electronic format, on a digital storage medium, or in printed form. A county auditor or county executive, as applicable, who has a duty under this chapter to make the information available in an alternative form upon request shall furnish the information in the alternative form specified by the requesting person. The department of local government finance shall prescribe the allowable file formats when the information is requested in an electronic format or on a digital storage medium.

As added by P.L.187-2016, SEC.3. Amended by P.L.1-2025, SEC.85.
Ind. Code § 6-3-4.5-2 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-2
Amended return; pass through entity; adjustment for a review year; state adjustment; partnerships and tiered partners; numerical tier
Status: in_force

Sec. 2. The following apply for purposes of this chapter:

(1) If a taxpayer has not filed a return under IC 6-3 or IC 6-5.5 for a taxable year, review year, or adjustment year, any reference to an amended return shall be a reference to an original return that includes any adjustments under this chapter.

(2) If a taxpayer is a partnership or pass through entity and has not issued a statement to its owners or beneficiaries, any reference to an amended statement shall be a reference to an original statement that includes any adjustment under this chapter.

(3) Any reference to tax shall include interest under IC 6-8.1-10-1 and penalties under IC 6-8.1.

(4) In the case of a final federal adjustment for a review year that is required, the adjustment shall be treated as:

(A) occurring in the review year, if and to the extent the adjustment:

(i) results in an imputed underpayment for federal purposes to the partnership;

(ii) would result in an imputed underpayment for federal purposes to the partnership for the review year except that the adjustment is reported by the partners of the partnership in the manner provided under Section 6225(c)(2) of the Internal Revenue Code; or

(iii) results in an adjustment that is passed through to the review year partners for federal tax purposes, in the case of a partnership that makes a valid election pursuant to Section 6226 of the Internal Revenue Code; or

(B) occurring in the adjustment year, to the extent a tax attribute is taken into account by the partnership as provided under Section 6225(a)(2) of the Internal Revenue Code and regardless of whether the item is a separately stated item for partners for federal income tax purposes.

(C) For purposes of clauses (A) and (B):

(i) a federal adjustment netted against another federal adjustment for purposes of determining an imputed underpayment for federal purposes to the partnership, or for purposes of determining a partner's federal tax due with respect to a review year, is considered to occur in the review year;

(ii) a federal adjustment permitted to reduce the imputed underpayment for federal purposes for a partnership, or permitted for purposes of determining a partner's federal tax due or federal tax attributes with respect to a review year, and not otherwise described in item (i), is considered to occur in the review year; and

(iii) if an adjustment related to a review year affects a tax attribute of a partner such that the partner is required to change one (1) or more tax attributes for federal purposes for a year other than the review year, the partner shall treat the change in the tax attribute as occurring for Indiana purposes in the same year as the change is required for federal purposes.

(5) In the case of a state adjustment, the change shall be treated as occurring in the taxable year to which the state adjustment relates, unless the adjustment is treated as occurring in a different year as a result of subdivision (4).

(6) For taxable years beginning before January 1, 2017, any reference to IC 6-3.6 shall be construed to include IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7, prior to their repeal.

(7) With respect to partnerships and tiered partners:

(A) a partner that is a partnership that receives a report of partnership adjustments, receives a final federal adjustment, or files an amended return is considered a tier one (1) entity;

(B) a tiered partner that is a direct partner of a tier one (1) entity is considered a tier two (2) entity; and

(C) each tiered partner that is an owner, beneficiary, or partner of an entity that is a tier two (2) entity or higher shall be assigned a tier number that is one (1) tier higher and is considered an entity in that tier.

If, after application of this subdivision, a tiered partner is assigned to more than one (1) tier, the tiered partner shall be treated as being assigned to the highest numerical tier to which the tiered partner could be assigned.

(8) In the case of a partnership or tiered partner that is assigned a numerical tier, the applicable deadline for purposes of this chapter is:

(A) in the case of a tier one (1) entity receiving a report of partnership adjustments, ninety (90) days from the date the report of partnership adjustments is final;

(B) in the case of a tier one (1) entity that has received a final federal adjustment, one hundred eighty (180) days from the final determination date for a final determination date before January 1, 2026, and one (1) year from the final determination date for a final determination date after December 31, 2025;

(C) in the case of a tier one (1) entity that has filed an amended return under this chapter other than an amended return resulting from a final federal adjustment, zero (0) days; and

(D) in the case of a tiered partner that has received adjustments resulting from a tier one (1) partnership, a number of days equal to:

(i) the number of days described in clauses (A) through (C), as applicable; plus

(ii) thirty (30) multiplied by the tier number assigned to the tiered partner; minus

(iii) thirty (30).

However, if a tiered partner receives an adjustment reported on a partnership audit tracking report under Section 6226 of the Internal Revenue Code, the time period applicable for the tiered partner is the longer of the time period described in clause (D) or ninety (90) days from the date prescribed in Section 6226(b)(4)(B) of the Internal Revenue Code, and any other applicable deadlines under this subdivision or subdivision (9).

(9) Any reference to an election under section 9(c) of this chapter includes an election under sections 6(d) and 8(c) of this chapter.

(10) In the case of a direct partner or indirect partner that is not a tiered partner, the applicable deadline for purposes of this chapter is ninety (90) days after the applicable deadline that is determined for the partnership or tiered partner under subdivision (8). If a direct partner or indirect partner described in this subdivision is subject to more than one (1) applicable deadline, the applicable deadline is the latest date determined under this subdivision.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.42; P.L.128-2026, SEC.21.
Ind. Code § 6-1.1-31-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-5
True tax value; factors considered by assessing officials
Status: in_force

Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are the basis for determining the true tax value of tangible property.

(b) Assessing officials shall:

(1) comply with the rules, appraisal manuals, bulletins, and directives adopted by the department of local government finance;

(2) use the property tax forms, property tax returns, and notice forms prescribed by the department; and

(3) collect and record the data required by the department.

(c) In assessing tangible property, the assessing officials may consider factors in addition to those prescribed by the department of local government finance if the use of the additional factors is first approved by the department. Each assessing official shall indicate on the official's records for each individual assessment whether:

(1) only the factors contained in the department's rules, forms, and returns have been considered; or

(2) factors in addition to those contained in the department's rules, forms, and returns have been considered.

[Pre-1975 Property Tax Recodification Citations: 6-1-23-8; 6-1-26-1(c); 6-1-26-15; 6-1-26-16; 6-1-33-2; 6-1-33-7; 6-1-34-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.22; P.L.6-1997, SEC.103; P.L.90-2002, SEC.221; P.L.1-2004, SEC.39 and P.L.23-2004, SEC.42; P.L.146-2008, SEC.271.
Ind. Code § 6-3.1-34-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-16
Factors considered in determining whether to award a credit
Status: in_force

Sec. 16. The corporation shall consider the following factors in deciding whether to award a credit under this chapter for a proposed qualified investment:

(1) Evidence that the project aligns with the community's development plans.

(2) The economic development potential for the project for which the taxpayer proposes to make the qualified investment.

(3) Evidence of barriers preventing the development or redevelopment of the qualified redevelopment site in which the qualified investment is made, such as significant environmental contamination requiring remediation.

(4) The level of commitment by the public sector and local government to assist in the financing of improvements or redevelopment activities benefiting the qualified redevelopment site in which the qualified investment is made.

(5) Evidence of support by residents, businesses, and private organizations in the surrounding community for the project for which the taxpayer proposes to make the qualified investment.

(6) The level of economic distress in the surrounding community and the extent to which the project for which the taxpayer proposes to make the qualified investment mitigates the economic distress.

(7) The extent to which the project is estimated to enhance the economic opportunity, health, safety, aesthetics, or amenities of the community in a manner that:

(A) improves quality of life factors for residents of the region; and

(B) increases the ability of the region to attract and retain a talented workforce.

(8) Any other factors as determined by the corporation.

As added by P.L.158-2019, SEC.29. Amended by P.L.135-2022, SEC.15.
Ind. Code § 6-1.1-1-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-6
"Exemption"
Status: in_force

Sec. 6. "Exemption" means a situation where a certain type of property, or the property of a certain kind of taxpayer, is not taxable under this article.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-12-26.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-26.1
Solar power devices
Status: in_force

Sec. 26.1. (a) This section applies only to a solar power device that is installed after December 31, 2011.

(b) This section does not apply to a solar power device that is owned or operated by a person that provides electricity at wholesale or retail for consideration other than a person that:

(1) participates in a net metering or feed-in-tariff program offered by an electric utility with respect to the solar power device; or

(2) is the owner or host of the solar power device site and a person consumes on the site the equivalent amount of electricity that is generated by the solar power device on an annual basis even if the electricity is sold to a public utility, including a solar power device directly serving a public utility's business operations site.

(c) For purposes of this section, "solar power device" means a device, such as a solar thermal, a photovoltaic, or other solar energy system, that is designed to use the radiant light or heat from the sun to produce electricity.

(d) The owner of real property equipped with a solar power device that is assessed as a real property improvement may have deducted annually from the assessed value of the real property an amount equal to:

(1) the assessed value of the real property with the solar power device included; minus

(2) the assessed value of the real property without the solar power device.

(e) The owner of a solar power device that is assessed as:

(1) distributable property under IC 6-1.1-8; or

(2) personal property;

may have deducted annually the assessed value of the solar power device.

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

(g) This section expires January 1, 2027.

As added by P.L.137-2012, SEC.15. Amended by P.L.68-2025, SEC.35.
Ind. Code § 6-1.1-50-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-1
"Homestead"
Status: in_force

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-3-2-29 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-29
Deduction for specified research or experimental expenditures
Status: in_force

Sec. 29. (a) As used in this section, "specified research or experimental expenditures" means:

(1) for taxable years beginning before January 1, 2025, specified research or experimental expenditures (as defined in Section 174(b) of the Internal Revenue Code as in effect December 31, 2024) that the taxpayer is required to charge to capital account under Section 174(a)(2) of the Internal Revenue Code. The term does not include expenditures for which a deduction is disallowed as a result of Section 280C(c) of the Internal Revenue Code;

(2) for taxable years beginning after December 31, 2024, foreign research or experimental expenditures (as defined in Section 174(b) of the Internal Revenue Code); and

(3) for taxable years beginning after December 31, 2024, domestic research or experimental expenditures (as defined in Section 174A(b) of the Internal Revenue Code).

(b) Except as otherwise provided in this section, for taxable years beginning after December 31, 2021, a taxpayer, in determining the taxpayer's adjusted gross income for a particular taxable year, shall:

(1) deduct from the taxpayer's adjusted gross income an amount equal to the specified research or experimental expenditures charged to capital account under Section 174(a)(2)(A) of the Internal Revenue Code for the taxable year; and

(2) add to the taxpayer's adjusted gross income the amount deducted under Section 174(a)(2)(B) of the Internal Revenue Code or deducted pursuant to P.L.119-21, Section 70302(f)(2) for the taxable year.

(c) In the case of a taxpayer that owns an interest in a partnership or corporation described in section 2.8(2) of this chapter, the amount that must be deducted under subsection (b)(1) for a particular taxable year may not exceed the sum of:

(1) the taxpayer's adjusted basis in the partnership or corporation for federal tax purposes, as determined at the end of the taxpayer's taxable year and after application of any expenses, deductions, or losses; plus

(2) the amount of any specified research or experimental expenditures claimed as a deduction under Section 174 of the Internal Revenue Code in determining the taxpayer's federal adjusted gross income for the taxable year.

(d) A deduction or part of a deduction that is disallowed under subsection (c) must be:

(1) carried forward to the subsequent taxable year;

(2) treated as a specified research or experimental expenditure that is paid or incurred in the subsequent taxable year; and

(3) applied under subsection (c) against the adjusted basis of the partnership or corporation for the subsequent taxable year.

(e) If a taxpayer is eligible for a deduction under subsection (b)(1), but the deduction would be treated as a passive deduction under Section 469 of the Internal Revenue Code, the amount that may be deducted under subsection (b)(1) for a particular taxable year may not exceed the sum of:

(1) the amount of the taxpayer's passive income, as determined for federal tax purposes, after application of any passive losses or deductions for the taxable year and after application of any passive loss carryovers for the taxable year, but not less than zero (0); plus

(2) the amount of any specified research or experimental expenditures claimed as a deduction under Section 174 of the Internal Revenue Code in determining the taxpayer's federal adjusted gross income for the taxable year.

The requirements under this subsection must be applied after application of subsections (c) and (d). Any deduction or part of a deduction that is disallowed under this subsection must be carried forward to the subsequent taxable year and treated as a specified research or experimental expenditure that is paid or incurred in the subsequent taxable year from a trade or business that is a passive activity for the taxpayer.

(f) If, before the effective date of this section, a taxpayer:

(1) is a pass through entity; and

(2) filed a return either:

(A) for a taxable year beginning before January 1, 2023, that reported tax under IC 6-3-2.1 as an electing entity; or

(B) for a taxable year beginning before January 1, 2023, passing through the tax paid under IC 6-3-2.1 by another entity on the taxpayer's behalf as pass through entity to its owners;

the taxpayer shall report the adjusted gross income subject to pass through entity tax for purposes of IC 6-3-2.1 as if the modification under this section was not in effect for taxable years beginning before January 1, 2023. The taxpayer shall report the modifications otherwise required under this section to its partners, shareholders, or beneficiaries for the taxable year in the manner prescribed under this article.

(g) The modifications required under this section are not applicable if a taxpayer is not required under federal law to charge specified research or experimental expenditures to capital account in determining federal adjusted gross income, regardless of whether the taxpayer elects to charge specified research or experimental expenditures to capital account. For purposes of this section:

(1) if the taxpayer is an eligible taxpayer permitted to retroactively deduct certain specified research or experimental expenditures as provided in P.L.119-21, Section 70302(f)(1); and

(2) does not make a retroactive election under this section;

the taxpayer shall be treated as if the taxpayer was required under federal law to charge specified research or experimental expenditures to capital account.

(h) If a taxpayer makes an election to retroactively deduct certain specified research or experimental expenditures as provided in P.L.119-21, Section 70302(f)(1):

(1) the taxpayer and the department shall treat the specified research or experimental expenditures in the same manner as elected for federal income tax purposes;

(2) the taxpayer shall be required to amend all tax returns filed under this article or IC 6-5.5 for which the taxpayer reported modifications under this section or filed an amended return with the Internal Revenue Service; and

(3) any amended return filed with the Internal Revenue Service shall be treated as being a final adjustment made by the Internal Revenue Service on the date the amended return is filed with the Internal Revenue Service or October 31, 2025, whichever is later.

As added by P.L.194-2023, SEC.18. Amended by P.L.128-2026, SEC.9.
Ind. Code § 6-1.1-5.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-2
"Conveyance document" defined
Status: in_force

Sec. 2. (a) As used in this chapter, "conveyance document" means any of the following:

(1) Any of the following that purports to transfer a real property interest for valuable consideration:

(A) A document.

(B) A deed.

(C) A contract of sale.

(D) An agreement.

(E) A judgment.

(F) A lease that includes the fee simple estate and is for a period in excess of ninety (90) years.

(G) A quitclaim deed serving as a source of title.

(H) Another document presented for recording.

(2) Documents for compulsory transactions as a result of foreclosure or express threat of foreclosure, divorce, court order, condemnation, or probate.

(3) Documents involving the partition of land between tenants in common, joint tenants, or tenants by the entirety.

(b) The term does not include the following:

(1) Security interest documents such as mortgages and trust deeds.

(2) Leases that are for a term of less than ninety (90) years.

(3) Agreements and other documents for mergers, consolidations, and incorporations involving solely nonlisted stock.

(4) Quitclaim deeds not serving as a source of title.

(5) Public utility or governmental easements or rights-of-way.

(6) Conveyances to the state.

(7) Conveyances to a unit (as defined in IC 36-1-2-23).

As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.2; P.L.182-2009(ss), SEC.90; P.L.49-2024, SEC.1; P.L.181-2025, SEC.2.
Ind. Code § 6-6-6.5-0.1 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-0.1
Application of certain amendments to chapter
Status: in_force

Sec. 0.1. The amendments made to section 9 of this chapter by P.L.224-2003 apply to aircraft excise taxes and registration fees imposed under this chapter after December 31, 2003.

As added by P.L.220-2011, SEC.159.
Ind. Code § 6-6-5.1-3 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-3
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.44.
Ind. Code § 6-3.6-1-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-1-b
Purpose; effective date of article; procedures for transition
Status: in_force

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

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

Sec. 1. (a) The purpose of this article is to consolidate and simplify the various local income tax laws (referred to as a "former tax" in this article) that are in effect on May 1, 2016, into a uniform law that transitions each county from the former taxes to the tax governed by this article.

(b) Notwithstanding the effective date of the repeal of the former tax laws on January 1, 2017, an adopting body may not adopt any ordinances under a former tax after June 30, 2016. In addition, notwithstanding the effective date of this article being July 1, 2015, an adopting body may not take any action under this article before July 1, 2016.

(c) To carry out the transition, the office of management and budget, along with the appropriate state agencies and in cooperation with each county, shall do the following:

(1) Document all terms, conditions, limitations, and obligations that exist under the former taxes.

(2) Categorize the tax rate under the former taxes into the appropriate tax rate or rates under this article to provide revenue for all the same purposes for which revenue under a former tax was used in 2016, except to the extent required under this article and to the extent that an adopting body takes action under this article after June 30, 2016, to change the purposes and allocation of the revenue as permitted under this article. Matching the purposes of a former tax to the purposes under this article, including the apportionment, allocation, and distribution of revenue under this article shall be accomplished by using the best information available. These purposes include, but are not limited to, one (1) or more of the following:

(A) Property tax credits using the options set forth in IC 6-3.6-5 (before its expiration). This categorization is limited to former tax rates that were dedicated to providing credits against property taxes under IC 6-3.5-1.1-26 (repealed), IC 6-3.5-6 (repealed), or IC 6-3.5-7 (repealed).

(B) School corporation distributions and additional revenue. All former tax rates not used for a specified project or categorized under clause (A) shall be categorized under IC 6-3.6-6 using the former tax rates or dollar amounts that were dedicated for school corporation distributions, public safety, economic development, and certified shares.

(C) A special purpose project (IC 6-3.6-7) using the former tax rate that was dedicated to the project.

(d) The transition under this article shall be completed by August 1, 2016, for purposes of local government budgets for 2017 and for purposes of the distribution and allocation of revenue under this article after December 31, 2016.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.39; P.L.130-2018, SEC.28; P.L.68-2025, SEC.91.
Ind. Code § 6-3.1-10-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-7
Carryover of excess credit
Status: in_force

Sec. 7. (a) If the amount determined under section 6(b) of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the following taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year.

(b) A taxpayer is not entitled to a carryback or refund of any unused credit.

As added by P.L.9-1986, SEC.8.
Ind. Code § 6-6-6.5-4 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-4
Certificate of registration; issuance
Status: in_force

Sec. 4. The department shall file each application received and, upon determining that the aircraft is required to be registered, shall issue to the owner a certificate of registration together with such other evidence of registration as may be carried or affixed in or on the aircraft as the department may require. If for any reason such aircraft is not required to be registered, the department shall notify the owner within fifteen (15) days of that fact, together with the reasons therefor.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.21; P.L.93-1983, SEC.4.
Ind. Code § 6-1.1-20.4-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-3
"Revenue"
Status: in_force

Sec. 3. As used in this chapter, "revenue" includes revenue received by a political subdivision under any law or from any person.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-6-2.5-16 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-16
"Motor vehicle"
Status: in_force

Sec. 16. As used in this chapter, "motor vehicle" means a vehicle designed principally for road use and that is propelled by an internal combustion engine or motor.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.14.
Ind. Code § 6-8-1-16 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-16
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.16. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-50-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-2
"Qualified individual"
Status: in_force

Sec. 2. As used in this chapter, "qualified individual" means an individual who qualified for a standard deduction granted under IC 6-1.1-12-37 for property taxes first due and payable in 2023 on the qualified individual's homestead property.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-9-26-1 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) and less than one hundred thirty-nine thousand (139,000).

As added by P.L.74-1988, SEC.2. Amended by P.L.12-1992, SEC.53; P.L.170-2002, SEC.49; P.L.119-2012, SEC.71; P.L.104-2022, SEC.47.
Ind. Code § 6-3.6-2-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-2
"Adjusted gross income"
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. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:

(1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from the taxpayer's principal place of business or employment;

(2) in the case of a resident local taxpayer of Perry County, the term does not include adjusted gross income described in IC 6-3.6-8-7; and

(3) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:

(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and

(B) is paid to the individual as compensation for services rendered in the county as a team member or race team member.

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14.
Ind. Code § 6-3.1-30.5-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-8
Amount of credit
Status: in_force

Sec. 8. The amount of a taxpayer's credit is equal to fifty percent (50%) of the amount of the contribution made to the scholarship granting organization for a school scholarship program.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-3.6-9-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-15-b
Repealed
Status: repealed

Note: This repeal of section by P.L.145-2026, SEC.29, effective 1-1-2028. See also preceding version of this section amended by P.L.230-2025, SEC.85, and following repeal of this section by P.L.65-2025, SEC.169, effective 1-1-2029.

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.2; P.L.257-2019, SEC.73; P.L.239-2023, SEC.15; P.L.230-2025, SEC.85. Repealed by P.L.145-2026, SEC.29.
Ind. Code § 6-3.1-39.5-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-3
"Qualified child care expenditure"
Status: in_force

Sec. 3. As used in this chapter, "qualified child care expenditure" means an expenditure:

(1) for the acquisition, construction, rehabilitation, or expansion of property used as part of an Indiana qualified child care facility of a taxpayer that is operated for the taxpayer's employees;

(2) incurred under a contract between a taxpayer and an Indiana qualified child care facility to provide for the operating costs, acquisition, construction, rehabilitation, or expansion of property used as part of the Indiana qualified child care facility;

(3) for purposes of complying with the qualified child care facility licensure requirements under IC 12-17.2, as part of the taxpayer acquiring or constructing an Indiana qualified child care facility;

(4) incurred for the operating costs of an Indiana qualified child care facility of a taxpayer that is operated for the taxpayer's employees, including costs related to training of employees, to scholarship programs, and to provide increased compensation to employees with higher levels of child care training;

(5) under a contract with an Indiana qualified child care facility to provide child care services to employees of the taxpayer, or under a contract with an intermediate entity that contracts with one (1) or more Indiana qualified child care facilities for child care services; or

(6) under a contract to provide child care resources and referral services to an employee of the taxpayer.

As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.2.
Ind. Code § 6-1.1-4-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-1
Place of assessment; person liable
Status: in_force

Sec. 1. Real property shall be assessed at the place where it is situated, and it shall be assessed to the person liable for the taxes under IC 6-1.1-2-4.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.25.
Ind. Code § 6-2.5-8-0.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-0.3
Intent of general assembly adding sections 8.5 and 11 of this chapter
Status: in_force

Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 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.137.
Ind. Code § 6-5.5-1-16 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-16
"Taxing jurisdiction"
Status: in_force

Sec. 16. "Taxing jurisdiction" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, or a territory or possession of the United States.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-50-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-8
Credit against homestead property tax liability
Status: in_force

Sec. 8. The auditor of each county shall apply a credit against the homestead property tax liability of each qualified individual who makes an election under section 3(b)(2) or 3(b)(3) of this chapter, against the qualified individual's homestead property tax liability installment due in November 2023, or against the qualified individual's homestead property tax liability first due and payable in 2024, as applicable.

As added by P.L.239-2023, SEC.13. Amended by P.L.9-2024, SEC.182.
Ind. Code § 6-1.1-25-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-15
Repealed
Status: repealed

[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.26. Repealed by P.L.251-2015, SEC.30.
Ind. Code § 6-3.1-18-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-10
Amount of tax credits allowed
Status: in_force

Sec. 10. (a) The amount of tax credits allowed under this chapter may not exceed two hundred thousand dollars ($200,000) in any state fiscal year.

(b) The department shall:

(1) record the time of filing of each tax return claiming the credit under section 9 of this chapter; and

(2) approve the credit, if the business firm or person claiming the credit otherwise qualifies for a tax credit under this chapter, in the chronological order in which the tax return claiming the credit is filed in the state fiscal year.

(c) When the total credits approved under this section equal the maximum amount allowable in any state fiscal year, no credits thereafter filed for that same fiscal year shall be approved.

As added by P.L.15-1997, SEC.2. Amended by P.L.289-2001, SEC.14; P.L.124-2024, SEC.27.
Ind. Code § 6-6-14-6 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-6
Propane dealer license
Status: in_force

Sec. 6. (a) Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer. A person may apply for a propane dealer license on a form prescribed by the department. The department may make any reasonable investigation of an applicant before issuing a license to the applicant. The fee for a propane dealer license is fifty dollars ($50).

(b) The department shall issue a license card to each applicant approved for a propane dealer license. A licensed propane dealer shall display the license card in a conspicuous place at each location operated by the licensed propane dealer where alternative fuel is dispensed into motor vehicles in Indiana.

(c) The department may rescind a propane dealer license if the propane dealer fails to comply with any requirement of this chapter.

(d) Fees collected under this section must be deposited, allocated, and distributed in the same manner that special fuel taxes are deposited, allocated, and distributed under IC 6-6-2.5-67.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-5.5-4-12 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-12
Receipts from investments of financial institution in state securities
Status: in_force

Sec. 12. Receipts from investments of a financial institution in securities of this state and its political subdivisions, agencies, and instrumentalities must be attributed to Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-77-10 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-2.5-3.5-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-1
"Distributor"
Status: in_force

Sec. 1. As used in this chapter, "distributor" means a person that is the first purchaser of gasoline from a refiner, terminal operator, or supplier, regardless of the location of the purchase.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-2.5-1-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-16
"Dietary supplement"
Status: in_force

Sec. 16. "Dietary supplement" means any product, other than tobacco, that:

(1) is intended to supplement the diet;

(2) contains one (1) or more of the following dietary ingredients:

(A) a vitamin;

(B) a mineral;

(C) an herb or other botanical;

(D) an amino acid;

(E) a dietary substance for use by humans to supplement the diet by increasing the total dietary intake; or

(F) a concentrate, a metabolite, a constituent, an extract, or a combination of any ingredient described in this subdivision;

(3) is intended for ingestion in tablet, capsule, powder, softgel, gelcap, or liquid form, or, if not intended for ingestion in such a form, is not represented as conventional food and is not represented for use as a sole item of a meal or of the diet; and

(4) is required to be labeled as a dietary supplement, identifiable by the "Supplemental Facts" box found on the label and as required under 21 CFR 101.36.

As added by P.L.257-2003, SEC.7.
Ind. Code § 6-3.1-37.2-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-5
"Taxpayer"
Status: in_force

Sec. 5. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of a mine reclamation site. The term includes a lessee that is assigned some part of a credit under section 6(c) of this chapter.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-6-2.5-13 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-13
"Import"
Status: in_force

Sec. 13. As used in this chapter, "import" means:

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

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

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.5-11-5 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-5
Registration of vehicles
Status: in_force

Sec. 5. If the fiscal body of an eligible municipality adopts an ordinance imposing the wheel tax after December 31 but on or before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year in which the ordinance is adopted. If a fiscal body adopts an ordinance imposing the wheel tax after September 1 but before the following January 1, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the 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 P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.30.
Ind. Code § 6-1.1-48-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-5
"Municipality"
Status: in_force

Sec. 5. As used in this chapter, "municipality" has the meaning set forth in IC 36-1-2-11.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-3-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-2.5
Like kind exchanges of depreciable personal property
Status: in_force

Sec. 2.5. (a) This section applies to a like kind exchange of depreciable personal property for which:

(1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017;

(2) the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code currently in effect; and

(3) the taxpayer made an election to take deductions under Section 179 or Section 168(k) of the Internal Revenue Code with regard to the acquired property in the year that the property was placed into service.

(b) In determining the cost of the depreciable personal property described in subsection (a) that is used to determine the value of the depreciable personal property subject to an assessment, the acquisition cost of the depreciable personal property acquired in the like kind exchange shall be reported as:

(1) the net book value of the depreciable personal property traded in; plus

(2) any cash boot added to the exchange;

as if the exchange was eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017.

As added by P.L.257-2019, SEC.12.
Ind. Code § 6-3.6-2-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-8
"Economic development project"
Status: in_force

Sec. 8. "Economic development project" means any project that:

(1) the county, city, or town determines will:

(A) promote significant opportunities for the gainful employment of its citizens;

(B) attract a major new business enterprise to the county, city, or town; or

(C) retain or expand a significant business enterprise within the county, city, or town; and

(2) involves an expenditure for:

(A) the acquisition of land;

(B) interests in land;

(C) site improvements;

(D) infrastructure improvements;

(E) buildings;

(F) structures;

(G) rehabilitation, renovation, and enlargement of buildings and structures;

(H) machinery;

(I) equipment;

(J) furnishings;

(K) facilities;

(L) administrative expenses associated with a project described in this section, including contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects;

(M) operating expenses of a governmental entity that plans or implements economic development projects; or

(N) substance removal or remedial action in a designated county, city, or town;

or any combination of these.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.5-5-15 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-15
Wheel tax fund; allocation; distribution; use
Status: in_force

Sec. 15. (a) In the case of a county that does not contain a consolidated city, the county treasurer shall deposit the wheel tax revenues in a fund to be known as the "County Wheel Tax Fund".

(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county wheel tax fund during that month among the county and the cities and the towns in the county that are not adopting municipalities (as defined in IC 6-3.5-11-1) in which a municipal wheel tax went into effect after December 31, 2026. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3), except that for purposes of making the allocations:

(1) the population of a city or town that is an adopting municipality in which a municipal wheel tax went into effect after December 31, 2026, is considered to be zero (0);

(2) the street mileage of a city or town that is an adopting municipality in which a municipal wheel tax went into effect after December 31, 2026, is considered to be zero (0) miles; and

(3) the allocation to a city or town that is an adopting municipality in which a municipal wheel tax went into effect after December 31, 2026, is zero dollars ($0).

(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county wheel tax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).

(d) A county, city, or town may only use the wheel tax revenues it receives under this section:

(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;

(2) as a contribution to an authority established under IC 36-7-23; or

(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.9; P.L.346-1989(ss), SEC.2; P.L.146-2016, SEC.10; P.L.147-2026, SEC.7.
Ind. Code § 6-1.1-17-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-22
Operating balance in debt service fund
Status: in_force

Sec. 22. (a) In determining the amount of the levy for a debt service fund for a budget year, the maximum amount allowed for an operating balance in the debt service fund is the sum of the maximum allowable operating balance for each debt included in the debt service fund. The maximum allowable operating balance for an individual debt shall be calculated as follows:

(1) For debt originally incurred after June 30, 2014, the lesser of:

(A) fifteen percent (15%) of the budget estimate for the debt for the year after the budget year; or

(B) the debt payment to be made in the first six (6) months of the year after the budget year.

(2) For debt originally incurred before July 1, 2014, the lesser of:

(A) fifty percent (50%) of the budget estimate for the debt for the year after the budget year; or

(B) the debt payment to be made in the first six (6) months of the year after the budget year.

If debt is refinanced, the date the refinanced debt was originally incurred, and not the date that the refinancing is closed, is the date to be used for purposes of this subsection.

(b) For purposes of IC 6-1.1-20.6-9.5, the property taxes allowed for an operating balance in the debt service fund under this section may not be construed as an increase in a political subdivision's property tax levy to make up for a reduction in property tax collections resulting from the application of credits under IC 6-1.1-20.6.

As added by P.L.120-2014, SEC.2. Amended by P.L.148-2015, SEC.16.
Ind. Code § 6-7-2-0.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-0.5
"Closed system cartridge"
Status: in_force

Sec. 0.5. As used in this chapter, "closed system cartridge" means a sealed, prefilled, and disposable container of consumable material in which the container is inserted directly into a vapor product, and is not intended to be opened or accessible through customary or reasonably foreseeable handling or use.

As added by P.L.165-2021, SEC.101.
Ind. Code § 6-6-9-9 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-9
Liability for tax
Status: in_force

Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the 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.19-1986, SEC.18.
Ind. Code § 6-1.1-24-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-8
Failure to pay bid; effect
Status: in_force

Sec. 8. When one who purchases real property at a tax sale fails to pay the bid, the real property shall again be offered for sale. A purchaser who fails to pay the bid shall pay a civil penalty of twenty-five percent (25%) of the amount of the bid. The prosecuting attorney of the appropriate judicial circuit shall initiate an action in the name of the state treasurer to recover the civil penalty. Amounts collected under this section shall be deposited in the county general fund.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.7; P.L.89-2007, SEC.8; P.L.148-2024, SEC.2.
Ind. Code § 6-1.1-6.2-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-20
Obligations and liabilities of persons acquiring interest in windbreak
Status: in_force

Sec. 20. A conveyance of land that is classified as a windbreak does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-8.1-19-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-6
Distribution of tax collected
Status: in_force

Sec. 6. Any tax collected under this chapter shall be distributed in the manner otherwise provided for the previously uncollected tax.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-2.5-5-19 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-19
Drugs, insulin, oxygen, blood, or blood plasma; acquisition by licensed practitioner
Status: in_force

Sec. 19. (a) As used in this section, "legend drug" means a drug as defined in IC 6-2.5-1-17 that is also a legend drug for purposes of IC 16-18-2-199.

(b) As used in this section, "nonlegend drug" means a drug (as defined in IC 6-2.5-1-17) that is not a legend drug.

(c) Transactions involving drugs, insulin, oxygen, blood, and blood plasma are exempt from the state gross retail tax if purchased by a licensed practitioner (as defined in IC 6-2.5-1-21.5) or a health care facility (as defined in IC 16-18-2-161(a)) for the purpose of:

(1) direct consumption in treating patients; or

(2) resale to a patient that the practitioner is treating, in the case of sales of legend or nonlegend drugs.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.81, SEC.1; P.L.19-1994, SEC.4; P.L.257-2003, SEC.24; P.L.242-2015, SEC.9.
Ind. Code § 6-9-24-7 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-7
Payment of receipts to municipality
Status: in_force

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

As added by P.L.111-1987, SEC.1. Amended by P.L.9-2024, SEC.239.
Ind. Code § 6-2.5-1-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-12
"Candy"
Status: in_force

Sec. 12. "Candy" means a preparation of sugar, honey, or other natural or artificial sweeteners in combination with chocolate, fruits, nuts, or other ingredients or flavorings in the form of bars, drops, or pieces. The term does not include any preparation:

(1) containing flour; or

(2) requiring refrigeration.

As added by P.L.257-2003, SEC.3.
Ind. Code § 6-4.1-1-11 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-11
"Resident decedent"
Status: in_force

Sec. 11. "Resident decedent" means an individual who was domiciled in Indiana at the time of his death.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-6-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-11
Applications for classification; signatures
Status: in_force

Sec. 11. A person who wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands must file an application in duplicate with the state forester on the forms prescribed by the state forester. The application must include the signature of the owner, the professional surveyor or other person described in rules adopted under section 9(c) of this chapter, the state forester, and the county assessor.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.53-1997, SEC.1; P.L.186-2003, SEC.11; P.L.66-2006, SEC.12; P.L.57-2013, SEC.4.
Ind. Code § 6-9-66-7 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-8.1-9.5-12 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-12
Order of priority in multiple claims to refunds
Status: in_force

Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order:

(1) Department of state revenue.

(2) Child support bureau.

(3) Department of workforce development.

(4) Family and social services administration for claims concerning the Temporary Assistance for Needy Families (TANF) program.

(5) Family and social services administration for claims concerning the federal Supplemental Nutrition Assistance Program (SNAP).

(6) Family and social services administration for claims concerning the Child Care and Development Fund (CCDF).

(7) Approved postsecondary educational institutions (as defined in IC 21-7-13-6).

(8) Office of judicial administration for claims concerning the court technology fund.

(9) A claimant agency described in section 1(1)(A) of this chapter:

(A) that is not listed in subdivisions (1) through (8); and

(B) that enters into a formal agreement with the department after December 31, 2017.

The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency entered into a formal agreement with the department.

(10) United States Internal Revenue Service.

(11) A claimant agency described in section 1(1)(A) of this chapter that is not identified in the order priority under subdivisions (1) through (9). The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that a claimant agency has filed a written notice with the department of its intention to effect collection through a set off under this chapter.

(12) A claimant agency described in section 1(1)(B) of this chapter. The priority of multiple claims of claimant agencies in this subdivision must be in the order in time that the clearinghouse representing the claimant agency files an application on behalf of the claimant agency to effect collection through a set off under this chapter.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.30; P.L.86-2018, SEC.82; P.L.146-2018, SEC.22; P.L.161-2018, SEC.16.
Ind. Code § 6-1.1-10.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-5
"Mobile home"
Status: in_force

Sec. 5. As used in this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)).

As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.45.
Ind. Code § 6-6-2.5-18 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-18
"Public highway"
Status: in_force

Sec. 18. As used in this chapter, "public highway" means the entire width between boundary lines of each publicly maintained way in Indiana, including streets and alleys in cities and towns, when any part of the way is open to the public use for motor vehicle travel.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.16.
Ind. Code § 6-9-43-1 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-1
Applicability
Status: in_force

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

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-1.1-6.7-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-13
Inspection of parcels
Status: in_force

Sec. 13. At least once every two (2) years the county surveyor or a representative of the soil and water conservation district in which the land is located shall inspect each parcel of land that is classified as a filter strip. On each inspection trip, if possible, the inspector shall inspect the parcel with the owner and shall point out to the owner any needed improvement. In addition, the inspector shall give the owner a written report of the inspection and the inspector's recommendations. A permanent record of each inspection shall be maintained in the office of the county surveyor.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-3-1-14 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-14
"Person"
Status: in_force

Sec. 14. The term "person" means an individual, trust or estate: Provided, That no corporation shall be considered to be a person.

Formerly: Acts 1963(ss), c.32, s.114.
Ind. Code § 6-6-2.5-62 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-62
Special fuel restrictions; violations; exemptions
Status: in_force

Sec. 62. (a) No person shall import, sell, use, deliver, or store in Indiana special fuel in bulk as to which dye or a marker, or both, has not been added in accordance with section 31 of this chapter, or as to which the tax imposed by this chapter has not been paid to or accrued by a licensed supplier or licensed permissive supplier as shown by a notation on a terminal-issued shipping paper subject to the following exceptions:

(1) A supplier shall be exempt from this provision with respect to special fuel manufactured in Indiana or imported by pipeline or waterborne barge and stored within a terminal in Indiana.

(2) An end user shall be exempt from this provision with respect to special fuel in a vehicle supply tank when the fuel was placed in the vehicle supply tank outside of Indiana.

(3) A licensed importer, and transporter operating on the importer's behalf, that transports in vehicles with a capacity of more than five thousand four hundred (5,400) gallons shall be exempt from this prohibition if the importer or the transporter has met all of the following conditions:

(A) The importer or the transporter before entering onto the highways of Indiana has obtained an import verification number from the department not earlier than twenty-four (24) hours before entering Indiana.

(B) The import verification number must be set out prominently and indelibly on the face of each copy of the terminal-issued shipping paper carried on board the transport truck.

(C) The terminal origin and the importer's name and address must be set out prominently on the face of each copy of the terminal-issued shipping paper.

(D) The terminal-issued shipping paper data otherwise required by this chapter is present.

(E) All tax imposed by this chapter with respect to previously requested import verification number activity on the account of the importer or the transporter has been timely remitted.

In every case, a transporter acting in good faith is entitled to rely upon representations made to the transporter by the fuel supplier or importer and when acting in good faith is not liable for the negligence or malfeasance of another person. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(b) No person shall export special fuel from Indiana unless that person has obtained an exporter's license or a supplier's license or has paid the destination state special fuel tax to the supplier and can demonstrate proof of export in the form of a destination state bill of lading. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(c) No person shall operate or maintain a motor vehicle on any public highway in Indiana with special fuel contained in the fuel supply tank for the motor vehicle that contains dye or a marker, or both, as provided under section 31 of this chapter. This provision does not apply to persons operating motor vehicles that have received fuel into their fuel tanks outside of Indiana in a jurisdiction that permits introduction of dyed or marked, or both, special fuel of that color and type into the motor fuel tank of highway vehicles or to a person that qualifies for the federal fuel tax exemption under Section 4082 of the Internal Revenue Code and that is registered with the department as a dyed fuel user. A person who knowingly:

(1) violates; or

(2) aids and abets another person in violating;

this subsection commits a Class A infraction. However, the violation is a Class A misdemeanor if the person has committed one (1) prior unrelated violation of this subsection, and a Level 6 felony if the person has committed more than one (1) prior unrelated violation of this subsection.

(d) No person shall engage in any business activity in Indiana as to which a license is required by section 41 of this chapter unless the person shall have first obtained the license. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(e) No person shall operate a motor vehicle with a capacity of more than five thousand four hundred (5,400) gallons that is engaged in the shipment of special fuel on the public highways of Indiana and that is destined for a delivery point in Indiana, as shown on the terminal-issued shipping papers, without having on board a terminal-issued shipping paper indicating with respect to any special fuel purchased:

(1) under claim of exempt use, a notation describing the load or the appropriate portion of the load as Indiana tax exempt special fuel;

(2) if not purchased under a claim of exempt use, a notation describing the load or the appropriate portion thereof as Indiana taxed or pretaxed special fuel; or

(3) if imported by or on behalf of a licensed importer instead of the pretaxed notation, a valid verification number provided before entry into Indiana by the department or the department's designee or appointee, and the valid verification number may be handwritten on the shipping paper by the transporter or importer.

A person is in violation of subdivision (1) or (2) (whichever applies) if the person boards the vehicle with a shipping paper that does not meet the requirements described in the applicable subdivision (1) or (2). A person in violation of this subsection commits a Class A infraction (as defined in IC 34-28-5-4).

(f) A person may not sell or purchase any product for use in the supply tank of a motor vehicle for general highway use that does not meet ASTM standards as published in the annual Book of Standards and its supplements unless amended or modified by rules adopted by the department under IC 4-22-2. The transporter and the transporter's agent and customer have the exclusive duty to dispose of any product in violation of this section in the manner provided by federal and state law. A person who knowingly:

(1) violates; or

(2) aids and abets another in violating;

this subsection commits a Level 6 felony.

(g) This subsection does not apply to the following:

(1) A person that:

(A) inadvertently manipulates the dye or marker concentration of special fuel or coloration of special fuel; and

(B) contacts the department within one (1) business day after the date on which the contamination occurs.

(2) A person that affects the dye or marker concentration of special fuel by engaging in the blending of the fuel, if the blender:

(A) collects or remits, or both, all tax due as provided in section 28(h) of this chapter;

(B) maintains adequate records as required by the department to account for the fuel that is blended and its status as a taxable or exempt sale or use; and

(C) is otherwise in compliance with this subsection.

A person may not manipulate the dye or marker concentration of a special fuel or the coloration of special fuel after the special fuel is removed from a terminal or refinery rack for sale or use in Indiana. A person who knowingly violates or aids and abets another person to violate this subsection commits a Level 6 felony.

(h) This subsection does not apply to a person that receives blended fuel from a person in compliance with subsection (g)(2). A person may not sell or consume special fuel if the special fuel dye or marker concentration or coloration has been manipulated, inadvertently or otherwise, after the special fuel has been removed from a terminal or refinery rack for sale or use in Indiana. A person who knowingly:

(1) violates; or

(2) aids and abets another to violate;

this subsection commits a Level 6 felony.

(i) A person may not engage in blending fuel for taxable use in Indiana without collecting and remitting the tax due on the untaxed portion of the fuel that is blended. A person who knowingly:

(1) violates; or

(2) aids and abets another to violate;

this subsection commits a Level 6 felony.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.33; P.L.85-1995, SEC.26; P.L.61-1996, SEC.4; P.L.1-1998, SEC.81; P.L.158-2013, SEC.98; P.L.218-2017, SEC.42.
Ind. Code § 6-9-25-2 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-2
Definitions
Status: in_force

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

As added by P.L.380-1987(ss), SEC.7.
Ind. Code § 6-1.1-10-29.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-29.3
Repealed
Status: repealed

As added by P.L.58-1986, SEC.1. Amended by P.L.18-1992, SEC.20. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-6-1.1-801.5 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-801.5
Tax receipts; transfer
Status: in_force

Sec. 801.5. The administrator shall transfer the first seventy million dollars ($70,000,000) of the taxes that are collected under this chapter during a state fiscal year to the state highway road construction and improvement fund.

As added by Acts 1981, P.L.88, SEC.6. Amended by P.L.68-1988, SEC.2; P.L.18-1990, SEC.21; P.L.192-2002(ss), SEC.133; P.L.218-2017, SEC.36.
Ind. Code § 6-1.1-21.8-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-5
Maximum loan amount for a particular qualified taxing unit
Status: in_force

Sec. 5. The maximum amount that the board may loan to a qualified taxing unit is determined under STEP FOUR of the following formula:

STEP ONE: Determine the amount of the taxpayer's property taxes due and payable in November 2001 that are attributable to the qualified taxing unit as determined by the department of local government finance.

STEP TWO: Multiply the STEP ONE amount by one and thirty-one thousandths (1.031).

STEP THREE: Multiply the STEP TWO product by two (2).

STEP FOUR: Add the STEP ONE amount to the STEP THREE product.

However, in the case of a qualified taxing unit that is a school corporation, the amount determined under STEP FOUR shall be reduced by the board to the extent that the school corporation receives relief in the form of adjustments to the school corporation's net assessed valuation under IC 6-1.1-17-0.5 or assessed valuation under IC 6-1.1-19-5.3.

As added by P.L.157-2002, SEC.1. Amended by P.L.2-2006, SEC.63; P.L.146-2008, SEC.245; P.L.137-2012, SEC.38.
Ind. Code § 6-8.1-12-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 12 / Section 6-8.1-12-1
Development and implementation of program
Status: in_force

Sec. 1. The department shall develop and implement a taxpayer education and information program.

As added by P.L.332-1989(ss), SEC.38.
Ind. Code § 6-1.1-28-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.3
Multiple county property tax assessment board of appeals; compensation of members
Status: in_force

Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county.

As added by P.L.207-2016, SEC.6.
Ind. Code § 6-8-11-1 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-1
"Deductible"
Status: in_force

Sec. 1. As used in this chapter, "deductible" means the total deductible for an employee and all dependents of the employee for a calendar year.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-12.9-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-2
Legalization of certain actions of designating body after February 1, 1991, and before July 1, 1995
Status: in_force

Sec. 2. (a) As used in this section, "designating body" and "economic revitalization area" have the meanings set forth in IC 6-1.1-12.1-1 (as in effect before July 1, 1995).

(b) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before July 1, 1995, in:

(1) designating an economic revitalization area; or

(2) approving a statement of benefits or making required findings of fact after the initiation of the:

(A) redevelopment;

(B) installation of new manufacturing equipment; or

(C) rehabilitation;

for which the person desires to claim a deduction under IC 6-1.1-12.1;

are legalized and validated.

As added by P.L.220-2011, SEC.122.
Ind. Code § 6-3.1-45-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-10
Claiming credit; annual state tax return; required information
Status: in_force

Sec. 10. To receive the credit provided by this chapter, 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:

(1) information verifying that the taxpayer's qualified investment was made with respect to a small modular nuclear reactor that will be manufactured in Indiana; and

(2) all information that the department determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-9-2.5-5 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-5
Report by not-for-profit corporations receiving funds required
Status: in_force

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission.

As added by Acts 1976, P.L.22, SEC.1.
Ind. Code § 6-6-1.1-1305 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1305
Submission of false information on invoice to support refund or credit; forfeiture
Status: in_force

Sec. 1305. A person who changes the date, name, gallonage, or other information shown on an invoice used to support a refund or a credit claim under section 904.1 of this chapter, or who submits false information on an invoice, forfeits the right to a refund or credit on that invoice. However, the administrator may approve a claim supported by an altered or changed invoice if he finds that the change or alteration was not made to improperly obtain a refund.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.18; P.L.1-1991, SEC.62.
Ind. Code § 6-1.1-10-26.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-26.5
Agricultural organization; land on which a county fair is conducted; improvements; personal property
Status: in_force

Sec. 26.5. (a) This section applies to an assessment date occurring after December 31, 2010.

(b) The following tangible property is exempt from property taxation if the tangible property is owned by an agricultural organization that is exempt from federal income taxation under Section 501(c)(5) of the Internal Revenue Code:

(1) A tract of land of not more than one hundred forty (140) acres on which a county fair has been conducted for at least fifty (50) years.

(2) The improvements situated on the tract of land.

(3) The personal property located on the tract of land and used for the exempt purposes of the agricultural organization.

As added by P.L.148-2015, SEC.4.
Ind. Code § 6-4.1-12-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-6
Powers and duties of department of state revenue
Status: in_force

Sec. 6. The department of state revenue:

(1) shall supervise the enforcement of this article;

(2) shall supervise the collection of taxes imposed under this article;

(3) shall investigate the manner in which this article is administered and enforced in the various counties of this state;

(4) shall provide the forms and books required to implement this article;

(5) shall promulgate any rules or regulations which are necessary for the interpretation or the enforcement of this article;

(6) may investigate any facts or circumstances which are relevant to the taxes imposed under this article;

(7) shall provide the inheritance tax administrator with a secretary; and

(8) may provide the inheritance tax administrator with assistants, clerks, or stenographers.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-23-0.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-0.1
Choice of procedures for mobile homes assessed as personal property
Status: in_force

Sec. 0.1. After December 31, 2017, a county treasurer may collect delinquent property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property by using the procedures of this chapter or IC 6-1.1-23.5. However, after a county treasurer has initiated an action under this chapter or IC 6-1.1-23.5 to collect the delinquent property taxes, penalties, and collection expenses owed by a taxpayer for a mobile home assessed as personal property, the county treasurer shall continue to use the procedures of the chapter under which the action was initiated until the delinquent property taxes, penalties, and collection expenses are paid in full or the mobile home is sold or otherwise disposed of.

As added by P.L.235-2017, SEC.8.
Ind. Code § 6-1.1-24-6.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.7
Transfer of property to a nonprofit entity
Status: in_force

Sec. 6.7. (a) For purposes of this section, in a county containing a consolidated city "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.

(b) A county executive may transfer to a nonprofit entity:

(1) property under this section; or

(2) a tax sale certificate under section 17 of this chapter.

(c) As used in this section, "nonprofit entity" means an organization exempt from federal income taxation under 26 U.S.C. 501(c)(3).

(d) The county executive may:

(1) by resolution, identify the property described under section 6 of this chapter that the county executive desires to transfer to nonprofit entities for use for the public good; and

(2) set a date, time, and place for a public hearing to consider the transfer of the property to nonprofit entities.

(e) Except as otherwise provided in subsection (f), notice of the property identified under subsection (d) and the date, time, and place for the hearing on the proposed transfer of the property on the list shall be published in accordance with IC 5-3-1. The notice must include a description of the property by:

(1) legal description; and

(2) parcel number or street address, or both.

The notice must specify that the county executive will accept applications submitted by nonprofit entities as provided in subsection (h) and hear any opposition to a proposed transfer.

(f) For properties or tax sale certificates that are not transferred when initially identified for transfer under this section, the county executive may omit from the notice the descriptions of the properties identified under subsection (d) if:

(1) the county executive includes in the notice a statement that descriptions of those tracts or items of real property are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county executive upon request; and

(2) the descriptions of those tracts or items of real property eligible for transfer under this section are made available on the website of the county government or the county government's contractor and may be obtained from the county executive in an alternative form upon request in accordance with section 3.4 of this chapter.

(g) After the hearing set under subsection (d), the county executive shall by resolution make a final determination concerning:

(1) the properties that are to be transferred to a nonprofit entity;

(2) the nonprofit entity to which each property is to be transferred; and

(3) the terms and conditions of the transfer.

(h) To be eligible to receive property under this section, a nonprofit entity must file an application with the county executive. The application must state the property that the nonprofit entity desires to acquire, the use to be made of the property, and the time period anticipated for implementation of the use. The application must be accompanied by documentation verifying the nonprofit status of the entity and be signed by an officer of the nonprofit entity. If more than one (1) application for a single property is filed, the county executive shall determine which application is to be accepted based on the benefit to be provided to the public and the neighborhood and the suitability of the stated use for the property and the surrounding area.

(i) After the hearing set under subsection (d) and the final determination of properties to be transferred under subsection (g), the county executive, on behalf of the county, shall cause all delinquent taxes, special assessments, penalties, interest, and costs of sale to be removed from the tax duplicate and the nonprofit entity is entitled to a tax deed prepared by the county auditor, if the conditions of IC 6-1.1-25-4.5 and IC 6-1.1-25-4.6 are satisfied. The deed shall provide for:

(1) the use to be made of the property;

(2) the time within which the use must be implemented and maintained;

(3) any other terms and conditions that are established by the county executive; and

(4) the reversion of the property to the county executive if the grantee nonprofit entity fails to comply with the terms and conditions.

If the grantee nonprofit entity fails to comply with the terms and conditions of the transfer and title to the property reverts to the county executive, the property may be retained by the county executive or disposed of under any of the provisions of this chapter or IC 6-1.1-25, or both.

As added by P.L.39-1994, SEC.13. Amended by P.L.169-2006, SEC.26; P.L.1-2007, SEC.49; P.L.203-2013, SEC.10; P.L.251-2015, SEC.14; P.L.187-2016, SEC.5; P.L.1-2025, SEC.88.
Ind. Code § 6-3.6-3-9.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-9.5
Local income tax council that is a county with a single voting bloc proposing to increase tax rate; vote; resolution
Status: in_force

Sec. 9.5. (a) This section applies to a county:

(1) in which the county adopting body is a local income tax council;

(2) that is a county with a single voting bloc; and

(3) that proposes to increase a tax rate in the county.

However, the provisions under section 9 of this chapter shall apply to a county described in subdivisions (1) and (2) that proposes to decrease a tax rate in the county.

(b) A local income tax council described in subsection (a) must vote as a whole to exercise its authority to increase a tax rate under this article.

(c) A resolution passed by the fiscal body of a county, city, or town that is a member of the local income tax council exercises the vote of each individual who sits on the fiscal body of the county, city, or town on the proposed ordinance, and the individual's vote may not be changed during the year.

(d) This section expires May 31, 2028.

As added by P.L.154-2020, SEC.34. Amended by P.L.159-2021, SEC.25; P.L.137-2024, SEC.6; P.L.68-2025, SEC.111; P.L.223-2025, SEC.8; P.L.157-2026, SEC.120.
Ind. Code § 6-4.1-5-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-0.5
Applicability
Status: reserved

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.

As added by P.L.157-2012, SEC.8. Amended by P.L.205-2013, SEC.104.
Ind. Code § 6-1.1-33.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-6
Review; special reassessments
Status: in_force

Sec. 6. (a) With respect to any township or county for any year, the department of local government finance may initiate a review to determine whether to order a special reassessment under this chapter. The review may apply to real property or personal property, or both.

(b) If the department of local government finance determines under subsection (a) to initiate a review with respect to the real property subject to reassessment under IC 6-1.1-4-4.2 within a township or county, or a portion of the real property within a township or county, the department of local government finance shall determine for the real property under consideration and for the township or county the variance between:

(1) the total assessed valuation of the real property within the township or county; and

(2) the total assessed valuation that would result if the real property within the township or county were valued in the manner provided by law.

(c) If the department of local government finance determines under subsection (a) to initiate a review with respect to the real property within a particular cycle under a county's reassessment plan prepared under IC 6-1.1-4-4.2 or a part of the real property within a cycle, the department of local government finance shall determine for the real property under consideration and for all groups of parcels within a particular cycle the variance between:

(1) the total assessed valuation of the real property within all groups of parcels within a particular cycle; and

(2) the total assessed valuation that would result if the real property within all groups of parcels within a particular cycle were valued in the manner provided by law.

(d) If the department of local government finance determines under subsection (a) to initiate a review with respect to personal property within a township or county, or a part of the personal property within a township or county, the department of local government finance shall determine for the personal property under consideration and for the township or county the variance between:

(1) the total assessed valuation of the personal property within the township or county; and

(2) the total assessed valuation that would result if the personal property within the township or county were valued in the manner provided by law.

(e) The determination of the department of local government finance under section 2 or 3 of this chapter must be based on a statistically valid assessment ratio study.

(f) If a determination of the department of local government finance to order a special reassessment under this chapter is based on a coefficient of dispersion study, the department shall publish the coefficient of dispersion study for the township or county in accordance with IC 5-3-1-2(b).

(g) If:

(1) the variance determined under subsection (b), (c), or (d) exceeds twenty percent (20%); and

(2) the department of local government finance determines after holding hearings on the matter that a special reassessment should be conducted;

the department shall contract for a special reassessment to be conducted to correct the valuation of the property.

(h) If the variance determined under subsection (b), (c), or (d) is twenty percent (20%) or less, the department of local government finance shall determine whether to correct the valuation of the property under:

(1) IC 6-1.1-4-9 and IC 6-1.1-4-10; or

(2) IC 6-1.1-14.

(i) The department of local government finance shall give notice to a taxpayer, by individual notice or by publication at the discretion of the department, of a hearing concerning the department's intent to cause the assessment of the taxpayer's property to be adjusted under this section. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed or published. The department may conduct a single hearing under this section with respect to multiple properties. The notice must state:

(1) the time of the hearing;

(2) the location of the hearing; and

(3) that the purpose of the hearing is to hear taxpayers' comments and objections with respect to the department's intent to adjust the assessment of property under this chapter.

(j) If the department of local government finance determines after the hearing that the assessment of property should be adjusted under this chapter, the department shall:

(1) cause the assessment of the property to be adjusted;

(2) mail a certified notice of its final determination to the county auditor of the county in which the property is located; and

(3) notify the taxpayer as required under IC 6-1.1-14.

(k) A reassessment or adjustment may be made under this section only if the notice of the final determination is given to the taxpayer within the same period prescribed in IC 6-1.1-9-3 or IC 6-1.1-9-4.

(l) If the department of local government finance contracts for a special reassessment of property under this chapter, the department shall forward the bill for services of the reassessment contractor to the county auditor, and the county shall pay the bill from the county reassessment fund.

As added by P.L.198-2001, SEC.82. Amended by P.L.112-2012, SEC.45; P.L.122-2015, SEC.3; P.L.86-2018, SEC.62; P.L.236-2023, SEC.56.
Ind. Code § 6-1.1-26-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-4.1
Expired
Status: repealed

As added by P.L.232-2017, SEC.33. Expired 12-31-2019 by P.L.232-2017, SEC.33.
Ind. Code § 6-3.6-9-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-16-b
Allocation and distribution of a county's monthly payment to the appropriate entities
Status: in_force

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

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

Sec. 16. Upon receipt, each monthly payment of a county's certified distribution shall be allocated and distributed to the appropriate entities in accordance with this article and the allocation ordinances adopted under this article.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.170.
Ind. Code § 6-1.1-12-28.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-28.5
Resource recovery system; prerequisites for deduction; definitions
Status: in_force

Sec. 28.5. (a) For purposes of this section:

(1) "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a waste determined to be a hazardous waste under IC 13-22-2-3(b).

(2) "Resource recovery system" means tangible property directly used to dispose of solid waste or hazardous waste by converting it into energy or other useful products.

(3) "Solid waste" has the meaning set forth in IC 13-11-2-205(a) but does not include dead animals or any animal solid or semisolid wastes.

(b) Except as provided in this section, the owner of a resource recovery system is entitled to an annual deduction in an amount equal to ninety-five percent (95%) of the assessed value of the system if:

(1) the system was certified by the department of environmental management for the 1993 assessment year or a prior assessment year; and

(2) the owner filed a timely application for the deduction for the 1993 assessment year.

For purposes of this section, a system includes tangible property that replaced tangible property in the system after the certification by the department of environmental management.

(c) The owner of a resource recovery system that is directly used to dispose of hazardous waste is not entitled to the deduction provided by this section for a particular assessment year if during that assessment year the owner:

(1) is convicted of any violation under IC 13-7-13-3 (repealed), IC 13-7-13-4 (repealed), or a criminal statute under IC 13; or

(2) is subject to an order or a consent decree with respect to property located in Indiana based upon a violation of a federal or state rule, regulation, or statute governing the treatment, storage, or disposal of hazardous wastes that had a major or moderate potential for harm.

(d) The certification of a resource recovery system by the department of environmental management for the 1993 assessment year or a prior assessment year is valid through the 1997 assessment year so long as the property is used as a resource recovery system. If the property is no longer used for the purpose for which the property was used when the property was certified, the owner of the property shall notify the county auditor. However, the deduction from the assessed value of the system is:

(1) ninety-five percent (95%) for the 1994 assessment year;

(2) ninety percent (90%) for the 1995 assessment year;

(3) seventy-five percent (75%) for the 1996 assessment year; and

(4) sixty percent (60%) for the 1997 assessment year.

Notwithstanding this section as it existed before 1995, for the 1994 assessment year, the portion of any tangible property comprising a resource recovery system that was assessed and first deducted for the 1994 assessment year may not be deducted for property taxes first due and payable in 1995 or later.

(e) In order to qualify for a deduction under this section, the person who desires to claim the deduction must file an application with the county auditor after February 28 and before May 16 of the current assessment year. An application must be filed in each year for which the person desires to obtain the deduction. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. If the application is not filed before the applicable deadline under this subsection, the deduction is waived. The application must be filed on a form prescribed by the department of local government finance. The application for a resource recovery system deduction must include:

(1) a certification by the department of environmental management for the 1993 assessment year or a prior assessment year as described in subsection (d); or

(2) the certification by the department of environmental management for the 1993 assessment year as described in subsection (g).

Beginning with the 1995 assessment year a person must also file an itemized list of all property on which a deduction is claimed. The list must include the date of purchase of the property and the cost to acquire the property.

(f) Before July 1, 1995, the department of environmental management shall transfer all the applications, records, or other material the department has with respect to resource recovery system deductions under this section for the 1993 and 1994 assessment years. The township assessor, or the county assessor if there is no township assessor for the township, shall verify each deduction application filed under this section and the county auditor shall determine the deduction. The county auditor shall send to the department of local government finance a copy of each deduction application. The county auditor shall notify the county property tax assessment board of appeals of all deductions allowed under this section. A denial of a deduction claimed under this subsection may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor, the county assessor, or the county auditor.

(g) Notwithstanding subsection (d), the certification for the 1993 assessment year of a resource recovery system in regard to which a political subdivision is liable for the payment of the property taxes remains valid at the ninety-five percent (95%) deduction level allowed before 1994 as long as the political subdivision remains liable for the payment of the property taxes on the system.

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

(i) This section expires January 1, 2027.

As added by Acts 1979, P.L.52, SEC.2. Amended by P.L.61-1985, SEC.1; P.L.19-1986, SEC.6; P.L.25-1995, SEC.15; P.L.1-1996, SEC.38; P.L.6-1997, SEC.55; P.L.198-2001, SEC.34; P.L.137-2007, SEC.2; P.L.146-2008, SEC.112; P.L.68-2025, SEC.37.
Ind. Code § 6-6-2.5-17 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-17
"Person"
Status: in_force

Sec. 17. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-6-1.6-2 — Indiana Code / Title 6 / Article 6 / Chapter 1.6 / Section 6-6-1.6-2
Determination of rates; July 1, 2017
Status: in_force

Sec. 2. (a) The department shall determine a new tax rate for the gasoline tax, the special fuel tax, and the motor carrier surcharge tax (before its repeal) to take effect July 1, 2017. The department shall determine the new rate before June 1, 2017. The new rate shall be determined by using annual factors and applying a method that is based on an annual factor being in place each year from the beginning of the period specified for each factor and that uses the resulting rounded rate for purposes of determining the following year rate change.

(b) The gasoline tax index factor to be used each year equals the following:

STEP ONE: Determine the year over year change in the CPI-U beginning in 2003 through 2016.

STEP TWO: Determine the year over year change in the IPI beginning in 2003 through 2016.

STEP THREE: Add for each year:

(A) the STEP ONE result; and

(B) the STEP TWO result.

STEP FOUR: Divide the STEP THREE result by two (2).

(c) The special fuel index factor and motor carrier surcharge tax index factor (before the repeal of the motor carrier surcharge tax) to be used each year equals the following:

STEP ONE: Determine the year over year change in the CPI-U beginning in 1989 through 2016.

STEP TWO: Determine the year over year change in the IPI beginning in 1989 through 2016.

STEP THREE: Add for each year:

(A) the STEP ONE result; and

(B) the STEP TWO result.

STEP FOUR: Divide the STEP THREE result by two (2).

As added by P.L.218-2017, SEC.37. Amended by P.L.185-2018, SEC.2.
Ind. Code § 6-1.1-12-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-0.5
Basis for taxation after deduction
Status: in_force

Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining after the deduction is the basis for taxation of the property.

As added by Acts 1979, P.L.52, SEC.1.
Ind. Code § 6-3.1-38.3-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-5
Computation of credit amount; certain taxpayers
Status: in_force

Sec. 5. (a) This section applies to a taxpayer that satisfies the following requirements:

(1) The taxpayer is a benefit corporation (as defined in IC 23-1.3-2-3).

(2) The taxpayer employs not more than fifty (50) individuals.

(3) The majority of the taxpayer's employees are individuals described in section 3(a) of this chapter.

(b) The amount of the tax credit is determined according to the following:

(1) In the first taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to thirty percent (30%) of the wages paid to the employee during the taxable year.

(2) In the second taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to forty percent (40%) of the wages paid to the employee during the taxable year.

(3) In the third and each subsequent taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to fifty percent (50%) of the wages paid to the employee during the taxable year.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-5.5-7-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 7 / Section 6-5.5-7-3
False entries in books; multiple books; failure to make return; false returns
Status: in_force

Sec. 3. A taxpayer who:

(1) makes false entries in the taxpayer's books;

(2) keeps more than one (1) set of books;

(3) fails to make a return required to be made under this chapter; or

(4) makes a false return or false statement in a return;

with intent to defraud the state or to evade the payment of a tax imposed under this article commits a Level 6 felony.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.90.
Ind. Code § 6-1.1-4-39.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-39.5
Assessment of qualified real property
Status: in_force

Sec. 39.5. (a) As used in this section, "qualified real property" means a riverboat (as defined in IC 4-33-2-17).

(b) Except as provided in subsection (c), the true tax value of qualified real property is the lowest valuation determined by applying each of the following appraisal approaches:

(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation together with estimates of the losses in value that have taken place due to wear and tear, design and plan, or neighborhood influences using base prices determined under 50 IAC 2.3 and associated guidelines published by the department.

(2) Sales comparison approach, using data for generally comparable property, excluding values attributable to licenses, fees, or personal property as determined under 50 IAC 4.2.

(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.

(c) A township or county assessor is not required to appraise qualified real property using the three (3) appraisal approaches listed in subsection (b) if the township or county assessor and the taxpayer agree before notice of the assessment is given to the taxpayer under section 22 of this chapter to the determination of the true tax value of the property by the assessor using one (1) of those appraisal approaches.

(d) To carry out this section, the department of local government finance may adopt rules for assessors to use in gathering and processing information for the application of the income capitalization method. A taxpayer must verify under penalties for perjury any information provided to the assessor for use in the application of the income capitalization method.

As added by P.L.233-2007, SEC.22. Amended by P.L.146-2008, SEC.86.
Ind. Code § 6-1.1-4-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-23
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(3).]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1977, P.L.64, SEC.4.
Ind. Code § 6-1.1-8.1-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.1 / Section 6-1.1-8.1-3
Classification and assessment
Status: in_force

Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse.

As added by P.L.236-2023, SEC.20.
Ind. Code § 6-3.1-40-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-10
Assessments
Status: in_force

Sec. 10. (a) If the department determines within five (5) years of a taxpayer's receipt of a tax credit under this chapter that the taxpayer:

(1) has sold, transferred, granted, or otherwise relinquished the taxpayer's ownership interest in an entity described in section 5(2) of this chapter; and

(2) is employed by a health system or another non-physician owned medical practice;

the department shall impose an assessment upon the taxpayer equal to the amount of tax credits provided to the taxpayer under this chapter.

(b) The department shall deposit assessments collected under this section in the state general fund.

As added by P.L.203-2023, SEC.3.
Ind. Code § 6-9-10.5-9 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-9
Commission; membership; terms; oath
Status: in_force

Sec. 9. (a) If the tax levied under section 6 of this chapter is increased by an ordinance of the county fiscal body, the county executive shall create a commission to promote:

(1) economic development; and

(2) the development and growth of the convention, visitor, and tourism industry;

in the county.

(b) The composition and appointment of the membership of a commission created under subsection (a) must be as follows:

(1) Subject to subdivision (2), the county executive shall determine the number of members of the commission. However, the commission also consists of any members appointed under subsection (h).

(2) The commission must be composed of an odd number of members.

(3) A simple majority of the members must be:

(A) engaged in the convention or tourism business;

(B) involved in or promoting conventions, visitors, or tourism; or

(C) involved in promoting economic development in the county.

(4) At least two (2) members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 6 of this chapter) if at least two (2) such individuals are available and willing to serve on the commission.

(5) Not more than a simple majority of the members may be affiliated with the same political party.

(6) Each member must reside in the county.

(7) The executive of the largest municipality of the county shall appoint a number of members equal to:

(A) the total number of members of the commission; multiplied by

(B) a fraction:

(i) the numerator of which is equal to the population of the largest municipality in the county; and

(ii) the denominator of which is equal to the total population of the county;

rounded to the nearest whole number. The county executive shall determine who appoints the members of the commission not appointed by the executive of the largest municipality of the county.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days after the vacancy occurs, the commission shall appoint a member by majority vote.

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

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

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

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

(h) The commission must also contain a member appointed by the city executive of each city within the county (other than the municipality described in subsection (b)(7)).

As added by P.L.172-2011, SEC.105. Amended by P.L.157-2026, SEC.170.
Ind. Code § 6-8.1-6-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-9
Requirement for income tax return form to include identification of the address of the taxpayer's principal residence
Status: in_force

Sec. 9. Beginning with the individual adjusted gross income tax return for taxable years beginning in 2025, the department of state revenue shall include on the adjusted gross income tax return a requirement that the taxpayer identify the address of the taxpayer's principal place of residence.

As added by P.L.68-2025, SEC.189.
Ind. Code § 6-10-1-5 — Indiana Code / Title 6 / Article 10 / Chapter 1 / Section 6-10-1-5
Prohibition
Status: in_force

Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access.

As added by P.L.44-2015, SEC.1.
Ind. Code § 6-7-3-3 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-3
"Department" defined
Status: in_force

Sec. 3. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-1.1-12-40 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-40
Deductions for real property located in enterprise zones
Status: in_force

Sec. 40. (a) This section applies only to real property that is located in an enterprise zone established in a county containing a consolidated city.

(b) The owner of real property described in subsection (a) is entitled to a deduction under this section if:

(1) an obsolescence depreciation adjustment for either functional obsolescence or economic obsolescence was allowed for the property for property taxes assessed in the year preceding the year in which the owner purchased the property;

(2) the property owner submits an application requesting the deduction to the fiscal body of the county in which the property is located; and

(3) the fiscal body of the county approves the deduction.

(c) If a county fiscal body approves a deduction under this section, it must notify the county auditor of the approval of the deduction.

(d) A deduction may be claimed under this section for not more than four (4) years. The amount of the deduction under this section equals:

(1) the amount of the obsolescence depreciation adjustment for either functional obsolescence or economic obsolescence that was allowed for the property for property taxes assessed in the year preceding the year in which the owner purchased the property; multiplied by

(2) the following percentages:

(A) One hundred percent (100%), for property taxes assessed in the year in which the owner purchased the property.

(B) Seventy-five percent (75%), for property taxes assessed in the year after the year in which the owner purchased the property.

(C) Fifty percent (50%), for property taxes assessed in the second year after the year in which the owner purchased the property.

(D) Twenty-five percent (25%), for property taxes assessed in the third year after the year in which the owner purchased the property.

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

(f) This section expires January 1, 2027.

As added by P.L.198-2001, SEC.37. Amended by P.L.68-2025, SEC.47.
Ind. Code § 6-1.1-2-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-8
Application of P.L.6-1997; changing method of assessed valuation; tax rates, deductions, limits on indebtedness; computation of maximum levy growth quotient, tax rates, other values; state board of tax commissioner duties; intent of general assembly
Status: in_force

Sec. 8. (a) IC 6-1.1-1-3, as amended by P.L.6-1997, and all changes in tax rates, deductions, and limits on indebtedness made by P.L.6-1997 apply only to budget years and property taxes first due and payable after December 31, 2001.

(b) For the purpose of computing:

(1) the maximum levy growth quotient under IC 6-1.1-18.5-2; and

(2) any other value that requires the use of an assessed value from a date before March 1, 2001;

for a budgetary appropriation, state distribution, or property tax levy first due and payable after December 31, 2001, the assessed value from a date before March 1, 2001, must first be increased from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value before the computation is made.

(c) For the purpose of computing:

(1) a tax rate under IC 6-1.1-19-1.5 (before its repeal); and

(2) any other value that requires the use of a tax rate from a date before March 1, 2001;

for a budgetary appropriation, state distribution, or property tax levy first due and payable after December 31, 2001, a tax rate from a date before January 1, 2002, must first be reduced by dividing the tax rate by three (3) before the computation is made.

(d) The department of local government finance shall adjust the tax rates of all taxing units to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

(e) If a maximum property tax rate that was enacted before 1997 is not amended by P.L.6-1997, the department of local government finance shall adjust the maximum tax rate to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

(f) The state board of tax commissioners shall prepare the initial schedule of adjusted assessed values for all political subdivisions under IC 36-1-15, as added by P.L.6-1997, not later than July 1, 2001.

(g) It is the intent of the general assembly that all adjustments necessary to implement IC 6-1.1-1-3, as amended by P.L.6-1997, be made without raising the revenues available to governmental units more than would have occurred if P.L.6-1997 were not enacted. The department of local government finance shall provide fiscal officers in the taxing units, assessing officials, and members of the board of tax adjustment with instructions on how to implement this section.

(h) If a statute that imposes an assessed value limitation on the aggregate amount of bonds that a political subdivision may issue that was enacted before 1997 is not amended by P.L.6-1997, the department of local government finance shall adjust the assessed value limitation to eliminate the effects of changing assessed values from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value.

(i) The department of local government finance shall, if necessary to protect owners of bonds payable in whole or in part from tax increment, adjust the base assessed value to neutralize the effect of changing assessed values under P.L.6-1997 from thirty-three and thirty-three hundredths percent (33.33%) of true tax value to one hundred percent (100%) of true tax value under the following statutes:

(1) IC 6-1.1-39.

(2) IC 8-22-3.5.

(3) IC 36-7-14.

(4) IC 36-7-14.5.

(5) IC 36-7-15.1.

(6) IC 36-7-30.

As added by P.L.220-2011, SEC.117. Amended by P.L.159-2020, SEC.3.
Ind. Code § 6-1.1-3-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-15
Failure to file return; alternative assessment procedures; election to file
Status: in_force

Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by this chapter, the township or county assessor may examine:

(1) the personal property of the person;

(2) the books and records of the person; and

(3) under oath, the person or any other person whom the assessor believes has knowledge of the amount, identity, or value of the personal property reported or not reported by the person on a return.

(b) After such an examination, the assessor shall assess the personal property to the person owning, holding, possessing, or controlling that property.

(c) As an alternative to such an examination, the township or county assessor may estimate the value of the personal property of the taxpayer and shall assess the person owning, holding, possessing, or controlling the property in an amount based upon the estimate. Upon receiving a notification of estimated value from the township or county assessor, the taxpayer may elect to file a personal property return, subject to the penalties imposed by IC 6-1.1-37-7.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.63, SEC.1; P.L.57-1985, SEC.1; P.L.146-2008, SEC.57.
Ind. Code § 6-6-1.1-409 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-409
Release of surety of distributor's bond or institution issuing letter of credit; retaining cash deposit; notice; cancellation of license
Status: in_force

Sec. 409. (a) Sixty (60) days after making a written request for release to the administrator, the surety of a bond furnished by a distributor is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability accruing before the expiration of the sixty (60) day period.

(b) One hundred eighty (180) days after making a written request for release to the administrator, the financial institution issuing the letter of credit for a distributor is released from any liability accruing on the letter of credit.

(c) The administrator shall promptly notify the distributor furnishing the bond or letter of credit that a release has been requested, and unless the distributor obtains a new bond or letter of credit which meets the requirements of section 406 of this chapter and files with the administrator:

(1) the new bond within the sixty (60) day period; or

(2) the new letter of credit within the one hundred eighty (180) day period;

the administrator shall cancel the distributor's license.

(d) Sixty (60) days after making a written request for release to the administrator, the cash deposit provided by a distributor is cancelled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the administrator may retain all or part of the cash deposit for up to three (3) years and one (1) day as security for any obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the administrator shall be released to the distributor. Before the expiration of the sixty (60) day period, the distributor must provide the administrator with a bond or letter of credit that satisfies section 406 of this chapter, or the administrator shall cancel the distributor's license.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.7.
Ind. Code § 6-9-48-3 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-3
"Capital improvement board"
Status: in_force

Sec. 3. As used in this chapter, "capital improvement board" means a capital improvement board of managers of the county established under IC 36-10-8.

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-2.5-4-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-5
Power subsidiaries of public utilities
Status: in_force

Sec. 5. A power subsidiary or a person engaged as a public utility is a retail merchant making a retail transaction when the subsidiary or person furnishes or sells electrical energy, natural or artificial gas, water, steam, or steam heating service to a person for commercial or domestic consumption.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.48-1984, SEC.1; P.L.71-1993, SEC.4; P.L.81-2004, SEC.19; P.L.190-2005, SEC.1; P.L.203-2005, SEC.3; P.L.162-2006, SEC.21; P.L.180-2006, SEC.3; P.L.1-2007, SEC.51; P.L.32-2007, SEC.1; P.L.58-2012, SEC.2; P.L.137-2012, SEC.46; P.L.288-2013, SEC.28; P.L.137-2022, SEC.19.
Ind. Code § 6-3.1-26-0.3 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-0.3
Legalization of actions taken by Indiana economic development corporation in administration of chapter after February 8, 2005, and before May 11, 2005
Status: in_force

Sec. 0.3. The actions taken by the Indiana economic development corporation to administer this chapter, as amended by P.L.4-2005, after February 8, 2005, and before May 11, 2005, are legalized and validated.

As added by P.L.220-2011, SEC.142.
Ind. Code § 6-9-50-11 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-11
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.115.
Ind. Code § 6-10-1-4 — Indiana Code / Title 6 / Article 10 / Chapter 1 / Section 6-10-1-4
"Tax on Internet access or the use of Internet access"
Status: in_force

Sec. 4. (a) As used in this chapter, "tax on Internet access or the use of Internet access" means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax.

(b) The term does not include a tax levied upon or measured by net income, capital stock, net worth, or property value.

As added by P.L.44-2015, SEC.1.
Ind. Code § 6-1.1-42-31 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-31
Public documents and records; confidential information
Status: in_force

Sec. 31. (a) A statement of benefits submitted to a designating body under this chapter is a public document.

(b) The following information is a public record if filed under section 29 of this chapter:

(1) The name and address of the taxpayer.

(2) The location and description of the new manufacturing equipment for which the deduction was granted.

(3) Any information concerning the number of employees at the facility where the new manufacturing equipment is located, including estimated totals that were provided as part of the statement of benefits.

(4) Any information concerning the total of the salaries paid to those employees, including estimated totals that were provided as part of the statement of benefits.

(5) Any information concerning the amount of solid waste or hazardous waste converted into energy or other useful products by the new manufacturing equipment.

(6) Any information concerning the assessed value of the new manufacturing equipment, including estimates that were provided as part of the statement of benefits.

(c) The following information is confidential if filed under section 29 of this chapter.

(1) Any information concerning the specific salaries paid to individual employees by the owner of the new manufacturing equipment.

(2) Any information concerning the cost of the new manufacturing equipment.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-6-15-7 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-7
Heavy equipment rental excise tax account; distributions and apportionment of the tax
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. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account.

(b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax account must be distributed to counties as provided by this section.

(c) The amount to be distributed to a county treasurer under this section equals the part of the total heavy equipment rental excise taxes being distributed that were initially imposed and collected from within that county 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 the taxing districts within the county where heavy equipment rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.

(d) A county treasurer shall deposit heavy equipment rental excise tax distributions in 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 heavy equipment 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 heavy equipment rental excise tax is sourced by the department under section 6(b) of this chapter.

(f) Before January 1, 2020, the heavy equipment rental excise taxes distributed to a taxing unit must be deposited in the taxing unit's levy excess fund under IC 6-1.1-18.5-17, or in the case of a school corporation, the school corporation's levy excess fund under IC 20-44-3.

(g) After December 31, 2019, the heavy equipment rental excise taxes distributed to a taxing unit must be allocated among the taxing unit's funds in the same proportion that the taxing unit's property tax collections are allocated among those funds.

(h) After December 31, 2019, taxing units of a county may request and receive advances of heavy equipment rental excise tax revenues in the manner provided under IC 5-13-6-3.

(i) All distributions from the heavy equipment rental excise tax account must be made by warrants issued by the state comptroller to the treasurer of state ordering those distributions to the appropriate county treasurer.

As added by P.L.188-2018, SEC.3. Amended by P.L.9-2024, SEC.214.
Ind. Code § 6-1.1-3-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-25
Exemption from valuation limitations for property located in entrepreneur and enterprise district
Status: in_force

Sec. 25. (a) As used in this section, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.

(b) Notwithstanding section 22(b) of this chapter and IC 6-1.1-8-44(b), assessable depreciable personal property that:

(1) is located in a district;

(2) is placed in service in the district by the owner of the property after the designation of the district under IC 5-28-15.5; and

(3) is used within the district by one (1) or more employees who perform the majority of their service within the district;

is not subject to the valuation limitations in section 29 of this chapter or IC 6-1.1-8-45.

As added by P.L.238-2017, SEC.8. Amended by P.L.68-2025, SEC.10.
Ind. Code § 6-1.1-4-14.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-14.1
Division and transfer of small parcels owned by county or municipality to adjacent property owners; assessment
Status: in_force

Sec. 14.1. (a) This section does not apply to land to which section 14 of this chapter applies.

(b) Land may be divided and transferred in equal shares to an adjacent property owner or owners who consent to the transfer of the divided land for no money if:

(1) a county, city, or town owns the land that is divided;

(2) the divided land has an area that does not exceed three hundred (300) square feet; and

(3) the shape and area of the land or divided land indicates that the legal description of the land is in error.

(c) If land described in subsection (b) has not been transferred by deed to a person who holds the land adjacent to the land described in subsection (b), the land shall be assessed equally to the owner or owners of the adjacent parcel or parcels. However, the assessed value of the adjacent parcel or parcels shall be adjusted to reflect the assessed value attributable to the adjacent parcel or parcels.

(d) If an assessor and an adjacent property owner fail to agree on the area of land described in subsection (b) that the assessor assesses under subsection (c), the assessor shall have the county surveyor make a survey to determine the amount of land transferred under subsection (b) or assessed under subsection (c). The assessor shall use the results of the survey under this subsection to adjust the assessed value of the land assessed to the adjacent parcel owner or owners to reflect action taken under this subsection.

As added by P.L.171-2018, SEC.5.
Ind. Code § 6-7-2-14 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-14
Credit or refund of taxes
Status: in_force

Sec. 14. The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:

(1) shipped outside Indiana;

(2) returned to the manufacturer; or

(3) destroyed by the distributor in the presence of an employee or agent of the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.
Ind. Code § 6-7-3-2 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-2
"Delivery" defined
Status: in_force

Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1.1-10.

As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.71.
Ind. Code § 6-1.1-7-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-5
Township assessor and county assessor duties
Status: in_force

Sec. 5. Except as provided in IC 6-1.1-10.5, a mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county assessor shall certify the assessments of mobile homes to the county auditor in the same manner provided for the certification of personal property assessments. The township or county assessor shall make this certification on the forms prescribed by the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.56; P.L.146-2008, SEC.96; P.L.23-2024, SEC.3.
Ind. Code § 6-1.1-18-34 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-34
Dearborn County; school corporations; maximum levies
Status: in_force

Sec. 34. (a) Except as otherwise provided in this section, this section:

(1) does not apply until the expiration of IC 20-45-8 under IC 20-45-8-29; and

(2) upon the expiration of IC 20-45-8 under IC 20-45-8-29, applies only to a school corporation that has under its jurisdiction any territory located in Dearborn County.

(b) Subject to subsection (c), the superintendent of a school corporation may, after approval by the governing body of the school corporation, and before September 1 of the year immediately preceding the expiration of IC 20-45-8, submit a petition to the department of local government finance requesting an increase in the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund for property taxes first due and payable in the year after the expiration of IC 20-45-8.

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

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

(2) A statement that the proposed increase will be a permanent increase to the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for its operations fund.

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

(4) The anticipated property tax rates and levies for property taxes first due and payable in the year after the expiration of IC 20-45-8.

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

(d) If the superintendent of a school corporation submits a petition under subsection (b), the department of local government finance shall increase the school corporation's maximum permissible ad valorem property tax levy under IC 20-46-8-1 for the operations fund for property taxes first due and payable in the year after the expiration of IC 20-45-8 by the amount of the distribution that the school corporation received in the year immediately preceding the expiration of IC 20-45-8, as determined by the department of local government finance.

(e) The school corporation's maximum permissible ad valorem property tax levy for property taxes first due and payable in the year after the expiration of IC 20-45-8, as adjusted under this section, shall be used in the determination of the school corporation's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in the year following the year after the expiration of IC 20-45-8 and thereafter.

As added by P.L.236-2023, SEC.29. Amended by P.L.214-2025, SEC.1.
Ind. Code § 6-3.6-9-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-9-b
Summary of calculations used to determine certified distributions; contents
Status: in_force

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

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

Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:

(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;

(2) adjustments for over distributions in prior years; and

(3) adjustments for clerical or mathematical errors in prior years.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72; P.L.68-2025, SEC.163.
Ind. Code § 6-8-11-10 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-10
Requirements
Status: in_force

Sec. 10. (a) A medical care savings account program established by an employer under this chapter must include all of the following:

(1) The purchase by the employer of a qualified higher deductible health plan for the benefit of one (1) or more employees and dependents of the employees.

(2) The contribution by the employer, and the deposit into the medical care savings account established on behalf of each employee, of all or part of the difference between:

(A) the cost to the employer of purchasing a qualified higher deductible health plan for the benefit of the employee; and

(B) the cost previously incurred by the employer to pay the eligible medical expenses of the employee through a health coverage policy, certificate, or contract.

(3) The designation of an account administrator to administer the medical care savings accounts of employees.

(b) Notwithstanding subsection (a)(2), if an employer, before establishing a medical care savings account program under this chapter, did not pay the eligible medical expenses of the employer's employees through a health coverage policy, certificate, or contract, the employer may contribute all or part of the deductible of the qualified higher deductible health plan purchased by the employer to establish the medical care savings account program.

(c) The contribution under subsection (b) must not exceed the following:

(1) For 1996, five thousand dollars ($5,000).

(2) For calendar years after 1996, the figure set forth in subdivision (1), adjusted under subsection (d).

(d) The adjustments referred to in subsection (c):

(1) may reflect increases in the general level of prices since 1995; and

(2) must be based on:

(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or

(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.66-1996, SEC.1.
Ind. Code § 6-5.5-4-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-5
Unsecured consumer loans; interest income and other receipts
Status: in_force

Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by other electronic means.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-7-1-22 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-22
Record keeping violations; offense
Status: in_force

Sec. 22. A person required by this chapter to keep records who recklessly:

(1) fails to keep the record so required;

(2) falsifies the records; or

(3) fails to safely preserve the records for the period of three (3) years in such a manner as to insure permanency and accessibility for inspection by the department;

commits a Class C misdemeanor.

Formerly: Acts 1947, c.222, s.21. As amended by Acts 1978, P.L.2, SEC.646.
Ind. Code § 6-1.1-10.3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-5-b
Adoption of exemption ordinance by county adopting body
Status: in_force

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

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

Sec. 5. (a) A county adopting body specified in IC 6-3.6-3-1(a) may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provided in section 6 of this chapter.

(b) Except as provided in this chapter, the county adopting body shall use the same procedures that apply to county adopting bodies under IC 6-3.6-3 when acting under this chapter.

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

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

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.10; P.L.68-2025, SEC.17.
Ind. Code § 6-6-5-15 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-15
Consolidation of taxes for taxpayers owning more than one vehicle
Status: in_force

Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with procedures that the bureau considers reasonable and feasible, including the revocation of all registrations of vehicles by an owner if the owner willfully fails and refuses to pay the vehicle excise tax imposed by this chapter. Upon a revocation of a registration under this section, the bureau shall notify the department of state revenue of the name and address of the taxpayer.

Formerly: Acts 1969, c.423, s.15. As amended by P.L.2-1988, SEC.18; P.L.335-1989(ss), SEC.16; P.L.256-2017, SEC.41.
Ind. Code § 6-3.6-9-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-1
Budget agency accounting for each county; undistributed amounts
Status: in_force

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

Sec. 1. (a) The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state general fund.

(b) Undistributed amounts shall be invested by the treasurer of state and the income earned shall be credited to the counties based on each county's undistributed amount.

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021, SEC.93.
Ind. Code § 6-1.1-18.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-10
Civil taxing unit levy limit exceptions related to community mental health centers and community intellectual disability and other developmental disabilities centers; estimate by the department of local government finance
Status: in_force

Sec. 10. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a civil taxing unit to be used to fund:

(1) community mental health centers under:

(A) IC 12-29-2-1.2, for only those civil taxing units that authorized financial assistance under IC 12-29-1 before 2002 for a community mental health center as long as the tax levy under this section does not exceed the levy authorized in 2002;

(B) IC 12-29-2-2 through IC 12-29-2-4; and

(C) IC 12-29-2-13; or

(2) community intellectual disability and other developmental disabilities centers under IC 12-29-1-1.

(b) For purposes of computing the ad valorem property tax levy limits imposed on a civil taxing unit by section 3 of this chapter, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include that part of the levy described in subsection (a).

(c) This subsection applies to property taxes first due and payable after December 31, 2008. Notwithstanding subsections (a) and (b) or any other law, any property taxes imposed by a civil taxing unit that are exempted by this section from the ad valorem property tax levy limits imposed by section 3 of this chapter may not increase annually by a percentage greater than the result of:

(1) the maximum levy growth quotient determined under section 2 of this chapter; minus

(2) one (1).

(d) Before July 15 of each year, the department of local government finance shall provide to each county an estimate of the maximum amount of property taxes imposed for community mental health centers or community intellectual disability and other developmental disabilities centers that are exempt from the levy limits for the ensuing year.

As added by P.L.73-1983, SEC.1. Amended by P.L.2-1992, SEC.61; P.L.24-1997, SEC.4; P.L.78-2004, SEC.2; P.L.146-2008, SEC.174; P.L.182-2009(ss), SEC.128; P.L.112-2012, SEC.37; P.L.117-2015, SEC.3; P.L.184-2016, SEC.16; P.L.76-2018, SEC.1; P.L.159-2020, SEC.33.
Ind. Code § 6-9-26-3 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-3
Rate of tax; ordinance
Status: in_force

Sec. 3. (a) The fiscal body of the county may adopt an ordinance no later than December 31, 1988, to impose an excise tax, known as the county food and beverage tax, on those transactions described in sections 6 and 7 of this chapter.

(b) The rate of the tax equals one percent (1%) of the gross retail income on the transaction. For the purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-1.1-12.4-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-12
Change of ownership
Status: in_force

Sec. 12. If ownership of the real property or new personal property changes, the deduction under this chapter continues to apply to the real property or personal property, and the amount of deduction is the product of:

(1) the percentage under section 2(c)(2)(B) or 3(c)(2)(B) of this chapter that would have applied if the ownership of the property had not changed; multiplied by

(2) the assessed value of the real property or personal property for the year the new owner qualifies for the deduction.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-3-2-2.9 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.9
Repealed
Status: repealed

As added by P.L.50-1984, SEC.2. Repealed by P.L.47-1984, SEC.7(c).
Ind. Code § 6-1.1-6.7-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-19
Conveyance of filter strip land
Status: in_force

Sec. 19. A conveyance of land that is classified as a filter strip does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-18.5-31.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-31.5
Maximum permissible ad valorem property tax levy; Shelby County
Status: in_force

Sec. 31.5. (a) This section applies only to Shelby County.

(b) The executive of the county may, after approval by the fiscal body of the county, submit a petition to the department of local government finance requesting an increase in the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. A petition must be submitted not later than September 1, 2025.

(c) If the executive of the county submits a petition under subsection (b), the department of local government finance shall increase the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2026. The amount of the increase under this section is equal to the difference between:

(1) the lesser of:

(A) the county's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025; or

(B) the ad valorem property tax levy adopted by the county fiscal body for property taxes first due and payable in 2025; and

(2) the county's ad valorem property tax levy as certified by the department of local government finance for property taxes first due and payable in 2025.

(d) The adjustment under this section is a temporary, one (1) time increase to the county's maximum permissible ad valorem property tax levy for purposes of this chapter.

(e) This section expires June 30, 2028.

As added by P.L.230-2025, SEC.46.
Ind. Code § 6-9-10-7 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-7
Convention and tourism fund; account for revenues from additional tax rate
Status: in_force

Sec. 7. (a) The county treasurer shall establish a convention and tourism fund and shall deposit in the fund all money the county treasurer receives under section 6 of this chapter.

(b) The county treasurer shall establish an account of the fund into which the treasurer shall deposit all tax revenues received from the imposition of the additional tax rate under section 6(g) of this chapter. Money in the account shall be expended to pay:

(1) debt service on bonds issued by the county to finance facilities described in section 5(b)(6) of this chapter; or

(2) interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities described in section 5(b)(6) of this chapter.

(c) Money in the fund shall be expended by the board to develop and promote the convention and tourism industry.

As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003, SEC.251.
Ind. Code § 6-1.1-12.4-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-8
Hearing requirements; termination of deduction
Status: in_force

Sec. 8. On the date specified in the notice described in section 6(3) of this chapter, the official shall conduct a hearing for the purpose of further considering the property owner's creation or retention of employment as described in section 6(1) of this chapter. Based on the information presented at the hearing by the property owner and other interested parties, the official shall determine whether the property owner has made reasonable efforts to create or retain employment as described in section 6(1) of this chapter and whether any failure to create or retain employment was caused by factors beyond the control of the property owner. If the official determines that the property owner has not made reasonable efforts to create or retain employment, the official shall determine that the property owner's deduction under this chapter is terminated. If the official terminates the deduction, the deduction does not apply to:

(1) the next installment of property taxes owed by the property owner; or

(2) any subsequent installment of property taxes.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-9-28-2 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-2
Ordinance imposing tax
Status: in_force

Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park.

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

(c) If a county fiscal body adopts an ordinance under subsection (a), the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted.

As added by P.L.19-1994, SEC.13.
Ind. Code § 6-8.1-1-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-6
Application of article; conflicts with other laws
Status: in_force

Sec. 6. The provisions of this article apply for the purposes of imposing, collecting, and administering the listed taxes. However, if a provision of this article conflicts with a provision of the law relating to any of the listed taxes, the provision of the law relating to the listed tax controls for purposes of imposing, collecting, or administering that listed tax.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-1.1-5.5-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-4.5
Sales disclosure funds
Status: in_force

Sec. 4.5. (a) The fiscal body of each county shall establish a sales disclosure fund. The county auditor shall deposit into the fund the money received under section 4 of this chapter. Money in the sales disclosure fund may be expended only for:

(1) administration of this chapter;

(2) verification of the information contained on a sales disclosure form;

(3) training of assessing officials; or

(4) purchasing computer software or hardware for a property record system.

(b) The county fiscal body shall appropriate the money in the sales disclosure fund for the purposes stated in subsection (a) based on requests by assessing officials in the county.

As added by P.L.198-2001, SEC.22.
Ind. Code § 6-9-68-4 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-1.1-52-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-5
"Qualified interest"
Status: in_force

Sec. 5. As used in this chapter, "qualified interest" means the following:

(1) An ownership interest in a homestead.

(2) An interest in a contract for the purchase of a homestead that:

(A) is recorded in the county recorder's office; and

(B) provides that a person purchasing the homestead is to pay the property taxes on the homestead.

As added by P.L.68-2025, SEC.85.