Ind. Code § 6-3.6-6-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2-b
Rate of tax; expiration
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. 2. (a) This section applies to all counties.

(b) The adopting body may by ordinance and subject to subsections (c) through (e) impose one (1) or more of the following component rates not to exceed a total expenditure tax rate under this chapter of two and nine-tenths percent (2.9%) on the adjusted gross income of taxpayers who reside in the county, or, in the case of a team member or race team member described in IC 6-3.6-2-13(3), on the adjusted gross income earned as a team member or race team member in the county:

(1) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for county services (as provided in section 4 of this chapter), subject to subsection (c).

(2) A tax rate not to exceed four-tenths of one percent (0.4%) for providers of fire protection or emergency medical services located within the county (as provided in section 4.3 of this chapter), subject to subsection (c).

(3) A tax rate not to exceed two-tenths of one percent (0.2%) for general purpose revenue for distribution to nonmunicipal civil taxing units (excluding fire protection districts) located within the county (as provided in section 4.5 of this chapter), subject to subsection (c).

(4) A tax rate not to exceed one and two-tenths percent (1.2%) for general purpose revenue for municipal services for distribution to municipalities located within the county that are not eligible to adopt a municipal tax rate under section 22 of this chapter or that have made an election under section 23(b)(3) of this chapter to be treated as such. The adopting body shall identify in the ordinance each taxing district in which the tax rate under this subdivision is imposed.

(c) The combined component rates imposed by an adopting body under subsection (b)(1) through (b)(3) shall not exceed one and seven-tenths percent (1.7%).

(d) A tax rate adopted under subsection (b)(4) may only be imposed on taxpayers who do not reside in a municipality that is eligible to adopt a municipal tax rate under section 22 of this chapter and has not made an election under section 23(b)(3) of this chapter. In the case of a team member or race team member described in IC 6-3.6-2-13(3), a tax rate adopted under subsection (b)(4) may only be imposed on services performed as a team member or race team member at a location if the county could impose the tax rate on an individual residing at that location.

(e) A tax rate imposed under subsection (b) expires on December 31, 2031, and on December 31 of each calendar year thereafter. An adopting body wishing to continue, increase, or decrease a tax rate for the succeeding year must pass an ordinance to readopt a tax rate in accordance with IC 6-3.6-3-3. This subsection applies regardless of whether there is a modification in the tax rate or the component rates or the rates are unchanged from the previous year.

(f) Notwithstanding subsection (e) or any other provision of this article, if there are bonds, leases, or other obligations payable from a tax imposed under subsection (b)(1) or (b)(4), the expenditure tax rate for the county under subsection (b)(1) or (b)(4) for a calendar year shall be the minimum tax rate necessary to produce one and twenty-five hundredths (1.25) times the sum of the:

(1) highest annual outstanding debt service;

(2) highest annual lease payments; and

(3) any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve;

for the calendar year payable from the applicable component rate.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.118; P.L.157-2026, SEC.124.
Ind. Code § 6-6-2.5-71 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-71
Sealing special fuel or kerosene pump; compliance; penalty
Status: in_force

Sec. 71. (a) The department or any agent of the department may seal a special fuel or kerosene pump or impound a vehicle that does not have a sealable pump and post a sign that states that transactions involving special fuel or kerosene may not be made at the person's location if any of the following occur:

(1) A person becomes delinquent in payment of a tax due under this chapter.

(2) There is evidence that the revenue of the seller of fuel is in jeopardy.

(3) A person sells special fuel or kerosene without being licensed as required by this chapter.

(4) A person sells special fuel or kerosene without being bonded as required by the department.

(5) A person sells fuel that is taxable under this chapter without charging special fuel tax. However, this subdivision does not apply to a seller that acts in good faith and sells undyed special fuel to a person with a valid tax exemption certificate on file with the seller.

(6) A person sells dyed or marked special fuel for use in a motor vehicle operated on a public highway.

(b) A pump sealed under subsection (a) may remain sealed and a sign posted under subsection (a) may remain posted until all of the following have occurred:

(1) All reports are filed and the fees and taxes imposed under this chapter are paid in full.

(2) The interest and penalties imposed under this chapter, IC 6-8.1-10-1, and IC 6-8.1-10-2 (repealed) are paid in full.

(3) The license required by this chapter is obtained.

(4) The bond, letter of credit, or cash deposit required by this chapter is provided in the amount required by the department.

(c) A person that sells special fuel or kerosene in Indiana shall allow the agents of the department to seal gallonage totalizers of metered pumps operated by or on behalf of the person selling special fuel or kerosene.

(d) If the department determines that a person is selling special fuel or kerosene from a metered pump in Indiana without an effectively sealable gallonage totalizer, the seller, at the department's request, shall:

(1) adapt the pump to the department's specifications so that the pump may be effectively sealed; or

(2) replace, in whole or in part, the pump with a pump employing an effectively sealable gallonage totalizer, as determined by the department.

(e) A person's failure to comply with subsection (c) or (d) shall be considered evidence that the revenue of the person is in jeopardy.

(f) A person that, without authorization, removes, alters, defaces, or covers a sign that:

(1) is posted by the department; and

(2) states that transactions involving special fuel or kerosene may not be made at a location;

commits a Class B misdemeanor. However, the offense is a Level 6 felony if the offense is committed with intent to evade the tax imposed by this chapter or defraud the state.

(g) A person that sells special fuel or kerosene shall notify the department of the following:

(1) A broken fuel pump seal.

(2) A removed, altered, defaced, or covered sign that was posted by the department.

(h) A person that sells special fuel or kerosene that fails to notify the department, as required by subsection (g), after:

(1) a fuel pump seal is broken; or

(2) a sign that was posted by the department is removed, altered, defaced, or covered;

commits a Level 6 felony.

As added by P.L.85-1995, SEC.30. Amended by P.L.158-2013, SEC.100.
Ind. Code § 6-7-1-15.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-15.1
Metered tax stamping machines; recharging
Status: in_force

Sec. 15.1. If at least one (1) financial institution in each county applies to the department and fulfills the bonding requirements established by the department, the department shall approve at least one (1) financial institution in each county to recharge the metered stamping machines referred to in section 15 of this chapter.

As added by Acts 1979, P.L.81, SEC.1.
Ind. Code § 6-6-5-7 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-7
Repealed
Status: repealed

Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts 1973, P.L.54, SEC.4. As amended by Acts 1981, P.L.94, SEC.3; Acts 1982, P.L.60, SEC.3; Acts 1982, P.L.61, SEC.1; P.L.92-1983, SEC.1; P.L.91-1983, SEC.3; P.L.335-1989(ss), SEC.11; P.L.43-1994, SEC.3; P.L.70-1998, SEC.1; P.L.184-2007, SEC.2. Repealed by P.L.3-2008, SEC.269.
Ind. Code § 6-9-8-4 — Indiana Code / Title 6 / Article 9 / Chapter 8 / Section 6-9-8-4
Exceptions
Status: in_force

Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more.

[Pre-Local Government Recodification Citation: 18-4-17-11 part.]

As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.86-1993, SEC.3.
Ind. Code § 6-9-3-6 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-6
Capital development tourism fund; pledge of deposit to payment of bonds; covenant of general assembly with purchasers of bonds
Status: in_force

Sec. 6. (a) The board of managers may enter into an agreement under which any amounts previously deposited in, or to be deposited in, the capital development tourism fund are pledged to payment of bonds described in section 5(b) of this chapter.

(b) With respect to bonds described in section 5(b) of this chapter for which a pledge has been made under subsection (a), the Indiana general assembly covenants with the purchasers of those bonds that:

(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of that portion of the tax imposed by this chapter that is dedicated to the capital development tourism fund;

(2) this chapter will not be amended in any manner that will reduce the amount of tax revenues dedicated to the capital development tourism fund; and

(3) this chapter will not be amended in any manner that will change the purpose for which money dedicated to the capital development tourism fund may be used;

as long as the principal of, or interest on, any of those bonds is unpaid.

As added by P.L.55-1984, SEC.4.
Ind. Code § 6-1.1-13-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-1
Powers of board; notice of review
Status: in_force

Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only to the tangible property assessments made with respect to the last preceding assessment date. Before a county property tax assessment board of appeals changes any valuation or adds any tangible property and the value of it to a return or the assessment rolls under this chapter, the board shall give prior notice by mail to the taxpayer. The notice must state a time when and place where the taxpayer may appear before the board. The time stated in the notice must be at least thirty (30) days after the date the notice is mailed.

[Pre-1975 Property Tax Recodification Citation: 6-1-28-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.60; P.L.146-2012, SEC.3.
Ind. Code § 6-2.5-3-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-10
Required publication; duty to pay use tax
Status: in_force

Sec. 10. The department shall publish on the department's website the information needed to communicate a person's obligation to remit use tax on the exercise of any right or power of ownership over tangible personal property in Indiana for which gross retail tax has not been paid, including purchases using the Internet or a catalog.

As added by P.L.229-2011, SEC.81. Amended by P.L.1-2025, SEC.94.
Ind. Code § 6-1.1-22.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-4
"Reconciling statement"
Status: in_force

Sec. 4. As used in this chapter, "reconciling statement" refers to a reconciling property tax statement required by section 11 of this chapter.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-8.1-16.3-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-2
Department of state revenue pilot program; establishment; purpose
Status: in_force

Sec. 2. (a) The department of state revenue pilot program is established.

(b) The purpose of the pilot program is to assist the state, other states, and other government agencies with the following tasks:

(1) The administration and processing of commercial vehicle registrations as required under the International Registration Plan.

(2) The licensing and reporting of fuel tax use for motor carriers under the International Fuel Tax Agreement.

(3) Audit and record keeping for the International Registration Plan and the International Fuel Tax Agreement.

(4) Any other essential or necessary functions related to motor carrier services.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-3-1-18 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-18
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.118; Acts 1965, c.233, s.5. Repealed by P.L.1-1991, SEC.51.
Ind. Code § 6-3.1-13-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-11
Credit against state tax liability
Status: in_force

Sec. 11. Subject to the conditions set forth in this chapter, a taxpayer is entitled to a credit against any state tax liability that may be imposed on the taxpayer for a taxable year after December 31, 1993, if the taxpayer is awarded a credit by the board under this chapter for that taxable year.

As added by P.L.41-1994, SEC.1.
Ind. Code § 6-6-11-35 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-35
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed by P.L.164-2020, SEC.24.
Ind. Code § 6-1.1-47-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-7
Allocation of property taxes
Status: in_force

Sec. 7. (a) For each year in which an ordinance adopted under section 2 of this chapter is in effect in a county, for each list submitted by a transferring entity under section 6 of this chapter, the county auditor shall allocate the property taxes collected for the items of real property on the list as follows:

(1) The percentage specified in an ordinance adopted under section 2 or 3 of this chapter, as applicable, to the transferring entity.

(2) One hundred percent (100%) minus the percentage described in subdivision (1) to the respective taxing districts in which the properties are located.

Subject to annual appropriation by the county fiscal body, the county auditor shall distribute amounts allocated under subdivision (1) to the transferring entity at the same time other property taxes are apportioned and distributed. The county auditor shall apportion and distribute the amounts allocated to a taxing district under subdivision (2) among the taxing units of that taxing district in the same manner and at the same time as other property taxes are apportioned and distributed.

(b) If an item of real property is listed on more than one (1) list that the county auditor receives under section 6 of this chapter, the county auditor shall make the allocation required under subsection (a)(1) to the transferring entity that transferred the item of real property most recently.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-6-2.5-39 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-39
Consumption of tax-exempt dyed or marked fuel for nonexempt purpose; remittance of tax
Status: in_force

Sec. 39. Any person who has consumed tax-exempt dyed or marked special fuel, or both, for a nonexempt purpose, as permitted under section 62 of this chapter, shall remit the tax due by filing a monthly report and remitting the tax due on forms prescribed by the department.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.23.
Ind. Code § 6-3-4-3 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-3
Filing date
Status: in_force

Sec. 3. (a) Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following:

(1) The 15th day of the fourth month following the close of the taxable year.

(2) For a corporation whose federal tax return is due on or after the date set forth in subdivision (1), as determined without regard to any extensions, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, the 15th day of the fifth month following the close of the taxable year.

(b) If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a)(1) or (a)(2) (as applicable), the department may extend the due date of a return required to be made under section 1 of this chapter to reflect the due date permitted for the federal income tax return.

(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays recognized by the Internal Revenue Service, is later than the date provided in subsection (a), the due date for the return made pursuant to section 1 of this chapter shall be the later of the due date for the federal income tax return or the due date provided under this section.

Formerly: Acts 1963(ss), c.32, s.403. As amended by Acts 1980, P.L.61, SEC.4; P.L.172-2011, SEC.58; P.L.212-2018(ss), SEC.23; P.L.137-2022, SEC.37.
Ind. Code § 6-1.1-6.7-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-22
Prohibited acts upon filter strip lands
Status: in_force

Sec. 22. (a) A person may not do any of the following on land classified as a filter strip:

(1) Except as provided in subsection (b), cultivate or harvest crops.

(2) Erect a dwelling or other building.

(3) Graze a domestic animal or permit grazing by a domestic animal.

(4) Burn.

(5) Mow before July of any year after the first year in which the filter strip is established.

(6) Engage in any practice that permanently alters land or vegetation on the land.

(b) A person may up to three (3) times a year cut grass-legumes for hay on land classified as a filter strip. However, reseeding is required upon recommendation of the county surveyor with the concurrence of the local soil and water conservation district in which the filter strip is located.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-4-35 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-35
Repealed
Status: repealed

As added by P.L.1-2004, SEC.4; P.L.23-2004, SEC.5. Amended by P.L.88-2005, SEC.8. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-27.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-27.5
Property reassessment fund; tax levies; petition to increase levy; appeal
Status: in_force

Sec. 27.5. (a) The auditor of each county shall establish a property reassessment fund. The county treasurer shall deposit all collections resulting from the property taxes that the county levies for the county's property reassessment fund.

(b) With respect to a reassessment of real property under a county's reassessment plan under section 4.2 of this chapter, the county council of each county shall, for property taxes due each year, levy against all the taxable property in the county an amount equal to the estimated costs of the reassessment under section 28.5 of this chapter for the group of parcels to be reassessed in that year.

(c) The county assessor may petition the county fiscal body to increase the levy under subsection (b) to pay for the costs of:

(1) a reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;

(2) verification under 50 IAC 27-4-7 of sales disclosure forms forwarded to the county assessor under IC 6-1.1-5.5-3; or

(3) processing annual adjustments under section 4.5 of this chapter.

The assessor must document the needs and reasons for the increased funding.

(d) If the county fiscal body denies a petition under subsection (c), the county assessor may appeal to the department of local government finance. The department of local government finance shall:

(1) hear the appeal; and

(2) determine whether the additional levy is necessary.

As added by P.L.198-2001, SEC.18. Amended by P.L.90-2002, SEC.42; P.L.151-2002, SEC.1 and P.L.178-2002, SEC.7; P.L.245-2003, SEC.5; P.L.228-2005, SEC.9; P.L.219-2007, SEC.13; P.L.146-2008, SEC.78; P.L.172-2011, SEC.27; P.L.112-2012, SEC.17; P.L.218-2013, SEC.1; P.L.5-2015, SEC.10.
Ind. Code § 6-3-1-35 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-35
"Pass through entity"
Status: in_force

Sec. 35. As used in this article, "pass through entity" means:

(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);

(2) a partnership;

(3) a trust;

(4) an estate;

(5) a limited liability company; or

(6) a limited liability partnership.

As added by P.L.182-2009(ss), SEC.190. Amended by P.L.159-2021, SEC.10.
Ind. Code § 6-1.1-3-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-19
Information available to county assessor and county property tax assessment board of appeals
Status: in_force

Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board:

(1) Personal property returns.

(2) Documents related to the returns.

(3) Any information in the possession of the township assessor that is related to the identity of the owners or possessors of property or the values of property.

(b) Upon written request of the board, the township assessor shall furnish information referred to in subsection (a) to any member of the board either directly or through employees of the board.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.11; P.L.146-2008, SEC.61.
Ind. Code § 6-5.5-4-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to all taxpayers.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.6-2000, SEC.4.
Ind. Code § 6-1.1-4-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-5
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.20; P.L.90-2002, SEC.31; P.L.113-2010, SEC.15; P.L.112-2012, SEC.4; P.L.111-2014, SEC.10. Repealed by P.L.86-2018, SEC.27.
Ind. Code § 6-6-1.1-1316 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1316
Breaking fuel pump seals; failure to report meter readings; removing post signs; failure to notify; offenses
Status: in_force

Sec. 1316. (a) A person:

(1) who knowingly breaks a seal on a sealed fuel pump without authorization; or

(2) who knowingly fails or refuses to report meter readings under section 1008 or section 1110 of this chapter;

commits a Level 6 felony.

(b) A person who, without authorization:

(1) removes;

(2) alters;

(3) defaces; or

(4) covers;

a sign posted by the department that states that no transactions involving gasoline, gasohol, aviation gasoline, or marina gasoline may be made at a location commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with the intent to evade the tax imposed by this chapter or to defraud the state.

(c) A dealer or licensed distributor shall notify the department of:

(1) a broken fuel pump seal; or

(2) a removed, altered, defaced, or covered sign that has been posted by the department.

(d) A dealer or licensed distributor that knowingly fails to notify the department, as required by subsection (c), within two (2) days after:

(1) a fuel pump seal is broken; or

(2) a sign posted by the department has been removed, altered, defaced, or covered;

commits a Level 6 felony.

As added by P.L.97-1987, SEC.17. Amended by P.L.158-2013, SEC.94.
Ind. Code § 6-9-61-3 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-3
Fiscal body ability to levy tax
Status: in_force

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

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

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

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

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-3.1-18-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-2
"Fund"
Status: in_force

Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation or community based organization under IC 4-4-28-13.

As added by P.L.15-1997, SEC.2. Amended by P.L.124-2024, SEC.22.
Ind. Code § 6-9-63-1 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-1
Application
Status: in_force

Sec. 1. This chapter applies to the city of New Haven.

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-3.1-37.2-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-10
Agreement
Status: in_force

Sec. 10. If the corporation approves an application under this chapter, the corporation shall require the applicant to enter into an agreement with the corporation as a condition of receiving a tax credit under this chapter.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-1.1-3-7.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-7.3
Repealed
Status: repealed

As added by P.L.242-2015, SEC.2. Amended by P.L.199-2016, SEC.2. Repealed by P.L.273-2019, SEC.3.
Ind. Code § 6-1.1-9-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-9
Petition to department of local government finance not required
Status: in_force

Sec. 9. A petition to the department of local government finance is not necessary with respect to any assessment, or increase in assessed valuation, which is made under this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.98.
Ind. Code § 6-3.1-26-5.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-5.5
"Motion picture or audio production"
Status: in_force

Sec. 5.5. As used in this chapter, "motion picture or audio production" means a:

(1) feature length film;

(2) video;

(3) television series;

(4) commercial;

(5) music video or an audio recording; or

(6) corporate production;

for any combination of theatrical, television, or other media viewing or as a television pilot. The term does not include a motion picture that is obscene (as described in IC 35-49-2-1) or television coverage of news or athletic events.

As added by P.L.199-2005, SEC.18.
Ind. Code § 6-2.5-7-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-4
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.5; P.L.227-2013, SEC.7. Repealed by P.L.218-2017, SEC.7.
Ind. Code § 6-2.5-11-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-4
Delegates to review or amend agreement
Status: in_force

Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be represented by four (4) delegates, appointed as follows:

(1) One (1) member of the house of representatives, appointed by the speaker of the house of representatives.

(2) One (1) member of the senate, appointed by the president pro tempore of the senate.

(3) One (1) individual appointed by the governor.

(4) The commissioner of the department of state revenue, who is an ex officio member.

A delegate appointed under subdivisions (1) through (3) serves at the pleasure of the officer who appointed that delegate.

(b) Each delegate who is not a state employee is entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The delegate is also entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency. Expenses incurred under this subsection shall be paid out of the funds appropriated to the department of state revenue.

(c) Each delegate who is a state employee but who is not a member of the general assembly is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the delegate's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

(d) Each delegate who is a member of the general assembly is entitled to receive the per diem, mileage, and travel allowances paid to members of the general assembly under travel policies established by the legislative council. Per diem, mileage, and travel allowances paid under this subsection shall be paid from appropriations made to the legislative council or the legislative services agency.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-9-63-4 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-4
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 city; 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 city 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.112.
Ind. Code § 6-1.1-49-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-5
Notice of the adoption of ordinance
Status: in_force

Sec. 5. If a county fiscal body adopts an ordinance to either provide the credit under this chapter or rescind an ordinance previously adopted, the county fiscal body shall, not later than fifteen (15) days after the adoption of the ordinance, give notice of the adoption of the ordinance to:

(1) the department of local government finance on the form and in the manner prescribed by the department of local government finance;

(2) the county auditor; and

(3) the fiscal officer of each taxing unit within the neighborhood enhancement district or districts to which the ordinance applies;

including a certified copy of the adopted ordinance.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-3.6-6-19 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-19
Authorization for a civil taxing unit to distribute its certified shares to another governmental entity; procedures
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. 19. (a) A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to:

(1) carry out a joint purpose; or

(2) fund the purposes of the other governmental entity;

including a governmental entity organized on a regional basis to serve an area in more than one (1) county.

(b) The distribution must be authorized by ordinance of the fiscal body of the civil taxing unit to which the revenue is allocated by this chapter. An ordinance must specify the purpose of the designation and its duration.

(c) The fiscal body of the civil taxing unit may direct the county auditor in the ordinance to withhold from the civil taxing unit's allocation the amount that is the subject of the ordinance and distribute the amount directly to the other governmental entity authorized to receive the money.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-5.1-10 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-10
Excise tax; imposition; property tax assessment disallowed; unpaid tax
Status: in_force

Sec. 10. (a) An excise tax is imposed on the following in accordance with this chapter:

(1) Recreational vehicles.

(2) Truck campers.

(b) The excise tax is imposed:

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed on recreational vehicles.

(c) The excise tax imposed by this chapter is a listed tax and subject to IC 6-8.1.

(d) Subject to subsection (e), the excise tax imposed by this chapter is due and shall be paid:

(1) for recreational vehicles, at the time the recreational vehicle is registered; and

(2) for truck campers, on or before the owner's annual registration date for vehicles determined by the bureau on the schedule established under IC 9-18.1-11-1.

(e) If the excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the excise tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.

(f) A truck camper subject to taxation under this chapter is taxable in the county of the owner's residence.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.51; P.L.178-2019, SEC.24.
Ind. Code § 6-1.1-41-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-2
Authorization of fund and tax levies
Status: in_force

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may:

(1) establish a cumulative fund and impose a property tax for the cumulative fund; or

(2) increase the tax rate for a cumulative fund;

only after the proposal is adopted and approved in compliance with this chapter.

(b) If a cumulative fund is not established and the tax rate is not certified in conformity with this chapter, the political subdivision may not levy a tax for the fund in the ensuing year. If a cumulative fund that has been established in a prior year is not reestablished and the tax rate is not certified in conformity with this chapter, the political subdivision may not increase a tax rate for the cumulative fund for the ensuing year.

As added by P.L.17-1995, SEC.6. Amended by P.L.38-2021, SEC.38.
Ind. Code § 6-9-63-5 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-1.1-45-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-1
Definition applicability
Status: in_force

Sec. 1. The definitions in this chapter apply throughout this chapter.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-9-39-6 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-6
County option dog tax fund; canine research and education account
Status: in_force

Sec. 6. (a) If a county fiscal body adopts an ordinance under section 3 of this chapter, the county treasurer shall establish a county option dog tax fund.

(b) At the time a county option dog tax fund is established under subsection (a), the county treasurer shall establish a canine research and education account within the county option dog tax fund established under subsection (a).

(c) Interest and investment income derived from money in a county option dog tax fund becomes part of the county option dog tax fund.

(d) Money in a county's county option dog tax fund at the end of a calendar year does not revert to the county's general fund.

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-9-35-13 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-13
Food and beverage tax fund; deposits
Status: in_force

Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund.

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

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

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.6-2-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-10
"Fiscal body"
Status: in_force

Sec. 10. "Fiscal body" has the meaning set forth in IC 36-1-2-6.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-7-8 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-8
Transfer and use of funds restricted; offenses
Status: in_force

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

(b) Any person or officer or employee of a corporation who receives a transfer of funds under this chapter and who uses those funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.158-2013, SEC.110.
Ind. Code § 6-9-71-3 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

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

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-9-12-9 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-9
Repealed
Status: repealed

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.82-1985, SEC.1; P.L.3-1990, SEC.27. Repealed by P.L.214-2005, SEC.77.
Ind. Code § 6-9-74-1 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-1
Application
Status: in_force

Sec. 1. (a) This chapter applies to Boone County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2025.

(b) The:

(1) convention, visitor, and tourism promotion fund;

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

established under IC 6-9-18 before July 1, 2025, remain in effect and govern the county's innkeeper's tax until amended under this chapter.

(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2025, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided under this chapter. The appointing authority shall make other subsequent appointments to the commission as provided under this chapter.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-3.1-11-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-2.5
"Corporation"
Status: in_force

Sec. 2.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise.

As added by P.L.288-2013, SEC.36.
Ind. Code § 6-6-6.5-13 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-13
Classification of aircraft; tax rate; credits
Status: in_force

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

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

CLASS

DESCRIPTION

A

Piston-driven

B

Piston-driven,

and Pressurized

C

Turbine driven

or other Powered

D

Homebuilt, Gliders, or

Hot Air Balloons

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

Age

Class A

Class B

Class C

Class D

0-4

$.04/lb

$.065/lb

$.09/lb

$.0175/lb

5-8

$.035/lb

$.055/lb

$.08/lb

$.015/lb

9-12

$.03/lb

$.05/lb

$.07/lb

$.0125/lb

13-16

$.025/lb

$.025/lb

$.025/lb

$.01/lb

17-25

$.02/lb

$.02/lb

$.02/lb

$.0075/lb

over 25

$.01/lb

$.01/lb

$.01/lb

$.005/lb

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

(1) ninety percent (90%); or

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

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

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

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.7; Acts 1980, P.L.74, SEC.27; P.L.93-1983, SEC.8; P.L.1-2009, SEC.55; P.L.68-2025, SEC.188; P.L.230-2025, SEC.89; P.L.157-2026, SEC.155.
Ind. Code § 6-1.1-50.1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 50.1 / Section 6-1.1-50.1-2
"Net property tax"
Status: in_force

Sec. 2. As used in this chapter, "net property tax" means liability for the tax imposed on property under this article determined after the application of all credits and deductions under this article but does not include any interest or penalty imposed under this article.

As added by P.L.230-2025, SEC.58.
Ind. Code § 6-5.5-6-9 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-9
Preservation of records; examination
Status: in_force

Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and accounts shall be kept open for examination at any time by the department or its authorized agents.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3.5-11-8 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-8
Adopted ordinance; letter approving transportation asset management plan; transmittal of copies
Status: in_force

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

(1) the bureau of motor vehicles; and

(2) the department of state revenue;

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

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

As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.33; P.L.178-2019, SEC.22.
Ind. Code § 6-5.5-3-7 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-7
Moving property; located in state
Status: in_force

Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, and mobile equipment, is considered to be located in Indiana if:

(1) the operation of the property is entirely in Indiana; or

(2) the operation of the property is not entirely in Indiana and:

(A) the operation outside Indiana is occasional and incidental to the operation in Indiana;

(B) the principal base of operations from which the property is sent out is in Indiana; or

(C) Indiana is the commercial domicile of the lessee or other user of the property and there is no principal base of operations.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3.1-26-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-17
Application
Status: in_force

Sec. 17. A person that proposes a project to:

(1) create new jobs or increase wage levels in Indiana; or

(2) substantially enhance the logistics industry by creating new jobs, preserving existing jobs that otherwise would be lost, increasing wages in Indiana, or improving the overall Indiana economy, in the case of a logistics investment being claimed by the applicant;

may apply to the corporation before the taxpayer makes the qualified investment to enter into an agreement for a tax credit under this chapter. The corporation shall prescribe the form of the application.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.106; P.L.288-2013, SEC.55; P.L.145-2016, SEC.31.
Ind. Code § 6-1.1-46.2-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-12
Fee for filing an application; standards for granting a deduction
Status: in_force

Sec. 12. A district board may, by resolution, do the following:

(1) Impose a fee for the filing of an application for a deduction under this chapter. The fee may be sufficient to defray actual processing and administrative costs associated with the application.

(2) Establish general written standards for the granting of a deduction under this chapter. The written standards must be reasonably related to accomplishing the purposes of this chapter.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-3.6-11-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-9
Calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026
Status: in_force

Sec. 9. (a) This section applies to the calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026.

(b) For each calendar year to which this section applies, the amount of a civil taxing unit's certified shares is equal to:

(1) the amount of the civil taxing unit's certified shares determined under IC 6-3.6-6, for a civil taxing unit other than the city of Carmel or the city of Fishers;

(2) the adjusted amount determined under subsection (c), for the city of Carmel; or

(3) the adjusted amount determined under subsection (d), for the city of Fishers.

(c) For each calendar year to which this section applies, the adjusted amount of the city of Carmel's certified shares is equal to the lesser of:

(1) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; or

(2) the product of:

(A) the amount of the city of Carmel's certified shares determined for the immediately preceding calendar year under IC 6-3.6-6, for 2021, or this section, after 2021; and

(B) one and three hundredths (1.03).

(d) For each calendar year to which this section applies, the adjusted amount of the city of Fishers' certified shares is equal to:

(1) the sum of:

(A) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; and

(B) the amount of the city of Fishers' certified shares determined under IC 6-3.6-6, without regard to this section; minus

(2) the adjusted amount of the city of Carmel's certified shares determined under subsection (c).

As added by P.L.159-2020, SEC.55. Amended by P.L.236-2023, SEC.82.
Ind. Code § 6-1.1-20-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-12
Distribution of levy approved in referendum
Status: in_force

Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year.

(b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010, to the taxing unit for which the referendum was conducted.

(c) The amount to be distributed under subsection (b) shall be treated as part of the referendum levy for purposes of setting tax rates for property taxes imposed after being approved by the voters in a referendum conducted after April 30, 2010.

(d) For a school corporation that conducted a referendum after November 1, 2009, and before May 1, 2010, for distributions after 2013, the county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved by the voters in the referendum, to the school corporation for which the referendum was conducted. The amount to be distributed to the school corporation shall be treated as part of the referendum levy for purposes of setting the school corporation's tax rates.

As added by P.L.203-2011, SEC.1. Amended by P.L.257-2013, SEC.19.
Ind. Code § 6-1.1-12.6-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-0.5
"Affiliated group"
Status: in_force

Sec. 0.5. As used in this chapter, "affiliated group" means any combination of the following:

(1) An affiliated group within the meaning provided in Section 1504 of the Internal Revenue Code (except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%)) or a relationship described in Section 267(b)(11) of the Internal Revenue Code.

(2) Two (2) or more partnerships (as defined in IC 6-3-1-19), including limited liability companies and limited liability partnerships, that have the same degree of mutual ownership as an affiliated group described in subdivision (1).

As added by P.L.70-2008, SEC.1. Amended by P.L.1-2009, SEC.41; P.L.148-2015, SEC.10.
Ind. Code § 6-2.5-5-28 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-28
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.80-1983, SEC.1. Repealed by P.L.11-1984, SEC.4.
Ind. Code § 6-1.1-12.4-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-3
Eligibility; deduction amount; period of deduction; deduction claim; limitations
Status: in_force

Sec. 3. (a) For purposes of this section, an increase in the assessed value of personal property is determined in the same manner that an increase in the assessed value of new manufacturing equipment is determined for purposes of IC 6-1.1-12.1.

(b) This subsection applies only to personal property that the owner purchases after March 1, 2005, and before March 2, 2007. Except as provided in sections 4, 5, and 8 of this chapter, an owner that purchases personal property that:

(1) was never before used by its owner for any purpose in Indiana; and

(2) creates or retains employment;

is entitled to a deduction from the assessed value of the personal property.

(c) Subject to section 14 of this chapter, the deduction under this section is first available in the year in which the increase in assessed value resulting from the purchase of the personal property occurs and continues for the following two (2) years. The amount of the deduction that a property owner may receive with respect to personal property located in a county for a particular year equals the lesser of:

(1) two million dollars ($2,000,000); or

(2) the product of:

(A) the increase in assessed value resulting from the purchase of the personal property; multiplied by

(B) the percentage from the following table:

YEAR OF DEDUCTION

PERCENTAGE

1st

75%

2nd

50%

3rd

25%

(d) If an appeal of an assessment is approved that results in a reduction of the assessed value of the personal property, the amount of the deduction is adjusted to reflect the percentage decrease that results from the appeal.

(e) A property owner must claim the deduction under this section on the owner's annual personal property tax return. The township assessor, or the county assessor if there is no township assessor for the township, shall:

(1) identify the personal property eligible for the deduction to the county auditor; and

(2) inform the county auditor of the deduction amount.

(f) The county auditor shall:

(1) make the deductions; and

(2) notify the county property tax assessment board of appeals of all deductions approved;

under this section.

(g) The deduction under this section does not apply to personal property at a facility listed in IC 6-1.1-12.1-3(e).

As added by P.L.193-2005, SEC.8. Amended by P.L.154-2006, SEC.37; P.L.169-2006, SEC.7; P.L.1-2007, SEC.41; P.L.219-2007, SEC.35; P.L.234-2007, SEC.39; P.L.3-2008, SEC.39; P.L.146-2008, SEC.131.
Ind. Code § 6-5.5-4-15 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-15
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-2.5-5-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-7
Materials used in construction business, public street, or utility service
Status: in_force

Sec. 7. Transactions involving tangible personal property are exempt from the state gross retail tax if:

(1) the person acquiring the property is in the construction business;

(2) the person acquiring the property acquires it for incorporation as a material or integral part of a public street or of a public water, sewage, or other utility service;

(3) the public street or public utility service into which the property is to be incorporated is required under a subdivision plat, approved and accepted by the appropriate Indiana political subdivision; and

(4) the public street or public utility is to be publicly maintained after its completion.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-1.1-27-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-5
Prosecuting attorney; duties
Status: in_force

Sec. 5. (a) The state comptroller shall notify the prosecuting attorney of the appropriate judicial circuit if:

(1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and

(2) the nonpayment is caused by the failure of:

(A) the county auditor to prepare and deliver a certificate of settlement to the county treasurer;

(B) the county treasurer to make payment; or

(C) the county auditor to issue a warrant for the amount due the state.

(b) When a prosecuting attorney receives the notice required by this section, the prosecuting attorney shall initiate a suit in the name of the state against the defaulting county auditor or treasurer. The defaulting party is liable in an amount equal to one hundred fifteen percent (115%) of the amount due the state.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.58; P.L.9-2024, SEC.175; P.L.148-2024, SEC.4.
Ind. Code § 6-2.5-11-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-9
State is only intended beneficiary of agreement; no individual causes of action
Status: in_force

Sec. 9. (a) The agreement authorized by this chapter binds and inures only to the benefit of the state of Indiana and the other member states. No person, other than a member state, is an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the law of the state of Indiana and the other member states and not by the terms of the agreement.

(b) Consistent with subsection (a), no person shall have any cause of action or defense under the agreement or by virtue of the state of Indiana's approval of the agreement. No person may challenge, in any action brought under any provision of law, any action or inaction by any department, agency, or other instrumentality of the state of Indiana, or any political subdivision of the state of Indiana on the grounds that the action or inaction is inconsistent with the agreement.

(c) No law of Indiana, or the application thereof, may be declared invalid as to any person or circumstance on the grounds that the provision or application is inconsistent with the agreement.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-1.1-12-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-25
Expired
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.181-2016, SEC.10. Expired 1-1-2025 by P.L.181-2016, SEC.10.
Ind. Code § 6-3.1-36-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-5
"State tax liability"
Status: in_force

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

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

(2) IC 6-5.5 (the financial institutions tax);

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

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-3.6-4-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-3-b
Tax rates; limitations; bonds or leases payable from former tax; pledge of tax revenue
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 1-1-2029.

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

Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7, the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless:

(1) the adopting body; or

(2) any city, town, or county;

pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.115.
Ind. Code § 6-3.1-13-21 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-21
Pass through entity; calculation of tax credit; shareholder or partner claiming credit; refundable credits
Status: in_force

Sec. 21. (a) If a pass through entity does not have state income tax liability against which the tax credit may be applied, a shareholder or partner of the pass through entity is entitled to a tax credit equal to:

(1) the tax credit determined for the pass through entity for the taxable year; multiplied by

(2) the percentage of the pass through entity's distributive income to which the shareholder or partner is entitled.

(b) The credit provided under subsection (a) is in addition to a tax credit to which a shareholder or partner of a pass through entity is otherwise entitled under a separate agreement under this chapter. A pass through entity and a shareholder or partner of the pass through entity may not claim more than one (1) credit under the same agreement.

(c) Subsection (d) applies:

(1) only to a pass through entity that is a limited liability company or a limited liability partnership owned wholly or in part by an electric cooperative incorporated under IC 8-1-13; and

(2) if, at the request of the pass through entity, the corporation finds that the amount of the average wage to be paid by the pass through entity will be at least double the average wage paid:

(A) in the county in which the project will be located, in the case of an application submitted before January 1, 2006; or

(B) in the case of an application submitted after December 31, 2005:

(i) to all employees working in the same NAICS industry sector to which the applicant's business belongs in the county in which the applicant's business is located, if there is more than one (1) business in that NAICS industry sector in the county in which the applicant's business is located;

(ii) to all employees working in the same NAICS industry sector to which the applicant's business belongs in Indiana, if the applicant's business is the only business in that NAICS industry sector in the county in which the applicant's business is located but there is more than one (1) business in that NAICS industry sector in Indiana; or

(iii) to all employees working in the same county as the county in which the applicant's business is located, if there is no other business in Indiana in the same NAICS industry sector to which the applicant's business belongs.

(d) The corporation may determine that:

(1) a credit shall be claimed by the pass through entity described in subsection (c); and

(2) if the credit exceeds the pass through entity's state income tax liability for the taxable year, the excess shall be refunded to the pass through entity.

If the corporation grants a refund directly to a pass through entity under this subsection, the pass through entity shall claim the refund on forms prescribed by the department of state revenue.

As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.14; P.L.4-2005, SEC.79; P.L.197-2005, SEC.10.
Ind. Code § 6-1.5-6-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 6 / Section 6-1.5-6-2
Indiana board rules
Status: in_force

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2 to establish procedures for the conduct of proceedings before the Indiana board under this article, including procedures for:

(1) prehearing conferences;

(2) hearings;

(3) allowing the Indiana board, upon agreement of all parties to the proceeding, to determine that a petition does not require a hearing because it presents substantially the same issue that was decided in a prior Indiana board determination;

(4) voluntary arbitration;

(5) voluntary mediation;

(6) submission of an agreed record;

(7) upon agreement of all parties to the proceedings, joinder of petitions concerning the same or similar issues; and

(8) small claims.

(b) Rules under subsection (a)(8):

(1) may include rules that:

(A) prohibit discovery;

(B) restrict the length of a hearing; and

(C) establish when a hearing is not required; and

(2) must allow a party to be able to elect out of the small claims rules.

As added by P.L.245-2003, SEC.25. Amended by P.L.121-2019, SEC.18; P.L.93-2024, SEC.51.
Ind. Code § 6-3-6-5 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-5
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.605; Acts 1965, c.233, s.26. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-30.5-9.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-9.5
Unused credit carried forward; taxable years beginning after December 31, 2012
Status: in_force

Sec. 9.5. (a) This section applies to a taxpayer that is entitled to a tax credit under this chapter for a taxable year beginning after December 31, 2012.

(b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's state tax liability during those taxable years. Each time the credit is carried forward to a succeeding taxable year, the credit is reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for nine (9) taxable years following the unused credit year.

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

As added by P.L.211-2013, SEC.2.
Ind. Code § 6-1.1-30-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-4
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-38-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-31.5-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-3.5
State certified computer system; uniform and common property tax management system; advisory committee
Status: in_force

Sec. 3.5. (a) Until the system described in subsection (e) is implemented, each county shall maintain a state certified computer system that has the capacity to:

(1) process and maintain assessment records;

(2) process and maintain standardized property tax forms;

(3) process and maintain standardized property assessment notices;

(4) maintain complete and accurate assessment records for the county; and

(5) process and compute complete and accurate assessments in accordance with Indiana law.

The county assessor shall select the computer system.

(b) All information on a computer system referred to in subsection (a) shall be readily accessible to:

(1) the department of local government finance; and

(2) assessing officials.

(c) The certified system referred to in subsection (a) used by the counties must be:

(1) compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency; and

(2) maintained in a manner that ensures prompt and accurate transfer of data to the department of local government finance.

(d) All standardized property forms and notices on the certified computer system referred to in subsection (a) shall be maintained by the county assessor in an accessible location and in a format that is easily understandable for use by persons of the county.

(e) The department shall adopt rules before July 1, 2006, for the establishment of:

(1) a uniform and common property tax management system for all counties that:

(A) includes a combined mass appraisal and county auditor system integrated with a county treasurer system; and

(B) replaces the computer system referred to in subsection (a); and

(2) a schedule for implementation of the system referred to in subdivision (1) structured to result in the implementation of the system in all counties with respect to an assessment date:

(A) determined by the department; and

(B) specified in the rule.

(f) The department shall appoint an advisory committee to assist the department in the formulation of the rules referred to in subsection (e). The department shall determine the number of members of the committee. The committee:

(1) must include at least:

(A) one (1) township assessor;

(B) one (1) county assessor;

(C) one (1) county auditor; and

(D) one (1) county treasurer; and

(2) shall meet at times and locations determined by the department.

(g) Each member of the committee appointed under subsection (f) who is not a state employee is not entitled to the minimum salary per diem provided by IC 4-10-11-2.1(b). The member is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

(h) Each member of the committee appointed under subsection (f) who is a state employee is entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

(i) The department shall report to the budget committee in writing the department's estimate of the cost of implementation of the system referred to in subsection (e).

As added by P.L.198-2001, SEC.80. Amended by P.L.88-2005, SEC.11; P.L.177-2005, SEC.28; P.L.228-2005, SEC.26; P.L.146-2008, SEC.273; P.L.159-2020, SEC.49.
Ind. Code § 6-1.1-2-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-1.5
Annual assessment date prescribed
Status: in_force

Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is:

(1) March 1 in a year ending before January 1, 2016; and

(2) January 1 in a year beginning after December 31, 2015.

(b) This subsection applies to mobile homes (including manufactured homes) subject to assessment under IC 6-1.1-7. Mobile homes are assessed in the year following the year containing the related assessment date for other property. The annual assessment date for mobile homes is:

(1) January 15 in a year ending before January 1, 2017; and

(2) January 1 in a year beginning after December 31, 2016.

As added by P.L.111-2014, SEC.3.
Ind. Code § 6-6-2.5-28 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-28
License tax; presumptions; computation; liability for collection and remittance; sulfur content; penalty
Status: in_force

Sec. 28. (a) A license tax is imposed on all special fuel sold or used in producing or generating power for propelling motor vehicles, except fuel used under section 30(a)(8) or 30.5 of this chapter, at the applicable rate specified in subsection (b). The tax shall be paid at those times, in the manner, and by those persons specified in this section and section 35 of this chapter.

(b) The license tax described in subsection (a) is imposed at the following applicable rate per special fuel gallon:

(1) Before July 1, 2017, sixteen cents ($0.16).

(2) For July 1, 2017, through June 30, 2018, the lesser of:

(A) the rate resulting from using the factors determined under IC 6-6-1.6-2; or

(B) twenty-six cents ($0.26).

(3) For July 1, 2018, through June 30, 2019, the product of:

(A) the sum of:

(i) the rate in effect on June 30; and

(ii) twenty-one cents ($0.21); multiplied by

(B) the factor determined under IC 6-6-1.6-3.

(4) Beginning July 1, 2019, and each July 1 through July 1, 2027, the department shall determine an applicable rate equal to the product of:

(A) the rate in effect on June 30; multiplied by

(B) the factor determined under IC 6-6-1.6-3.

The rate shall be rounded to the nearest cent ($0.01). However, after June 30, 2018, and before July 1, 2019, the new applicable rate may not exceed the rate in effect on June 30 plus twenty-three cents ($0.23). After June 30, 2019, the new applicable rate may not exceed the rate in effect on June 30 plus two cents ($0.02). However, the new rate may not be less than the rate in effect on June 30. If the calculation of a new rate would produce a rate that is less than the rate in effect on June 30, the new rate shall be the rate in effect on June 30. The department shall publish the rate that will take effect on July 1 on the department's website not later than June 1.

(c) The department shall consider it a rebuttable presumption that all undyed or unmarked special fuel, or both, received in Indiana is to be sold for use in propelling motor vehicles.

(d) Except as provided in subsection (e), the tax imposed on special fuel by subsection (a) shall be measured by invoiced gallons (or diesel or gasoline gallon equivalents in the case of a special fuel described in section 22.5(2) or 22.5(3) of this chapter) of nonexempt special fuel received by a licensed supplier in Indiana for sale or resale in Indiana or with respect to special fuel subject to a tax precollection agreement under section 35(j) of this chapter, such special fuel removed by a licensed supplier from a terminal outside of Indiana for sale for export or for export to Indiana and in any case shall generally be determined in the same manner as the tax imposed by Section 4081 of the Internal Revenue Code and Code of Federal Regulations.

(e) The tax imposed by subsection (a) on special fuel imported into Indiana, other than into a terminal, is imposed at the time the product is entered into Indiana and shall be measured by invoiced gallons received at a terminal or at a bulk plant.

(f) In computing the tax, all special fuel in process of transfer from tank steamers at boat terminal transfers and held in storage pending wholesale bulk distribution by land transportation, or in tanks and equipment used in receiving and storing special fuel from interstate pipelines pending wholesale bulk reshipment, shall not be subject to tax.

(g) The department shall consider it a rebuttable presumption that special fuel consumed in a motor vehicle plated for general highway use is subject to the tax imposed under this chapter. A person claiming exempt use of special fuel in such a vehicle must maintain adequate records as required by the department to document the vehicle's taxable and exempt use.

(h) A person that engages in blending fuel for taxable sale or use in Indiana is primarily liable for the collection and remittance of the tax imposed under subsection (a). The person shall remit the tax due in conjunction with the filing of a monthly report in the form prescribed by the department.

(i) A person that receives special fuel that has been blended for taxable sale or use in Indiana is secondarily liable to the state for the tax imposed under subsection (a).

(j) A person may not use special fuel on an Indiana public highway if the special fuel contains a sulfur content that exceeds five one-hundredths of one percent (0.05%). A person who knowingly:

(1) violates; or

(2) aids or abets another person to violate;

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) unrelated violation of this subsection.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.25; P.L.85-1995, SEC.18; P.L.33-2007, SEC.1; P.L.277-2013, SEC.10; P.L.158-2013, SEC.95; P.L.190-2014, SEC.24; P.L.218-2017, SEC.39; P.L.185-2018, SEC.4; P.L.159-2021, SEC.32; P.L.201-2023, SEC.108.
Ind. Code § 6-1.1-10-43 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-43
Repealed
Status: repealed

As added by P.L.74-2003, SEC.3. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-7-1-14 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-14
Levy, assessment, and imposition of tax on cigarettes; payment of tax evidenced by stamps; separation of price and tax
Status: in_force

Sec. 14. (a) A tax is levied, assessed, and imposed upon the use, consumption, or possession for use of cigarettes within Indiana at the rates set forth and in the manner provided in section 12 of this chapter.

(b) Payment of the taxes levied, assessed, and imposed by this chapter is evidenced by purchasing and affixing stamps to individual packages of cigarettes, or otherwise by canceling the stamps, as provided in this chapter. Except as provided in subsection (e), a distributor shall firmly and securely affix each individual package of cigarettes (even those contained within a carton or larger containers of cigarettes) with the requisite denomination and amount of stamps upon the receipt of cigarettes taxed under this chapter.

(c) Once a stamp has been affixed to an individual package of cigarettes, no further tax may be assessed, imposed, or collected upon the sale or use of the package of cigarettes. If a retailer receives cigarettes that do not have the proper amount of stamps firmly affixed to each individual package by a distributor, the retailer shall:

(1) stamp or firmly affix stamps immediately on each individual package if the retailer is also a licensed distributor; or

(2) if the retailer is not a licensed distributor, return the stamps to the distributor from whom the stamps that were to have been firmly affixed were purchased.

(d) The payment and affixing of a stamp on an individual package of cigarettes shall be considered as an advance payment, precollected for convenience and facility only, and shall be added to the price of the cigarettes and recovered from the ultimate consumer or user. Notwithstanding any other provisions contained in this chapter, the liability for the tax imposed by this chapter shall be conclusively presumed to be on the retail purchaser or ultimate consumer.

(e) A distributor engaged in interstate business shall be permitted to set aside part of the distributor's stock of individual packages as may be necessary for the conduct of such interstate business without affixing the stamps required by this chapter.

(f) Distributors, wholesalers, or retailers may state the amount of the tax separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills, and statements which advertise or indicate the price of such cigarettes.

(g) Sample packages of cigarettes may not be distributed in this state without stamps of the proper denomination affixed to the package.

Formerly: Acts 1947, c.222, s.13. As amended by P.L.2-1988, SEC.26; P.L.191-2016, SEC.5; P.L.128-2026, SEC.43.
Ind. Code § 6-9-79-8 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-9-51-10 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-10
Covenant
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.290-2019, SEC.14.
Ind. Code § 6-6-13-7 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-7
Exempt entities
Status: in_force

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by:

(1) the United States or an agency or instrumentality of the United States;

(2) the state of Indiana;

(3) the Indiana Air National Guard;

(4) a common carrier of passengers or freight; or

(5) a current Federal Aviation Administration 14 CFR Part 137 certified aerial applicator performing agricultural operations.

As added by P.L.288-2013, SEC.67. Amended by P.L.38-2021, SEC.49.
Ind. Code § 6-1.1-22.5-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-19
Supplementary effect of other provisions
Status: in_force

Sec. 19. The other provisions of this article supplement the provisions of this chapter concerning the collection of property taxes.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-9-41-4 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-4
"County"
Status: in_force

Sec. 4. As used in this chapter, "county" means Monroe County.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-9-69-1 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-1
Application
Status: in_force

Sec. 1. This chapter applies to the town of Greens Fork.

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-6-1.1-1104 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1104
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-4.1-9-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-8
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.28. Repealed by P.L.79-2017, SEC.45.
Ind. Code § 6-3.1-19-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-7
Credit subject to annual aggregate credit limit
Status: in_force

Sec. 7. A tax credit provided under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.213-2025, SEC.77.
Ind. Code § 6-6-2.5-58 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-58
Final report upon discontinuance, sale, or transfer of business or revocation of license; payment of taxes and penalties
Status: in_force

Sec. 58. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report", and shall pay all special fuel taxes and penalties that may be due the state except as may otherwise be provided by law. The payment shall be made to the department in accordance with sections 35 and 36 of this chapter.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-21.2-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-14
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.256-2003, SEC.26. Repealed by P.L.146-2008, SEC.803.
Ind. Code § 6-2.5-15-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-10
"Qualified data center"
Status: in_force

Sec. 10. As used in this chapter, "qualified data center" means one (1) or more buildings that:

(1) are rehabilitated or constructed to house a group of networked server computers in one (1) physical location in order to centralize the storage, management, and dissemination of data and information pertaining to a particular business, taxonomy, or body of knowledge; and

(2) create a minimum qualified investment on or before the fifth anniversary of the issuance of the specific transaction award certificate by the department of at least:

(A) one hundred fifty million dollars ($150,000,000), if it is located in a county having a population greater than one hundred thousand (100,000);

(B) one hundred million dollars ($100,000,000), if it is located in a county having a population greater than fifty thousand (50,000) and not more than one hundred thousand (100,000); or

(C) twenty-five million dollars ($25,000,000), if it is located in a county having a population of not more than fifty thousand (50,000).

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-3.1-30-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-7
"Taxpayer"
Status: in_force

Sec. 7. As used in this chapter, "taxpayer" means an individual or entity:

(1) that has any state tax liability; or

(2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.

As added by P.L.193-2005, SEC.21. Amended by P.L.158-2019, SEC.21.
Ind. Code § 6-9-2-0.4 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-0.4
"Authority"
Status: in_force

Sec. 0.4. As used in this chapter, "authority" refers to the northwest Indiana stadium authority created by IC 5-1-17.1.

As added by P.L.44-2026, SEC.7.
Ind. Code § 6-1.1-33.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-1
Repealed
Status: repealed

As added by P.L.198-2001, SEC.82. Repealed by P.L.236-2023, SEC.51.
Ind. Code § 6-3.1-24-7.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-7.5
Certification of qualified Indiana investment fund; forms
Status: in_force

Sec. 7.5. (a) The Indiana economic development corporation may certify that an investment fund is a qualified Indiana investment fund if the corporation determines that the fund meets the definition in section 2.5 of this chapter and the requirements in subsection (b).

(b) The Indiana economic development corporation may only certify a fund as a qualified Indiana investment fund if the fund makes investments according to a policy that:

(1) requires eligible companies to be primarily focused on the commercialization of research and development, technology transfer, or application of new technology; and

(2) prioritizes investments in companies that:

(A) have received a grant, loan, or other investment funds provided by the Indiana twenty-first century research and technology fund established by IC 5-28-16-2; or

(B) maintain a substantial presence in Indiana.

The policy referred to in this subsection shall apply only to investable capital in the fund, excluding management fees, legal fees, and other expenses incurred in the operation of the fund.

(c) An investment fund must apply to be certified as a qualified Indiana investment fund on a form prescribed by the Indiana economic development corporation.

(d) If an investment fund is certified as a qualified Indiana investment fund under this section, the Indiana economic development corporation shall provide a copy of the certification to the investors in the qualified Indiana investment fund for inclusion in tax filings.

As added by P.L.165-2021, SEC.80. Amended by P.L.162-2026, SEC.10.
Ind. Code § 6-3-6-9 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-9
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.609. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-5.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-9
Sales disclosure form; attestation
Status: in_force

Sec. 9. A person who signs a sales disclosure form shall attest in writing and under penalties of perjury that to the best of the person's knowledge and belief the information contained in the sales disclosure form is true and correct.

As added by P.L.63-1993, SEC.1.
Ind. Code § 6-2.5-5-16.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-16.5
Repealed
Status: repealed

As added by P.L.162-2006, SEC.22. Amended by P.L.32-2007, SEC.2. Repealed by P.L.58-2012, SEC.3.
Ind. Code § 6-1.1-15-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-6
Record for judicial review
Status: in_force

Sec. 6. (a) Except with respect to a petition filed under section 5(g) of this chapter, if a petition for judicial review is initiated by a person under section 5 of this chapter, the Indiana board shall prepare a certified record of the proceedings related to the petition. The Indiana board shall file a notice of completion with the clerk of the tax court within forty-five (45) days after the filing of the petition indicating that the certified record of the proceedings is complete. If the Indiana board is unable to timely complete the Indiana board's preparation of the certified record of proceedings, the Indiana board shall file a statement with the clerk of the tax court providing the reasons for the delay and the date the Indiana board will complete the preparation. If the reasons for the delay are due to circumstances within the Indiana board's control, the tax court may issue a revised due date for the Indiana board to file the notice of completion. If the reasons for the delay are due to circumstances within the control of the petitioner, the case may be subject to dismissal.

(b) The record for judicial review required under subsection (a) must include the following documents and items:

(1) Copies of all papers submitted to the Indiana board during the course of the action and copies of all papers provided to the parties by the Indiana board. For purposes of this subdivision, the term "papers" includes, without limitation, all notices, petitions, motions, pleadings, orders, orders on rehearing, briefs, requests, intermediate rulings, photographs, and other written documents.

(2) Evidence received or considered by the Indiana board.

(3) A statement of whether a site inspection was conducted, and, if a site inspection was conducted, either:

(A) a summary report of the site inspection; or

(B) a videotape transcript of the site inspection.

(4) A statement of matters officially noticed.

(5) Proffers of proof and objections and rulings on them.

(6) Copies of proposed findings, requested orders, and exceptions.

(7) Either:

(A) a transcription of the audio tape of the hearing; or

(B) a transcript of the hearing prepared by a court reporter.

Copies of exhibits that, because of their nature, cannot be incorporated into the certified record must be kept by the Indiana board until the appeal is finally terminated. However, this evidence must be briefly named and identified in the transcript of the evidence and proceedings.

(c) Except with respect to a petition filed under section 5(g) of this chapter, if the tax court judge finds that:

(1) a report of all or a part of the evidence or proceedings at a hearing conducted by the Indiana board was not made; or

(2) a transcript is unavailable;

a party to the appeal initiated under section 5 of this chapter may, at the discretion of the tax court judge, prepare a statement of the evidence or proceedings. The statement must be submitted to the tax court and also must be served on all other parties. A party to the proceeding may serve objections or prepare amendments to the statement not later than ten (10) days after service.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.46; P.L.245-2003, SEC.15; P.L.121-2019, SEC.8.
Ind. Code § 6-3-2-12 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-12
Foreign source dividends; deduction; computation
Status: in_force

Sec. 12. (a) As used in this section, the term "foreign source dividend" means a dividend from a foreign corporation. The term:

(1) includes any amount that a taxpayer is required to include in its gross income for a taxable year under Sections 951 and 951A of the Internal Revenue Code, and, for taxable years beginning after December 25, 2016, any amounts required to be included in adjusted gross income under this article after application of IC 6-3-1-3.5(b)(13), IC 6-3-1-3.5(d)(12), and IC 6-3-1-3.5(e)(12), but prior to application of this section; and

(2) does not include any amount that is treated as a dividend under Section 78 of the Internal Revenue Code.

The reference in subdivision (1) to amounts required to be included in adjusted gross income under this article after application of IC 6-3-1-3.5(b)(13), IC 6-3-1-3.5(d)(12), and IC 6-3-1-3.5(e)(12) applies in the same taxable year that the taxpayer takes into account the increase in Subpart F income as a result of Section 965(a) of the Internal Revenue Code and uses the deduction for deferred foreign income under Section 965(c) of the Internal Revenue Code.

(b) A corporation that includes any foreign source dividend in its adjusted gross income for a taxable year is entitled to a deduction from that adjusted gross income. The amount of the deduction equals the product of:

(1) the amount of the foreign source dividend included in the corporation's adjusted gross income for the taxable year; multiplied by

(2) the percentage prescribed in subsection (c), (d), or (e), as the case may be.

(c) The percentage referred to in subsection (b)(2) is one hundred percent (100%) if the corporation that includes the foreign source dividend in its adjusted gross income owns stock possessing at least eighty percent (80%) of the total combined voting power of all classes of stock of the foreign corporation from which the dividend is derived.

(d) The percentage referred to in subsection (b)(2) is eighty-five percent (85%) if the corporation that includes the foreign source dividend in its adjusted gross income owns stock possessing at least fifty percent (50%) but less than eighty percent (80%) of the total combined voting power of all classes of stock of the foreign corporation from which the dividend is derived.

(e) The percentage referred to in subsection (b)(2) is fifty percent (50%) if the corporation that includes the foreign source dividend in its adjusted gross income owns stock possessing less than fifty percent (50%) of the total combined voting power of all classes of stock of the foreign corporation from which the dividend is derived.

As added by P.L.383-1987(ss), SEC.4. Amended by P.L.214-2018(ss), SEC.8.
Ind. Code § 6-9-56-5 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-5
Commission; membership; terms of office; meetings
Status: in_force

Sec. 5. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county.

(b) The county executive shall determine the number of members, which must be an odd number and may not exceed fifteen (15) members, to be appointed to the commission. The commission must also include any additional members appointed under subsection (h). A simple majority of the members must not represent the hospitality industry or be:

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

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

A member appointed to the commission under subdivision (1) or (2) need not be a resident of the county if the member is an owner or an executive level employee of a convention, visitor, or tourism business that is located within the county. However, the member must be a resident of Indiana. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Except as otherwise provided in this subsection, each member must reside in the county. The county executive shall also determine who will make the appointments to the commission.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for 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, the commission shall appoint a member by majority vote.

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

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

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

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

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

As added by P.L.236-2023, SEC.121. Amended by P.L.157-2026, SEC.187.
Ind. Code § 6-1.1-12.7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-4
Ordinance authorizing deduction
Status: in_force

Sec. 4. (a) A county fiscal body may adopt an ordinance providing that a deduction applies to the assessed value of qualified personal property located in the county. The deduction is equal to one hundred percent (100%) of the assessed value of qualified personal property located in the county for each calendar year specified in the ordinance. An ordinance adopted under this section must be adopted before January 1 of the first assessment year for which a taxpayer may claim a deduction under the ordinance.

(b) An ordinance adopted under subsection (a) must specify the number of assessment years that a deduction is allowed under this chapter. However, a deduction may not be allowed for:

(1) less than two (2) assessment years; or

(2) more than ten (10) assessment years.

(c) The fiscal body shall send a certified copy of the ordinance adopted under subsection (a) to the county assessor, the county auditor, and the office of entrepreneurship and innovation. Subject to this chapter, the fiscal body's determination of the number of years the deduction is allowed is final and may not be changed.

(d) An ordinance adopted under subsection (a) may not allow a deduction for qualified personal property installed after March 1, 2015.

As added by P.L.113-2010, SEC.28. Amended by P.L.145-2025, SEC.5.
Ind. Code § 6-1.1-8-42 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-42
Rules and regulations; promulgation
Status: in_force

Sec. 42. (a) The department of local government finance shall promulgate rules and regulations to provide equal treatment for the public utility companies within each classification. These rules and regulations may not:

(1) prohibit the assessment and taxation of a company's property which is subject to taxation under this chapter; or

(2) prohibit the department of local government finance from making adjustments in those cases where the rules and regulations would result in an assessment that would be unfair to the state or to the public utility company.

(b) The department of local government finance may adopt rules and regulations to carry out the intent and provisions of this chapter. The rules and regulations must be consistent with this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-9 part; 6-1-44-17.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.87.
Ind. Code § 6-1.1-52-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-3
"Property taxes"
Status: in_force

Sec. 3. As used in this chapter, "property taxes" refers to ad valorem property taxes. The term does not include special assessments, fees, or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-8-13-7 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-7
"Infrastructure"
Status: in_force

Sec. 7. As used in this chapter, "infrastructure" means the following:

(1) Real or personal property or equipment owned or used by:

(A) a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a));

(B) a municipally owned utility (as defined in IC 8-1-2-1(h));

(C) a joint agency (as defined in IC 8-1-2.2-2(e)); or

(D) a communications service provider (as defined in IC 8-1-32.6-3).

(2) Public roads and bridges and related support facilities.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-8.1-8-16 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-16
Limit on issuing, imposing, or commencing demand notices, warrants, levies, proceedings, or liens
Status: in_force

Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011.

(b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax or any penalties and interest on a listed tax may be issued, commenced, or conducted against a taxpayer and no lien on the taxpayer's property may be imposed until after the later of the following:

(1) The expiration of the period in which the taxpayer may appeal the listed tax to the tax court.

(2) A decision of the tax court concerning the listed tax becomes final, if the taxpayer filed a timely appeal.

As added by P.L.172-2011, SEC.88.
Ind. Code § 6-8.1-18-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-7
Annual fee for registration
Status: in_force

Sec. 7. The department may charge an annual fee for registration under this chapter. The following apply to any fee charged by the department under this section:

(1) The fee must be imposed in a range of amounts based on the number of clients of a payroll service provider.

(2) The estimated annual revenue from the fee may not exceed the cost to implement the provisions of this chapter and on ongoing maintenance.

Any fees collected under this section shall be deposited into a special account in the state general fund known as the payroll service provider registration fee account. Money in the payroll service provider registration fee account is annually appropriated to the department for its use in carrying out the purposes of this chapter.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-2.5-5-49 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-49
Aviation fuel
Status: in_force

Sec. 49. (a) As used in this section, "aviation fuel" refers to:

(1) gasoline used to power an aircraft;

(2) jet fuel; or

(3) a synthetic fuel or fuel derived from any organic matter used as a substitute for a fuel described in subdivision (1) or (2).

(b) A transaction involving aviation fuel is exempt from the state gross retail tax.

As added by P.L.288-2013, SEC.31.
Ind. Code § 6-6-6.5-8 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-8
Sale or transfer of aircraft; transfer of registration; fee; tax liability
Status: in_force

Sec. 8. (a) In the event of the sale or transfer of ownership of an aircraft for which a certificate of registration has been issued by the department, the owner in whose name the aircraft is registered shall endorse on the back of the certificate of registration and deliver such certificate to the purchaser or transferee at the time of the sale or delivery to him of such aircraft and shall within thirty-one (31) days notify the department in the manner prescribed by the department of such sale or transfer.

(b) The purchaser or transferee of such aircraft, within thirty-one (31) days of such sale or transfer, shall apply to the department for the transfer of the registration of such aircraft to his name and the issuance of a new certificate of registration. The department shall file such application and, upon determining that the registration of such aircraft should be transferred, shall transfer the registration and issue a new certificate of registration. A fee of ten dollars ($10) shall be charged for such transfer of registration.

(c) When the sale or transfer of ownership occurs, the buyer or transferee shall ascertain from the department the amount of excise tax which the purchaser or transferee will be required to pay under section 15 of this chapter.

(d) A person shall pay the gross retail tax or use tax to the department on the earlier of:

(1) the time the aircraft is registered; or

(2) not later than thirty-one (31) days after the purchase date;

unless the person presents proof to the department that the gross retail tax or use tax has already been paid with respect to the purchase of the aircraft or proof that the taxes are inapplicable because of an exemption.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.3; Acts 1980, P.L.74, SEC.24; P.L.100-1987, SEC.2; P.L.65-1997, SEC.8; P.L.97-1998, SEC.3.
Ind. Code § 6-6-1.1-1301 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1301
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.17. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-2.5-5-45.8 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-45.8
Recycling and recycling materials
Status: in_force

Sec. 45.8. (a) For purposes of this section, IC 6-2.5-4-5, and section 30 of this chapter, the following definitions apply:

(1) "Recycling" means the processing of recycling materials and other tangible personal property into a product for sale if the product is predominantly composed of recycling materials. The term does not include the following:

(A) The demolition of improvements to real estate.

(B) The processing of tangible personal property primarily for disposal in a licensed solid waste disposal facility rather than for sale.

(C) The collection of recycling materials.

(2) "Recycling materials" means tangible personal property, including metal, paper, glass, plastic, textile, or rubber, that:

(A) is considered "scrap" by industry standards or has no more than scrap value;

(B) is a byproduct of another person's manufacturing or production process;

(C) was previously manufactured or incorporated into a product;

(D) would otherwise reasonably be expected to be destined for disposal in a licensed solid waste disposal facility; or

(E) has been removed or diverted from the solid waste stream for sale, use, or reuse as raw materials, regardless of whether or not the materials require subsequent processing or separation from each other.

(3) "Processing of recycling materials" means:

(A) receiving recycling materials and other tangible personal property; and

(B) creating a product for sale by changing the original form, use, or composition of the property (whether manually, mechanically, chemically, or otherwise) through weighing, sorting, grading, separating, shredding, crushing, compacting, breaking, cutting, baling, shearing, torching, wire-stripping, or other means.

(4) "Occupationally engaged in the business of recycling" means to engage in recycling with the intention of doing so at a profit.

(5) "Recycling cart" means a manually propelled container with a capacity of not more than one hundred (100) gallons of recycling materials.

(b) Transactions involving recycling materials and other tangible personal property are exempt from the state gross retail tax if:

(1) the person acquiring that property acquires it for the person's direct use in the processing of recycling materials; and

(2) the person acquiring that property is occupationally engaged in the business of recycling.

(c) Notwithstanding subsection (a)(1)(C), transactions involving a recycling cart are exempt from the state gross retail tax if the person acquiring the recycling cart is occupationally engaged in the business of recycling.

As added by P.L.137-2012, SEC.50. Amended by P.L.242-2015, SEC.12.
Ind. Code § 6-6-9.5-12 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-12
Supplemental auto rental excise tax fund; uses
Status: in_force

Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund.

(b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all amounts received under this chapter.

(c) Any money earned from the investment of money in the supplemental auto rental excise tax fund becomes a part of the fund.

(d) Money in the supplemental auto rental excise tax fund shall be used by the city legislative body for capital improvements in the city that promote conventions, tourism, or recreation.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-8-14-7 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-7
Remitting of admissions fees; filing of returns
Status: in_force

Sec. 7. A person who collects an admissions fee under section 6 of this chapter shall remit the fee collections to the department of state revenue. The person shall remit the fees collected during a particular month before the fifteenth day of the following month. At the time the fees are remitted, the person shall file a return on the form prescribed by the department of state revenue.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-1.1-23.5-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-13
Application for judgment and order for sale
Status: in_force

Sec. 13. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall correct the tentative auction list under section 4 of this chapter, removing mobile homes for which all delinquencies have been paid or installment agreements have been entered into, and shall make and subscribe an affidavit in substantially the following form:

State of Indiana

)

) ss

County of ____________

)

I, ______________, treasurer of the county of __________, do solemnly affirm that the foregoing is a true and correct list of the mobile homes assessed as personal property within the county of ___________ upon which have remained delinquent uncollected taxes, penalties, and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.

______________________

County Treasurer

Dated ____________

I, _____________, treasurer of the county of ____________, do solemnly affirm that notice of the application for judgment and order for sale was mailed via certified mail, return receipt requested, to the owners on the foregoing list, and publication made, as required by law.

_____________________

County Treasurer

Dated ____________

(b) Annually, each county treasurer shall make application for judgment and order for sale. The county treasurer shall make the application as one (1) cause of action to a court with jurisdiction. The application must include the names of at least one (1) of the owners of each mobile home, the dates of mailing of the notice required by section 12 of this chapter, as applicable, the dates of publication required by section 10 of this chapter, and the affidavit and corrected tentative auction list as provided in subsection (a).

(c) Any objection to the application for judgment and order of sale shall be filed with the court on or before the earliest date on which the application may be made as set forth in the notice required under section 9 of this chapter. The county treasurer for the county where the mobile home is located is entitled to receive all pleadings, motions, petitions, and other filings related to an objection to the application for judgment and order of sale.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-3.1-29-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-4
"Department"
Status: in_force

Sec. 4. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-9-35-7 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-7
Application to transactions
Status: in_force

Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-1.1-12.1-4.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-4.6
Relocation of new manufacturing equipment
Status: in_force

Sec. 4.6. (a) A designating body may adopt a resolution to authorize a property owner to relocate new manufacturing equipment for which a deduction is being granted under this chapter. The resolution may provide that the new manufacturing equipment may only be relocated to:

(1) a new location within the same economic revitalization area; or

(2) a new location within a different economic revitalization area if the area is within the jurisdiction of the designating body.

(b) Before adopting a resolution under this section, the designating body shall conduct a public hearing on the proposed resolution. Notice of the public hearing shall be published in accordance with IC 5-3-1. In addition, the designating body shall notify each taxing unit within the original and the new economic revitalization area of the proposed resolution, including the date and time of the public hearing. If a resolution is adopted under this section, the designating body shall deliver a copy of the adopted resolution to the county auditor within thirty (30) days after its adoption.

(c) New manufacturing equipment relocated under this section remains eligible for the assessed value deduction under this chapter. The same deduction percentage is to be applied as if the new manufacturing equipment had not been relocated.

As added by P.L.126-2000, SEC.6. Amended by P.L.90-2002, SEC.121; P.L.256-2003, SEC.4.
Ind. Code § 6-3.1-17.1-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-14
Adoption of rules
Status: in_force

Sec. 14. The department or the office of community and rural affairs may adopt rules under IC 4-22-2 governing this chapter.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-8.1-18-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-1
"Payroll service provider"
Status: in_force

Sec. 1. As used in this chapter, "payroll service provider" means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider's bank account, remit payment, and take other similar reporting and compliance actions on behalf of a business client with regard to that client's tax withholding and remittance duties under IC 6-3-4-8. The term includes a reporting agent as described in IRS Rev. Proc. 2012–32, 2012–35 I.R.B 1. The term does not include an entity registered pursuant to IC 27-16-4-1 or IC 27-16-4-6.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-1.1-12-28.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-28.6
Repealed
Status: repealed

As added by Acts 1979, P.L.52, SEC.3. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-5.5-4-8 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-8
Credit cards; apportionment of service charges, interest income, and fees
Status: in_force

Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card charges and fees are regularly billed.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3.5-11-9 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-9
Credit upon sale of vehicle
Status: in_force

Sec. 9. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax paid by the owner for the vehicle that was sold. The credit may be applied by the owner only against the wheel tax owed for a vehicle that is purchased during the same registration year.

(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.

As added by P.L.146-2016, SEC.12.
Ind. Code § 6-2.5-6-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-15
Repealed
Status: repealed

As added by P.L.224-2003, SEC.50. Repealed by P.L.81-2004, SEC.59.
Ind. Code § 6-1.1-10-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-19
Public libraries
Status: in_force

Sec. 19. Tangible property is exempt from property taxation if it is:

(1) owned by a corporation which has established a public library under Indiana law; and

(2) used exclusively for public library purposes.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(18).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-78.1-7 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-7
Amounts received paid monthly to town fiscal officer
Status: in_force

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-7-2-11.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-11.5
Department may refuse to issue or renew a license; reasons
Status: in_force

Sec. 11.5. (a) The department may refuse to issue or renew a license issued under this chapter if:

(1) the application is filed by a person whose license has previously been canceled for cause (including a similar license issued by another state);

(2) the application is not filed in good faith, as determined by the department;

(3) the application is filed by a person as a subterfuge for the real person in interest whose license has previously been canceled for cause;

(4) the applicant has been convicted of fraud, misrepresentation, or any other offense that indicates the applicant may not comply with this chapter if issued a license;

(5) the applicant has an outstanding listed tax liability; or

(6) the applicant has not complied with a filing requirement of the department.

(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.

As added by P.L.137-2022, SEC.75.
Ind. Code § 6-3.6-7-14 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-14
Marshall County; additional rate for criminal justice facilities; uses; balance transfer to the county jail fund
Status: in_force

Sec. 14. (a) This section applies only to Marshall County.

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

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

(2) The rate necessary to carry out the purposes described in subsection (c).

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

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

(A) jail facilities;

(B) juvenile court, detention, and probation facilities;

(C) other criminal justice facilities; and

(D) related buildings and parking facilities;

located in the county, including costs related to the demolition of existing buildings and the acquisition of land.

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

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

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

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

The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (c)(2) may not exceed twenty (20) years.

(e) Money accumulated from the tax under this section after the tax imposed by this section is terminated shall be transferred to the county jail fund to be established under subsection (f).

(f) The county auditor shall establish a county jail fund that shall only be used for:

(1) maintenance of a jail facility; and

(2) costs otherwise incurred for the operation of the county jail.

Money in the county jail fund shall not be used to issue new debt or enter into leases, notwithstanding any other sections of this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.45; P.L.157-2026, SEC.136.
Ind. Code § 6-1.1-5.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-1
"Conveyance" defined
Status: in_force

Sec. 1. As used in this chapter, "conveyance" means any transfer of a real property interest for valuable consideration.

As added by P.L.63-1993, SEC.1. Amended by P.L.144-2008, SEC.1.
Ind. Code § 6-9-61-4 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-4
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 city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

(c) The city 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.110.
Ind. Code § 6-1.1-50.1-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 50.1 / Section 6-1.1-50.1-4
Credit amount
Status: in_force

Sec. 4. A qualified owner whose property is assessed under IC 6-1.1-4-47 is entitled to a credit in an amount equal to thirty percent (30%) of the qualified owner's net property tax due.

As added by P.L.230-2025, SEC.58.
Ind. Code § 6-1.1-12-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-12
Blind persons; filing claim; proof of blindness; contents of application
Status: in_force

Sec. 12. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property, mobile home not assessed as real property, or manufactured home not assessed as real property is located. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the application must be completed, dated, and filed with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing.

(b) Proof of blindness may be supported by:

(1) the records of the division of family resources or the division of disability, aging, and rehabilitative services; or

(2) the written statement of a physician who is licensed by this state and skilled in the diseases of the eye or of a licensed optometrist.

(c) The application required by this section must contain the record number and page where the contract or memorandum of the contract is recorded if the individual is buying the real property, mobile home, or manufactured home on a contract that provides that the individual is to pay property taxes on the real property, mobile home, or manufactured home.

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

(e) This section expires January 1, 2027.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.12; Acts 1982, P.L.44, SEC.3; Acts 1982, P.L.45, SEC.4; P.L.41-1987, SEC.4; P.L.55-1988, SEC.4; P.L.2-1992, SEC.58; P.L.4-1993, SEC.9; P.L.5-1993, SEC.21; P.L.291-2001, SEC.134; P.L.90-2002, SEC.108; P.L.177-2002, SEC.2; P.L.141-2006, SEC.9; P.L.145-2006, SEC.16; P.L.154-2006, SEC.14; P.L.1-2007, SEC.40; P.L.183-2007, SEC.3; P.L.144-2008, SEC.16; P.L.146-2008, SEC.108; P.L.1-2009, SEC.29; P.L.183-2014, SEC.8; P.L.214-2019, SEC.6; P.L.257-2019, SEC.20; P.L.136-2024, SEC.7; P.L.68-2025, SEC.23; P.L.122-2026, SEC.8.
Ind. Code § 6-9-69-8 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-8-11-15 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-15
Reimbursement
Status: in_force

Sec. 15. If an employee submits documentation to the account administrator concerning eligible medical expenses that the employee has incurred and paid for medical care for the employee or a dependent of the employee, the account administrator shall reimburse the employee from the employee's account for the eligible medical expenses paid by the employee.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-23-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-3
Levy procedure; taxpayer's bond
Status: in_force

Sec. 3. (a) When a county treasurer levies upon personal property, the county treasurer may:

(1) take immediate possession of the property and store it in a secure place; or

(2) leave the property in the custody of the delinquent taxpayer until the day of the sale.

(b) If the personal property is left in the custody of the delinquent taxpayer, the delinquent taxpayer shall give the county treasurer a joint and several delivery bond, with a surety acceptable to the county treasurer. The bond must be payable to this state in an amount at least equal to the sum of the delinquent taxes, penalties, and anticipated collection expenses. The state may not initiate an action on the bond if:

(1) the personal property is delivered for sale at the time and place designated by the county treasurer; or

(2) the obligor, before the time of the sale, pays to the county treasurer the amount of the delinquent taxes, penalties, and collection expenses.

(c) The bond required by subsection (b) shall be prepared in the following form:

We, A, as principal, and B, as surety, are jointly and severally bound unto the state of Indiana in the penal sum of ___________ (____) on the following condition:

Whereas, C, as treasurer of __________ County, has this day levied upon the following personal property, (here list such property), of the value of ____________ (____) to satisfy the delinquent taxes, penalties, and anticipated collection expenses for the year(s) ______ due from said A. Now if A shall deliver the said personal property to C at _______ o'clock (A.M. or P.M.) of the ____ day of _________ 20 __, at the place designated by C to be sold to pay the delinquent taxes, penalties, and anticipated collection expenses, then this bond shall be void, else in full force.

Witness our hands and

seals ____________________

(date)______

_______

A _______

_______

B _______

Approved by me ___________________ (date) ______

_______

C _______

Treasurer of ___________ County

[Pre-1975 Property Tax Recodification Citations: 6-1-53-3; 6-1-53-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2022, SEC.8.
Ind. Code § 6-4.1-7-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-1
Rehearing
Status: in_force

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the appropriate probate court within one hundred twenty (120) days after the determination is made. In the petition, the person must state the grounds for the hearing. The probate court shall base the hearing on evidence presented to the department of state revenue plus any additional evidence which the court elects to hear.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.48-1992, SEC.1; P.L.190-2016, SEC.19; P.L.79-2017, SEC.32.
Ind. Code § 6-9-68-7 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-7
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.117.
Ind. Code § 6-3.1-40-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-7
Allowable years of credit
Status: in_force

Sec. 7. A taxpayer may claim a tax credit under this chapter for a taxable year described in section 6 of this chapter and the two (2) immediately following taxable years.

As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.75.
Ind. Code § 6-1.1-20.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-4
Board determines terms of any loan after review by budget committee
Status: in_force

Sec. 4. Subject to this chapter, the board, after review by the budget committee, shall determine the terms of any loan made under this chapter.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-14-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-7
Petitions for review of equalization order
Status: in_force

Sec. 7. The county assessor, a township assessor (if any), or ten (10) or more taxpayers who are affected by an equalization order issued under section 5 of this chapter may file a petition for review of the order with the county auditor of the county to which the equalization order is issued. The petition must be filed within ten (10) days after notice of the order is given under section 9 of this chapter. The petition shall set forth, in the form and detail prescribed by the department of local government finance, the objections to the equalization order.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.9; P.L.6-1997, SEC.70; P.L.90-2002, SEC.133; P.L.146-2008, SEC.134.
Ind. Code § 6-1.1-14-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-10
Review or reassessment by department of local government finance at any time
Status: in_force

Sec. 10. The department of local government finance may at any time review the assessment or reassessment of any tangible property and may reassess the property. Any change in an assessment is subject to the requirements and limitations prescribed in section 11 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.136.
Ind. Code § 6-1.1-35-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-10
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-8.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
Ind. Code § 6-6-5-5.7 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5.7
Repealed
Status: repealed

As added by P.L.180-2015, SEC.1. Repealed by P.L.256-2017, SEC.30.
Ind. Code § 6-3.1-24-12.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-12.5
Certification of investment plan; application; proof of investment within two years
Status: in_force

Sec. 12.5. (a) A taxpayer wishing to obtain a credit under this chapter must apply to the Indiana economic development corporation for a certification that the taxpayer's proposed investment plan would qualify for a credit under this chapter.

(b) The application required under subsection (a) must include:

(1) the name and address of the taxpayer;

(2) the name and address of each proposed recipient of the taxpayer's proposed investment;

(3) the amount of the proposed investment;

(4) a copy of the certification issued under section 7 or 7.5 of this chapter that the proposed recipient is a qualified Indiana business or qualified Indiana investment fund, whichever is applicable; and

(5) any other information required by the Indiana economic development corporation.

(c) If the Indiana economic development corporation determines that the proposed investment would qualify the taxpayer for a credit under this chapter, the corporation may certify the taxpayer's proposed investment plan.

(d) To receive a credit under this chapter, the taxpayer must provide qualified investment capital to a qualified Indiana business or qualified Indiana investment fund, whichever is applicable, according to the taxpayer's certified investment plan within two (2) years after the date on which the Indiana economic development corporation certifies the investment plan.

(e) Upon making the investment required under subsection (d), the taxpayer shall provide proof of the investment to the Indiana economic development corporation.

(f) Upon receiving proof of a taxpayer's investment under subsection (e), the Indiana economic development corporation shall issue the taxpayer a certificate indicating that the taxpayer has fulfilled the requirements of the corporation and that the taxpayer is entitled to a credit under this chapter.

(g) Notwithstanding subsection (f), if a taxpayer is issued a certificate by the Indiana economic development corporation for an investment made in a qualified Indiana investment fund, a taxpayer may not claim the credit as provided in section 13 of this chapter before July 1, 2023.

(h) A taxpayer forfeits the right to a tax credit attributable to an investment certified under subsection (c) if the taxpayer fails to make the proposed investment within the period required under subsection (d).

As added by P.L.214-2003, SEC.6. Amended by P.L.4-2005, SEC.100; P.L.193-2005, SEC.20; P.L.165-2021, SEC.86.
Ind. Code § 6-1.1-22-9.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-9.5
Alternative schedule of installment payments
Status: in_force

Sec. 9.5. (a) This section applies only to property taxes first due and payable in a year that begins after December 31, 2003:

(1) with respect to a homestead (as defined in IC 6-1.1-12-37); and

(2) that are not payable in one (1) installment under section 9(c) of this chapter.

(b) At any time before the mailing or transmission of tax statements for a year under section 8.1 of this chapter, a county may petition the department of local government finance to establish a schedule of installments for the payment of property taxes with respect to:

(1) real property that are based on the assessment of the property in the immediately preceding year; or

(2) a mobile home or manufactured home that is not assessed as real property that are based on the assessment of the property in the current year.

The county fiscal body (as defined in IC 36-1-2-6) must approve a petition under this subsection.

(c) The department of local government finance:

(1) may not establish a date for:

(A) an installment payment that is earlier than May 10 of the year in which the tax statement is mailed or transmitted;

(B) the first installment payment that is later than November 10 of the year in which the tax statement is mailed or transmitted; or

(C) the last installment payment that is later than May 10 of the year immediately following the year in which the tax statement is mailed or transmitted; and

(2) shall:

(A) prescribe the form of the petition under subsection (b);

(B) determine the information required on the form; and

(C) notify the county fiscal body, the county auditor, and the county treasurer of the department's determination on the petition not later than twenty (20) days after receiving the petition.

(d) Revenue from property taxes paid under this section in the year immediately following the year in which the tax statement is mailed or transmitted under section 8.1 of this chapter:

(1) is not considered in the determination of a levy excess under IC 6-1.1-18.5-17 or IC 20-44-3 for the year in which the property taxes are paid; and

(2) may be:

(A) used to repay temporary loans entered into by a political subdivision for; and

(B) expended for any other reason by a political subdivision in the year the revenue is received under an appropriation from;

the year in which the tax statement is mailed or transmitted under section 8.1 of this chapter.

As added by P.L.1-2004, SEC.36 and P.L.23-2004, SEC.39. Amended by P.L.67-2006, SEC.8; P.L.2-2006, SEC.65; P.L.1-2007, SEC.48; P.L.3-2008, SEC.57; P.L.146-2008, SEC.253.
Ind. Code § 6-3.1-26-3.1 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-3.1
"Digital manufacturing equipment"
Status: in_force

Sec. 3.1. As used in this chapter, "digital manufacturing equipment" means any production equipment utilized within an integrated computer network system that provides for the onsite manufacturing of a three-dimensional part or product using material that is joined or solidified using multiple layers under computer control pursuant to a computer aided design for rapid or on demand production.

As added by P.L.158-2019, SEC.16.
Ind. Code § 6-9-18-3 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-3
Tax on lodging income
Status: in_force

Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

(6) college or university residence hall or dormitory; or

(7) tourist cabin;

located in the county.

(b) The tax does not apply to gross income received in a transaction in which:

(1) a student rents lodgings in a college or university residence hall while that student participates in a course of study for which the student receives college credit from a college or university located in the county; or

(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

(c) The tax may not exceed:

(1) the rate of five percent (5%) in a county other than a county subject to subdivision (2), (3), (4), or (5);

(2) after June 30, 2019, and except as provided in section 6.7 of this chapter, the rate of eight percent (8%) in Howard County;

(3) after June 30, 2021, the rate of nine percent (9%) in Daviess County;

(4) subject to subsection (g), after June 30, 2026, the rate of eight percent (8%) in DeKalb County; or

(5) subject to subsection (g), after June 30, 2026, the rate of eight percent (8%) in Noble County.

The tax is imposed on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

(d) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(e) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. If the tax is paid to the department of state revenue, the return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.

(f) If the tax is paid to the department of state revenue, the amounts received from the tax imposed under this section shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

(g) Beginning after December 31, 2048, a tax rate imposed in DeKalb County under subsection (c)(4) and in Noble County under subsection (c)(5) may not exceed five percent (5%). The portion of a tax rate imposed in DeKalb County under subsection (c)(4) or in Noble County under subsection (c)(5) that exceeds five percent (5%) shall expire January 1, 2049.

As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.108-1987, SEC.16; P.L.67-1997, SEC.18; P.L.175-2018, SEC.17; P.L.290-2019, SEC.9; P.L.122-2021, SEC.2; P.L.236-2023, SEC.94; P.L.9-2024, SEC.234; P.L.136-2024, SEC.31; P.L.230-2025, SEC.98; P.L.23-2026, SEC.44; P.L.157-2026, SEC.175.
Ind. Code § 6-1.1-12-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-27
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.2; Acts 1979, P.L.56, SEC.2; Acts 1979, P.L.56, SEC.18. Repealed by Acts 1980, P.L.40, SEC.4.
Ind. Code § 6-9-74-10 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-10
Unauthorized transfer; felony
Status: in_force

Sec. 10. (a) A member of the commission who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or

(2) approves a transfer for a purpose not permitted under law;

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-7-1-18 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-18
Invoices
Status: in_force

Sec. 18. (a) A distributor shall include with each shipment or delivery of cigarettes an invoice showing complete details of the transactions. A distributor shall also make a duplicate invoice at the time of shipping or delivering any cigarettes, showing complete details of each transaction, and shall retain the duplicate subject to the inspection by the department or its agent.

(b) A retailer shall retain for not less than two (2) weeks the invoice included with each shipment or delivery of cigarettes subject to inspection by the department or its agent.

(c) A retailer may request a duplicate invoice from a distributor.

Formerly: Acts 1947, c.222, s.17. As amended by P.L.2-1988, SEC.29; P.L.252-2003, SEC.2; P.L.128-2026, SEC.48.
Ind. Code § 6-6-11-21 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-21
Tax payment form
Status: in_force

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces for the following information:

(1) The owner's name and address.

(2) The name of the county and the address of the location where the boat has its tax situs for the registration year.

(3) A description of the boat, including the manufacturer's specified length for the boat.

(4) The age of the boat.

(5) The class prescribed for the boat under this chapter.

(6) The excise tax imposed on the boat for the registration year under this chapter.

(7) The boat's state registration or Coast Guard documentation number, if any, and any other information reasonably required by the department of natural resources.

(8) The signature of the boat owner on the owner's copy of the form verifying that the information is true and correct and acknowledging that the boat owner will be subject to penalties for perjury for providing false information.

(9) Any other information prescribed by the state board of accounts.

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.3; P.L.164-2020, SEC.16.
Ind. Code § 6-6-1.1-902.5 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-902.5
Refund to rural transit system; interest
Status: in_force

Sec. 902.5. (a) A rural transit system is entitled to a refund of tax paid on gasoline used for transporting persons for compensation by means of a motor vehicle or trackless trolley. However, the transporting must be done:

(1) within a service area that is not larger than the rural transit system service area and the counties contiguous to that rural transit system service area; and

(2) under a written contract between the rural transit system and the county providers within the service area that meets the requirements prescribed by the department.

(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by section 904.1 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-10-1(c) computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.

As added by P.L.45-1994, SEC.1. Amended by P.L.2-1995, SEC.34; P.L.234-2019, SEC.20.
Ind. Code § 6-3-1-32 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-32
"September 11 terrorist attack settlement payment"
Status: in_force

Sec. 32. As used in this article, "September 11 terrorist attack settlement payment" means any compensation paid to a victim of the September 11 terrorist attack:

(1) in recognition of; or

(2) to compensate for;

losses incurred by the victim as a result of the crash of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001.

As added by P.L.8-2002, SEC.2.
Ind. Code § 6-1.1-20.6-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-7.5
Calculation of credit
Status: in_force

Sec. 7.5. (a) A person is entitled to a credit against the person's property tax liability for property taxes first due and payable after 2009. The amount of the credit is the amount by which the person's property tax liability attributable to the person's:

(1) homestead exceeds one percent (1%);

(2) residential property exceeds two percent (2%);

(3) long term care property exceeds two percent (2%);

(4) agricultural land exceeds two percent (2%);

(5) nonresidential real property exceeds three percent (3%); or

(6) personal property exceeds three percent (3%);

of the gross assessed value of the property that is the basis for determination of property taxes for that calendar year.

(b) This subsection applies to property taxes first due and payable after 2009. Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit under this section.

(c) This subsection applies to property taxes first due and payable after 2009. As used in this subsection, "eligible county" means only a county for which the general assembly determines in 2008 that limits to property tax liability under this chapter are expected to reduce in 2010 the aggregate property tax revenue that would otherwise be collected by all units of local government and school corporations in the county by at least twenty percent (20%). Property taxes imposed in an eligible county:

(1) to pay debt service:

(A) on bonds issued before July 1, 2008; or

(B) on bonds that:

(i) are issued to refund bonds originally issued before July 1, 2008; and

(ii) have a maturity date that is not later than the maturity date of the bonds refunded;

(2) to make lease payments on leases entered into before July 1, 2008, to secure bonds;

(3) to make lease payments on leases:

(A) that are amended to refund bonds secured by leases entered into before July 1, 2008; and

(B) that have a term that is not longer than the term of the leases amended; or

(4) to make lease payments on leases:

(A) that secure bonds:

(i) issued to refund bonds originally issued before July 1, 2008; and

(ii) that have a maturity date that is not later than the maturity date of the bonds refunded; and

(B) that have a term that ends not later than the maturity date of the bonds refunded;

shall not be considered for purposes of calculating a person's credit under this section.

As added by P.L.146-2008, SEC.223. Amended by P.L.205-2013, SEC.77.
Ind. Code § 6-1.1-23.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-6
Installment agreements
Status: in_force

Sec. 6. A county treasurer may enter into an agreement with a taxpayer on the tentative auction list under section 4 of this chapter that allows the taxpayer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses in installments.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-1.1-15-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-0.5
"County board"
Status: in_force

Sec. 0.5. As used in this chapter, "county board" means the county property tax assessment board of appeals.

As added by P.L.219-2007, SEC.37.
Ind. Code § 6-1.1-12.1-5.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.1
Application; compliance with statement of benefits
Status: in_force

Sec. 5.1. (a) This subsection applies to all deductions under section 3 of this chapter for property located in a residentially distressed area. In addition to the requirements of section 5(c) of this chapter, a deduction application filed under section 5 of this chapter must contain information showing the extent to which there has been compliance with the statement of benefits approved under section 3 of this chapter.

(b) This subsection applies to each deduction (other than a deduction for property located in a residentially distressed area) for which a statement of benefits was approved under section 3 of this chapter, including a deduction for a new agricultural improvement. In addition to the requirements of section 5(c) of this chapter, a property owner who files a deduction application under section 5 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits approved under section 3 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable at the same time that the property owner is required to file a personal property tax return in the taxing district in which the property for which the deduction was granted is located. If the taxpayer does not file a personal property tax return in the taxing district in which the property is located, the information must be provided before May 15.

(c) Notwithstanding IC 5-14-3 and IC 6-1.1-35-9, the following information is a public record if filed under this section:

(1) The name and address of the taxpayer.

(2) The location and description of the property for which the deduction was granted.

(3) Any information concerning the number of employees at the property for which the deduction was granted, 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 assessed value of the property, including estimates that were provided as part of the statement of benefits.

(d) The following information is confidential if filed under this section:

(1) Any information concerning the specific salaries paid to individual employees by the property owner.

(2) Any information concerning the cost of the property.

As added by P.L.82-1987, SEC.4. Amended by P.L.56-1988, SEC.8; P.L.14-1991, SEC.4; P.L.65-1993, SEC.7; P.L.193-2005, SEC.2; P.L.288-2013, SEC.14; P.L.8-2022, SEC.7.
Ind. Code § 6-6-2.5-30 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-30
Exemptions from special fuel tax; provision of export information; refunds
Status: in_force

Sec. 30. (a) The following are exempt from the special fuel tax:

(1) Special fuel sold by a supplier to a licensed exporter for export from Indiana to another state or country to which the exporter is specifically licensed to export exports by a supplier, or exports for which the destination state special fuel tax has been paid to the supplier and proof of export is available in the form of a destination state bill of lading.

(2) Special fuel sold to the United States or an agency or instrumentality thereof.

(3) Special fuel sold to a post exchange or other concessionaire on a federal reservation within Indiana. However, the post exchange or concessionaire shall collect, report, and pay quarterly to the department any tax permitted by federal law on special fuel sold.

(4) Special fuel sold to a public transportation corporation established under IC 36-9-4 and used for the transportation of persons for compensation within the territory of the corporation.

(5) Special fuel sold to a public transit department of a municipality and used for the transportation of persons for compensation within a service area, no part of which is more than five (5) miles outside the corporate limits of the municipality.

(6) Special fuel sold to a common carrier of passengers, including a business operating a taxicab (as defined in IC 6-6-1.1-103(l)) and used by the carrier to transport passengers within a service area that is not larger than one (1) county, and counties contiguous to that county.

(7) The portion of special fuel determined by the commissioner to have been used to operate equipment attached to a motor vehicle, if the special fuel was placed into the fuel supply tank of a motor vehicle that has a common fuel reservoir for travel on a highway and for the operation of equipment.

(8) Special fuel used for nonhighway purposes, used as heating oil, or in trains.

(9) Special fuel sold by a supplier to an unlicensed person for export from Indiana to another state and the special fuel has been dye addityzed in accordance with section 31 of this chapter.

(10) Sales of transmix between licensed suppliers.

(11) Special fuel sold or removed via truck or rail from a terminal or refinery, if the destination is an Indiana terminal or refinery.

(12) Special fuel received at an Indiana terminal or refinery, if the tax on the special fuel has previously been paid. If this subdivision applies, the receiving supplier is entitled to a credit on the receiving supplier's Indiana Special Fuel Supplier's Tax Return for the tax paid to the receiving supplier's vendor or directly to the state.

(13) The difference between the amount of special fuel purchased by a compressed natural gas product fuel station and the amount of compressed natural gas product produced and sold by the compressed natural gas product fuel station.

(b) The exemption from tax provided under subsection (a)(4) through (a)(7) shall be applied for through the refund procedures established in section 32 of this chapter. The exemption from tax provided under subsection (a)(13) shall be applied for through the refund procedures established in section 32.7 of this chapter.

(c) The department shall provide information to licensed suppliers of the destination state or states to which exporters are authorized to export.

(d) Subject to gallonage limits and other conditions established by the department, the department shall provide for refund of the tax imposed by this chapter to a wholesale distributor exporting undyed special fuel out of a bulk plant in this state in a vehicle capable of carrying not more than five thousand four hundred (5,400) gallons if the destination of that vehicle does not exceed twenty-five (25) miles from the border of Indiana.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.26; P.L.100-1995, SEC.1; P.L.218-2017, SEC.40; P.L.236-2023, SEC.84.
Ind. Code § 6-1.1-12-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-11
Deduction for blind or disabled person; limitations; contract purchaser
Status: in_force

Sec. 11. (a) Except as provided in section 40.5 of this chapter, an individual may have the sum of twelve thousand four hundred eighty dollars ($12,480) deducted from the assessed value of real property, mobile home not assessed as real property, or manufactured home not assessed as real property that the individual owns, or that the individual is buying under a contract that provides that the individual is to pay property taxes on the real property, mobile home, or manufactured home, if the contract or a memorandum of the contract is recorded in the county recorder's office, and if:

(1) the individual is blind or the individual has a disability;

(2) the real property, mobile home, or manufactured home is principally used and occupied by the individual as the individual's residence;

(3) the individual's taxable gross income for the calendar year preceding the year in which the deduction is claimed did not exceed seventeen thousand dollars ($17,000); and

(4) the individual:

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

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

on the date the statement required by section 12 of this chapter is filed.

(b) For purposes of this section, taxable gross income does not include income which is not taxed under the federal income tax laws.

(c) For purposes of this section, "blind" has the same meaning as the definition contained in IC 12-7-2.1-38(1).

(d) For purposes of this section, "individual with a disability" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which:

(1) can be expected to result in death; or

(2) has lasted or can be expected to last for a continuous period of not less than twelve (12) months.

(e) An individual with a disability filing a claim under this section shall submit proof of the disability. Proof that a claimant is eligible to receive disability benefits under the federal Social Security Act (42 U.S.C. 301 et seq.) shall constitute proof of disability for purposes of this section.

(f) An individual with a disability not covered under the federal Social Security Act shall be examined by a physician and the individual's status as an individual with a disability determined by using the same standards as used by the Social Security Administration. The costs of this examination shall be borne by the claimant.

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

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

(i) This section expires January 1, 2027.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.55, SEC.2; Acts 1981, P.L.25, SEC.4; Acts 1982, P.L.45, SEC.3; P.L.332-1989(ss), SEC.7; P.L.49-1990, SEC.1; P.L.2-1992, SEC.57; P.L.48-1996, SEC.2; P.L.6-1997, SEC.47; P.L.291-2001, SEC.133; P.L.20-2004, SEC.2; P.L.99-2007, SEC.22; P.L.144-2008, SEC.15; P.L.1-2010, SEC.23; P.L.148-2015, SEC.6; P.L.68-2025, SEC.22; P.L.145-2026, SEC.24.
Ind. Code § 6-8.1-6-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-7
Electronic filing of returns or documents; rules
Status: in_force

Sec. 7. (a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission.

(b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld under IC 6-3-4-8 electronically. If the taxpayer provides written consent to the department, the department may provide the taxpayer with any documents that would otherwise require delivery by mail either providing the documents electronically through the department's online tax system or by using a secure electronic delivery service developed by the department under IC 6-8.1-3-11.

(c) The department may adopt rules to establish procedures to implement this section.

As added by P.L.71-1993, SEC.19. Amended by P.L.293-2013(ts), SEC.28; P.L.128-2026, SEC.73.
Ind. Code § 6-1.1-20-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-0.3
Public education corporation assumes powers and duties of school city; distribution of revenue
Status: in_force

Sec. 0.3. (a) After March 31, 2026, a school city (as defined in IC 20-25-2-12) may not exercise the powers and duties under this chapter and instead the public education corporation assumes the powers and duties of the school city as set forth in IC 20-25.3-5.

(b) Subject to IC 20-25.3-5-4(b), the county auditor shall distribute revenue collected from a levy that is approved and first imposed under this chapter after March 31, 2026, to the public education corporation.

As added by P.L.101-2026, SEC.7.
Ind. Code § 6-3.6-1-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-5
References to repealed and replaced statutes
Status: repealed

Sec. 5. A reference in a statute or rule to a statute that is repealed and replaced in the same or a different form in this article shall be treated after December 31, 2016, as a reference to the new provision.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-63-11 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-1.1-12-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-30
Claim for deduction for wind power device
Status: in_force

Sec. 30. (a) Except as provided in sections 36 and 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 29 of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the real property or mobile home is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete, date, and file the statement with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The person must:

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

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

on the date the statement is filed under this section. On verification of the statement by the assessor of the township in which the real property or mobile home is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.

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

(c) This section expires January 1, 2027.

As added by Acts 1979, P.L.56, SEC.4. Amended by P.L.43-1984, SEC.2; P.L.90-2002, SEC.116; P.L.154-2006, SEC.21; P.L.183-2007, SEC.8; P.L.144-2008, SEC.30; P.L.146-2008, SEC.113; P.L.1-2009, SEC.36; P.L.183-2014, SEC.13; P.L.214-2019, SEC.11; P.L.257-2019, SEC.26; P.L.136-2024, SEC.12; P.L.68-2025, SEC.39.
Ind. Code § 6-1.1-17-5.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5.2
Veto of ordinance after October 1
Status: in_force

Sec. 5.2. If an ordinance to fix a city budget, tax rate, and tax levy is:

(1) vetoed by the city executive under IC 36-4-6-16(a)(2); or

(2) considered vetoed under IC 36-4-6-16(b);

and the veto is effective on a date later than October 1, the city's legislative body has thirty (30) days from the effective date of the veto to override the veto in accordance with IC 36-4-6-16(c) to fix the budget, tax rate, and tax levy for the ensuing budget year.

As added by P.L.257-2019, SEC.35.
Ind. Code § 6-2.5-5-58 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-58
Agricultural commodities
Status: in_force

Sec. 58. (a) The following definitions apply throughout this section:

(1) "Agricultural commodity" means:

(A) dairy products, pork products, beef products, poultry products, and products from other livestock; and

(B) crops;

that are raised and harvested to provide food and food ingredients. The term includes items described in section 20(c)(1), 20(c)(3), 20(c)(4), 20(c)(5), and 20(c)(6) of this chapter.

(2) "Agricultural commodity trade association" means:

(A) an agricultural or horticultural organization exempt from federal income taxation under Section 501(c)(5) of the Internal Revenue Code; or

(B) an organization exempt from federal income taxation under Section 501(c)(6) of the Internal Revenue Code as a business league for agricultural commodity or horticultural interests.

(b) Sales of agricultural commodities by an agricultural commodity trade association are exempt from the state gross retail tax if:

(1) the transaction is conducted at the state fair; and

(2) the transaction is conducted to make money to carry on the agricultural commodity trade association's nonprofit purpose.

(c) To obtain the exemption provided by this section, an agricultural commodity trade association must:

(1) be registered as a retail merchant under IC 6-2.5-8-1; or

(2) establish that the agricultural commodity trade association is not required to be registered as a retail merchant under this article;

at the time of the transaction.

As added by P.L.230-2025, SEC.65.
Ind. Code § 6-9-45.5-3 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-3
"Gross retail income"
Status: in_force

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-78.4-6 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-3-1-26 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-26
"Foreign corporation"
Status: in_force

Sec. 26. "Foreign corporation" means a foreign corporation as defined in Section 7701 of the Internal Revenue Code.

As added by P.L.75-1985, SEC.1.
Ind. Code § 6-6-1.1-513 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-513
Discontinuance, sale, or transfer of distributor's business; accrued tax liabilities due and payable
Status: in_force

Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributor shall file a report and pay any tax, penalty, and interest within ten (10) days after the discontinuance, sale, or transfer.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-6-6-8 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-8
Navigation companies; failure to file return; actions against
Status: in_force

Sec. 8. If a navigation company incorporated under the laws of this state has not filed a required tonnage tax return and paid the tonnage tax within thirty (30) days after the July 1 due date, the state comptroller shall report that fact to the attorney general. The attorney general shall then proceed to institute an action against the company for the sequestration of its property, the forfeiture of its charter, and its final dissolution. When the attorney general initiates an action under this section, the company may be required to pay the state, in addition to the delinquent tonnage taxes, a penalty of five hundred dollars ($500).

[Pre-1975 Property Tax Recodification Citation: 6-1-1-15.]

Formerly: Acts 1975, P.L.47, SEC.3. As amended by P.L.9-2024, SEC.207.
Ind. Code § 6-9-78.2-9 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-9
Uses of money in the fund
Status: in_force

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

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

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

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

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-9-73-5 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-9-51-6 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.290-2019, SEC.14.
Ind. Code § 6-3-1-28 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-28
"Combined income tax return"
Status: in_force

Sec. 28. "Combined income tax return" means any income tax return on which one (1) or more taxpayers report income, deductions, and credits on a combined basis with one (1) or more other entities.

As added by P.L.75-1985, SEC.3.
Ind. Code § 6-3.6-3-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-6
Local income tax council; allocation of votes; county with a single voting bloc
Status: in_force

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

Sec. 6. (a) This section applies to a county in which the county adopting body is a local income tax council.

(b) In the case of a city or town that lies within more than one (1) county, the county auditor of each county shall base the allocations required by subsections (d) and (e) on the population of that part of the city or town that lies within the county for which the allocations are being made.

(c) Each local income tax council has a total of one hundred (100) votes.

(d) Each county, city, or town that is a member of a local income tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a city or town is allocated for a year equals the same percentage that the population of the city or town bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas in the county not located in a city or town bears to the population of the county.

(e) This subsection applies only to a county with a single voting bloc. Each individual who sits on the fiscal body of a county, city, or town that is a member of the local income tax council is allocated for a year the number of votes equal to the total number of votes allocated to the particular county, city, or town under subsection (d) divided by the number of members on the fiscal body of the county, city, or town. This subsection expires May 31, 2028.

(f) On or before January 1 of each year, the county auditor shall certify to each member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each member has for that year.

(g) This subsection applies only to a county with a single voting bloc. On or before January 1 of each year, in addition to the certification to each member of the local income tax council under subsection (f), the county auditor shall certify to each individual who sits on the fiscal body of each county, city, or town that is a member of the local income tax council the number of votes, rounded to the nearest one hundredth (0.01), each individual has under subsection (e) for that year. This subsection expires May 31, 2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.30; P.L.159-2021, SEC.22; P.L.32-2021, SEC.12; P.L.137-2024, SEC.4; P.L.223-2025, SEC.6; P.L.157-2026, SEC.118.
Ind. Code § 6-1.1-5.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-8
Repealed
Status: repealed

As added by P.L.63-1993, SEC.1. Repealed by P.L.89-2001, SEC.8.
Ind. Code § 6-4.1-12-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-8
Inheritance tax administrator; appointment; salary
Status: in_force

Sec. 8. The governor shall, with the advice of the department of state revenue, appoint a state inheritance tax administrator. The inheritance tax administrator shall receive a salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, he shall receive the same mileage and travel allowances which other state employees receive.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-6-5.1-27 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-27
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.63.
Ind. Code § 6-1.1-22.1-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-9
Source of loan repayment
Status: in_force

Sec. 9. A qualified taxing unit may repay a loan under this chapter from any source or sources of revenue.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-24-1.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1.2
Removal of property from delinquency list; arrangement for payment of delinquent taxes
Status: in_force

Sec. 1.2. (a) Except as provided in subsection (c), a tract or an item of real property may not be removed from the list certified under section 1 or 1.5 of this chapter before the tax sale unless all:

(1) delinquent taxes and special assessments due before the date the list on which the property appears was certified under section 1 or 1.5 of this chapter; and

(2) penalties due on the delinquency, interest, and costs directly attributable to the tax sale;

have been paid in full.

(b) A county treasurer may accept partial payments of delinquent property taxes, assessments, penalties, interest, or costs under subsection (a) after the list of real property is certified under section 1 or 1.5 of this chapter. However, a partial payment does not remove a tract or an item from the list certified under section 1 or 1.5 of this chapter unless the taxpayer complies with subsection (a) or (c) before the date of the tax sale.

(c) A county auditor shall remove a tract or an item of real property from the list certified under section 1 or 1.5 of this chapter before the tax sale if the county treasurer and the taxpayer agree to a mutually satisfactory arrangement for the payment of the delinquent taxes.

(d) The county auditor shall remove the tract or item from the list certified under section 1 or 1.5 of this chapter if:

(1) the arrangement described in subsection (c):

(A) is in writing;

(B) is signed by the taxpayer; and

(C) requires the taxpayer to pay the delinquent taxes in full not later than the last business day before July 1 of the year after the date the agreement is signed; and

(2) the county treasurer has provided a copy of the written agreement to the county auditor.

(e) If the taxpayer fails to make a payment under the arrangement described in subsection (c):

(1) the arrangement is void; and

(2) the county auditor shall immediately place the tract or item of real property on the list of real property eligible for sale at a tax sale.

(f) If a taxpayer fails to make a payment under an arrangement entered into under subsection (c), the county treasurer and the taxpayer may enter into a subsequent arrangement and avoid the penalties under subsection (e).

As added by P.L.50-1990, SEC.3. Amended by P.L.39-1994, SEC.2; P.L.30-1994, SEC.5; P.L.124-1998, SEC.1; P.L.1-1999, SEC.9; P.L.170-2002, SEC.22; P.L.113-2010, SEC.40; P.L.56-2012, SEC.1; P.L.48-2013, SEC.1; P.L.166-2014, SEC.8; P.L.247-2015, SEC.6.
Ind. Code § 6-9-45.6-2 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-2
"Historic hotel"
Status: in_force

Sec. 2. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.

As added by P.L.255-2015, SEC.62.
Ind. Code § 6-1.1-8-38 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-38
Lien; collection of delinquent taxes; penalties
Status: in_force

Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon the property assessed. This lien accrues on the assessment date of the year of assessment. In addition, the taxes are a personal debt of the public utility company in whose name the property is assessed.

(b) If a public utility company does not pay the taxes when they are due, the county treasurer shall notify the prosecuting attorney of that fact. The prosecuting attorney shall then bring an action against the company to recover the delinquent taxes or to enforce the lien upon the property, or both. In such an action, the judgment shall include a penalty equal to fifty percent (50%) of the delinquent taxes. This subsection does not apply to taxes on a railcar company's indefinite-situs distributable property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.38-2021, SEC.18.
Ind. Code § 6-1.1-21.1-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-14
Treasurer of state payment of delinquent loan payments from city funds held by state
Status: in_force

Sec. 14. Upon the failure of the city of LaPorte to make any of the city's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the state that would be otherwise distributable to the city.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-6-5-0.1 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-0.1
Application of certain amendments to chapter
Status: in_force

Sec. 0.1. The following amendments to this chapter apply as follows:

(1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989.

(2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its repeal) applies to boating years beginning after December 31, 1989.

(3) The amendments made to sections 5 and 14 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.

(4) The addition of section 9.5 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.

As added by P.L.220-2011, SEC.158. Amended by P.L.256-2017, SEC.19.
Ind. Code § 6-9-48-9 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-9
Deposit of tax revenue
Status: in_force

Sec. 9. (a) If a tax is imposed under section 4 of this chapter by the county fiscal body, the treasurer of the capital improvement board shall establish a food and beverage tax receipts fund.

(b) The treasurer of the capital improvement board shall deposit in the fund all amounts received under this chapter.

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

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-1.1-12-35 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-35
Repealed
Status: repealed

As added by Acts 1981, P.L.71, SEC.3. Amended by P.L.69-1983, SEC.2; P.L.43-1984, SEC.3; P.L.143-1985, SEC.185; P.L.61-1986, SEC.1; P.L.25-1995, SEC.16; P.L.10-1997, SEC.11; P.L.6-1997, SEC.56; P.L.2-1998, SEC.19. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-8-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-7
Bus companies
Status: in_force

Sec. 7. (a) The fixed property of a bus company consists of real property.

(b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates its system. 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 bus company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.59; P.L.182-2009(ss), SEC.93.
Ind. Code § 6-9-70-5 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-2.5-5-41 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-41
Repealed
Status: repealed

As added by P.L.137-2006, SEC.3. Amended by P.L.235-2007, SEC.1; P.L.131-2008, SEC.9. Repealed by P.L.182-2009(ss), SEC.462.
Ind. Code § 6-9-43-9 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-9
Use of tax revenue
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), money in the food and beverage tax receipts fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following:

(1) Sanitary sewers or wastewater treatment facilities.

(2) Drainage or flood control facilities.

(3) Water treatment, storage, or distribution facilities.

(b) The fiscal body of the town may pledge money in the food and beverage tax receipts fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the town or a special taxing district in the town to provide the facilities described in subsection (a).

(c) Subsection (b) applies only to bonds, loans, lease payments, or other obligations that are issued, obtained, or incurred after the date on which the town food and beverage tax is imposed under section 3 of this chapter.

(d) A pledge under subsection (b) is enforceable under IC 5-1-14-4.

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-3.6-9-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-5
Certified distribution; estimate of certified amount; property tax credits; school distributions; public safety revenue; economic development revenue; certified shares; special purpose revenue
Status: in_force

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

Sec. 5. (a) Before August 2 of each calendar year, the budget agency shall provide to the department of local government finance and the county auditor of each adopting county an estimate of the amount determined under section 4 of this chapter that will be distributed to the county, based on known tax rates. Subject to subsection (c), not later than fifteen (15) days after receiving the estimate of the certified distribution, the department of local government finance shall determine for each taxing unit and notify the county auditor of the estimated amount of property tax credits, school distributions, public safety revenue, economic development revenue, certified shares, and special purpose revenue that will be distributed to the taxing unit under this chapter during the ensuing calendar year. Not later than thirty (30) days after receiving the department's estimate, the county auditor shall notify each taxing unit of the amounts estimated for the taxing unit.

(b) Before October 1 of each calendar year, the budget agency shall certify to the department of local government finance and the county auditor of each adopting county:

(1) the amount determined under section 4 of this chapter; and

(2) the amount of interest in the county's account that has accrued and has not been included in a certification made in a preceding year.

The amount certified is the county's certified distribution for the immediately succeeding calendar year. The amount certified shall be adjusted, as necessary, under sections 6, 7, and 8 of this chapter. Subject to subsection (d), not later than fifteen (15) days after receiving the amount of the certified distribution, the department of local government finance shall determine for each taxing unit and notify the county auditor of the certified amount of property tax credits, school distributions, public safety revenue, economic development revenue, certified shares, and special purpose revenue that will be distributed to the taxing unit under this chapter during the ensuing calendar year. Not later than thirty (30) days after receiving the department's estimate, the county auditor shall notify each taxing unit of the certified amounts for the taxing unit.

(c) This subsection applies to Lake County. When the department of local government finance notifies the county auditor of the estimated amount of property tax credits, school distributions, public safety revenue, economic development revenue, certified shares, and special purpose revenue that will be distributed to the taxing unit under this chapter during the ensuing calendar year, the department of local government finance shall also determine the amount of additional revenue allocated for economic development purposes that will be distributed to each civil taxing unit, reduced by an amount that is equal to the following percentages of the tax revenue that would otherwise be allocated for economic development purposes and distributed to the civil taxing unit:

(1) For Lake County, an amount equal to twenty-five percent (25%).

(2) For Crown Point, an amount equal to ten percent (10%).

(3) For Dyer, an amount equal to fifteen percent (15%).

(4) For Gary, an amount equal to seven and five-tenths percent (7.5%).

(5) For Hammond, an amount equal to fifteen percent (15%).

(6) For Highland, an amount equal to twelve percent (12%).

(7) For Hobart, an amount equal to eighteen percent (18%).

(8) For Lake Station, an amount equal to twenty percent (20%).

(9) For Lowell, an amount equal to fifteen percent (15%).

(10) For Merrillville, an amount equal to twenty-two percent (22%).

(11) For Munster, an amount equal to thirty-four percent (34%).

(12) For New Chicago, an amount equal to one percent (1%).

(13) For Schererville, an amount equal to ten percent (10%).

(14) For Schneider, an amount equal to twenty percent (20%).

(15) For Whiting, an amount equal to twenty-five percent (25%).

(16) For Winfield, an amount equal to fifteen percent (15%).

The department of local government finance shall notify the county auditor of the amounts of the reductions and the remaining amounts to be distributed.

(d) This subsection applies to Lake County. When the department of local government finance notifies the county auditor of the certified amount of property tax credits, school distributions, public safety revenue, economic development revenue, certified shares, and special purpose revenue that will be distributed to the taxing unit under this chapter during the ensuing calendar year, the department of local government finance shall also determine the amount of additional revenue allocated for economic development purposes that will be distributed to each civil taxing unit, reduced by an amount that is equal to the following percentages of the tax revenue that would otherwise be allocated for economic development purposes and distributed to the civil taxing unit:

(1) For Lake County, an amount equal to twenty-five percent (25%).

(2) For Crown Point, an amount equal to ten percent (10%).

(3) For Dyer, an amount equal to fifteen percent (15%).

(4) For Gary, an amount equal to seven and five-tenths percent (7.5%).

(5) For Hammond, an amount equal to fifteen percent (15%).

(6) For Highland, an amount equal to twelve percent (12%).

(7) For Hobart, an amount equal to eighteen percent (18%).

(8) For Lake Station, an amount equal to twenty percent (20%).

(9) For Lowell, an amount equal to fifteen percent (15%).

(10) For Merrillville, an amount equal to twenty-two percent (22%).

(11) For Munster, an amount equal to thirty-four percent (34%).

(12) For New Chicago, an amount equal to one percent (1%).

(13) For Schererville, an amount equal to ten percent (10%).

(14) For Schneider, an amount equal to twenty percent (20%).

(15) For Whiting, an amount equal to twenty-five percent (25%).

(16) For Winfield, an amount equal to fifteen percent (15%).

The department of local government finance shall notify the county auditor of the remaining amounts to be distributed and the amounts of the reductions that will be withheld under IC 6-3.6-11-5.5.

As added by P.L.243-2015, SEC.10. Amended by P.L.184-2016, SEC.22; P.L.257-2019, SEC.71; P.L.259-2019, SEC.8; P.L.32-2021, SEC.13.
Ind. Code § 6-2.5-1-28 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-28
"Tobacco"
Status: in_force

Sec. 28. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco, or any other item that contains tobacco.

As added by P.L.195-2005, SEC.1.
Ind. Code § 6-3.6-8-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-1
Determination of tax rates; different tax rates in a taxable year
Status: in_force

Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS:

STEP ONE: For each tax rate in effect in a year, multiply:

(A) the number of months in the taxpayer's taxable year in which the rate is in effect; by

(B) the rate.

STEP TWO: Divide:

(A) the sum of the amounts determined under STEP ONE; by

(B) twelve (12).

As added by P.L.243-2015, SEC.10.