Ind. Code § 6-7-1-16 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-16
Distributor's registration certificate; application fee; bond; refunds
Status: in_force

Sec. 16. (a) Each distributor shall obtain from the department a registration certificate. Application for a registration certificate shall be made in writing upon forms prescribed by the department and shall be signed and verified by the distributor.

(b) The registration certificate shall be issued only upon payment to the department of an annual fee of five hundred dollars ($500) which shall accompany the application for the registration certificate. In addition, a distributor must concurrently file a bond or a letter of credit:

(1) in a form and with a surety or financial institution approved by the department;

(2) in the amount of one thousand dollars ($1,000);

(3) naming the state as obligee; and

(4) conditioned upon the payment of taxes, damages, fines, penalties, or costs adjudged against the holder of the registration certificate by reason of the violation of any of the provisions of this chapter.

(c) All registration certificates shall be personal, nontransferable, and valid for one (1) year from date of issuance unless revoked or suspended for cause by the department.

(d) If business is transacted at two (2) or more places by one (1) distributor, a separate registration certificate shall be required for each place of business where he operates as a distributor (as defined by section 6 of this chapter).

(e) Each certificate shall:

(1) be numbered;

(2) show the name and address of the distributor; and

(3) be posted in a conspicuous place at the place of business for which it is issued.

(f) Any person who changes his or her place of business shall return his or her certificate and the department shall issue a new certificate for the new place of business free of charge.

(g) Any certificate issued under this section may be surrendered to the department at any time prior to its expiration, and the department shall refund an amount of money which bears the same proportion to the fee originally paid therefor as the unexpired period of the permit bears to one (1) year. However, no refund shall be allowed in the event that a certificate is revoked as provided in this chapter, and no refund shall be made in excess of four hundred dollars ($400).

Formerly: Acts 1947, c.222, s.15; Acts 1969, c.324, s.1. As amended by P.L.2-1988, SEC.27; P.L.49-1992, SEC.1.
Ind. Code § 6-7-1-17.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-17.5
Credit against the cost of certain stamps
Status: in_force

Sec. 17.5. (a) Except as otherwise provided in this section, in determining the amount to pay for stamps purchased under this chapter, a distributor is entitled to a credit against the cost of stamps purchased in an amount equal to the distributor's receivables that:

(1) are attributable to stamps purchased by the distributor under this chapter and affixed to cigarettes that were transferred to a retailer;

(2) resulted from a transfer of cigarettes to a retailer in which the distributor did not collect the tax imposed by this chapter from the retailer; and

(3) were written off as an uncollectible debt for federal tax purposes under Section 166 of the Internal Revenue Code after December 31, 2006.

(b) If a distributor claims a credit under subsection (a) and subsequently collects all of the associated receivable, the distributor shall remit the entire amount of the credit previously claimed under subsection (a) to the department within thirty (30) days of collection.

(c) If a distributor claims a credit under subsection (a) and subsequently collects part of the associated receivable, the distributor shall remit the amount determined under STEP SIX of the following formula to the department within thirty (30) days after collection:

STEP ONE: Determine the part of the associated receivable before collection that is attributable to the taxable price of the products subject to the tax imposed by this chapter.

STEP TWO: Determine the part of the associated receivable before collection that is attributable to the amount paid by the distributor for the stamps affixed to the products that were transferred to the retailer.

STEP THREE: Determine the sum of:

(A) the STEP ONE result; plus

(B) the STEP TWO result.

STEP FOUR: Determine the lesser of:

(A) the amount collected; or

(B) the STEP THREE result.

STEP FIVE: Divide:

(A) the STEP TWO result; by

(B) the STEP THREE result.

STEP SIX: Multiply:

(A) the STEP FOUR result; by

(B) the STEP FIVE result.

(d) If the amount of the credit to which a distributor is entitled under subsection (a) exceeds the cost of the stamps that the distributor seeks to purchase, the remainder of the credit may be applied to future purchases of stamps by the distributor. For any uncollectible receivable used to establish a credit under subsection (a), the amount of the credit that is available to be applied to a purchase of stamps is the total amount of the credit determined under subsection (a) reduced by the sum of partial credits applied by the distributor to previous purchases of stamps.

(e) As used in this subsection, "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 determined under the rules adopted by the department.

The right to a credit under this section is not assignable to an individual or entity that is not part of the same affiliated group as the assignor.

As added by P.L.211-2007, SEC.37.
Ind. Code § 6-1.1-19-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-1
"Appeal"
Status: in_force

Sec. 1. As used in this chapter, "appeal" refers to an appeal taken or petition to the department of local government finance by or in respect of a school corporation under any of the following:

(1) IC 6-1.1-17.

(2) IC 20-43.

(3) IC 20-46-8.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.1; Acts 1978, P.L.34, SEC.1; Acts 1979, P.L.208, SEC.7; P.L.20-1984, SEC.2; P.L.1-1991, SEC.39; P.L.1-1993, SEC.30; P.L.25-1995, SEC.33; P.L.2-1996, SEC.215; P.L.2-2006, SEC.46; P.L.146-2008, SEC.185; P.L.182-2009(ss), SEC.139; P.L.140-2018, SEC.1.
Ind. Code § 6-1.1-4-4.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.3
Repealed
Status: repealed

As added by P.L.235-2013, SEC.1. Repealed by P.L.97-2014, SEC.1.
Ind. Code § 6-3.6-6-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-16
Marion County; certified shares; supplemental allocation and distribution requirements
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. 16. IC 6-3.6-11 applies to the allocation of certified shares in Marion County.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-5.5-1-17 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-17
"Taxpayer"
Status: in_force

Sec. 17. (a) "Taxpayer" means a corporation that is transacting the business of a financial institution in Indiana, including any of the following:

(1) A holding company.

(2) A regulated financial corporation.

(3) A subsidiary of a holding company or regulated financial corporation.

(4) Any other corporation organized under the laws of the United States, this state, another taxing jurisdiction, or a foreign government that is carrying on the business of a financial institution.

(b) As used in this section, "holding company" means a corporation registered under the Bank Holding Company Act of 1956 (12 U.S.C. 1841 through 1849), as in effect on December 31, 1990, or registered as a savings and loan holding company other than a diversified savings and loan holding company (as defined in Section 10(a)(F) of the Home Owners' Loan Act of 1933 (12 U.S.C. 1467a(1)(F)), as in effect on December 31, 1990).

(c) As used in this section, "regulated financial corporation" means:

(1) an institution, the deposits, shares, or accounts of which are insured under the Federal Deposit Insurance Act (12 U.S.C. 1811 through 1833e), as in effect on December 31, 1990;

(2) an institution that is a member of a Federal Home Loan Bank;

(3) any other bank or thrift institution incorporated or organized under the laws of a state that is engaged in the business of receiving deposits;

(4) a credit union incorporated and organized under the laws of this state;

(5) a production credit association organized under 12 U.S.C. 2071, as in effect on December 31, 1990;

(6) a corporation organized under 12 U.S.C. 611 through 631 (an Edge Act corporation), as in effect on December 31, 1990;

(7) a federal or state agency or branch of a foreign bank (as defined in 12 U.S.C. 3101, as in effect on December 31, 1990); or

(8) a trust company formed under IC 28-12.

(d) For purposes of this section and when used in this article, "business of a financial institution" means the following:

(1) For a holding company, a regulated financial corporation, or a subsidiary of either, the activities that each is authorized to perform under federal or state law, including the activities authorized by regulation or order of the Federal Reserve Board for such a subsidiary under Section 4(c)(8) of the Bank Holding Company Act of 1956 (12 U.S.C. 1843(c)(8)), as in effect on December 31, 1990.

(2) For any other corporation described in subsection (a)(4), all of the corporation's business activities if eighty percent (80%) or more of the corporation's gross income, excluding extraordinary income, is derived from one (1) or more of the following activities:

(A) Making, acquiring, selling, or servicing loans or extensions of credit. For the purpose of this subdivision, loans and extensions of credit include:

(i) secured or unsecured consumer loans;

(ii) installment obligations;

(iii) mortgage or other secured loans on real estate or tangible personal property;

(iv) credit card loans;

(v) secured and unsecured commercial loans of any type;

(vi) letters of credit and acceptance of drafts;

(vii) loans arising in factoring; and

(viii) any other transactions with a comparable economic effect.

(B) Leasing or acting as an agent, broker, or advisor in connection with leasing real and personal property that is the economic equivalent of the extension of credit if the transaction is not treated as a lease for federal income tax purposes.

(C) Operating a credit card, debit card, charge card, or similar business.

As used in this subdivision, "gross income" includes income from interest, fees, penalties, a market discount or other type of discount, rental income, the gain on a sale of intangible or other property evidencing a loan or extension of credit, and dividends or other income received as a means of furthering the activities set out in this subdivision.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.18; P.L.8-1991, SEC.4; P.L.68-1991, SEC.3; P.L.1-1992, SEC.18; P.L.119-1998, SEC.14.
Ind. Code § 6-3-7-1 — Indiana Code / Title 6 / Article 3 / Chapter 7 / Section 6-3-7-1
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts 1969, c.326, s.12; Acts 1971, P.L.64, SEC.7. As amended by Acts 1977(ss), P.L.4, SEC.17; Acts 1981, P.L.77, SEC.14; P.L.67-1986, SEC.2. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-1.1-21.3-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.3 / Section 6-1.1-21.3-1
"Board", "qualified taxing unit", and "qualifying taxpayer"
Status: in_force

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

(b) As used in this chapter, "qualified taxing unit" means a taxing unit:

(1) in which a qualifying taxpayer has tangible property subject to taxation; and

(2) that has experienced or is expected to experience a significant revenue shortfall as a result of a default or an expected default described in subsection (c)(3).

(c) As used in this chapter, "qualifying taxpayer" means a taxpayer that:

(1) casts and manufactures motor vehicle transmissions as part of its business;

(2) has filed a petition to reorganize under the federal bankruptcy code; and

(3) has defaulted, or has notified the county fiscal body of the county in which the taxpayer is subject to property taxes that the taxpayer will default, on all or part of one (1) or more of its property tax payments with respect to taxes first due and payable in 2009 or 2010, or both.

As added by P.L.182-2009(ss), SEC.156.
Ind. Code § 6-2.5-15-13.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-13.2
"Quantum safe fiber network"
Status: in_force

Sec. 13.2. As used in this chapter, "quantum safe fiber network" means a fiber network that includes each of the following attributes:

(1) A deployed fiber infrastructure comprised of:

(A) standard single mode optical fibers (G.652.D) that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);

(B) flexgrid reconfigurable photonic layer; and

(C) only coherent optical transponders with FIPS 140-3 certified L1 encryption (OTNsec) with support for external key from quantum key distribution servers that are compliant with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended);

on electronics and glass.

(2) A fiber infrastructure that is connected to:

(A) a military installation of the United States of America;

(B) the Indiana National Guard;

(C) another military outlet or I-Light; or

(D) an institution of higher learning conducting quantum computing research or advanced computing research.

(3) A network engineered with physical intermediate access points (nodes) not more than sixty (60) miles apart.

(4) A network with physical intermediate access points (nodes) equipped with physical access control and remote monitoring.

(5) A network with quantum key distribution (QKD) servers deployed on every fiber span.

(6) A network that is not used for residential broadband and limited in use to less than fifteen percent (15%) for commercial broadband (ISP) applications.

(7) A network that complies with the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144) as amended.

As added by P.L.178-2025, SEC.11. Amended by P.L.23-2026, SEC.36.
Ind. Code § 6-2.5-3.5-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-14
"Use tax rate"
Status: in_force

Sec. 14. As used in this chapter, "use tax rate" means a rate per gallon of gasoline determined by the department under section 15 of this chapter and used to calculate the use tax due on the retail sale of gasoline under section 16 of this chapter, notwithstanding the collection procedures set forth in this chapter.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-2.5-5-54 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-54
Special rule for sharing of a passenger motor vehicle for fewer than 15 days
Status: in_force

Sec. 54. (a) For purposes of this section, an owner of a passenger motor vehicle refers only to an individual and not other types of entities.

(b) If:

(1) an owner of one (1) or more passenger motor vehicles (as defined by IC 9-13-2-123) shares their passenger motor vehicle or vehicles for consideration for fewer than fifteen (15) days in a calendar year; and

(2) none of the payments for the sharing of these passenger motor vehicles are made through a marketplace facilitator, including a peer to peer vehicle sharing program (as defined by IC 24-4-9.2-4);

the transactions involving the sharing of these passenger motor vehicles during the calendar year are exempt from the state gross retail tax.

(c) In the case of passenger motor vehicles that are jointly owned, each time a vehicle is shared by any owner counts toward the fifteen (15) days of each owner.

(d) If an owner described in subsection (b) shares one (1) or more passenger motor vehicles for consideration for more than fourteen (14) days in the current calendar year or in the preceding calendar year, the exemption under subsection (b) does not apply and the owner is responsible for collecting and remitting any state gross retail tax imposed under IC 6-2.5-4-10 on the sharing of passenger motor vehicles, subject to the following conditions:

(1) If the sharing for more than fourteen (14) days occurred in the current calendar year, but not the preceding year, the tax collection must begin on the fifteenth day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.

(2) If the sharing for more than fourteen (14) days occurred in the preceding calendar year, the tax collection must begin on the first day of sharing and each day thereafter in the current calendar year that the owner shares their passenger motor vehicle or vehicles for consideration.

As added by P.L.108-2019, SEC.115.
Ind. Code § 6-9-27-9.5 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-9.5
City use of revenue; pledges to pay obligations
Status: in_force

Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following:

(1) Renovating the city hall.

(2) Constructing new police or fire stations, or both.

(3) Improving the city's sanitary sewers or wastewater treatment facilities, or both.

(4) Improving the city's storm water drainage systems.

(5) Other projects involving the city's water system or sanitary sewer system or protecting the city's well fields, as determined by the city fiscal body.

(b) The fiscal body of the city may pledge money in the fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the city or a special taxing district in the city to provide the projects described in subsection (a).

(c) Subsection (b) applies only to bonds, loans, lease payments, or obligations that are issued, obtained, or incurred after the date on which the 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.214-2005, SEC.42. Amended by P.L.184-2006, SEC.10; P.L.176-2009, SEC.16.
Ind. Code § 6-1.1-35.7-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-6
Prohibited actions of a tax representative
Status: in_force

Sec. 6. A tax representative may not do any of the following:

(1) Use or participate in the use of any false, fraudulent, unduly influencing, coercive, unfair, misleading, or deceptive statement or claims with respect to any matter relating to the practice before the property tax assessment board of appeals or the department.

(2) Knowingly misrepresent any information or act in a fraudulent manner.

(3) Prepare documents or provide evidence in a property assessment appeal unless the representative is authorized by the property owner (or person liable for the taxes under IC 6-1.1-2-4) to do so and any required authorization form has been filed.

(4) Knowingly submit false or erroneous information in a property assessment appeal.

(5) Knowingly fail to use the appraisal standards and methods required by rules adopted by the department, Indiana board, or property tax assessment board of appeals when the representative submits appraisal information in a property assessment appeal.

(6) Knowingly fail to notify the property owner (or person liable for the taxes under IC 6-1.1-2-4) of all matters relating to the review of the assessment of taxpayers' property before the property tax assessment board of appeals or the department, including, but not limited to, the following:

(A) The tax representative's filing of all necessary documents, correspondence, and communications with the property tax assessment board of appeals or department.

(B) The dates and substance of all hearings, onsite inspections, and meetings.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-8.1-19-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-3
Due date for unpaid tax
Status: in_force

Sec. 3. Any unpaid tax under this chapter shall be considered to have been due on the twentieth day of the month following the transaction.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-1.1-18-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-4
Appropriations not to exceed budget
Status: in_force

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-9.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-52-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-15
Recording requirements
Status: in_force

Sec. 15. The county recorder shall record the following without charge in the miscellaneous records of the county recorder:

(1) A statement of the amount of property tax deferred.

(2) A statement of payment of deferred property taxes.

(3) A notice of termination of a deferral.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-3-2-16 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-16
Transactions between taxable entity and unitary taxpayer subject to IC 6-5.5
Status: in_force

Sec. 16. If an entity is subject to taxation under this article and is a member of a unitary group of which a taxpayer subject to taxation under IC 6-5.5 is a member, all income and deductions attributable to transactions between the entity and the unitary taxpayer shall be eliminated in determining the amount of tax imposed under this article. This section does not prohibit the elimination of income and deductions between two (2) or more entities that are not members of a unitary group.

As added by P.L.1-1990, SEC.77.
Ind. Code § 6-9-54-4 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-4
Taxable transactions; exemption
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.236-2023, SEC.118.
Ind. Code § 6-1.1-28-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-12
Annual report of appeals filed; requirements
Status: in_force

Sec. 12. (a) This section applies beginning January 1, 2016.

(b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the preceding year to the department of local government finance, the Indiana board of tax review, and the legislative services agency before January 15 of each year. A report submitted to the legislative services agency must be in an electronic format under IC 5-14-6.

(c) The report required by subsection (b) must include the following information:

(1) The total number of appeals filed with the county PTABOA.

(2) The appeals, either filed or pending during the year, that were resolved during the year by a preliminary informal meeting under IC 6-1.1-15-1.2.

(3) The appeals, either filed or pending during the year, in which a hearing was conducted during the year by the county PTABOA under IC 6-1.1-15-1.2.

(4) The number of written decisions issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j).

(5) The number of appeals pending with the county PTABOA on December 31 of the reporting year.

(6) The number of appeals resolved through a preliminary informal meeting under IC 6-1.1-15-1.2 that were:

(A) resolved in favor of the taxpayer;

(B) resolved in favor of the assessor; or

(C) resolved in some other manner.

(7) The number of appeals resolved through a written decision issued during the year by the county PTABOA under IC 6-1.1-15-1.2(j) that were:

(A) resolved in favor of the taxpayer;

(B) resolved in favor of the assessor; or

(C) resolved in some other manner.

(8) The total number of parcels in the county.

(9) The total reduction in assessed valuations requested by appellants in the reporting year.

(10) The total reduction in assessed valuations approved by the county PTABOA in the reporting year.

(11) The average length of time for an appeal in the reporting year.

(12) The number of appeals for:

(A) agricultural parcels;

(B) residential parcels;

(C) commercial parcels;

(D) industrial parcels;

(E) utility parcels;

(F) exempt parcels; and

(G) mobile or manufactured homes.

(13) The number of appeals withdrawn.

(14) The number of appeals where a taxpayer is represented by:

(A) a tax representative; or

(B) an attorney.

(15) Any other information as required by the department of local government finance.

The report may not include any confidential information.

(d) A multiple county PTABOA shall submit a separate report under this section for each county participating in the multiple county PTABOA. A report filed under this subsection for a county participating in a multiple county PTABOA must provide information on the appeals that originated within the county.

As added by P.L.248-2015, SEC.4. Amended by P.L.149-2016, SEC.27; P.L.232-2017, SEC.36; P.L.255-2017, SEC.17; P.L.121-2019, SEC.15; P.L.174-2022, SEC.43.
Ind. Code § 6-2.5-6-0.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-0.3
Effect of multiple amendments to section 9 of this chapter
Status: in_force

Sec. 0.3. If the general assembly amends section 9 of this chapter in more than one (1) act, the laws shall be read together and interpreted to implement the policies enacted in each act.

As added by P.L.220-2011, SEC.136.
Ind. Code § 6-3-4-14 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-14
Affiliated group of corporations; consolidated returns
Status: in_force

Sec. 14. (a) An affiliated group of corporations shall have the privilege of making a consolidated return with respect to the taxes imposed by IC 6-3. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year have been members of the affiliated group consent to all of the provisions of this section including all provisions of the consolidated return regulations prescribed pursuant to Section 1502 of the Internal Revenue Code and incorporated in this section by reference and all regulations promulgated by the department implementing this section prior to the last day prescribed by law for the filing of such return. The making of a consolidated return shall be considered as such consent. In the case of a corporation which is a member of the affiliated group for a fractional part of the year, the consolidated return shall include the income of such corporation for such part of the year as it is a member of the affiliated group.

(b) For the purposes of this section the term "affiliated group" shall mean an "affiliated group" as defined in Section 1504 of the Internal Revenue Code with the exception that the affiliated group shall not include any corporation which does not have adjusted gross income derived from sources within the state of Indiana.

(c) For purposes of IC 6-3-1-3.5(b), the determination of "taxable income," as defined in Section 63 of the Internal Revenue Code, of any affiliated group of corporations making a consolidated return and of each corporation in the group, both during and after the period of affiliation, shall be determined pursuant to the regulations prescribed under Section 1502 of the Internal Revenue Code.

(d) Any credit against the taxes imposed by IC 6-3 which is available to any corporation which is a member of an affiliated group of corporations making a consolidated return shall be applied against the tax liability of the affiliated group.

(e) For purposes of this section, the following rules shall apply:

(1) In the case of the sale of a corporation, the filing status of the remaining members of the consolidated group shall continue absent an election by those consolidated members to file separately or on a combined basis.

(2) In the case of a merger, the previous filing status of the surviving corporation shall continue. If the surviving corporation is part of an affiliated group that filed a consolidated return in the immediately preceding taxable year, the surviving corporation shall be considered to be part of the consolidated return, provided that the surviving corporation would otherwise be part of the affiliated group under subsection (b).

(3) In the case of an acquisition of a corporation, the filing status of the acquiring group shall continue absent an election by the corporations to file separately or on a combined basis.

(4) In the case of a corporation that was previously part of a consolidated return but ceased to be part of a consolidated return for any other reason, the election to be part of a consolidated return shall be considered to continue for all corporations.

Provided, however, that if a consolidated election is discontinued as a result of sale, merger, acquisition, or any other reason, nothing in this section shall be construed to prevent a new election to file a consolidated return under this section.

Formerly: Acts 1963(ss), c.32, s.414; Acts 1965, c.233, s.24. As amended by Acts 1980, P.L.54, SEC.6; P.L.136-2018, SEC.40; P.L.137-2022, SEC.39.
Ind. Code § 6-1.1-12-37 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-37
Standard deduction for homesteads; amount; statement to apply for deduction; notice of ineligibility for deduction; limitations on deduction; homestead property data base
Status: in_force

Sec. 37. (a) The following definitions apply throughout this section:

(1) "Dwelling" means any of the following:

(A) Residential real property improvements that an individual uses as the individual's residence, limited to a single house and a single garage, regardless of whether the single garage is attached to the single house or detached from the single house.

(B) A mobile home that is not assessed as real property that an individual uses as the individual's residence.

(C) A manufactured home that is not assessed as real property that an individual uses as the individual's residence.

(2) "Homestead" means an individual's principal place of residence:

(A) that is located in Indiana;

(B) that:

(i) the individual owns;

(ii) the individual is buying under a contract recorded in the county recorder's office, or evidenced by a memorandum of contract recorded in the county recorder's office under IC 36-2-11-20, that provides that the individual is to pay the property taxes on the residence, and that obligates the owner to convey title to the individual upon completion of all of the individual's contract obligations;

(iii) the individual is entitled to occupy as a tenant-stockholder (as defined in 26 U.S.C. 216) of a cooperative housing corporation (as defined in 26 U.S.C. 216); or

(iv) is a residence described in section 17.9 of this chapter that is owned by a trust if the individual is an individual described in section 17.9 of this chapter; and

(C) that consists of a dwelling and includes up to one (1) acre of land immediately surrounding that dwelling, and any of the following improvements:

(i) Any number of decks, patios, gazebos, or pools.

(ii) One (1) additional building that is not part of the dwelling if the building is predominantly used for a residential purpose and is not used as an investment property or as a rental property.

(iii) One (1) additional residential yard structure other than a deck, patio, gazebo, or pool.

Except as provided in subsection (r), the term does not include property owned by a corporation, partnership, limited liability company, or other entity not described in this subdivision.

(3) "Principal place of residence" means an individual's true, fixed, permanent home to which the individual has the intention of returning after an absence.

(b) Each year a homestead is eligible for a standard deduction from the assessed value of the homestead for an assessment date. Except as provided in subsection (n), the deduction provided by this section applies to property taxes first due and payable for an assessment date only if an individual has an interest in the homestead described in subsection (a)(2)(B) on:

(1) the assessment date; or

(2) any date in the same year after an assessment date that a statement is filed under subsection (e) or section 44 of this chapter, if the property consists of real property.

If more than one (1) individual or entity qualifies property as a homestead under subsection (a)(2)(B) for an assessment date, only one (1) standard deduction from the assessed value of the homestead may be applied for the assessment date. Subject to subsection (c), the auditor of the county shall record and make the deduction for the individual or entity qualifying for the deduction.

(c) Except as provided in section 40.5 of this chapter, the total amount of the deduction that a person may receive under this section for a particular year is:

(1) for assessment dates before January 1, 2025, the lesser of:

(A) sixty percent (60%) of the assessed value of the real property, mobile home not assessed as real property, or manufactured home not assessed as real property; or

(B) forty-eight thousand dollars ($48,000); or

(2) for assessment dates after December 31, 2024:

(A) in 2025, forty-eight thousand dollars ($48,000);

(B) in 2026, forty thousand dollars ($40,000);

(C) in 2027, thirty thousand dollars ($30,000);

(D) in 2028, twenty thousand dollars ($20,000); and

(E) in 2029, ten thousand dollars ($10,000).

Beginning with the 2030 assessment date, and each assessment date thereafter, the deduction amount under this section is zero (0). Application of the phase down under this section for assessment dates after December 31, 2024, with regard to mobile homes that are not assessed as real property and manufactured homes not assessed as real property shall be construed and applied in the same manner in terms of timing and consistent with its application for real property.

(d) A person 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 with respect to that real property, mobile home, or manufactured home.

(e) Except as provided in sections 17.8 and 44 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by this section must file a certified statement on forms prescribed by the department of local government finance with the auditor of the county in which the homestead is located. The statement must include:

(1) the parcel number or key number of the property and the name of the city, town, or township in which the property is located;

(2) the name of any other location in which the applicant or the applicant's spouse owns, is buying, or has a beneficial interest in residential real property;

(3) the names of:

(A) the applicant and the applicant's spouse (if any):

(i) as the names appear in the records of the United States Social Security Administration for the purposes of the issuance of a Social Security card and Social Security number; or

(ii) that they use as their legal names when they sign their names on legal documents;

if the applicant is an individual; or

(B) each individual who qualifies property as a homestead under subsection (a)(2)(B) and the individual's spouse (if any):

(i) as the names appear in the records of the United States Social Security Administration for the purposes of the issuance of a Social Security card and Social Security number; or

(ii) that they use as their legal names when they sign their names on legal documents;

if the applicant is not an individual; and

(4) either:

(A) the last five (5) digits of the applicant's Social Security number and the last five (5) digits of the Social Security number of the applicant's spouse (if any); or

(B) if the applicant or the applicant's spouse (if any) does not have a Social Security number, any of the following for that individual:

(i) The last five (5) digits of the individual's driver's license number.

(ii) The last five (5) digits of the individual's state identification card number.

(iii) The last five (5) digits of a preparer tax identification number that is obtained by the individual through the Internal Revenue Service of the United States.

(iv) If the individual does not have a driver's license, a state identification card, or an Internal Revenue Service preparer tax identification number, the last five (5) digits of a control number that is on a document issued to the individual by the United States government.

If a form or statement provided to the county auditor under this section, IC 6-1.1-22-8.1, or IC 6-1.1-22.5-12 includes the telephone number or part or all of the Social Security number of a party or other number described in subdivision (4)(B) of a party, the telephone number and the Social Security number or other number described in subdivision (4)(B) included are confidential. The statement may be filed in person or by mail. If the statement is mailed, the mailing must be postmarked on or before the last day for filing. The statement applies for that first year and any succeeding year for which the deduction is allowed.

(f) To obtain the deduction for a desired calendar year under this section in which property taxes are first due and payable, the individual desiring to claim the deduction must do the following as applicable:

(1) Complete, date, and file the certified statement described in subsection (e) on or before January 15 of the calendar year in which the property taxes are first due and payable.

(2) Satisfy any recording requirements on or before January 15 of the calendar year in which the property taxes are first due and payable for a homestead described in subsection (a)(2).

(g) Except as provided in subsection (l), if a person who is receiving, or seeks to receive, the deduction provided by this section in the person's name:

(1) changes the use of the individual's property so that part or all of the property no longer qualifies for the deduction under this section; or

(2) is not eligible for a deduction under this section because the person is already receiving:

(A) a deduction under this section in the person's name as an individual or a spouse; or

(B) a deduction under the law of another state that is equivalent to the deduction provided by this section;

the person must file a certified statement with the auditor of the county, notifying the auditor of the person's ineligibility, not more than sixty (60) days after the date of the change in eligibility. A person who fails to file the statement required by this subsection and claims the deduction under this section shall, under IC 6-1.1-36-17, be liable for any additional taxes that would have been due on the property if the person had filed the statement as required by this subsection plus a civil penalty equal to ten percent (10%) of the additional taxes due. The civil penalty imposed under this subsection is in addition to any interest and penalties for a delinquent payment that might otherwise be due. One percent (1%) of the total civil penalty collected under this subsection shall be transferred by the county to the department of local government finance for use by the department in establishing and maintaining the homestead property data base under subsection (j) and, to the extent there is money remaining, for any other purposes of the department. This amount becomes part of the property tax liability for purposes of this article.

(h) The department of local government finance may adopt rules or guidelines concerning the application for a deduction under this section.

(i) This subsection does not apply to property in the first year for which a deduction is claimed under this section if the sole reason that a deduction is claimed on other property is that the individual or married couple maintained a principal residence at the other property on the assessment date in the same year in which an application for a deduction is filed under this section or, if the application is for a homestead that is assessed as personal property, on the assessment date in the immediately preceding year and the individual or married couple is moving the individual's or married couple's principal residence to the property that is the subject of the application. Except as provided in subsection (l), the county auditor may not grant an individual or a married couple a deduction under this section if:

(1) the individual or married couple, for the same year, claims the deduction on two (2) or more different applications for the deduction; and

(2) the applications claim the deduction for different property.

(j) The department of local government finance shall provide secure access to county auditors to a homestead property data base that includes access to the homestead owner's name and the numbers required from the homestead owner under subsection (e)(4) for the sole purpose of verifying whether an owner is wrongly claiming a deduction under this chapter or a credit under IC 6-1.1-20.4, IC 6-1.1-20.6, or IC 6-3.6-5 (before its expiration). Each county auditor shall submit data on deductions applicable to the current tax year on or before March 15 of each year in a manner prescribed by the department of local government finance.

(k) A county auditor may require an individual to provide evidence proving that the individual's residence is the individual's principal place of residence as claimed in the certified statement filed under subsection (e). The county auditor may limit the evidence that an individual is required to submit to a state income tax return, a valid driver's license, or a valid voter registration card showing that the residence for which the deduction is claimed is the individual's principal place of residence. The county auditor may not deny an application filed under section 44 of this chapter because the applicant does not have a valid driver's license or state identification card with the address of the homestead property. The department of local government finance shall work with county auditors to develop procedures to determine whether a property owner that is claiming a standard deduction or homestead credit is not eligible for the standard deduction or homestead credit because the property owner's principal place of residence is outside Indiana.

(l) A county auditor shall grant an individual a deduction under this section regardless of whether the individual and the individual's spouse claim a deduction on two (2) different applications and each application claims a deduction for different property if the property owned by the individual's spouse is located outside Indiana and the individual files an affidavit with the county auditor containing the following information:

(1) The names of the county and state in which the individual's spouse claims a deduction substantially similar to the deduction allowed by this section.

(2) A statement made under penalty of perjury that the following are true:

(A) That the individual and the individual's spouse maintain separate principal places of residence.

(B) That neither the individual nor the individual's spouse has an ownership interest in the other's principal place of residence.

(C) That neither the individual nor the individual's spouse has, for that same year, claimed a standard or substantially similar deduction for any property other than the property maintained as a principal place of residence by the respective individuals.

A county auditor may require an individual or an individual's spouse to provide evidence of the accuracy of the information contained in an affidavit submitted under this subsection. The evidence required of the individual or the individual's spouse may include state income tax returns, excise tax payment information, property tax payment information, driver's license information, and voter registration information.

(m) If:

(1) a property owner files a statement under subsection (e) to claim the deduction provided by this section for a particular property; and

(2) the county auditor receiving the filed statement determines that the property owner's property is not eligible for the deduction;

the county auditor shall inform the property owner of the county auditor's determination in writing. If a property owner's property is not eligible for the deduction because the county auditor has determined that the property is not the property owner's principal place of residence, the property owner may appeal the county auditor's determination as provided in IC 6-1.1-15. The county auditor shall inform the property owner of the owner's right to appeal when the county auditor informs the property owner of the county auditor's determination under this subsection.

(n) An individual is entitled to the deduction under this section for a homestead for a particular assessment date if:

(1) either:

(A) the individual's interest in the homestead as described in subsection (a)(2)(B) is conveyed to the individual after the assessment date, but within the calendar year in which the assessment date occurs; or

(B) the individual contracts to purchase the homestead after the assessment date, but within the calendar year in which the assessment date occurs;

(2) on the assessment date:

(A) the property on which the homestead is currently located was vacant land; or

(B) the construction of the dwelling that constitutes the homestead was not completed; and

(3) either:

(A) the individual files the certified statement required by subsection (e); or

(B) a sales disclosure form that meets the requirements of section 44 of this chapter is submitted to the county assessor on or before December 31 of the calendar year for the individual's purchase of the homestead.

An individual who satisfies the requirements of subdivisions (1) through (3) is entitled to the deduction under this section for the homestead for the assessment date, even if on the assessment date the property on which the homestead is currently located was vacant land or the construction of the dwelling that constitutes the homestead was not completed. The county auditor shall apply the deduction for the assessment date and for the assessment date in any later year in which the homestead remains eligible for the deduction. A homestead that qualifies for the deduction under this section as provided in this subsection is considered a homestead for purposes of section 37.5 of this chapter and IC 6-1.1-20.6.

(o) This subsection applies to an application for the deduction provided by this section that is filed for an assessment date occurring after December 31, 2013. Notwithstanding any other provision of this section, an individual buying a mobile home that is not assessed as real property or a manufactured home that is not assessed as real property under a contract providing that the individual is to pay the property taxes on the mobile home or manufactured home is not entitled to the deduction provided by this section unless the parties to the contract comply with IC 9-17-6-17.

(p) This subsection:

(1) applies to an application for the deduction provided by this section that is filed for an assessment date occurring after December 31, 2013; and

(2) does not apply to an individual described in subsection (o).

The owner of a mobile home that is not assessed as real property or a manufactured home that is not assessed as real property must attach a copy of the owner's title to the mobile home or manufactured home to the application for the deduction provided by this section.

(q) For assessment dates after 2013, the term "homestead" includes property that is owned by an individual who:

(1) is serving on active duty in any branch of the armed forces of the United States;

(2) was ordered to transfer to a location outside Indiana; and

(3) was otherwise eligible, without regard to this subsection, for the deduction under this section for the property for the assessment date immediately preceding the transfer date specified in the order described in subdivision (2).

For property to qualify under this subsection for the deduction provided by this section, the individual described in subdivisions (1) through (3) must submit to the county auditor a copy of the individual's transfer orders or other information sufficient to show that the individual was ordered to transfer to a location outside Indiana. The property continues to qualify for the deduction provided by this section until the individual ceases to be on active duty, the property is sold, or the individual's ownership interest is otherwise terminated, whichever occurs first. Notwithstanding subsection (a)(2), the property remains a homestead regardless of whether the property continues to be the individual's principal place of residence after the individual transfers to a location outside Indiana. The property continues to qualify as a homestead under this subsection if the property is leased while the individual is away from Indiana and is serving on active duty, if the individual has lived at the property at any time during the past ten (10) years. Otherwise, the property ceases to qualify as a homestead under this subsection if the property is leased while the individual is away from Indiana. Property that qualifies as a homestead under this subsection shall also be construed as a homestead for purposes of section 37.5 of this chapter.

(r) As used in this section, "homestead" includes property that satisfies each of the following requirements:

(1) The property is located in Indiana and consists of a dwelling and includes up to one (1) acre of land immediately surrounding that dwelling, and any of the following improvements:

(A) Any number of decks, patios, gazebos, or pools.

(B) One (1) additional building that is not part of the dwelling if the building is predominately used for a residential purpose and is not used as an investment property or as a rental property.

(C) One (1) additional residential yard structure other than a deck, patio, gazebo, or pool.

(2) The property is the principal place of residence of an individual.

(3) The property is owned by an entity that is not described in subsection (a)(2)(B).

(4) The individual residing on the property is a shareholder, partner, or member of the entity that owns the property.

(5) The property was eligible for the standard deduction under this section on March 1, 2009.

As added by P.L.332-1989(ss), SEC.10. Amended by P.L.240-1991(ss2), SEC.47; P.L.6-1997, SEC.57; P.L.291-2001, SEC.142; P.L.192-2002(ss), SEC.32; P.L.162-2006, SEC.1; P.L.224-2007, SEC.3; P.L.146-2008, SEC.115; P.L.1-2009, SEC.38; P.L.87-2009, SEC.3; P.L.182-2009(ss), SEC.110; P.L.113-2010, SEC.27; P.L.172-2011, SEC.28; P.L.137-2012, SEC.17; P.L.288-2013, SEC.3; P.L.203-2013, SEC.4; P.L.2-2014, SEC.19; P.L.166-2014, SEC.2; P.L.25-2015, SEC.1; P.L.148-2015, SEC.7; P.L.207-2015, SEC.1; P.L.245-2015, SEC.6; P.L.100-2016, SEC.3; P.L.203-2016, SEC.4; P.L.197-2016, SEC.12; P.L.85-2017, SEC.15; P.L.127-2017, SEC.1; P.L.255-2017, SEC.13; P.L.214-2019, SEC.16; P.L.257-2019, SEC.28; P.L.121-2019, SEC.1; P.L.156-2020, SEC.15; P.L.174-2022, SEC.22; P.L.182-2023, SEC.2; P.L.236-2023, SEC.23; P.L.156-2024, SEC.11; P.L.136-2024, SEC.14; P.L.1-2025, SEC.79; P.L.68-2025, SEC.44; P.L.23-2026, SEC.31; P.L.157-2026, SEC.54.
Ind. Code § 6-9-53-5 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-5
Distribution
Status: in_force

Sec. 5. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state upon warrants issued by the state comptroller as follows:

(1) If the tax rate imposed under section 3 of this chapter is:

(A) five percent (5%) or less; or

(B) during the period that an increase under section 3(c) of this chapter is in effect, seven percent (7%) or less;

all amounts received from the tax shall be paid to the county treasurer.

(2) If the tax rate imposed under section 3 of this chapter is more than five percent (5%), or, during the period that an increase under section 3(c) of this chapter is in effect, more than seven percent (7%), amounts received from the tax shall be allocated and paid as follows:

(A) The amount received from the tax as a result of a five percent (5%) rate, or, during the period that an increase under section 3(c) of this chapter is in effect, as a result of a seven percent (7%) rate, shall be allocated and paid to the county treasurer.

(B) The amount received from the tax that exceeds the amount under clause (A) shall be allocated and paid to the Grouseland Foundation, Inc.

As added by P.L.290-2019, SEC.16. Amended by P.L.9-2024, SEC.265; P.L.121-2024, SEC.4; P.L.137-2024, SEC.18.
Ind. Code § 6-2.5-1-29 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-29
"Value added nonvoice data service"
Status: in_force

Sec. 29. "Value added nonvoice data service" means a service that otherwise meets the definition of telecommunications services in which computer processing applications are used to act on the form, content, code, or protocol of the information or data primarily for a purpose other than transmission, conveyance, or routing.

As added by P.L.145-2007, SEC.6.
Ind. Code § 6-9-21-4 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-4
Taxable transactions; exceptions
Status: in_force

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

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

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

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

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

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

(3) 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 packaging used to transport the food).

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

As added by P.L.76-1986, SEC.1. Amended by P.L.257-2003, SEC.35.
Ind. Code § 6-3.6-10-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-7
Regional venture capital fund; deposit of revenue allocated for economic development; uses of money from the fund; interlocal agreement; administration of the fund
Status: in_force

Sec. 7. (a) The general assembly finds that counties and municipalities in Indiana have a need to foster economic development, the development of new technology, and industrial and commercial growth. The general assembly finds that it is necessary and proper to provide an alternative method for counties and municipalities to foster the following:

(1) Economic development.

(2) The development of new technology.

(3) Industrial and commercial growth.

(4) Employment opportunities.

(5) The diversification of industry and commerce.

The fostering of economic development and the development of new technology under this section or section 8 of this chapter for the benefit of the general public, including industrial and commercial enterprises, is a public purpose.

(b) The fiscal bodies of two (2) or more counties or municipalities may, by resolution, do the following:

(1) Determine that part or all of the revenue described in section 2 of this chapter should be combined to foster:

(A) economic development;

(B) the development of new technology; and

(C) industrial and commercial growth.

(2) Establish a regional venture capital fund.

(c) Each unit participating in a regional venture capital fund established under subsection (b) may deposit the following in the fund:

(1) Revenues described in section 2 of this chapter.

(2) The proceeds of public or private grants.

(d) A regional venture capital fund shall be administered by a governing board. The expenses of administering the fund shall be paid from money in the fund. The governing board shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited into the fund. The fund is subject to audit by the state board of accounts under IC 5-11-1. The fund must bear the full costs of the audit.

(e) The fiscal body of each participating unit shall approve an interlocal agreement created under IC 36-1-7 establishing the terms for the administration of the regional venture capital fund. The terms must include the following:

(1) The membership of the governing board.

(2) The amount of each unit's contribution to the fund.

(3) The procedures and criteria under which the governing board may loan or grant money from the fund.

(4) The procedures for the dissolution of the fund and for the distribution of money remaining in the fund at the time of the dissolution.

(f) An interlocal agreement made by the participating units under subsection (e) must provide that:

(1) each of the participating units is represented by at least one (1) member of the governing board; and

(2) the membership of the governing board is established on a bipartisan basis so that the number of the members of the governing board who are members of one (1) political party may not exceed the number of members of the governing board required to establish a quorum.

(g) A majority of the governing board constitutes a quorum, and the concurrence of a majority of the governing board is necessary to authorize any action.

(h) An interlocal agreement made by the participating units under subsection (e) must be submitted to the Indiana economic development corporation for approval before the participating units may contribute to the fund.

(i) A majority of members of a governing board of a regional venture capital fund established under this section must have at least five (5) years of experience in business, finance, or venture capital.

(j) The governing board of the fund may loan or grant money from the fund to a private or public entity if the governing board finds that the loan or grant will be used by the borrower or grantee for at least one (1) of the following economic development purposes:

(1) To promote significant employment opportunities for the residents of the units participating in the regional venture capital fund.

(2) To attract a major new business enterprise to a participating unit.

(3) To develop, retain, or expand a significant business enterprise in a participating unit.

(k) The expenditures of a borrower or grantee of money from a regional venture capital fund that are considered to be for an economic development purpose include expenditures for any of the following:

(1) Research and development of technology.

(2) Job training and education.

(3) Acquisition of property interests.

(4) Infrastructure improvements.

(5) New buildings or structures.

(6) Rehabilitation, renovation, or enlargement of buildings or structures.

(7) Machinery, equipment, and furnishings.

(8) Funding small business development with respect to:

(A) prototype products or processes;

(B) marketing studies to determine the feasibility of new products or processes; or

(C) business plans for the development and production of new products or processes.

As added by P.L.243-2015, SEC.10. Amended by P.L.188-2016, SEC.7; P.L.197-2016, SEC.68; P.L.85-2017, SEC.28.
Ind. Code § 6-6-6.5-1 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-1
Definitions
Status: in_force

Sec. 1. As used in this chapter, unless the context clearly indicates otherwise:

(a) "Aircraft" means a device which is designed to provide air transportation for one (1) or more individuals or for cargo.

(b) "State" means the state of Indiana.

(c) "Department" refers to the department of state revenue.

(d) "Person" includes an individual, a partnership, a firm, a corporation, a limited liability company, an association, a trust, or an estate, or a legal representative of such.

(e) "Owner" means a person who holds or is required to obtain a certificate of registration from the Federal Aviation Administration for a specific aircraft. In the event an aircraft is the subject of an agreement for the conditional sale or lease with the right of purchase upon the performance of the conditions stated in the agreement and with an immediate right of possession of the aircraft vested in the conditional vendee or lessee, or in the event the mortgagor of an aircraft is entitled to possession, then the conditional vendee or lessee or mortgagor shall be deemed to be the owner for purposes of this chapter.

(f) "Dealer" means a person who has an established place of business in this state, is required to obtain a certificate under IC 6-2.5-8-1 or IC 6-2.5-8-3 (before its repeal), and is engaged in the business of manufacturing, buying, selling, or exchanging new or used aircraft.

(g) "Maximum landing weight" means the maximum weight of the aircraft, accessories, fuel, pilot, passengers, and cargo that is permitted on landing under the best conditions, as determined for an aircraft by the appropriate federal agency or the certified allowable gross weight published by the manufacturer of the aircraft.

(h) "Resident" means an individual or a fiduciary who resides or is domiciled within Indiana or any corporation or business association which maintains a fixed and established place of business within Indiana for a period of more than sixty (60) days in any one (1) year.

(i) "Taxable aircraft" means an aircraft required to be registered with the department by this chapter.

(j) "Regular annual registration date" means the last day of December of each year.

(k) "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate.

(l) "Taxing unit" means an entity which has the power to impose ad valorem property taxes.

(m) "Base" means the location or place where the aircraft is normally hangared, tied down, housed, parked, or kept, when not in use.

(n) "Homebuilt aircraft" means an aircraft constructed primarily by an individual for personal use. The term homebuilt aircraft does not include an aircraft constructed primarily by a for-profit aircraft manufacturing business.

(o) "Pressurized aircraft" means an aircraft equipped with a system designed to control the atmospheric pressure in the crew or passenger cabins.

(p) "Establishing a base" means renting or leasing a hangar or tie down for a particular aircraft for at least thirty-one (31) days.

(q) "Inventory aircraft" means an aircraft held for resale by a registered Indiana dealer.

(r) "Repair station" means a person who holds a repair station certificate that was issued to the person by the Federal Aviation Administration under 14 CFR Part 145.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.1; Acts 1980, P.L.74, SEC.18; P.L.93-1983, SEC.1; P.L.18-1990, SEC.24; P.L.8-1993, SEC.100; P.L.18-1994, SEC.38; P.L.65-1997, SEC.4; P.L.97-1998, SEC.1; P.L.24-2007, SEC.2; P.L.245-2015, SEC.22; P.L.194-2023, SEC.28.
Ind. Code § 6-1.1-22-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-7
Daily cash book
Status: in_force

Sec. 7. The county treasurer shall keep a daily cash book on the form prescribed by the state board of accounts. He shall enter all funds received by him in the cash book on the day the funds are received. The county treasurer shall also record in the cash book all the deposits, withdrawals, and other entries required to be made in order to correctly reflect the financial condition of the funds for which the county treasurer is responsible.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-10.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-26-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-2
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.4; P.L.198-2001, SEC.61; P.L.178-2002, SEC.33; P.L.256-2003, SEC.27; P.L.219-2007, SEC.69. Repealed by P.L.232-2017, SEC.28.
Ind. Code § 6-9-42-8 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-8
Additional uses of tax revenue; bonds; leases
Status: in_force

Sec. 8. (a) The city may:

(1) use revenues from the tax collected under this chapter to pay all or part of the costs associated with the improvements described in section 7(d) of this chapter;

(2) issue bonds, enter into leases, or incur other obligations to pay any costs associated with the improvements described in section 7(d) of this chapter;

(3) reimburse itself or any nonprofit corporation for any money advanced to pay those costs; or

(4) refund bonds issued or other obligations incurred under this chapter.

(b) Bonds or other obligations issued under this section:

(1) are payable from revenues under this chapter, any other revenues available to the city, or any combination of these sources, in accordance with a pledge made under IC 5-1-14-4;

(2) must be issued in the manner prescribed by IC 36-4-6-19 through IC 36-4-6-20;

(3) may, in the discretion of the city, be sold at a negotiated sale at a price to be determined by the city or in accordance with IC 5-1-11 and IC 5-3-1; and

(4) may be issued for a term not to exceed twenty-five (25) years, the term to apply to any refunding bonds issued to refund bonds originally issued under this section.

(c) Leases entered into under this section:

(1) may be for a term not to exceed twenty-five (25) years;

(2) may provide for payments from revenues under this chapter, any other revenues available to the city, or any combination of these sources;

(3) may provide that payments by the city to the lessor are required only to the extent and only for the time that the lessor is able to provide the leased facilities in accordance with the lease;

(4) must be based upon the value of the facilities leased; and

(5) may not create a debt of the city for purposes of the Constitution of the State of Indiana.

(d) A lease may be entered into by the city only after a public hearing with notice given in accordance with IC 5-3-1 at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the city only if the executive finds that the service to be provided throughout the life of the lease will serve the public purpose of the city and is in the best interests of its residents. A lease approved by the executive must also be approved by an ordinance of the city fiscal body.

(e) Upon execution of a lease under this section, and after approval of the lease by the city fiscal body, the executive shall publish notice of the execution of the lease and the approval of the lease in accordance with IC 5-3-1.

(f) An action to contest the validity of bonds issued or leases entered into under this section must be brought within thirty (30) days after the adoption of a bond ordinance or notice of the execution and approval of the lease, as applicable.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-3.1-40.9-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-2
"Corporation"
Status: in_force

Sec. 2. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-6-11-4 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-4
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.4.
Ind. Code § 6-1.1-15-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-9
Appeal of determination after further proceedings
Status: in_force

Sec. 9. (a) After further proceedings under section 8 of this chapter, a party has a right to appeal the final determination by the Indiana board.

(b) An appeal under this section must be initiated in the manner prescribed in section 5 of this chapter.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.6; P.L.198-2001, SEC.48; P.L.90-2002, SEC.139; P.L.178-2002, SEC.21; P.L.199-2005, SEC.11; P.L.219-2007, SEC.43; P.L.146-2008, SEC.138; P.L.232-2017, SEC.14; P.L.121-2019, SEC.10.
Ind. Code § 6-9-77-5 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-5
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 and IC 6-9-41.

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-7-1-32.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-32.1
Repealed
Status: repealed

As added by Acts 1977, P.L.89, SEC.5. Amended by P.L.28-1985, SEC.4; P.L.337-1989(ss), SEC.3; P.L.2-1992, SEC.71; P.L.40-1994, SEC.2; P.L.6-1995, SEC.2; P.L.215-2001, SEC.11. Repealed by P.L.201-2023, SEC.111.
Ind. Code § 6-9-14-5 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-5
Report by recipient of funds
Status: in_force

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

As added by Acts 1981, P.L.100, SEC.1.
Ind. Code § 6-1.1-12.9-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-6
Statement of benefits not required of certain taxpayers to qualify for the economic revitalization area deduction
Status: in_force

Sec. 6. (a) This section applies to a taxpayer that:

(1) is located in an economic revitalization area declared under IC 6-1.1-12.1 (as in effect before December 31, 1992) in the city of East Chicago; and

(2) with respect to new manufacturing equipment installed by the taxpayer in the economic revitalization area after March 2, 1991, and before March 1, 1992, filed a statement of benefits under IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992) after March 1, 1992, with the designating body for the economic revitalization area.

(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.

(c) Notwithstanding IC 6-1.1-12.1-4.5 (as in effect before December 31, 1992), a statement of benefits is not required of a taxpayer to qualify for the economic revitalization area deduction under IC 6-1.1-12.1 (as in effect before December 31, 1992) with respect to the new manufacturing equipment described in subsection (a).

(d) This section applies to property taxes due and payable after December 31, 1992.

As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.25.
Ind. Code § 6-1.1-22-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-1
"Personal property" defined
Status: in_force

Sec. 1. Except as otherwise provided by law, it is sufficient for purposes of assessment and taxation to describe personal property on all records and notices by using the words "personal property" to include all types of personal property assessed to a person under this article.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-5.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-23-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-12
Setting aside judgment; grounds
Status: in_force

Sec. 12. (a) A judgment entered under section 9 or section 11 of this chapter may be set aside only for one (1) of the following reasons:

(1) The person against whom the judgment was entered was not liable for the delinquent taxes, penalties, and collection expenses for which the judgment was entered.

(2) The delinquent taxes, penalties, and collection expenses have been paid either in whole or in part.

(3) The required written demand was not given in the manner prescribed in section 1 of this chapter.

(4) The person against whom the judgment was entered is deceased, as evidenced by a certificate of death.

(5) The corporation against whom the judgment was entered has been formally dissolved or is no longer in business.

(6) The judgment is uncollectible as a result of bankruptcy.

(7) The county treasurer has exhausted all reasonable efforts to collect the delinquent taxes, penalties, and collection expenses for the period specified in IC 6-8.1-8-2(f) without success.

For purposes of subdivision (2), if only part of the items have been paid, the judgment may be set aside only in the amount of the payment.

(b) A judgment may be set aside under this section only under a finding entered of record by a court which has jurisdiction.

[Pre-1975 Property Tax Recodification Citation: 6-1-55-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.56-1996, SEC.3.
Ind. Code § 6-1.1-12-46 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-46
Eligibility of transferred property for certain deductions
Status: reserved

Sec. 46. (a) This section applies to real property for an assessment date in 2011 or a later year if:

(1) the real property is not exempt from property taxation for the assessment date;

(2) title to the real property is transferred after the assessment date and on or before the December 31 that next succeeds the assessment date;

(3) the transferee of the real property applies for an exemption under IC 6-1.1-11 for the next succeeding assessment date; and

(4) the county property tax assessment board of appeals determines that the real property is exempt from property taxation for that next succeeding assessment date.

(b) For the assessment date referred to in subsection (a)(1), real property is eligible for any deductions for which the transferor under subsection (a)(2) was eligible for that assessment date under the following:

(1) IC 6-1.1-12-1 (before its repeal).

(2) IC 6-1.1-12-9 (before its expiration).

(3) IC 6-1.1-12-11 (before its expiration).

(4) IC 6-1.1-12-13 (before its expiration).

(5) IC 6-1.1-12-14.

(6) IC 6-1.1-12-16.

(7) IC 6-1.1-12-17.4 (before its expiration).

(8) IC 6-1.1-12-18 (before its expiration).

(9) IC 6-1.1-12-22 (before its expiration).

(10) IC 6-1.1-12-37.

(11) IC 6-1.1-12-37.5.

(c) For the payment date applicable to the assessment date referred to in subsection (a)(1), real property is eligible for the credit for excessive residential property taxes under IC 6-1.1-20.6 for which the transferor under subsection (a)(2) would be eligible for that payment date if the transfer had not occurred.

As added by P.L.172-2011, SEC.29. Amended by P.L.250-2015, SEC.8; P.L.181-2016, SEC.11; P.L.174-2022, SEC.25; P.L.68-2025, SEC.51; P.L.230-2025, SEC.38; P.L.157-2026, SEC.56.
Ind. Code § 6-1.1-51.3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-3
Repealed
Status: repealed

As added by P.L.68-2025, SEC.84. Repealed by P.L.230-2025, SEC.61.
Ind. Code § 6-9-55-10 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-10
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.236-2023, SEC.120.
Ind. Code § 6-3.1-30-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-3
"Pass through entity"
Status: in_force

Sec. 3. As used in this chapter, "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 limited liability company; or

(4) a limited liability partnership.

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-5.5-1-20 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-20
"Bonus depreciation"
Status: in_force

Sec. 20. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing the taxpayer's federal taxable income that is attributable to the additional first-year special depreciation allowance (bonus depreciation) for qualified property allowed under Section 168(k) of the Internal Revenue Code, including the special depreciation allowance for 50-percent bonus depreciation property. For taxable years beginning after December 31, 2017, the term does not include any amount of additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code in the amount of adjusted gross income realized on the exchange of property that otherwise would have been deferred under Section 1031 of the Internal Revenue Code in effect on January 1, 2017, if:

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

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

(3) the taxpayer claimed a deduction for the additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code with regard to the acquired property.

For purposes of this section, if the taxpayer elected to claim a deduction under Section 179 of the Internal Revenue Code with regard to an item of acquired property, the adjusted gross income realized on the exchange must be reduced (but not below zero dollars ($0)) by the amount of the deduction under Section 179 of the Internal Revenue Code elected to be claimed on the acquired property.

As added by P.L.105-2003, SEC.5. Amended by P.L.246-2005, SEC.76; P.L.234-2019, SEC.17.
Ind. Code § 6-2.5-5-31 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-31
Free distribution newspaper; related transactions
Status: in_force

Sec. 31. (a) As used in this section, "free distribution newspaper" means any community newspaper, shopping paper, shoppers' consumer paper, pennysaver, shopping guide, town crier, dollar stretcher, or other similar publication which:

(1) is distributed to the public on a community-wide basis, free of charge;

(2) is published at stated intervals of at least once a month;

(3) has continuity as to title and general nature of content from issue to issue;

(4) does not constitute a book, either singly or when successive issues are put together;

(5) contains advertisements from numerous unrelated advertisers in each issue;

(6) contains news of general or community interest, community notices, or editorial commentary by different authors, in each issue; and

(7) is not owned by, or under the control of, the owners or lessees of a shopping center, a merchant's association, or a business that sells property or services (other than advertising) whose advertisements for their sales of property or services constitute the predominant advertising in the publication.

(b) The term "free distribution newspaper" does not include mail order catalogs or other catalogs, advertising fliers, travel brochures, house organs, theater programs, telephone directories, restaurant guides, shopping center advertising sheets, and similar publications.

(c) Transactions involving manufacturing machinery, tools and equipment, and other tangible personal property are exempt from the state gross retail tax if the person acquiring that property acquires it for his direct use, or for his direct consumption as a material to be consumed, in the direct production or publication of a free distribution newspaper, or for incorporation as a material part of a free distribution newspaper published by that person.

(d) Transactions involving a sale of a free distribution newspaper, or of printing services performed in publishing a free distribution newspaper, are exempt from the state gross retail tax if the purchaser is the publisher of the free distribution newspaper.

As added by Acts 1981, P.L.80, SEC.2.
Ind. Code § 6-3.1-35-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-7
Requirements to be awarded a credit; maximum amount of credits
Status: in_force

Sec. 7. (a) An eligible applicant who wishes to obtain the state tax credit provided by this chapter for a qualified project must submit an application to the authority after June 30, 2023, and before January 1, 2033, in the manner prescribed by the authority.

(b) An application submitted under subsection (a) must include:

(1) the name and address of the qualified project;

(2) the name and address of the owner of the qualified project; and

(3) any other information required by the authority.

(c) Subject to section 8 of this chapter, the authority may approve a tax credit application if:

(1) the applicant is an eligible applicant;

(2) the project identified in the application is a qualified project; and

(3) the tax credit application meets any other requirements for receipt of state tax credits established by the authority.

(d) If the authority approves a tax credit application for a qualified project, for each taxable year in the tax credit period the authority may approve a maximum amount of state tax credits. The maximum aggregate amount of state tax credits awarded by the authority for the state tax credit period of a qualified project is an amount that is the product of:

(1) a percentage determined by the authority, which must be less than or equal to one hundred percent (100%); multiplied by

(2) the anticipated aggregate federal tax credits over the credit period as defined by Section 42(f) of the Internal Revenue Code and specified in a letter issued by the authority for the qualified project under Section 42(m) of the Internal Revenue Code (annual amount multiplied by ten (10) years).

(e) If the authority approves a tax credit application for a qualified project, the authority shall issue an eligibility statement to the eligible applicant. The eligibility statement must specify at least the following:

(1) A unique identification code for the eligibility statement, determined by the authority.

(2) The name of the qualified project.

(3) For each taxable year in the state tax credit period of the qualified project, the maximum amount of state tax credit that the authority is awarding to the eligible applicant for the qualified project.

(f) The authority shall transmit a copy of each eligibility statement issued under subsection (e) to the department.

As added by P.L.137-2022, SEC.52. Amended by P.L.194-2023, SEC.24; P.L.114-2026, SEC.5.
Ind. Code § 6-6-2.5-51 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-51
Validity of license
Status: in_force

Sec. 51. A license is valid until suspended, revoked for cause, or canceled.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3-2-2.6 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.6
Corporations and nonresident persons; net operating losses
Status: in_force

Sec. 2.6. (a) This section applies to a corporation or a nonresident person.

(b) Corporations and nonresident persons are entitled to a net operating loss deduction. The amount of the deduction taken in a taxable year may not exceed the taxpayer's unused Indiana net operating losses carried over to that year. A taxpayer is not entitled to carryback any net operating losses after December 31, 2011.

(c) An Indiana net operating loss equals the sum of the following:

(1) Subject to subsection (m), any separately stated net operating loss derived from sources within Indiana, plus each of the following, as applicable:

(A) In the case of an individual, any deductions allowable in determining the separately stated net operating loss for the taxable year that are derived from sources within Indiana but not allowable in determining federal adjusted gross income.

(B) In the case of a separately stated net operating loss that results from an excess business loss (as defined in Section 461(l) of the Internal Revenue Code) for a taxable year beginning after December 31, 2022, the modifications required by IC 6-3-1-3.5, as set forth in subsection (d)(1), that result in an increase of the taxpayer's Indiana adjusted gross income and that arise from federal deductions that resulted in the excess business loss.

(C) In the case of a separately stated net operating loss not described in clause (B), the modifications required by IC 6-3-1-3.5, as set forth in subsection (d)(1). For purposes of this clause, a modification that results in an increase to a taxpayer's adjusted gross income is considered an addition, and a modification that results in a decrease to a taxpayer's adjusted gross income is considered a subtraction.

If the amount determined under this subdivision is less than zero (0), the amount is an Indiana net operating loss.

(2) Subject to subsection (m), the taxpayer's preliminary federal net operating loss for a taxable year derived from sources within Indiana plus the sum of the following:

(A) The application of certain modifications required by IC 6-3-1-3.5 as set forth in subsection (d)(1). For purposes of this clause, a modification that results in an increase to a taxpayer's adjusted gross income is considered an addition, and a modification that results in a decrease to a taxpayer's adjusted gross income is considered a subtraction.

(B) In the case of an individual, any deductions derived from sources within Indiana and allowable in determining the preliminary federal net operating loss for the taxable year but not allowable in determining federal adjusted gross income.

If the amount determined under this subdivision is less than zero (0), the amount is an Indiana net operating loss. If the amount determined under this subdivision is equal to or greater than zero (0), the Indiana net operating loss under this subdivision is zero (0).

(3) The excess business loss deduction disallowed under IC 6-3-1-3.5(a)(29) and IC 6-3-1-3.5(f)(14) and incurred from Indiana sources.

(d) The following provisions apply for purposes of subsection (c):

(1) The modifications that are to be applied are those modifications required under IC 6-3-1-3.5 for the same taxable year in which each net operating loss was incurred, except that the modifications do not include the modifications required under:

(A) IC 6-3-1-3.5(a)(3);

(B) IC 6-3-1-3.5(a)(4);

(C) IC 6-3-1-3.5(a)(5);

(D) IC 6-3-1-3.5(a)(36);

(E) IC 6-3-1-3.5(b)(23);

(F) IC 6-3-1-3.5(d)(21);

(G) IC 6-3-1-3.5(e)(21);

(H) IC 6-3-1-3.5(f)(20); and

(I) any modification required under Section 172(d) or Section 512(b) of the Internal Revenue Code that is also required under IC 6-3-1-3.5 in determining Indiana adjusted gross income.

(2) The amount of the taxpayer's net operating loss that is derived from sources within Indiana shall be determined in the same manner that the amount of the taxpayer's adjusted gross income derived from sources within Indiana is determined under section 2 of this chapter for the same taxable year during which each loss was incurred.

(e) Subject to the limitations contained in subsections (g) through (l), an Indiana net operating loss carryover shall be available as a deduction from the taxpayer's adjusted gross income derived from sources within Indiana (as defined in section 2 of this chapter) in the carryover year provided in subsection (f), but not in excess of the taxpayer's adjusted gross income (as defined in IC 6-3-1-3.5) in the carryover year determined without regard to the deduction allowable under this section.

(f) Carryovers shall be determined under this subsection as follows:

(1) An Indiana net operating loss shall be an Indiana net operating loss carryover to each of the carryover years following the taxable year of the loss.

(2) An Indiana net operating loss may not be carried over for more than twenty (20) taxable years after the taxable year of the loss.

(g) The entire amount of the Indiana net operating loss for any taxable year shall be carried to the earliest of the taxable years to which (as determined under subsection (f)) the loss may be carried. The amount of the Indiana net operating loss remaining after the deduction is taken under this section in a taxable year may be carried over as provided in subsection (f). The amount of the Indiana net operating loss carried over from year to year shall be reduced to the extent that the Indiana net operating loss carryover is used by the taxpayer to obtain a deduction in a taxable year, or as required by subsection (i), until the occurrence of the earlier of the following:

(1) The entire amount of the Indiana net operating loss has been used as a deduction or reduced as required by subsection (i).

(2) The Indiana net operating loss has been carried over to each of the carryover years provided by subsection (f).

(h) An Indiana net operating loss deduction determined under this section shall be allowed notwithstanding the fact that in the year the taxpayer incurred the net operating loss the taxpayer was not subject to the tax imposed under section 1 of this chapter because the taxpayer was:

(1) a life insurance company (as defined in Section 816(a) of the Internal Revenue Code); or

(2) an insurance company subject to tax under Section 831 of the Internal Revenue Code.

(i) Notwithstanding subsection (g), the following apply to an Indiana net operating loss:

(1) An Indiana net operating loss that arises after the application of Section 512(a)(6) of the Internal Revenue Code shall be allowable only:

(A) in a taxable year in which the trade or business that generated the federal net operating loss has an adjusted gross income derived from sources within Indiana greater than zero (0) as determined under IC 6-3-1-3.5; and

(B) against the trade's or business's adjusted gross income;

until the federal net operating loss from the trade or business has been exhausted. When the federal net operating loss from the trade or business has been exhausted, and subject to the limitations of this section, any remaining Indiana net operating loss shall be allowable against any trade or business of the taxpayer.

(2) In the case of a corporation described in section 2.8(2) of this chapter, an Indiana net operating loss deduction that is attributable to a preconversion year may not be greater than any net recognized built-in gain of the corporation as defined in Section 1374(d)(2) of the Internal Revenue Code derived from sources within Indiana.

(j) The following rules apply to an Indiana net operating loss:

(1) If the taxpayer had a discharge of indebtedness derived from Indiana sources that is excluded from gross income under Section 108(a)(1)(A), Section 108(a)(1)(B), or Section 108(a)(1)(C) of the Internal Revenue Code, the Indiana net operating loss shall be reduced by the remainder of:

(A) the amount of discharge of indebtedness excluded from federal gross income derived from Indiana sources; minus

(B) the amount of discharge of indebtedness derived from Indiana sources that reduced the tax attributes under Section 108(b)(2)(D), Section 108(b)(2)(E), or Section 108(b)(2)(F) of the Internal Revenue Code or was applied for federal tax purposes under Section 108(b)(5) of the Internal Revenue Code.

(2) Any reduction in an Indiana net operating loss shall be first applied to the Indiana net operating loss for the taxable year of the discharge, and then to any Indiana net operating loss carryovers.

(3) The provisions of Section 108(d)(6) and Section 108(d)(7) of the Internal Revenue Code shall apply to any discharge of indebtedness for purposes of determining the reduction of net operating losses under this section.

(k) If a taxpayer has an ownership change for which the limitations of net operating losses under Section 382 of the Internal Revenue Code apply, the following shall apply:

(1) The amount a taxpayer may claim as an Indiana net operating loss deduction for a taxable year beginning after December 31, 2022, shall not exceed the limitation imposed by Section 382(b)(1) of the Internal Revenue Code multiplied by the apportionment percentage determined under section 2 of this chapter for the year in which the net operating loss is being claimed, unless otherwise provided by this subsection. The following apply:

(A) The limitation under this subdivision does not apply to adjusted gross income accrued in the portion of the taxable year on or before the change date (as defined in Section 382(j) of the Internal Revenue Code). For purposes of this subdivision, the adjusted gross income of the taxpayer shall be multiplied by the number of days in the taxable year on or before the change date to the number of days in the taxable year.

(B) For the portion of the taxable year after the change date (as defined in Section 382(j) of the Internal Revenue Code), the limitation under this subdivision shall be the limitation otherwise computed in this subdivision multiplied by the number of days in the taxable year after the change date to the number of days in the taxable year.

(2) If a taxpayer's Indiana net operating loss determined under this subsection is not fully deductible as a result of subsection (e) for a taxable year, the limitation under this subsection for the following taxable year shall be increased by the net operating loss determined but not allowable as a deduction for the taxable year.

(3) If the continuity of business requirements under Section 382(c) of the Internal Revenue Code are not met, the Indiana net operating loss available for carryforward shall be zero (0) except to the extent of recognized built in gains derived from Indiana sources and amounts allowable under subdivision (2).

(4) If the limitation under Section 382(b) of the Internal Revenue Code is increased for a taxable year under Section 382(h) of the Internal Revenue Code, the limitation under subdivision (1) for that taxable year shall be increased by the federal increase in the net operating loss limitation for the taxable year multiplied by the Indiana apportionment percentage for that taxable year.

(5) For purposes of any other matters not provided for in subdivisions (1) through (4), the taxpayer and the department are required to apply the limitations and rules under Section 382 of the Internal Revenue Code in a manner consistent with this subsection.

(6) This subsection applies to a taxpayer regardless of whether the taxpayer actually has a federal net operating loss subject to Section 382 of the Internal Revenue Code or whether any federal net operating losses have been exhausted.

(l) If two (2) or more corporations file a consolidated return under IC 6-3-4-14 or a combined return under this chapter and have an Indiana net operating loss on a consolidated or combined basis for a taxable year:

(1) the Indiana net operating loss attributable to each corporation included in the consolidated or combined return shall be determined in a manner consistent with the attribution of federal net operating losses for consolidated groups as provided under the Internal Revenue Code and regulations promulgated thereunder;

(2) the application of Indiana net operating losses and reduction of losses attributable to each member shall be in a manner consistent with the application and reduction of federal net operating losses for consolidated groups as provided under the Internal Revenue Code and regulations promulgated thereunder; and

(3) the availability of net operating losses to each corporation upon an ownership change or change in filing status shall be in a manner consistent with the availability and use of federal net operating losses for consolidated groups as provided under the Internal Revenue Code and regulations promulgated thereunder.

(m) The following apply for purposes of calculating an Indiana net operating loss under subsection (c):

(1) An itemized deduction shall be applied first under subsection (c)(1), and any amount not applied under subsection (c)(1) to make the net operating loss equal to zero (0) shall be applied under subsection (c)(2).

(2) In the case of a modification under IC 6-3-1-3.5 required to modify a separately stated net operating loss or a preliminary federal net operating loss, the amount of the modification may not exceed the amount prescribed under IC 6-3-1-3.5 and must be applied in the following order:

(A) Against a separately stated net operating loss under subsection (c)(1)(B), but only to the extent necessary to increase the separately stated net operating loss, after application of subsection (c)(1)(A) and (c)(1)(B), to an amount not greater than zero (0).

(B) Against a separately stated net operating loss under subsection (c)(1)(C), but only to the extent necessary to increase the separately stated net operating loss to an amount not greater than zero (0).

(C) To compute a modification to a preliminary federal net operating loss under subsection (c)(2).

As added by P.L.91-1987, SEC.4. Amended by P.L.192-2002(ss), SEC.73; P.L.81-2004, SEC.11; P.L.2-2005, SEC.21; P.L.182-2009(ss), SEC.193; P.L.113-2010, SEC.56; P.L.172-2011, SEC.57; P.L.239-2017, SEC.13; P.L.86-2018, SEC.71; P.L.214-2018(ss), SEC.6; P.L.234-2019, SEC.12; P.L.199-2021, SEC.5; P.L.165-2021, SEC.74; P.L.137-2022, SEC.36; P.L.1-2023, SEC.3; P.L.194-2023, SEC.13; P.L.128-2026, SEC.8.
Ind. Code § 6-1.1-23.5-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-20
Disqualified purchasers; unauthorized business associations
Status: in_force

Sec. 20. (a) This section applies to the following:

(1) A business association that:

(A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or

(B) has obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state.

(2) A person who is an agent of a person described in this subsection.

(b) As used in this section, "business association" means a corporation, professional corporation, nonprofit corporation, limited liability company, partnership, or limited partnership.

(c) A person subject to this section may not purchase a mobile home assessed as personal property that is offered for sale under this chapter. However, this section does not prohibit a person from bidding on a mobile home assessed as personal property that is owned by the person and offered for sale under this chapter.

(d) If a person purchases a mobile home assessed as personal property that the person was not eligible to purchase under this section, the sale of the property is subject to forfeiture. If the county treasurer determines or is notified not more than six (6) months after the date of the sale that the sale of the property should be forfeited under this section, the county treasurer shall:

(1) notify the person in writing that the sale is subject to forfeiture within thirty (30) days after the notice if:

(A) the person does not obtain a certificate of authority from, or register with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or

(B) the person does not otherwise cure the noncompliance that is the basis of the person's failure to be in good standing in Indiana as determined by the secretary of state; and

(2) if the person does not meet the conditions described in subdivision (1) within thirty (30) days after the notice, refund the surplus amount of the person's bid to the person.

(e) A county treasurer may decline to forfeit a sale under this section because of inadvertence or mistake, lack of actual knowledge by the bidder, substantial harm to other parties with interests in the tract or item of real property, or other substantial reasons. If the treasurer declines to forfeit a sale, the treasurer shall:

(1) prepare a written statement explaining the reasons for declining to forfeit the sale; and

(2) retain the written statement as an official record.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-6-11-15 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-15
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017, SEC.78. Repealed by P.L.164-2020, SEC.11.
Ind. Code § 6-9-35-14 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-14
Food and beverage tax fund; uses
Status: in_force

Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality:

(1) to reduce the county's or municipality's property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible levy under IC 6-1.1-18.5 for the county or municipality; or

(2) for any legal or corporate purpose of the county or municipality, including the pledge of money to bonds, leases, or other obligations under IC 5-1-14-4.

Revenue derived from the imposition of a tax under this chapter may be treated by a county or municipality 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 or municipality.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-7-1-19 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-19
Distributors' records and reports
Status: in_force

Sec. 19. (a) A distributor of cigarettes shall keep and preserve for three (3) years complete and accurate books, records, and invoices, showing the purchase and sale of all cigarettes held, purchased, sold, disposed of, manufactured, brought in, or caused to be brought in from outside Indiana, as well as the purchase of stamps.

(b) A distributor's books, records, invoices, and stocks of cigarettes and unused stamps on hand shall be open to inspection by the department at all reasonable times, and shall be kept at the location of the registered certificate unless approval is given by the department in writing to have such records kept at another location.

(c) Every Indiana registered distributor shall, on or before the fifteenth day of each calendar month following the transaction, file a return with the department.

(d) Before the fifteenth day of each month, each distributor shall file with the department a report of all drop shipment sales made by them to other distributors within this state during the preceding month, including the name and address of the distributor, the kind and quantity of the sales, and their dates of delivery.

(e) Before the tenth day of each month, each distributor engaged in interstate business shall file with the department a report of all interstate sales made during the preceding month, including the name and address of the person to whom sold, the kind and quantity of the sales, and their dates of delivery.

(f) The reports required under this section shall be made upon forms furnished and prescribed by the department and shall contain such other information as the department may reasonably require.

(g) All drop shipments made by manufacturers of cigarettes within the state of Indiana must be shipped and billed through a regularly licensed distributor licensed by the state of Indiana (as defined in section 6 of this chapter).

Formerly: Acts 1947, c.222, s.18. As amended by P.L.2-1988, SEC.30; P.L.128-2026, SEC.50.
Ind. Code § 6-1.1-6.2-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-10
Assessment of parcel for mineral wealth; placement on tax duplicate
Status: in_force

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

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-20-4.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-4.3
Petition and referendum process for certain projects with a subsequent change in scope
Status: in_force

Sec. 4.3. (a) This section applies only if, with respect to a particular controlled project that fulfilled the referendum process under sections 3.5 and 3.6 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond that initially presented.

(b) Notwithstanding any other provision in this chapter, if at least ten (10) persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision file a petition with the proper officers of the political subdivision contending that the scope of a controlled project has changed from how it was initially presented, the proper officers of the political subdivision shall hold a public hearing to determine whether any change in scope is significant enough to warrant a new referendum process. A petition under this subsection must be filed not later than one (1) year after the controlled project received final approval.

(c) Notwithstanding any other provision in this chapter, if it is determined at the hearing described in subsection (b) that the political subdivision has subsequently changed the scope of a controlled project beyond that initially presented as described in subsection (a), the following procedures apply:

(1) A petition requesting the application of the local public question process under this section may be filed using, and in compliance with, the provisions that initially applied to the particular controlled project under section 3.5 of this chapter. For purposes of this subdivision, the relevant provisions in section 3.5 of this chapter shall be construed in a manner consistent with this section.

(2) If a sufficient petition requesting the application of the local public question process for purposes of this section has been filed under subdivision (1), the following question shall be submitted to the eligible voters at the election conducted under this section:

"Shall ________ (insert the name of the political subdivision) increase property taxes paid to the _______ (insert the type of political subdivision) for no more than ______ (insert the number of years immediately following the holding of the referendum) years for the purpose of funding _______ (insert a brief description of the project use or purpose) for which the principal debt amount for the project will cost no more than ______ (insert the total cost of the project principal amount) and the financing cost including interest and fees will cost no more than an additional ______ (insert the total financing costs including interest and fees) and is estimated to increase the property taxes paid to the ______ (insert the type of political subdivision) by imposing a property tax rate that results in a maximum annual amount that does not exceed ______ (insert maximum amount of annual levy). If this capital referendum public question is approved by the voters, for a median residence of ______ (insert the political subdivision's median household assessed value, rounded up to the next fifty thousand dollars ($50,000)), the property's annual property tax bill would increase by ______ (insert dollar amount, rounded up to the next whole dollar) per year.".

(3) The public question must appear on the ballot in the form approved by the county election board. If the political subdivision in which the particular controlled project is located in more than one (1) county, the county election board of each county shall jointly approve the form of the public question that will appear on the ballot in each county. The form approved by the county election board may differ from the language certified to the county election board by the county auditor. If the county election board approves the language of a public question under this subsection, the county election board shall submit the language to the department of local government finance for review.

(4) The department of local government finance shall review the language of the public question to evaluate whether the description of the controlled project is accurate and is not biased against either a vote in favor of the controlled project or a vote against the controlled project. The department of local government finance may either approve the ballot language as submitted or recommend that the ballot language be modified as necessary to ensure that the description of the controlled project is accurate and is not biased. The department of local government finance shall certify its approval or recommendations to the county auditor and the county election board not more than ten (10) days after the language of the public question is submitted to the department for review. If the department of local government finance recommends a modification to the ballot language, the county election board shall, after reviewing the recommendations of the department of local government finance, submit modified ballot language to the department for the department's approval or recommendation of any additional modifications. The public question may not be certified by the county auditor under subdivision (5) unless the department of local government finance has first certified the department's final approval of the ballot language for the public question.

(5) The county auditor shall certify the finally approved public question to the county election board of each county in which the political subdivision is located. The certification must occur not later than noon August 1.

(6) The public question shall be placed on the ballot at the next general election in which all voters of the political subdivision are entitled to vote.

(7) The circuit court clerk shall certify the results of the public question to the following:

(A) The county auditor of each county in which the political subdivision is located.

(B) The department of local government finance.

(8) IC 3, to the extent not inconsistent with this section, applies to an election held under this section.

(9) If a majority of the eligible voters voting on the public question vote in opposition to the public question, or if a petition is not filed under subdivision (1), the political subdivision may not proceed with the changed scope of the controlled project. In that case, the political subdivision may either:

(A) proceed with the controlled project as it was initially presented; or

(B) terminate the controlled project as it was initially presented and initiate procedures for the controlled project that reflects the change in scope.

(10) If a majority of the eligible voters voting on the public question vote in favor of the public question, the political subdivision may impose property taxes to fund the increase in the scope of the controlled project previously approved.

As added by P.L.136-2024, SEC.27. Amended by P.L.68-2025, SEC.70.
Ind. Code § 6-3.1-10-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-5
"Transfer ownership" defined
Status: in_force

Sec. 5. As used in this chapter, "transfer ownership" means to purchase existing investment in a business, including real property, improvements to real property, or equipment.

As added by P.L.9-1986, SEC.8.
Ind. Code § 6-4.1-8-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-0.5
Applicability
Status: reserved

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

As added by P.L.157-2012, SEC.12. Amended by P.L.205-2013, SEC.108.
Ind. Code § 6-3.1-38.1-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-6
"State tax liability"
Status: in_force

Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of all credits that under IC 6-3.1-1-2 are to be applied before the credit provided by this chapter.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-3.1-34-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-5
"Placed in service"
Status: in_force

Sec. 5. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness and available to be occupied. In the case of a qualified redevelopment site comprised of a complex of buildings, the entire qualified redevelopment site shall be considered to have been placed in service on the date that a building was placed in service if the building has floor space that, when aggregated with the floor space of all buildings in the complex placed in service on earlier dates, exceeds fifty percent (50%) of the total floor space of all buildings in the complex.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-1.1-22.5-0.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-0.1
Application of certain amendments to chapter
Status: in_force

Sec. 0.1. The amendments made to section 6 of this chapter by P.L.67-2006 apply only to property taxes first due and payable after December 31, 2005.

As added by P.L.220-2011, SEC.128.
Ind. Code § 6-2.5-3-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-6
Liability; payment; collection; computation
Status: in_force

Sec. 6. (a) For purposes of this section, "person" includes an individual who is personally liable for use tax under IC 6-2.5-9-3.

(b) The person who uses, stores, or consumes the tangible personal property acquired in a retail transaction is personally liable for the use tax.

(c) The person liable for the use tax shall pay the use tax to the department.

(d) Notwithstanding subsection (c), a person liable for the use tax imposed in respect to a vehicle, watercraft, or aircraft under section 2(b) of this chapter shall pay the tax:

(1) to the titling agency when the person applies for a title for the vehicle or the watercraft;

(2) to the registering agency when the person registers the aircraft; or

(3) to the registering agency when the person registers the watercraft because it is a United States Coast Guard documented vessel;

unless the person presents proof to the agency that the use tax or state gross retail tax has already been paid with respect to the purchase of the vehicle, watercraft, or aircraft or proof that the taxes are inapplicable because of an exemption under this article.

(e) At the time a person pays the use tax for the purchase of a vehicle to a titling agency pursuant to subsection (d), the titling agency shall compute the tax due based on the presumption that the sale price was the average selling price for that vehicle, as determined under a used vehicle buying guide to be chosen by the titling agency. However, the titling agency shall compute the tax due based on the actual sale price of the vehicle if the buyer, at the time the buyer pays the tax to the titling agency, presents documentation to the titling agency sufficient to rebut the presumption set forth in this subsection and to establish the actual selling price of the vehicle.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.79, SEC.1; P.L.26-1985, SEC.5; P.L.335-1989(ss), SEC.4; P.L.18-1994, SEC.6; P.L.28-1997, SEC.8; P.L.182-2009(ss), SEC.175; P.L.146-2020, SEC.10.
Ind. Code § 6-6-1.1-1313 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1313
Evasion of tax; offense
Status: in_force

Sec. 1313. A person who violates sections 1309 through 1311 of this chapter with intent to evade the tax imposed by this chapter or to defraud the state commits a Level 6 felony.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.158-2013, SEC.93.
Ind. Code § 6-8.1-1-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-9
Due dates that fall on Saturday, Sunday, or a national legal holiday
Status: in_force

Sec. 9. (a) If any due date or date required for a particular act by the taxpayer or the department falls on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the act by the taxpayer or the department that must be performed by that date is timely if performed by the next succeeding day that is not a Saturday, a Sunday, or one of those holidays.

(b) If the due date of a particular act is later than the date otherwise provided for the act as a result to the due date falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last date on which a proposed assessment or demand notice must be issued or the last day on which a refund claim may be filed shall be determined without regard to the original due date (including allowable extensions) falling on a Saturday, Sunday, or holiday.

As added by P.L.137-2022, SEC.82.
Ind. Code § 6-3.1-13-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-16
Relocation of jobs from one site to another within state; credit prohibited
Status: in_force

Sec. 16. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana. Determinations under this section shall be made by the corporation.

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.73.
Ind. Code § 6-3-1-1 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-1
Short title
Status: in_force

Sec. 1. IC 6-3-1 through IC 6-3-7 shall be known and may be cited as the Adjusted Gross Income Tax Act of 1963.

Formerly: Acts 1963(ss), c.32, s.101. As amended by P.L.2-1988, SEC.3.
Ind. Code § 6-1.1-24.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-9
Property interest conveyed
Status: in_force

Sec. 9. Subject to section 6(a) of this chapter, a deed issued under section 7 of this chapter conveys the same fee simple interest in a tract or item of real property as a deed issued under IC 6-1.1-25.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.6.
Ind. Code § 6-6-1.1-804 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-804
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1979, P.L.71, SEC.19.
Ind. Code § 6-6-1.1-802 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-802
Deposit of tax receipts
Status: in_force

Sec. 802. The administrator shall, after the transfer specified in section 801.5 of this chapter, deposit the remainder of the revenues collected under this chapter in the following manner:

(1) The taxes collected with respect to gasoline delivered to a taxable marine facility shall be deposited in the fish and wildlife fund established by IC 14-22-3-2.

(2) Twenty-five percent (25%) of the taxes collected under this chapter, except the taxes referred to in subdivision (1), shall be deposited in the highway, road and street fund established under IC 8-14-2-2.1.

(3) The remainder of the revenues collected under this chapter shall be deposited in the motor fuel tax fund of the motor vehicle highway account.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.39; Acts 1980, P.L.10, SEC.9; Acts 1981, P.L.93, SEC.2; Acts 1981, P.L.88, SEC.7; P.L.1-1995, SEC.50.
Ind. Code § 6-3.1-38.1-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-1
"Pass through entity"
Status: in_force

Sec. 1. As used in this chapter, "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 limited liability company; or

(4) a limited liability partnership.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-9-37-7 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-7
Revenue deposits; audits
Status: in_force

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.214-2005, SEC.46.
Ind. Code § 6-1.1-26-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-7
Court order concerning overpayment of taxes or relief from taxes or penalties; specific instructions to county auditor and county treasurer
Status: in_force

Sec. 7. If a determination in an original action filed under this chapter results in an order by the court that the taxpayer has made an overpayment of property taxes, or is entitled to relief from taxes, penalties, or delinquent taxes carried forward with regard to the taxpayer, the court shall include in its order specific instructions to the county auditor and county treasurer on providing the relief.

As added by P.L.232-2017, SEC.35.
Ind. Code § 6-1.1-24-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-13
Placement of costs on tax duplicate of unsold tract; execution of deed of unsold vacant and abandoned property to municipal or county executive
Status: in_force

Sec. 13. (a) Whenever:

(1) a tract is offered for sale under this chapter; and

(2) no bid is received for the minimum sale price set under section 5 of this chapter;

the county auditor shall prepare a certified statement of the actual costs incurred by the county described in section 2(b)(3)(D) of this chapter.

(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the tract offered but not sold at the sale. The amount shall be collected as real property taxes are collected and paid into the county general fund.

(c) Whenever the minimum sale price is not received for a property that is on the list of abandoned or vacant property prepared under section 1.5 of this chapter, the executive of the county, city, or town that certified the property for the list may request that the county auditor execute and deliver a deed for the property to the executive. The request must be delivered to the county auditor within six (6) months after the date of sale. If it is an executive of a city or town that certified the property for the list prepared under section 1.5 of this chapter, and the executive does not deliver a request for a deed within six (6) months after the date of sale, the executive of the county may request that the county auditor execute and deliver a deed for the property to the county executive. The request must be delivered to the county auditor within nine (9) months after the date of sale.

As added by P.L.60-1988, SEC.13. Amended by P.L.56-2012, SEC.10; P.L.247-2015, SEC.21.
Ind. Code § 6-1.1-36-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-8
Free official service
Status: in_force

Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge.

[Pre-1975 Property Tax Recodification Citation: 6-1-60-1.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.5-5-1.1 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-1.1
Local income tax council
Status: in_force

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

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.

As added by P.L.205-2013, SEC.93. Amended by P.L.197-2016, SEC.37.
Ind. Code § 6-8.1-15-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-9
"Prepaid telephone calling service" defined
Status: in_force

Sec. 9. As used in this chapter, "prepaid telephone calling service" means the right to purchase exclusively telecommunications service that must be paid for in advance that enables the origination of calls using an access number or authorization code, or both, whether manually or electronically dialed, if the remaining amount of units of service that has been prepaid is known by the provider of the prepaid service on a continuous basis.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-6-5.5-9 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-9
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.25; P.L.257-2017, SEC.12. Repealed by P.L.256-2017, SEC.72.
Ind. Code § 6-9-45-3 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-3
Imposition of tax by ordinance; separate hearing
Status: in_force

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

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

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

(1) The day specified in the ordinance.

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

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-3.1-39.5-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-2
"Pass through entity"
Status: in_force

Sec. 2. As used in this chapter, "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.201-2023, SEC.103.
Ind. Code § 6-3-1-29 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-29
"Eligible individual"
Status: in_force

Sec. 29. As used in this chapter, "eligible individual" means:

(1) a person who was systematically persecuted for racial or religious reasons by Nazi Germany or any other Axis regime; or

(2) an heir of a person described in subdivision (1).

As added by P.L.128-1999, SEC.2.
Ind. Code § 6-1.1-49-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-6
Application for the credit
Status: in_force

Sec. 6. (a) A qualified individual who desires to claim the credit under this chapter must apply for the credit by filing a certified statement on forms prescribed by the department of local government finance with the county auditor. However, a qualified individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year.

(b) An individual who has a credit provided under this chapter applied to the individual's property tax liability in a particular calendar year may not also have a credit under IC 6-1.1-20.6-8.5 applied to the individual's property tax liability in the same calendar year.

(c) Not more than one (1) credit may be claimed under this chapter with respect to a particular homestead by any qualified individual.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-8.1-8-15 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-15
Levying against unclaimed property
Status: in_force

Sec. 15. (a) As used in this section, "apparent owner" has the meaning set forth in IC 32-34-1.5-3(1).

(b) As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5.

(c) If an apparent owner of unclaimed property is subject to a tax warrant issued under IC 6-8.1-8-2, the department may levy on the unclaimed property by filing a claim with the attorney general in accordance with the procedures described in IC 32-34-1.5-48.

As added by P.L.111-2006, SEC.9. Amended by P.L.141-2021, SEC.6.
Ind. Code § 6-9-4-9 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-9
Bonds or debts; adverse legislation; covenant
Status: in_force

Sec. 9. With respect to bonds or debt for which a pledge of tax revenues has been made under section 3 of this chapter, the general assembly covenants with the commission, the county, the purchasers of those bonds, and the lenders to a not-for-profit corporation under this chapter that:

(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed by this chapter or the rights of lenders or bond purchasers; and

(2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed by this chapter may be used;

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

As added by P.L.75-1988, SEC.3.
Ind. Code § 6-1.1-21.2-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-10
"Tax increment revenues"
Status: in_force

Sec. 10. As used in this chapter, "tax increment revenues" means the property taxes attributable to the assessed value of property in excess of the base assessed value.

As added by P.L.192-2002(ss), SEC.44.
Ind. Code § 6-1.1-30-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-8
Employees; compensation
Status: in_force

Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and supervisors.

(b) Each employee of the department of local government finance shall receive an annual salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, each employee shall receive the same mileage and travel allowances that other state employees receive.

[Pre-1975 Property Tax Recodification Citations: 6-1-38-2; 6-1-38-5 part; 6-1-64-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.69.
Ind. Code § 6-9-40-9 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-9
Permissible uses of money in a food and beverage tax receipts fund; bonding authority
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by a political subdivision receiving a distribution under this chapter only for the following purposes:

(1) Construction, extension, or completion of sewerlines, waterlines, streets, curbs, sidewalks, bridges, roads, highways, alleys, public ways, parking facilities, lighting, electric signals, information and high technology infrastructure (as defined in IC 5-28-9-4), and any other infrastructure improvements.

(2) Engineering, legal, and other consulting or advisory services, plans, specifications, surveys, cost estimates, and other costs or expenses necessary or incident to activities described in subdivision (1).

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

(4) Police and law enforcement purposes, firefighting and fire prevention purposes, emergency medical services and ambulance services, and other public safety purposes.

(b) The fiscal body of a political subdivision receiving a distribution under this chapter may pledge money in the political subdivision's fund to pay bonds issued, loans obtained, and lease payments or other obligations incurred by or on behalf of the political subdivision to provide the infrastructure improvements described in subsection (a).

(c) A pledge under subsection (b) is enforceable under IC 5-1-14-4.

As added by P.L.96-2008, SEC.3. Amended by P.L.1-2009, SEC.61.
Ind. Code § 6-3.6-2-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-5-b
"Certified distribution"
Status: in_force

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

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

Sec. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(a), as adjusted under IC 6-3.6-9.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.97.
Ind. Code § 6-1.1-21.3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.3 / Section 6-1.1-21.3-2
Qualifying taxing unit may apply to board for loan
Status: in_force

Sec. 2. A qualified taxing unit may apply to the board for one (1) or more loans from the counter-cyclical revenue and economic stabilization fund.

As added by P.L.182-2009(ss), SEC.156.
Ind. Code § 6-1.1-10-51 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-51
Property tax exemption; property used for child care of employees
Status: in_force

Sec. 51. (a) As used in this section, "child care" has the meaning set forth in IC 12-7-2.1-54.

(b) As used in this section, "early learning advisory committee" refers to the early learning advisory committee established by IC 12-17.2-3.8-5.

(c) As used in this section, "employer" means any person, corporation, limited liability company, partnership, or other entity with employees employed at a physical location in Indiana. The term includes a pass through entity. However, the term does not include an employer who is in the business of operating a child care facility.

(d) As used in this section, "office" refers to the office of the secretary of family and social services established by IC 12-8-1.5-1.

(e) The part of the gross assessed value of tangible property that is attributable to tangible property owned and used by an employer, or a parent company, subsidiary, or affiliate company of an employer, to provide child care for children of the employer's employees and children of the employees of another business in accordance with an agreement entered into under subsection (g) is exempt from property taxation if the following conditions are met:

(1) The child care is provided in a facility located on the employer's property.

(2) Subject to subsection (g), the child care is provided only for children of the employer's employees.

(3) The child care facility is licensed by the division of family resources under IC 12-17.2.

(4) The part of the employer's property used to provide child care meets standards established by the office and the early learning advisory committee for the number of children to be served by the child care facility.

(f) The child care facility may be operated by the employer or under a contract described in Section 45F(c)(1)(A)(iii) of the Internal Revenue Code to provide child care services to the employer's employees.

(g) An employer may provide child care in a facility described in subsection (e)(1) for the children of the employees of another business if the employer and the other business enter into an agreement that outlines the terms under which the child care is to be provided to the children of the employees of the other business.

As added by P.L.230-2025, SEC.30. Amended by P.L.145-2026, SEC.23.
Ind. Code § 6-3.1-40.9-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-10
Shareholder, partner, or member entitled to credit
Status: in_force

Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member 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, partner, or member is entitled.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-1.1-22.1-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-7
Requirement to repay loans
Status: in_force

Sec. 7. If a qualified taxing unit receives a loan under this chapter, the qualified taxing unit must repay the loan within twenty-five (25) years after the date on which the loan is made. No penalty may be imposed for repaying a loan under this chapter before the term of the loan expires.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-3-1-13 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-13
"Nonresident"
Status: in_force

Sec. 13. The term "nonresident" means any person who is not a resident of Indiana.

Formerly: Acts 1963(ss), c.32, s.113.
Ind. Code § 6-1.1-20-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-10
Restrictions on promoting a position on a petition and remonstrance
Status: in_force

Sec. 10. (a) This section applies to:

(1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease; and

(2) any other political subdivision that has assessed value within the same taxing district as the political subdivision described in subdivision (1).

(b) Except as otherwise provided in this section, during the period commencing with the adoption of the ordinance or resolution and, if a petition and remonstrance process is commenced under section 3.2 of this chapter, continuing through the sixty (60) day period commencing with the notice under section 3.2(b)(1) of this chapter, the political subdivision seeking to issue bonds or enter into a lease for the proposed controlled project, or any other political subdivision that has assessed value within the same taxing district, may not promote a position on the petition or remonstrance by doing any of the following:

(1) Using facilities or equipment, including mail and messaging systems, owned by the political subdivision to promote a position on the petition or remonstrance, unless equal access to the facilities or equipment is given to persons with a position opposite to that of the political subdivision.

(2) Making an expenditure of money from a fund controlled by the political subdivision to promote a position on the petition or remonstrance or to pay for the gathering of signatures on a petition or remonstrance. This subdivision does not prohibit a political subdivision from making an expenditure of money to an attorney, an architect, a registered professional engineer, a construction manager, or a financial adviser for professional services provided with respect to a controlled project.

(3) Using an employee to promote a position on the petition or remonstrance during the employee's normal working hours or paid overtime, or otherwise compelling an employee to promote a position on the petition or remonstrance at any time. However, if a person described in subsection (g) is advocating for or against a position on the petition or remonstrance or discussing the petition or remonstrance as authorized under subsection (g), an employee of the political subdivision may assist the person in presenting information on the petition or remonstrance, if requested to do so by the person described in subsection (g).

(4) In the case of a school corporation, promoting a position on a petition or remonstrance by:

(A) using students to transport written materials to their residences or in any way involving students in a school organized promotion of a position;

(B) including a statement within another communication sent to the students' residences; or

(C) initiating discussion of the petition and remonstrance process at a meeting between a teacher and parents of a student regarding the student's performance or behavior at school. However, if the parents initiate a discussion of the petition and remonstrance process at the meeting, the teacher may acknowledge the issue and direct the parents to a source of factual information on the petition and remonstrance process.

However, this section does not prohibit an official or employee of the political subdivision from carrying out duties with respect to a petition or remonstrance that are part of the normal and regular conduct of the official's or employee's office or agency, including the furnishing of factual information regarding the petition and remonstrance in response to inquiries from any person.

(c) A person may not solicit or collect signatures for a petition or remonstrance on property owned or controlled by the political subdivision.

(d) The staff and employees of a school corporation may not personally identify a student as the child of a parent or guardian who supports or opposes a petition or remonstrance.

(e) This subsection does not apply to:

(1) a personal expenditure to promote a position on a petition and remonstrance by an employee of a school corporation whose employment is governed by a collective bargaining contract or an employment contract; or

(2) an expenditure to promote a position on a petition and remonstrance by a person or an organization that has a contract or an arrangement with the school corporation solely for the use of the school corporation's facilities.

A person or an organization that has a contract or an arrangement (whether formal or informal) with a school corporation to provide goods or services to the school corporation may not spend any money to promote a position on the petition or remonstrance. A person or an organization that violates this subsection commits a Class A infraction.

(f) An attorney, an architect, a registered professional engineer, a construction manager, or a financial adviser for professional services provided with respect to a controlled project may not spend any money to promote a position on the petition or remonstrance. A person who violates this subsection:

(1) commits a Class A infraction; and

(2) is barred from performing any services with respect to the controlled project.

(g) Notwithstanding any other law, an elected or appointed public official of the political subdivision (including any school board member and school corporation superintendent), a school corporation assistant superintendent, or a chief school business official of a school corporation may at any time:

(1) personally advocate for or against a position on the petition or remonstrance; or

(2) discuss the petition or remonstrance with any individual, group, or organization or personally advocate for or against a position on the petition or remonstrance before any individual, group, or organization;

so long as it is not done by using public funds. Advocacy or discussion allowed under this subsection is not considered a use of public funds. However, this subsection does not authorize or apply to advocacy or discussion by a school board member, superintendent, assistant superintendent, or school business official to or with students that occurs during the regular school day.

(h) Nothing in this section shall be construed to prevent a political subdivision that has assessed value within the same taxing district as the political subdivision described in subsection (a) from adopting a resolution or taking a position on the local public question.

As added by P.L.1-2004, SEC.32 and P.L.23-2004, SEC.35. Amended by P.L.162-2006, SEC.5; P.L.146-2008, SEC.199; P.L.182-2009(ss), SEC.148; P.L.198-2011, SEC.3; P.L.60-2020, SEC.2; P.L.1-2025, SEC.81.
Ind. Code § 6-1.1-18.5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-12
Civil taxing unit appeal to department of local government finance for relief from levy limits; department procedure and summons for appearance or production of books and records
Status: in_force

Sec. 12. (a) Any civil taxing unit that incurs increased costs resulting from annexation, a natural disaster, an accident, or another unanticipated emergency, and determines that it cannot carry out its governmental functions for an ensuing calendar year under the levy limitations imposed by section 3 or 25 of this chapter, as applicable, may, subject to subsections (h) and (i):

(1) before October 20 of the calendar year immediately preceding the ensuing calendar year; or

(2) in the case of a request described in section 16 of this chapter, before December 31 of the calendar year immediately preceding the ensuing calendar year;

appeal to the department of local government finance for relief from those levy limitations. In the appeal the civil taxing unit must state that it will be unable to carry out the governmental functions committed to it by law unless it is given the authority that it is petitioning for. The civil taxing unit must support these allegations by reasonably detailed statements of fact.

(b) The department of local government finance shall immediately proceed to the examination and consideration of the merits of the civil taxing unit's appeal.

(c) In considering an appeal, the department of local government finance has the power to conduct hearings, require any officer or member of the appealing civil taxing unit to appear before it, or require any officer or member of the appealing civil taxing unit to provide the department with any relevant records or books.

(d) If an officer or member:

(1) fails to appear at a hearing after having been given written notice requiring that person's attendance; or

(2) fails to produce the books and records that the department by written notice required the officer or member to produce;

then the department may file an affidavit in the circuit court, superior court, or probate court in the jurisdiction in which the officer or member may be found setting forth the facts of the failure.

(e) Upon the filing of an affidavit under subsection (d), the court shall promptly issue a summons, and the sheriff of the county within which the court is sitting shall serve the summons. The summons must command the officer or member to appear before the department to provide information to the department or to produce books and records for the department's use, as the case may be. Disobedience of the summons constitutes, and is punishable as, a contempt of the court that issued the summons.

(f) All expenses incident to the filing of an affidavit under subsection (d) and the issuance and service of a summons shall be charged to the officer or member against whom the summons is issued, unless the court finds that the officer or member was acting in good faith and with reasonable cause. If the court finds that the officer or member was acting in good faith and with reasonable cause or if an affidavit is filed and no summons is issued, the expenses shall be charged against the county in which the affidavit was filed and shall be allowed by the proper fiscal officers of that county.

(g) The fiscal officer of a civil taxing unit that appeals under section 16 of this chapter for relief from levy limitations shall immediately file a copy of the appeal petition with the county auditor and the county treasurer of the county in which the unit is located.

(h) This subsection applies to a civil taxing unit whose budget for the upcoming year is subject to review by a fiscal body under:

(1) IC 6-1.1-17-20;

(2) IC 6-1.1-17-20.3; or

(3) IC 6-1.1-17-20.4.

A civil taxing unit described in this subsection may not submit an appeal under this section unless the civil taxing unit receives approval from the appropriate fiscal body to submit the appeal.

(i) A participating unit of a fire protection territory may not submit an appeal under this section unless each participating unit of the fire protection territory has adopted a resolution approving submission of the appeal.

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.167; P.L.178-2002, SEC.27; P.L.23-2004, SEC.23; P.L.67-2006, SEC.2; P.L.219-2007, SEC.56; P.L.224-2007, SEC.24; P.L.3-2008, SEC.45; P.L.146-2008, SEC.179; P.L.182-2009(ss), SEC.130; P.L.84-2016, SEC.29; P.L.159-2020, SEC.35; P.L.156-2024, SEC.16; P.L.68-2025, SEC.61.
Ind. Code § 6-1.1-22-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-14
Persons to whom political subdivision owes money; certification of governmental employees; search of delinquent tax levies
Status: in_force

Sec. 14. (a) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer of each political subdivision and the township executive shall certify the name and address of each person who has money due the person from the political subdivision to the treasurer of each county in which the political subdivision is located.

(b) On or before June 1 and December 1 of each year (or more frequently if the county legislative body adopts an ordinance requiring additional certifications), the disbursing officer for the state, each state educational institution, and every other governmental entity in Indiana that does not provide the information under subsection (a), shall certify the name and address of each person who is employed by the governmental entity to the county treasurer for the county where the employee works. A governmental entity that has an employee who works in more than one (1) county shall certify the information for the employee to the county where the employee has the employee's principal office.

(c) Upon the receipt of the information under subsection (a) or (b), the county treasurer shall search the treasurer's records to ascertain if any person so certified to the treasurer is delinquent in the payment of property taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-54-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.3; P.L.30-1994, SEC.3; P.L.2-2007, SEC.116.
Ind. Code § 6-1.1-24-6.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.1
Public sale by county executive of certificates of sale; notice
Status: in_force

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.

Sec. 6.1. (a) The county executive may do the following:

(1) By resolution, identify properties concerning which the county executive desires to offer to the public the certificates of sale acquired by the county executive under section 6 of this chapter.

(2) Except as otherwise provided in subsection (c), in conformity with IC 5-3-1-4, publish:

(A) notice of the date, time, and place for a public sale; and

(B) a listing of parcels on which certificates will be offered by parcel number and minimum bid amount;

once each week for three (3) consecutive weeks, with the final advertisement being not less than thirty (30) days before the sale date. The expenses of the publication shall be paid out of the county general fund.

(3) Sell each certificate of sale covered by the resolution for a price that:

(A) is less than the minimum sale price prescribed by section 5 of this chapter; and

(B) includes any costs to the county directly attributable to the sale of the certificate of sale.

(b) Except as otherwise provided in subsection (c), notice of the list of properties prepared under subsection (a) and the date, time, and place for the public sale of the certificates of sale shall be published in accordance with IC 5-3-1. The notice must:

(1) include a description of the property by parcel number and common address;

(2) specify that the county executive will accept bids for the certificates of sale for the price referred to in subsection (a)(3);

(3) specify the minimum bid for each parcel;

(4) include a statement that a person redeeming each tract or item of real property after the sale of the certificate must pay:

(A) the amount of the minimum bid under section 5 of this chapter for which the tract or item of real property was last offered for sale;

(B) ten percent (10%) of the amount for which the certificate is sold;

(C) the attorney's fees and costs of giving notice under IC 6-1.1-25-4.5;

(D) the costs of a title search or of examining and updating the abstract of title for the tract or item of real property;

(E) all taxes and special assessments on the tract or item of real property paid by the purchaser after the sale of the certificate plus interest at the rate of ten percent (10%) per annum on the amount of taxes and special assessments paid by the purchaser on the redeemed property;

(F) all costs of sale, advertising costs, and other expenses of the county directly attributable to the sale of certificates of sale; and

(G) all taxes or special assessments, or both, paid by the county treasurer under section 7(b) of this chapter; and

(5) include a statement that, if the certificate is sold for an amount more than the minimum bid under section 5 of this chapter for which the tract or item of real property was last offered for sale and the property is not redeemed, the owner of record of the tract or item of real property who is divested of ownership at the time the tax deed is issued may have a right to the tax sale surplus.

(c) For properties identified under subsection (a) for which the certificates of sale are not sold when initially offered for sale under this section, the county executive may omit from the notice the descriptions of the tracts or items of real property under subsection (b)(1) and the associated minimum bids under subsection (b)(3) if:

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

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

As added by P.L.170-2003, SEC.3. Amended by P.L.169-2006, SEC.24; P.L.89-2007, SEC.6; P.L.73-2010, SEC.2; P.L.56-2012, SEC.6; P.L.203-2013, SEC.8; P.L.251-2015, SEC.10; P.L.187-2016, SEC.4; P.L.171-2018, SEC.6; P.L.66-2021, SEC.5; P.L.23-2026, SEC.33.
Ind. Code § 6-5.5-2-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-4
Apportioned income of taxpayer filing combined return for unitary group
Status: in_force

Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of:

(1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by

(2) the quotient of:

(A) all the receipts of the taxpayer members of the unitary group that are attributable to transacting business in Indiana; divided by

(B) the receipts of all the members of the unitary group from transacting business in all taxing jurisdictions.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.5; P.L.6-2000, SEC.3.
Ind. Code § 6-1.1-11-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-2
Applicability of chapter
Status: in_force

Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by law.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-8-13-8 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-8
"Out-of-state business"
Status: in_force

Sec. 8. (a) As used in this chapter, "out-of-state business" means an entity that:

(1) is not:

(A) a registered business;

(B) incorporated in Indiana; or

(C) otherwise authorized to do business in Indiana;

on the date on which a disaster period begins; and

(2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.

(b) The term includes the following:

(1) A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.

(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-3.1-19-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-6
Method of claiming credit; submission of information
Status: in_force

Sec. 6. To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure was for a qualified investment.

As added by P.L.125-1998, SEC.3.
Ind. Code § 6-3-7-4 — Indiana Code / Title 6 / Article 3 / Chapter 7 / Section 6-3-7-4
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.705; Acts 1967, c.345, s.1. Repealed by Acts 1980, P.L.54, SEC.9.
Ind. Code § 6-1.1-10-31.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31.5
Repealed
Status: repealed

As added by P.L.79-1989, SEC.1. Amended by P.L.2-1991, SEC.35. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-24-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-11
Certificate of sale as presumptive evidence
Status: in_force

Sec. 11. (a) A certificate of sale issued under section 9 of this chapter is presumptive evidence of:

(1) the truth of the statements contained in the certificate;

(2) the interest of the purchaser in the real property described in the certificate;

(3) the regularity and validity of all proceedings related to the taxes or special assessments for which the real property was sold; and

(4) the regularity and validity of all proceedings related to the sale of the real property.

(b) After two (2) years from the issuance of a certificate of sale, evidence may not be admitted in any court to rebut a presumption prescribed in subsection (a) of this section unless the certificate of sale was fraudulently procured. After four (4) years from the issuance of the certificate of sale, evidence may not under any circumstances be admitted in any court to rebut such a presumption.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-12.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-2.5-4-4.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-4.5
Repealed
Status: repealed

As added by P.L.224-2003, SEC.49. Repealed by P.L.81-2004, SEC.59.
Ind. Code § 6-1.1-25-4.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.9
Real property parcels considered public hazards
Status: in_force

Sec. 4.9. (a) This section applies only to:

(1) a parcel of real property that has been offered for sale at a county treasurer's tax sale in accordance with IC 6-1.1-24-5 and a county executive's tax sale in accordance with IC 6-1.1-24-6.1 on two (2) or more occasions without a bid; and

(2) a county in which the county legislative body adopts this section by ordinance.

(b) A county legislative body may adopt the provisions of this section by ordinance. A parcel of real property subject to this section may be determined to be a public hazard, and this section is the statutory procedure for a county or municipality that adopts an ordinance under this section to obtain title to the parcel subject to the rights of parties with a substantial property interest of record.

(c) A parcel of real property must meet the following criteria to be eligible for the procedure established by this section:

(1) The parcel must be included on the certified list prepared under subsection (e).

(2) The assessed value of the parcel exceeds the opening bid for the property at the last county executive's tax sale under IC 6-1.1-24-6.1.

(3) The parcel is not in bankruptcy.

(4) The tax sale certificate for the parcel is either:

(A) transferred to a municipality; or

(B) retained by the county executive;

in accordance with subsection (h).

(d) A parcel of real property is considered a public hazard if all of the following criteria apply:

(1) Real estate taxes have not been paid for two (2) or more years and the property is on the delinquent tax list prepared under IC 6-1.1-24-1.

(2) No appeal of any property tax assessment notice received in the last two (2) years has been filed.

(3) No appeal of any change in any property assessment filed in the last two (2) years has been filed.

(4) No permit to construct improvements or to improve the property has been filed in the last two (2) years with the county or municipality (as applicable).

(5) No objection was filed by any party in accordance with IC 6-1.1-24-4.7(b) to the last county treasurer's tax sale under IC 6-1.1-24-5.

(6) There is no existing statutory agreement with the county treasurer to pay the amount due over time in accordance with IC 6-1.1-24-1.2.

(7) No party has redeemed the parcel after the last immediately preceding county treasurer's tax sale under IC 6-1.1-24-5.

(8) No party has redeemed the parcel after the last immediately preceding county executive's tax sale under IC 6-1.1-24-6.1.

(9) There is no improvement on the property that is occupied.

(e) The auctioneer employed to conduct the county treasurer's tax sale in accordance with IC 6-1.1-24-5 and the auctioneer employed to conduct the county executive's tax sale in accordance with IC 6-1.1-24-6.1 shall, after each respective sale is closed, prepare a certified list of the parcels that have gone through each sale on two (2) or more occasions without a bid and submit the certified list to the county treasurer, county auditor, and county executive. If the sales were conducted by the county auditor without employing a licensed auctioneer, the county auditor shall prepare the certified list.

(f) The certified list shall be made available to the municipality's executive that submits a written request for the certified list prepared under subsection (e). The county auditor shall provide the list in either paper format or in data format at the preference of the municipality's executive.

(g) The municipality's executive shall review the certified list of parcels prepared in accordance with subsection (e) and submit this list to the municipality's legislative body for approval before submission of the list to the county executive. The municipality's legislative body may by ordinance authorize the municipality's executive to prepare and submit a request to the county executive to acquire the tax sale certificates that are eligible in accordance with subsections (c) and (d).

(h) The county executive shall, within twenty (20) days after receipt of the municipality's request for a tax sale certificate under subsection (g), place the request on the county executive's agenda for action, and if approved shall transfer title to the tax sale certificates to the municipality in accordance with IC 6-1.1-24-6.2. The county executive may retain any tax sale certificates that are not transferred to the municipality under this subsection.

(i) If any tax sale certificates are:

(1) transferred to a municipality under subsection (h); or

(2) retained by the county executive under subsection (h);

the county or municipality may file a petition with the circuit court requesting the issuance of a deed for the property to the requesting county or municipality transferring the title in fee simple absolute to that county or municipality subject to the rights of any party with a substantial property interest of record in the property. The county or municipality shall designate an attorney to represent the county or municipality at the hearings conducted by the circuit court for the issuance of the tax title deed.

(j) At the request of a municipality, the county auditor and county treasurer, if there is an appropriation in the county auditor's budget to cover the cost of the services to be provided, shall enter into a mutual agreement for the county auditor to perform the following duties instead of the municipality with respect to the tax sale certificates:

(1) Provide notification to the owner, a mortgagee, a person purchasing the parcel under a land contract, and any person filing a request under IC 6-1.1-24-3(c) of the party's right to redeem the parcel under this chapter. The notice shall be sent in accordance with the procedures set forth in section 4.5 of this chapter.

(2) Provide for notification and petition to the court for the tax deed under section 4.6 of this chapter. A single petition that includes all of the parcels owned by one (1) or more owners may be prepared and submitted or the county auditor and county treasurer may submit multiple petitions.

(3) If the county treasurer and county auditor perform the procedures described in this subsection for the municipality, any cost incurred by the county in preparing and sending all notices required by sections 4.5 and 4.6 of this chapter and for filing the petition with the court shall be paid for out of funds in the county general fund appropriated for this purpose. In the first year of the program to carry out the procedures described in this subsection, the county fiscal body may appropriate one million dollars ($1,000,000) in the budget of the county auditor to defray the cost of the program. The amount of the appropriation in the initial year of the program may be approved in the annual budget or through an additional appropriation. The fiscal body may increase this amount in subsequent budget years for the cost of the program.

The agreement described in this subsection shall be for a calendar year and shall be structured so that the cost to process the number of parcels transferred to the county shall not exceed the amount of the money appropriated by the fiscal body for the services provided through the county auditor in accordance with subdivision (3).

(k) The court shall hold a hearing to determine if the court will order the auditor to issue a deed to the county or municipality. Following the hearing, if the proper procedure has been followed and the parcel meets the criteria of a public hazard, the court shall issue an order that does the following:

(1) Declares the parcel to be a public hazard and orders the county auditor to issue a deed to the county or municipality.

(2) Acknowledges in the deed that the order does not change or affect any substantial property interest of record other than the ownership interest of the current owner or owners.

(3) Cancels the personal tax liability of the owner or owners.

(4) Provides that the taxes that are a lien on the property since the date of the county treasurer's tax sale will be canceled and the county or municipality will not have to pay these taxes prior to the county auditor issuing the deed.

(5) Provides that no fee will be charged by the county auditor or the county recorder for processing the deed issued by the county auditor and then recording the deed with the county recorder.

(l) If the county or municipality files a quiet title action for a parcel placed into its name, the following apply to the quiet title action:

(1) Any party of record with a substantial property interest of record including any mortgagee and any purchaser under an installment land contract recorded in the office of the county recorder shall be made a party.

(2) Except for a party identified in subdivision (3), any party joined as a defendant to the quiet title action or entering the quiet title action as a party defendant shall have the right to redeem the property and have the court order the issuance of a deed in that party's name if the party pays the following:

(A) Any and all costs, interest, and taxes due and owing at the time that the tax sale certificate was acquired by the county or municipality.

(B) All taxes that would have been paid by the party had the party redeemed the property at the time the county or municipality took title to the tax sale certificate.

(3) A person is not eligible to take title in the quiet title action if the person is ineligible or is associated with any person in a real property or business venture manner who is ineligible to purchase a property in accordance with IC 6-1.1-24-5.1, IC 6-1.1-24-5.3, or IC 6-1.1-24-5.4.

(4) If no party redeems and takes title to the parcel in the quiet title action, then all substantial property interests of record in the parcel are extinguished and the county or municipality takes title free and clear of any such encumbrance.

As added by P.L.27-2023, SEC.4.
Ind. Code § 6-1.1-24-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-17
Assignment of a certificate of sale to a nonprofit entity
Status: in_force

Sec. 17. (a) For purposes of this section, in a county containing a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.

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

(c) The county executive may by resolution:

(1) identify tax sale certificates issued under section 6 of this chapter that the county executive desires to assign to one (1) or more nonprofit entities; and

(2) set a date, time, and place for a public hearing to consider the assignment of the tax sale certificates to the nonprofit entities.

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

(1) parcel number;

(2) legal description; and

(3) street address or other common description.

The notice must specify that the county executive will hear any opposition to the proposed assignments.

(e) For tax sale certificates that are not assigned when initially identified for assignment under this section, the county executive may omit from the notice the descriptions of the tax sale certificates and the properties associated with the tax sale certificates identified under subsection (c) if:

(1) the county executive includes in the notice a statement that the descriptions of those tax sale certificates and the tracts or items of real property associated with the tax sale certificates are available on the website of the county government or the county government's contractor and the information may be obtained from the county executive in an alternative form upon request in accordance with section 3.4 of this chapter; and

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

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

(1) the tax sale certificates that are to be assigned to a nonprofit entity;

(2) the nonprofit entity to which each tax sale certificate is to be assigned; and

(3) the terms and conditions of the assignment.

(g) If a county executive assigns a tax sale certificate to a nonprofit entity under this section, the period of redemption of the real property under IC 6-1.1-25 expires one hundred twenty (120) days after the date of the assignment to the nonprofit entity. If a nonprofit entity takes assignment of a tax sale certificate under this section, the nonprofit entity acquires the same rights and obligations as a purchaser of a tax sale certificate under section 6.1 of this chapter.

As added by P.L.251-2015, SEC.19. Amended by P.L.187-2016, SEC.9; P.L.85-2017, SEC.18; P.L.1-2025, SEC.90.
Ind. Code § 6-1.1-8-31 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-31
Appeal of final judgment; court procedure
Status: in_force

Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall:

(1) try the case without a jury;

(2) give preference to the case to ensure a prompt trial;

(3) review the Indiana board's final determination;

(4) presume the findings of the Indiana board are correct; and

(5) order the department of local government finance to file certified copies of the department's records related to the assessment if the company asks the court to issue such an order.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.3; P.L.198-2001, SEC.25.
Ind. Code § 6-2.5-5-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-16
State or local government acquisitions
Status: in_force

Sec. 16. Transactions involving tangible personal property, accommodations, public utility commodities, and public utility service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, commodities, or service:

(1) is the state of Indiana, an agency or instrumentality of the state, a political subdivision of the state, or an agency or instrumentality of a political subdivision of the state, including a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal); and

(2) predominantly uses the property, accommodations, commodities, or service to perform its governmental functions.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.25-1991, SEC.3; P.L.1-1996, SEC.45; P.L.293-2013(ts), SEC.4.
Ind. Code § 6-5.5-7-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 7 / Section 6-5.5-7-1
Failure to make payment; underpayments; estimated payments
Status: in_force

Sec. 1. (a) For purposes of this section, "final tax liability" has the meaning set forth in IC 6-3-4-4.2(a)(1).

(b) The penalty at the rate prescribed by IC 6-8.1-10-2.1(b) shall be assessed by the department on a taxpayer who fails to make payments as required in IC 6-5.5-6. However, no penalty shall be assessed for a quarterly payment if the payment equals or exceeds:

(1) twenty percent (20%) of the final tax liability for the taxable year; or

(2) twenty-five percent (25%) of the final tax liability for the taxpayer's previous taxable year.

(c) The penalty for an underpayment of tax on a quarterly return shall only be assessed on the difference between the actual amount paid by the taxpayer on the quarterly return and the lesser of:

(1) twenty percent (20%) of the taxpayer's final tax liability for the taxable year; or

(2) twenty-five percent (25%) of the taxpayer's final tax liability for the taxpayer's previous taxable year.

A payment required to be made in the manner prescribed in IC 6-5.5-6-3(c), but not paid in such a prescribed manner, shall be subject to the penalty provided in IC 6-8.1-10-2.1(b)(5).

(d) For a corporation required to make estimated payments under this section:

(1) if a corporation has a current taxable year that is less than twelve (12) months, the amounts under subsections (b) and (c) shall be adjusted in the same manner as an estimated payment required under IC 6-3-4-4.2; and

(2) any taxes withheld on behalf of the corporation under IC 6-3-4 or IC 6-5.5-2-8, and any taxes remitted on behalf of the corporation under IC 6-3-2.1, shall be treated as estimated tax payments on behalf of the corporation for purposes of this section. Such taxes shall be attributed to each required payment in the manner the underlying income is attributed under Section 6655 of the Internal Revenue Code.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.1-1991, SEC.55; P.L.159-2021, SEC.29; P.L.205-2025, SEC.14; P.L.128-2026, SEC.25.
Ind. Code § 6-9-1-6 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-6
Convention and exhibition center fund
Status: in_force

Sec. 6. (a) As used in this section, "fund" refers to the convention and exhibition center fund.

(b) As used in this section, "primary capital improvement" means a capital improvement in the nature of a convention and exhibition center for which the majority of the money deposited in the fund in calendar year 1993 was used.

(c) The amount of revenue collected by the county treasurer under section 5 of this chapter as a result of a five percent (5%) rate shall be deposited quarterly in the convention and exhibition center fund.

(d) Money in the fund shall be expended by the board of managers to:

(1) finance, construct, improve, equip, operate, promote, and maintain any capital improvement in the nature of a convention and exhibition center;

(2) renovate, equip, operate, and maintain any existing structure which may be used as a convention and exhibition center;

(3) refund bonds issued for a purpose described in subdivisions (1) through (2), make lease payments incurred, or retire bonds issued to finance, construct, improve, or equip a capital project described in this section;

(4) promote tourism; or

(5) any other purpose described in this section.

(e) The board of managers shall expend money in the fund that is not used to operate a facility or make payments under a lease agreement in the following order of priority:

(1) First, to preserve and enhance the physical condition and economic competitiveness of the primary capital improvement, including the establishment of reasonable reserves.

(2) Second, for capital improvements to support, supplement, or enhance the utilization of the primary capital improvement and for tourism promotion. However, the capital improvements to which this subdivision applies must be managed directly or ultimately by the governing body of the primary capital improvement.

(f) The board of managers is authorized to enter into lease arrangements with governmental or private agencies for the purpose of using the facilities for convention, civic, or exhibition activities. The convention and exhibition center fund may be obligated by the board of managers and used for the purpose of paying any amount agreed upon in said lease agreement with governmental or private agencies.

(g) With respect to obligations to refund or retire bonds or loans issued or make lease payments incurred for a purpose described in this section, the general assembly covenants with the holders of these obligations that:

(1) this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the portion of the tax imposed under this chapter that is authorized to be expended for an obligation; and

(2) this chapter will not be amended in any manner that will change the purpose for which the revenues from the tax imposed under this chapter;

as long as the payment of any of those obligations is outstanding.

Formerly: Acts 1972, P.L.58, SEC.1; Acts 1975, P.L.197, SEC.13. As amended by Acts 1980, P.L.62, SEC.2; P.L.97-1983, SEC.6; P.L.49-1994, SEC.2; P.L.108-2019, SEC.137; P.L.69-2021, SEC.3.
Ind. Code § 6-9-35-3 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-3
"Authority"
Status: in_force

Sec. 3. As used in this chapter, "authority" refers to the Indiana stadium and convention building authority created by IC 5-1-17.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-9-54.5-1 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-1
Application of chapter
Status: in_force

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

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-9-11-6 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-6
Tax on lodgings authorized; imposition, payment, and collection
Status: in_force

Sec. 6. (a) The county council 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 commercial hotel, motel, inn, tourist camp, tourist cabin, university memorial union, or university residence hall, except state camping facilities, located in the county. The county council may impose the tax at a rate not to exceed eight percent (8%) on the gross income derived from lodging income only. The tax is in addition to the state gross retail tax imposed on those persons by IC 6-2.5. The tax does not apply to a retail transaction in which a student rents lodging in a university memorial union or residence hall while that student participates in a course of study for which the student receives college credit from a state university located in the county.

(b) 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 pursuant to IC 6-2.5.

(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply 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. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5, except that "person" shall not include supported educational institutions. If the tax is paid to the department of state revenue, the returns 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.

(d) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

(e) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.

As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.19-1986, SEC.26; P.L.108-1987, SEC.12; P.L.85-1995, SEC.36; P.L.67-1997, SEC.13; P.L.41-1999, SEC.1; P.L.293-2013(ts), SEC.36; P.L.175-2018, SEC.12; P.L.9-2024, SEC.229.
Ind. Code § 6-9-61-1 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-9-11-8 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-8
Transfer and use of funds; offenses
Status: in_force

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

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

As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.158-2013, SEC.113.
Ind. Code § 6-9-9-2 — Indiana Code / Title 6 / Article 9 / Chapter 9 / Section 6-9-9-2
Tax levy on business of renting or furnishing lodgings
Status: in_force

Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration.

(b) This tax shall be in addition to the state gross retail tax and use tax imposed on such persons by IC 6-2.5.

(c) 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.

(d) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5.

(e) If the tax is paid to the department of state revenue, the returns 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 determine by rule.

(f) If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller.

[Pre-Local Government Recodification Citation: 18-7-18-11 part.]

As added by Acts 1980, P.L.8, SEC.62. Amended by P.L.19-1986, SEC.24; P.L.108-1987, SEC.10; P.L.86-1993, SEC.4; P.L.67-1997, SEC.10; P.L.175-2018, SEC.9; P.L.9-2024, SEC.226.
Ind. Code § 6-1.1-20.6-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-8
Exemption from filing requirement
Status: in_force

Sec. 8. Except as provided in section 8.5 of this chapter, a person is not required to file an application for the credit under this chapter. The county auditor shall:

(1) identify the property in the county eligible for the credit under this chapter; and

(2) apply the credit under this chapter to property tax liability on the identified property.

As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.11; P.L.146-2008, SEC.224.
Ind. Code § 6-6-9.5-5 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-5
"Person"
Status: in_force

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-3.6-1-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-3
Continuation of former tax rates
Status: in_force

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

Sec. 3. Except to the extent that taxes imposed in a county under or determined under:

(1) IC 6-3.5-1.1 (repealed);

(2) IC 6-3.5-1.5 (repealed);

(3) IC 6-3.5-6 (repealed); or

(4) IC 6-3.5-7 (repealed);

are increased, decreased, or rescinded under this article, the total tax rate in effect in a county under the provisions described in subdivisions (1) through (4) on May 1, 2016, continue in effect after May 1, 2016, and shall be treated as taxes imposed under this article.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.42.
Ind. Code § 6-3.1-17.1-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-9
Claiming of credit on annual state tax return
Status: in_force

Sec. 9. To obtain a credit under this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's annual state tax return or returns in the manner prescribed by the department. The qualified taxpayer shall submit to the department all information that the department determines is necessary for the allowance and calculation of the credit provided by this chapter.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-2.5-5-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-14
Public utilities; acquisitions of personal property
Status: in_force

Sec. 14. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property is:

(1) a municipally owned utility;

(2) a utility owned or operated by a special district; or

(3) a public utility owned or operated by a not-for-profit corporation incorporated under:

(A) the Indiana General Not for Profit Corporation Act (Acts 1935, Chapter 157, as amended), notwithstanding its repeal;

(B) the Indiana Not-for-Profit Corporation Act of 1971 (IC 23-7-1.1), notwithstanding its repeal; or

(C) IC 23-17.

(b) The term "public utility owned or operated by a not-for-profit corporation" does not include those public utilities incorporated under Acts 1935, chapter 157, as amended, and which are owned or operated by local district rural electric membership corporations.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.53, SEC.1; P.L.179-1991, SEC.10.
Ind. Code § 6-9-2-9 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-9
Annual report regarding disposition of money collected; remedies for failure to provide legislative body with sufficient information; resolution
Status: in_force

Sec. 9. (a) The legislative body of a county that imposes a tax under section 1 of this chapter shall annually prepare a report concerning the disbursement and use of the money collected under this chapter during the preceding calendar year. The report shall be prepared before April 15 each year and shall be made available to the public.

(b) If in any year an entity receiving money under this chapter fails to provide the county legislative body with sufficient information, as reasonably requested by the county legislative body:

(1) for the county legislative body to comply with this section; and

(2) before the date specified by the county legislative body;

the county legislative body may direct the county treasurer by resolution to stop deposits and transfers under this chapter to the entity. When an entity provides the information that is the subject of the resolution, the county legislative body shall as soon as practicable direct the county treasurer, by resolution, to resume making deposits and transfers to the entity, including any deposits and transfers that would otherwise have been made to the entity during the time that deposits and transfers were stopped under this subsection. A copy of a resolution adopted under this subsection must be distributed to the county treasurer and the entity that is the subject of the resolution within ten (10) business days after the resolution is adopted. The county treasurer shall comply with a resolution adopted under this subsection.

As added by P.L.27-1992, SEC.8. Amended by P.L.102-1995, SEC.2; P.L.223-2007, SEC.9; P.L.172-2011, SEC.95.
Ind. Code § 6-1.1-8.7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-1
"Industrial company" and "department"
Status: in_force

Sec. 1. As used in this chapter:

(1) "industrial company" means an owner or user of industrial property; and

(2) "department" refers to the department of local government finance.

As added by P.L.198-2001, SEC.27.
Ind. Code § 6-2.5-15-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-16
Sales tax exemption
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-16 by P.L.178-2025, SEC.16 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 16. The sale of qualified data center or quantum computing research, advanced computing, and defense infrastructure network equipment is exempt from the state gross retail tax if the qualified data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment, as applicable:

(1) is sold to a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network approved by the corporation under this chapter; and

(2) will be located in a qualified data center, or is a part of a quantum safe fiber network or is a part of a quantum computing research, advanced computing, and defense infrastructure network.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.16.
Ind. Code § 6-1.1-6.7-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-20
Expenses
Status: in_force

Sec. 20. (a) The applicant shall pay the expense of the description required by section 4 of this chapter.

(b) The expense of an assessment that is required under this chapter shall be paid from the county general fund of the county in which the parcel is located. The county assessor is entitled to necessary expenses for services in making an assessment that is required under this chapter.

As added by P.L.55-1991, SEC.1.