Ind. Code § 6-9-3-4 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-4
Innkeeper's tax imposed; collection
Status: in_force

Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year 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 or lodgings or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin. However, this tax 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.

(b) The tax shall be at the rate of four percent (4%) on the gross retail income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5. The tax rate may be increased to not more than six percent (6%) by the adoption of substantially similar ordinances by the county fiscal body of each of the counties to which this chapter applies.

(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 pursuant to 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 or the requirements of the county treasurer. Specifically, and not in limitation of the foregoing sentence, the terms "person" and "gross retail 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 by rule determine.

(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 county treasurer upon warrants issued by the state comptroller.

As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977, P.L.92, SEC.2; Acts 1979, P.L.82, SEC.3; P.L.55-1984, SEC.2; P.L.108-1987, SEC.4; P.L.84-1993, SEC.1; P.L.67-1997, SEC.4; P.L.175-2018, SEC.4; P.L.290-2019, SEC.5; P.L.9-2024, SEC.221.
Ind. Code § 6-3.1-20-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-4
Entitlement to credit
Status: in_force

Sec. 4. (a) Except as provided in subsections (b) and (c), an individual is entitled to a credit under this chapter if:

(1) the individual's Indiana income for the taxable year is less than eighteen thousand six hundred dollars ($18,600); and

(2) the individual pays property taxes in the taxable year on a homestead that:

(A) the individual:

(i) owns; or

(ii) is buying under a contract that requires the individual to pay property taxes on the homestead, if the contract or a memorandum of the contract is recorded in the county recorder's office; and

(B) is located in a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000).

(b) An individual is not entitled to a credit under this chapter for a taxable year for property taxes paid on the individual's homestead if the individual claims the deduction under IC 6-3-1-3.5(a)(13) for the homestead for that same taxable year.

(c) In the case of a married individual filing a separate return, the income amount in subsection (a) shall be fifty percent (50%) of the amount listed in that subsection.

As added by P.L.151-2001, SEC.5. Amended by P.L.6-2012, SEC.53; P.L.13-2013, SEC.22; P.L.166-2014, SEC.23; P.L.250-2015, SEC.29; P.L.146-2020, SEC.29; P.L.11-2023, SEC.26.
Ind. Code § 6-1.1-3-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-14
Verification of returns
Status: in_force

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may:

(1) examine and verify; or

(2) allow a contractor under IC 6-1.1-36-12 to examine and verify;

the accuracy of a personal property return filed with the township or county assessor by a taxpayer if the assessor considers the examination and verification of that personal property return to be useful to the accuracy of the assessment process. If appropriate, the assessor or contractor under IC 6-1.1-36-12 shall compare a return with the books of the taxpayer and with personal property owned, held, possessed, controlled, or occupied by the taxpayer.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.4; P.L.146-2008, SEC.56; P.L.180-2016, SEC.1.
Ind. Code § 6-6-1.1-606.6 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-606.6
Penalties; improper delivery of gasoline
Status: in_force

Sec. 606.6. (a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline transported into Indiana and delivered to any person other than a licensed distributor.

(b) Except as provided in subsection (c), every person included within the terms of section 606(c) of this chapter who transports gasoline in a vehicle on the highways of Indiana is liable to the state for a penalty equal to the rate provided in section 201 of this chapter on all gasoline:

(1) received by the person for transportation to a point outside Indiana;

(2) not in fact transported to a point outside Indiana; and

(3) in fact delivered to a person other than a licensed distributor inside Indiana.

(c) The following are excluded when computing any liability under this section:

(1) All deliveries of gasoline when the tax imposed by law was charged or collected by the parties under the circumstances described in this section.

(2) Deliveries of gasoline used in computing the tax under section 301 of this chapter.

As added by P.L.69-1991, SEC.9.
Ind. Code § 6-9-61-7 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-5.5-3-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-4
Regularly solicit business; presumption
Status: in_force

Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if:

(1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year; or

(2) the sum of the person's assets, including the assets arising from loan transactions, and the absolute value of the person's deposits attributable to Indiana equal at least five million dollars ($5,000,000).

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.28; P.L.68-1991, SEC.10.
Ind. Code § 6-1.1-12.8-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-8
Voidance of rules; residence in inventory property tax deduction
Status: in_force

Sec. 8. The rules of the department of local government finance at 50 IAC 28 concerning procedures governing applications for the residence in inventory property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 28 from the Indiana Administrative Code.

As added by P.L.175-2011, SEC.2. Amended by P.L.148-2015, SEC.14.
Ind. Code § 6-1.1-22-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-8.5
Deductions; contents of tax statements; notice of ineligibility
Status: in_force

Sec. 8.5. The county treasurer shall include on every statement mailed under section 8.1 of this chapter the following language: "If any circumstances have changed that would make you ineligible for a deduction that you have been allowed in the exemption block on this tax bill, you must notify the county auditor. If such a change in circumstances has occurred and you have not notified the county auditor, the deduction will be disallowed and you will be liable for taxes and penalties on the amount deducted.".

As added by Acts 1982, P.L.44, SEC.8. Amended by P.L.3-2008, SEC.55.
Ind. Code § 6-4.1-10-1.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-1.5
Repealed
Status: repealed

As added by P.L.205-2013, SEC.112. Repealed by P.L.79-2017, SEC.48.
Ind. Code § 6-1.1-40-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-6
"Rehabilitation"
Status: in_force

Sec. 6. As used in this chapter, "rehabilitation" means the remodeling, repair, or improvement of property in any manner or any enlargement or extension of property.

As added by P.L.62-1988, SEC.1.
Ind. Code § 6-1.1-8.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-2
"Industrial facility" defined
Status: in_force

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:

(1) has been classified as industrial property under the rules of the department of local government finance; and

(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a qualifying county.

The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.89; P.L.159-2020, SEC.10.
Ind. Code § 6-1.1-4-4.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.9
Required documentation of changes by assessor; reason that change was made
Status: in_force

Sec. 4.9. (a) This section applies to an assessment:

(1) under section 4.2 or 4.5 of this chapter or another law; and

(2) occurring after December 31, 2023.

(b) If the township assessor, or the county assessor if there is no township assessor for the township, changes the underlying parcel characteristics, including age, grade, or condition, of a property from the previous year's assessment date, the township or county assessor shall document:

(1) each change; and

(2) the reason that each change was made.

As added by P.L.236-2023, SEC.15.
Ind. Code § 6-3-6-14 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-14
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.614. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-17.1-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-10
Carryover of unused credit amount
Status: in_force

Sec. 10. (a) If the credit provided by this chapter exceeds a qualified taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by the qualified taxpayer under IC 6-3 during those taxable years. Each time that the credit is carried over to a succeeding taxable year, the credit is to be reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for ten (10) taxable years following the unused credit year.

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

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-9-56-7 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-7
Repealed
Status: repealed

As added by P.L.236-2023, SEC.121. Repealed by P.L.157-2026, SEC.188.
Ind. Code § 6-9-68-1 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-1
Application
Status: in_force

Sec. 1. This chapter applies to the town of Fountain City.

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-1.1-14-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-9
Notice of hearing to taxpayers
Status: in_force

Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local government finance shall give notice to the taxpayers of each county for which the department is to consider an increase in the assessments. The notice shall state the time, place, and object of the public hearing on the assessments. The department of local government finance shall give the notice in the manner prescribed in subsection (c).

(b) If an equalization order is issued under section 5 of this chapter, the department of local government finance shall give notice of the order to the taxpayers of each county to which the order is directed. The department of local government finance shall give the notice in the manner provided in subsection (c). The notice required by this subsection is in lieu of the notices required by IC 6-1.1-3-20 or IC 6-1.1-4-22.

(c) A notice required by this section shall be published once in:

(1) two (2) newspapers of general circulation published in the county; or

(2) one (1) newspaper of general circulation published in the county if two (2) newspapers of general circulation are not published in the county.

If there are no newspapers of general circulation published in the county, the notice shall be given by posting a statement of the time, place, and object of the hearing in the county courthouse at the usual place for posting public notices. The published or posted notice of a hearing shall be given at least ten (10) days before the time fixed for the hearing.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.135; P.L.146-2008, SEC.136.
Ind. Code § 6-1.1-20.3-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-12
Burden of proof; findings of fact; grounds for relief
Status: in_force

Sec. 12. (a) The burden of demonstrating the invalidity of an action taken by the board is on the party to the judicial review proceeding asserting the invalidity.

(b) The validity of an action taken by the distressed unit appeal board shall be determined in accordance with the standards of review provided in this section as applied to the agency action at the time it was taken.

(c) The tax court shall make findings of fact on each material issue on which the court's decision is based.

(d) The tax court shall grant relief under IC 33-26-6-7 only if the tax court determines that a person seeking judicial relief has been prejudiced by an action of the board that is:

(1) arbitrary, capricious, an abuse of discretion, or otherwise not in accordance with law;

(2) contrary to constitutional right, power, privilege, or immunity;

(3) in excess of statutory jurisdiction, authority, or limitations, or short of statutory jurisdiction, authority, or limitations;

(4) without observance of procedure required by law; or

(5) unsupported by substantial or reliable evidence.

As added by P.L.146-2008, SEC.211.
Ind. Code § 6-1.1-24-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.5
Repealed
Status: repealed

As added by P.L.39-1994, SEC.10. Repealed by P.L.169-2006, SEC.83.
Ind. Code § 6-6-5.1-1 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-1
Application of chapter
Status: in_force

Sec. 1. This chapter does not apply to the following:

(1) A mobile home.

(2) A recreational vehicle or truck camper that is, or would be if registered, exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.

(3) A recreational vehicle or truck camper owned or otherwise held as inventory by a person licensed under IC 9-32.

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.38; P.L.256-2017, SEC.42.
Ind. Code § 6-9-20-7.5 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-7.5
Payment to county treasurer and Evansville controller
Status: in_force

Sec. 7.5. If the county fiscal body has determined to continue the tax to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities or to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the county treasurer under section 8.5 of this chapter or the fiscal officer of the largest municipality in the county under section 9.5 of this chapter upon warrants issued by the state comptroller.

As added by P.L.99-1995, SEC.8. Amended by P.L.69-1996, SEC.2; P.L.176-2009, SEC.9; P.L.9-2024, SEC.236.
Ind. Code § 6-3.1-11-22 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-22
Application of credit against taxes owed; order; computation
Status: in_force

Sec. 22. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order:

(1) Against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year.

(2) Against the taxpayer's insurance premiums tax liability (IC 27-1-18-2) or nonprofit agricultural organization health coverage tax (IC 6-8-15) for the taxable year.

(3) Against the taxpayer's financial institutions tax (IC 6-5.5) for the taxable year.

(b) Whenever the tax paid by the taxpayer under any of the tax provisions listed in subsection (a) is a credit against the liability or a deduction in determining the tax base under another Indiana tax provision, the credit or deduction shall be computed without regard to the credit to which a taxpayer is entitled under this chapter.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.80-1989, SEC.11; P.L.347-1989(ss), SEC.17; P.L.1-1990, SEC.79; P.L.192-2002(ss), SEC.102; P.L.1-2003, SEC.37; P.L.154-2020, SEC.15.
Ind. Code § 6-1.1-17-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-8.5
Review by department if assessed value reduced; appeal
Status: in_force

Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing unit.

(b) The county auditor may appeal to the department of local government finance to reduce a taxing unit's net assessed valuation by an amount that exceeds the limits set forth in section 0.5(e) of this chapter. The department of local government finance:

(1) may require the county auditor to submit supporting information with the county auditor's appeal;

(2) shall consider the appeal at the time of the review required by subsection (a); and

(3) may approve, modify and approve, or reject the amount of the reduction sought in the appeal.

As added by P.L.154-2006, SEC.43. Amended by P.L.137-2012, SEC.25.
Ind. Code § 6-9-71-10 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-1.1-3-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-21
Preservation of records; inspection
Status: reserved

Sec. 21. Subject to the limitations in IC 6-1.1-35-9, assessment returns, lists, and any other documents and information related to the determination of personal property assessments shall be preserved as public records and open to public inspection. The township assessor, or the county assessor if there is no township assessor for the township, shall preserve and maintain these records.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.12; P.L.146-2008, SEC.63.
Ind. Code § 6-9-34-4 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-4
Remitting tax to city
Status: in_force

Sec. 4. (a) A person who collects a tax under section 3 of this chapter shall remit the revenue collected monthly to the city fiscal officer. The tax collected from persons paying for admission to a particular event shall be remitted not more than twenty (20) days after the end of the month during which the event occurred.

(b) At the time the tax revenues are remitted, the person shall report the amount of tax collected on forms approved by the city fiscal body.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-9-11-4 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-4
Expenses of commission; disbursements
Status: in_force

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission has the sole authority to allocate and disburse monies from this fund. The commission may make allocations of these funds only to further the purpose of this chapter as stated in section 2(a) of this chapter. In addition, the commission may not lend any funds to any private investment group.

As added by Acts 1980, P.L.65, SEC.1.
Ind. Code § 6-1.1-19-4.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.7
Repealed
Status: repealed

As added by P.L.1-1991, SEC.45. Amended by P.L.43-1992, SEC.2; P.L.1-1993, SEC.31; P.L.90-2002, SEC.182; P.L.1-2004, SEC.29 and P.L.23-2004, SEC.32. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-4.1-5-11 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-11
Determination of inheritance tax due; mailing of copies to interested persons
Status: reserved

Sec. 11. The department of state revenue shall immediately mail a copy of its determination of the fair market value of the property interests transferred by a resident decedent and the inheritance tax due as a result of the person's death to each interested person who filed a request for notice and provided a mailing address to the department.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.3; P.L.190-2016, SEC.14; P.L.79-2017, SEC.29.
Ind. Code § 6-3.6-8-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-4-b
Reciprocity agreements for exemption from tax; local governmental entities
Status: in_force

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

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

Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county or municipality may pass an ordinance to enter into reciprocity agreements with the taxing authority of any city, town, municipality, county, or other similar local governmental entity of any other state. The reciprocity agreements must provide that the income of resident local taxpayers is exempt from income taxation by the other local governmental entity to the extent income of the residents of the other local governmental entity is exempt from the tax in the adopting county or municipality.

(b) A reciprocity agreement adopted under this section may not become effective until it is also made effective in the other local governmental entity that is a party to the agreement.

(c) The form and effective date of any reciprocity agreement described in this section must be approved by the department.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.152.
Ind. Code § 6-1.1-22-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-2
Description of real property; sufficiency
Status: in_force

Sec. 2. (a) Real property is sufficiently described for the purpose of listing, assessing, and collecting the taxes on it when it is described by:

(1) reference to the name of the subdivision and lot number, if the tract of land has been platted into lots or subdivided and a plat of the tract has been recorded in the office of the county recorder; or

(2) use of an abbreviated description which indicates its key number, if any, and the quarter section in which the land lies and the number of acres it contains if the land is unplatted.

(b) Real property is sufficiently described for the purpose of conveying title to it when it is sold for the nonpayment of taxes if it is described by:

(1) reference to the name of the subdivision and lot number if the tract of land has been platted into lots or subdivided and a plat of the tract has been recorded in the office of the county recorder;

(2) reference to its key number, if any, and the description, including the number of acres, contained in a deed, mortgage, will, or other public record of the county; or

(3) reference to a description prepared by the county surveyor under subsection (c) of this section.

(c) Whenever a sufficient description is not available for real property which is to be sold for nonpayment of taxes, the county surveyor, at the request of the county auditor, shall survey and plat the land and prepare a correct description of it. The county surveyor shall file a certified copy of the plat and the description with the county recorder, who shall record the instrument in the deed record. The county recorder shall not charge a fee for this service.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.1.
Ind. Code § 6-1.1-10-36 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-36
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.66-1983, SEC.3.
Ind. Code § 6-1.1-12-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-20
Expired
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-4.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.53, SEC.1. As amended by Acts 1977, P.L.2, SEC.22; Acts 1979, P.L.56, SEC.16; P.L.90-2002, SEC.111; P.L.154-2006, SEC.19; P.L.144-2008, SEC.26; P.L.146-2008, SEC.109; P.L.1-2009, SEC.33; P.L.181-2016, SEC.6. Expired 1-1-2023 by P.L.181-2016, SEC.6.
Ind. Code § 6-9-10-9 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-9
Unique position of county to develop and promote convention and tourism industry
Status: in_force

Sec. 9. (a) A county described in section 1 of this chapter has been presented a unique opportunity to enter into a public-private partnership to develop conference facilities that will serve to develop and promote the convention and tourism industry in the county.

(b) A county described in section 1 of this chapter is uniquely positioned to develop and promote its convention and tourism industry due to its geographic location as a gateway to the state and the presence of at least two (2) national highways traversing its boundaries.

As added by P.L.224-2003, SEC.252.
Ind. Code § 6-1.1-8-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-18
Other companies
Status: in_force

Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-situs distributable property. The department of local government finance shall, in a manner which it considers fair, apportion and distribute the assessed valuation of the company's indefinite-situs distributable property among the taxing districts in which the company operates its system.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(12).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.69; P.L.182-2009(ss), SEC.103.
Ind. Code § 6-9-25-5 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-5
Tax rate
Status: in_force

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.380-1987(ss), SEC.7.
Ind. Code § 6-9-45.5-7 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-7
"Retail merchant"
Status: in_force

Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-3.1-1-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 1 / Section 6-3.1-1-4
Effect of repeal of tax credit statute on carrying over unused tax credits
Status: in_force

Sec. 4. Except as otherwise expressly provided, a taxpayer may carry forward any unused tax credit from a prior taxable year to a taxable year that begins after the repeal of the statute that provided the tax credit. However, any limits on:

(1) the amount carried forward; or

(2) the number of years to which an unused tax credit may be carried forward;

apply to any part of a tax credit carried forward under this section as if the statute allowing the unused tax credit to be carried forward had not been repealed.

As added by P.L.190-2014, SEC.14.
Ind. Code § 6-2.5-7-5.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-5.5
Repealed
Status: repealed

As added by P.L.207-2007, SEC.2. Amended by P.L.2-2008, SEC.24. Repealed by P.L.148-2009, SEC.11.
Ind. Code § 6-1.1-37-10.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-10.7
Repealed
Status: repealed

As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008, SEC.295. Repealed by P.L.232-2017, SEC.40.
Ind. Code § 6-1.1-34-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-1
Department of local government finance computation of new assessment ratios for certain school corporations; publication of new ratios
Status: in_force

Sec. 1. In the year after a reassessment cycle of real property under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed the department of local government finance shall compute a new assessment ratio for each school corporation located in a county in which a supplemental county levy is imposed under IC 20-45-7 or IC 20-45-8. In all other years, the department shall compute a new assessment ratio for such a school corporation if the department finds that there has been sufficient reassessment or adjustment of one (1) or more classes of property in the school district. When the department of local government finance computes a new assessment ratio for a school corporation, the department shall publish the new ratio.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(g); 6-1-66-2 part; 6-1-66-3 part; 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.237; P.L.246-2005, SEC.68; P.L.182-2009(ss), SEC.170; P.L.112-2012, SEC.46; P.L.86-2018, SEC.63.
Ind. Code § 6-1.1-18-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-23
Expired
Status: repealed

As added by P.L.180-2016, SEC.10. Expired 6-30-2019 by P.L.180-2016, SEC.10.
Ind. Code § 6-1.1-2-0.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-0.1
Application of certain amendments to chapter
Status: in_force

Sec. 0.1. The following amendments to this chapter apply as follows:

(1) The amendments made to section 6 of this chapter (before its repeal) by P.L.98-1989 apply to boating years beginning after December 31, 1989.

(2) The amendments made to section 4 of this chapter by P.L.51-1997 apply only to assessment years beginning after December 31, 1997.

(3) If a court makes a final determination that the commercial vehicle excise tax, as added by P.L.181-1999 is invalid, the amendments made to section 7 of this chapter by P.L.181-1999 are void upon the exhaustion of all appeals of the court's final determination.

As added by P.L.220-2011, SEC.116.
Ind. Code § 6-9-59-7 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-7
Distribution
Status: in_force

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

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-8-1-9 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-9
Tax liens; purchaser personally liable for tax; right to reimbursement; refund
Status: in_force

Sec. 9. (a) The tax imposed under this chapter is a lien upon such petroleum from the time of its severance from the land until such tax, plus any penalties and interest attributable to those taxes, is fully paid. The responsibility for the lien follows such petroleum products in the hands of the purchaser or the petroleum gatherer.

(b) Any person purchasing or receiving possession of petroleum upon which tax (including any penalties and interest attributable to the tax) has not been paid becomes personally liable for the lien from the time of its severance from the land and must report and pay the tax imposed under this chapter, plus any penalties and interest attributable to the tax, to the state.

(c) If the purchaser or the person having possession of petroleum products pays the amount of the petroleum severance tax, the purchaser or person shall be entitled to reimbursement from the owners or producers. By paying the petroleum severance tax, these purchasers or possessors of petroleum products are not subject to any suit or action for recovery by the owners or producers of petroleum products. Any remedy of such owners or producers is exclusively by way of claim for refund and litigation upon such claim for refund with the department.

(d) If a person responsible for paying this tax fails to do so in a timely fashion, that person shall be subject to standard penalties and interest under IC 6-8.1-10.

Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988, SEC.13; P.L.128-2026, SEC.59.
Ind. Code § 6-8.1-3-13 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-13
Criminal prosecutions; civil actions
Status: in_force

Sec. 13. (a) The attorney general and the respective prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before grand juries to report violations, give legal advice, or interrogate witnesses.

(b) Upon request by the department, the attorney general shall prosecute a civil action to collect unpaid taxes, penalties, and interest and to enforce the department's powers.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.148-2024, SEC.6.
Ind. Code § 6-2.5-5-8.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-8.5
Power subsidiary; public utility
Status: in_force

Sec. 8.5. Transactions are exempt from the state gross retail tax when:

(1) a power subsidiary or person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of the services or commodities listed in IC 6-2.5-4-5;

(2) a power subsidiary or person sells the services or commodities listed in IC 6-2.5-4-5 to another public utility or power subsidiary or a person described in IC 6-2.5-4-6; or

(3) a power subsidiary or person sells the services or commodities listed in IC 6-2.5-4-5 and all of the following conditions are satisfied:

(A) The services or commodities are sold to a business that:

(i) relocates all or part of its operations to a facility; or

(ii) expands all or part of its operations in a facility;

located in a military base (as defined in IC 36-7-30-1(c)), a military base reuse area established under IC 36-7-14.5-12.5 that is or formerly was a military base (as defined in IC 36-7-30-1(c)), or a qualified military base enhancement area established under IC 36-7-34.

(B) The business uses the services or commodities in the facility described in clause (A) not later than five (5) years after the operations that relocated to the facility, or expanded in the facility, commence.

(C) The sales of the services or commodities are separately metered for use by the relocated or expanded operations.

(D) In the case of a business that uses the services or commodities in a qualified military base enhancement area established under IC 36-7-34-4(1), the business must satisfy at least one (1) of the following criteria:

(i) The business is a participant in the technology transfer program conducted by the qualified military base (as defined in IC 36-7-34-3).

(ii) The business is a United States Department of Defense contractor.

(iii) The business and the qualified military base have a mutually beneficial relationship evidenced by a memorandum of understanding between the business and the United States Department of Defense.

(E) In the case of a business that uses the services and commodities in a qualified military base enhancement area established under IC 36-7-34-4(2), the business must satisfy at least one (1) of the following criteria:

(i) The business is a participant in the technology transfer program conducted by the qualified military base (as defined in IC 36-7-34-3).

(ii) The business and the qualified military base have a mutually beneficial relationship evidenced by a memorandum of understanding between the business and the qualified military base (as defined in IC 36-7-34-3).

However, this subdivision does not apply to a business that substantially reduces or ceases its operations at another location in Indiana in order to relocate its operations in an area described in this subdivision, unless the department determines that the business had existing operations in the area described in this subdivision and that the operations relocated to the area are an expansion of the business's operations in the area.

As added by P.L.137-2022, SEC.24. Amended by P.L.11-2023, SEC.24; P.L.194-2023, SEC.2; P.L.23-2026, SEC.34.
Ind. Code § 6-2.5-3.5-22 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-22
Purchases or shipments of gasoline to or from locations outside Indiana
Status: in_force

Sec. 22. (a) If a purchase or shipment of gasoline is made to a distributor (other than a qualified distributor) outside Indiana for shipment into and subsequent sale or use by the distributor within Indiana, the distributor shall make the payment required by section 19 of this chapter directly to the department. The distributor shall pay the tax and submit the electronic report according to the schedule set forth in section 20 of this chapter.

(b) If a purchase or shipment is made within Indiana for shipment and subsequent sale outside Indiana, the purchase or shipment is exempt from the gasoline use tax payment requirements of section 19 of this chapter. In such a case, if the gasoline use tax has already been paid on the purchase or shipment, the distributor (including a qualified distributor) may claim a credit for that gasoline use tax against the amount required to be remitted if the distributor provides evidence that the shipment and subsequent sale were outside Indiana.

(c) A distributor importing gasoline into Indiana must obtain a permit from the department under section 17 of this chapter.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-22.1-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-15
Loan; not bonded indebtedness
Status: in_force

Sec. 15. A loan under this chapter is not bonded indebtedness for purposes of IC 6-1.1-18.5 or IC 6-1.1-20.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-50-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-10
Adoption of rules
Status: in_force

Sec. 10. The department of local government finance may adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.239-2023, SEC.13. Amended by P.L.93-2024, SEC.50.
Ind. Code § 6-3.6-7-28 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-28
Grant County; additional rate for county jail; balance transfer to the county rainy day fund
Status: in_force

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

Sec. 28. (a) This section applies to Grant County and only if the local income tax council repeals provisions of its local income tax ordinance providing that under IC 6-3.6-10-2(7) one-hundredth of one percent (0.01%) of the county's special purpose rate revenue is used to fund the Grant County Economic Growth Council, Inc.

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

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

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

(c) If the local income tax council makes the determination set forth in subsection (b), the local income tax council may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:

(1) Five-tenths percent (0.5%).

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

The tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b).

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

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

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

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

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

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

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

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

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

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

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

(i) Grant County possesses unique governmental challenges and opportunities due to deficiencies in the current county jail. The use of local income tax revenues as provided in this section is necessary for the county to provide adequate jail capacity in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes.

(j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1.

As added by P.L.137-2024, SEC.12. Amended by P.L.136-2024, SEC.30.
Ind. Code § 6-3.6-11-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-3-b
Lake County; former tax categorized under property tax relief rates; uses of revenue from the tax rate; revenue not considered in computing maximum levy
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. 3. (a) This section applies to Lake County's categorizations, allocations, and distributions under IC 6-3.6-5 (before its expiration).

(b) The rate under the former tax in Lake County that was used for any of the following shall be categorized under IC 6-3.6-5 (before its expiration), and the Lake County council may adopt an ordinance providing that the revenue from the tax rate under this section may be used for any of the following:

(1) To reduce all property tax levies imposed by the county by the granting of property tax replacement credits against those property tax levies.

(2) To provide local property tax replacement credits in Lake County in the following manner:

(A) The tax revenue under this section that is collected from taxpayers within a particular municipality in Lake County (as determined by the department of state revenue based on the department's best estimate) shall be used only to provide a local property tax credit against property taxes imposed by that municipality.

(B) The tax revenue under this section that is collected from taxpayers within the unincorporated area of Lake County (as determined by the department of state revenue) shall be used only to provide a local property tax credit against property taxes imposed by the county. The local property tax credit for the unincorporated area of Lake County shall be available only to those taxpayers within the unincorporated area of the county.

(3) To provide property tax credits in the following manner:

(A) Sixty percent (60%) of the tax revenue shall be used as provided in subdivision (2).

(B) Forty percent (40%) of the tax revenue shall be used to provide property tax replacement credits against property tax levies of the county and each township and municipality in the county. The percentage of the tax revenue distributed under this item that shall be used as credits against the county's levies or against a particular township's or municipality's levies is equal to the percentage determined by dividing the population of the county, township, or municipality by the sum of the total population of the county, each township in the county, and each municipality in the county.

The Lake County council shall determine whether the credits under subdivision (1), (2), or (3) shall be provided to homesteads, to all qualified residential property, or to all taxpayers. The department of local government finance, with the assistance of the budget agency, shall certify to the county auditor and the fiscal body of the county and each township and municipality in the county the amount of property tax credits under this section. The tax revenue under this section that is used to provide credits under this section shall be treated for all purposes as property tax levies but shall not be considered for purposes of computing the maximum permissible property tax levy under IC 6-1.1-18.5-3 or the credit under IC 6-1.1-20.6.

(c) Any ordinance adopted under subsection (b) expires December 31, 2028.

(d) This section expires July 1, 2031.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.70; P.L.68-2025, SEC.180; P.L.157-2026, SEC.149.
Ind. Code § 6-8-1-1 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-1
"Person" defined
Status: in_force

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.

Formerly: Acts 1947, c.278, s.1. As amended by P.L.2-1988, SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102; P.L.128-2026, SEC.53.
Ind. Code § 6-6-1.1-1109 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1109
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-2.5-3-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-8
Receipt for payment; issuance; evidence of payment
Status: in_force

Sec. 8. (a) When a retail merchant collects the use tax from a person, he shall, upon request, issue a receipt to that person for the use tax collected.

(b) If the department assesses the use tax against a person for the person's storage, use, or consumption of tangible personal property in Indiana, and if the person has already paid the use tax in relation to that property to a retail merchant who is registered under IC 6-2.5-6, to the department, or, in the case of a vehicle or aircraft, to the proper state agency, then the person may avoid paying the use tax to the department if he can produce a receipt or other written evidence showing that he has so made the use tax payment.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-1.1-10.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-4
"Manufactured home"
Status: in_force

Sec. 4. As used in this chapter, "manufactured home" has the meaning set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2).

As added by P.L.23-2024, SEC.4. Amended by P.L.157-2026, SEC.44.
Ind. Code § 6-5.5-4-6 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-6
Unsecured commercial loans or installment obligations; interest income and other receipts to be applied in state
Status: in_force

Sec. 6. Interest income and other receipts from commercial loans and installment obligations not secured by real or tangible personal property must be attributed to Indiana if the proceeds of the loan are to be applied in Indiana. If it cannot be determined where the funds are to be applied, the income and receipts are attributed to the state in which the business applied for the loan. As used in this section, "applied for" means initial inquiry (including customer assistance in preparing the loan application) or submission of a completed loan application, whichever occurs first.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-56-8 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-8
Repealed
Status: repealed

As added by P.L.236-2023, SEC.121. Repealed by P.L.157-2026, SEC.190.
Ind. Code § 6-3-2-9 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-9
Disability retirement; deduction; amount
Status: in_force

Sec. 9. (a) An individual who:

(1) retired on disability before the end of the taxable year; and

(2) had a permanent and total disability, as determined under subsection (c), at the time of retirement;

is entitled to a deduction from the individual's adjusted gross income for that taxable year in the amount determined under subsection (b).

(b) The deduction provided by subsection (a) is the amount determined using the following STEPS:

STEP ONE: Determine the amount received by the individual during the taxable year through an accident and health plan for personal injuries or sickness to the extent that:

(A) these amounts are attributable to contributions by the individual's employer that were not includable in the individual's gross income or are paid by the employer; and

(B) these amounts constitute wages or payments in lieu of wages for a period during which the employee is absent from work because of permanent and total disability.

STEP TWO: Determine for each week of the taxable year the amount by which each weekly payment referred to in STEP ONE exceeds one hundred dollars ($100), then add these amounts.

STEP THREE: Determine the amount by which the individual's federal adjusted gross income for the taxable year, as defined by Section 62 of the Internal Revenue Code, exceeds fifteen thousand dollars ($15,000), or seven thousand five hundred dollars ($7,500) in the case of a married individual filing a separate return.

STEP FOUR: Subtract from the amount determined in STEP ONE the amount determined in STEP TWO and the amount determined in STEP THREE.

(c) For purposes of this section, an individual has a permanent and total disability if the individual is unable to engage in any substantial gainful activity by reason of any medically determinable physical or mental impairment that can be expected to result in death or that has lasted or can be expected to last for a continuous period of not less than twelve (12) months. An individual may not be considered to have a permanent and total disability unless the individual furnishes proof of the existence of the disability as the department of revenue may require.

As added by P.L.76-1985, SEC.3. Amended by P.L.47-2001, SEC.1; P.L.99-2007, SEC.26; P.L.146-2020, SEC.24.
Ind. Code § 6-1.1-1-8.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-8.8
"Mobile home community"
Status: in_force

Sec. 8.8. "Mobile home community" has the meaning set forth in IC 16-41-27-5.

As added by P.L.113-2010, SEC.12.
Ind. Code § 6-6-13-11 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-11
Collection allowance
Status: in_force

Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-6-2.5-34 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-34
Supplier deduction for gallons purchased; prohibition; customer refunds; application
Status: in_force

Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the customer, notwithstanding that the supplier has issued a corrective credit or rebilling to a customer adjusting the tax liability. The only remedy available to a customer to offset liability for special fuel tax paid is to apply for a refund as provided by section 32(d) of this chapter.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-37-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-9
Property taxes; deadlines; interest rate; penalties
Status: in_force

Sec. 9. (a) This section applies when:

(1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were originally due;

(2) the assessment upon which a taxpayer has been paying taxes under IC 6-1.1-15-10(a)(1) or IC 6-1.1-15-10(a)(2) while a petition for review or a judicial proceeding has been pending is less than the assessment that results from the final determination of the petition for review or judicial proceeding; or

(3) the collection of certain ad valorem property taxes has been enjoined under IC 33-26-6-2, and under the final determination of the petition for judicial review the taxpayer is liable for at least part of those taxes.

(b) Except as provided in subsections (c) and (g), a taxpayer shall pay interest on the taxes the taxpayer is required to pay as a result of an action or a determination described in subsection (a) at the rate established by the commissioner of the department of state revenue under IC 6-8.1-10-1 from the original due date or dates for those taxes to:

(1) the date of payment; or

(2) the date on which penalties for the late payment of a tax installment may be charged under subsection (e) or (f);

whichever occurs first. The interest shall be computed using the rate in effect for each particular year in which the interest accrued.

(c) Except as provided in subsection (g), a taxpayer shall pay interest on the taxes the taxpayer is ultimately required to pay in excess of the amount that the taxpayer is required to pay under IC 6-1.1-15-10(a)(1) while a petition for review or a judicial proceeding has been pending at the overpayment rate established under Section 6621(c)(1) of the Internal Revenue Code in effect on the original due date or dates for those taxes from the original due date or dates for those taxes to:

(1) the date of payment; or

(2) the date on which penalties for the late payment of a tax installment may be charged under subsection (e) or (f);

whichever occurs first.

(d) With respect to an action or determination described in subsection (a), the taxpayer shall pay the taxes resulting from that action or determination and the interest prescribed under subsection (b) or (c) on or before:

(1) the next May 10; or

(2) the next November 10;

whichever occurs first.

(e) A taxpayer shall begin paying the penalty prescribed in section 10 of this chapter on the day after the date for payment prescribed in subsection (d) if:

(1) the taxpayer has not paid the amount of taxes resulting from the action or determination; and

(2) the taxpayer either:

(A) received notice of the taxes the taxpayer is required to pay as a result of the action or determination at least thirty (30) days before the date for payment; or

(B) voluntarily signed and filed an assessment return for the taxes.

(f) If subsection (e) does not apply, a taxpayer who has not paid the amount of taxes resulting from the action or determination shall begin paying the penalty prescribed in section 10 of this chapter on:

(1) the next May 10 which follows the date for payment prescribed in subsection (d); or

(2) the next November 10 which follows the date for payment prescribed in subsection (d);

whichever occurs first.

(g) A taxpayer is not subject to the payment of interest on real property assessments under subsection (b) or (c) if:

(1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were due;

(2) the assessment or the assessment increase is made as the result of error or neglect by the assessor or by any other official involved with the assessment of property or the collection of property taxes; and

(3) the assessment:

(A) would have been made on the normal assessment date if the error or neglect had not occurred; or

(B) increase would have been included in the assessment on the normal annual assessment date if the error or neglect had not occurred.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.76, SEC.1; P.L.63-1986, SEC.2; P.L.90-1987, SEC.1; P.L.198-2001, SEC.92; P.L.1-2004, SEC.45 and P.L.23-2004, SEC.48; P.L.67-2006, SEC.10; P.L.219-2007, SEC.81; P.L.1-2010, SEC.33; P.L.56-2012, SEC.16; P.L.120-2012, SEC.5; P.L.235-2013, SEC.3; P.L.288-2013, SEC.24; P.L.251-2015, SEC.31; P.L.232-2017, SEC.38.
Ind. Code § 6-9-29-4 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-4
Summary data to be provided by department of state revenue
Status: in_force

Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within ten (10) business days after the request is made.

As added by P.L.85-1995, SEC.38.
Ind. Code § 6-3.6-1-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-8
Continuation of time periods; time limits; bonds or leases payable from tax
Status: in_force

Sec. 8. A period that began with respect to the issuance of bonds or leases payable from a tax described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the bonds or leases may be in effect as if the period were initiated under this article.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-31-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-14
Amend; forms and returns; depreciable personal property changes
Status: in_force

Sec. 14. The department of local government finance shall develop or amend forms and returns for property taxation of assessable depreciable personal property to reflect the enactment of IC 6-1.1-3-29 and the enactment of IC 6-1.1-8-45.

As added by P.L.68-2025, SEC.79.
Ind. Code § 6-1.1-20.3-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-17
Expired
Status: repealed

As added by P.L.257-2019, SEC.55. Amended by P.L.154-2020, SEC.7; P.L.165-2021, SEC.68. Expired 1-1-2025 by P.L.154-2020, SEC.7.
Ind. Code § 6-1.1-4-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-10
Notice of reassessments; publication
Status: in_force

Sec. 10. A notice required by section 9 of this chapter shall be given at least ten (10) days before the hearing by publication one (1) time in each of two (2) newspapers of general circulation which:

(1) represent different political parties; and

(2) are published in the county in which the property that may be reassessed is located.

However, if two (2) such newspapers are not published in the county, publication of the notice in one (1) newspaper of general circulation published in the county is sufficient.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-6 part; 6-1-26-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.21.
Ind. Code § 6-1.1-12.4-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-6
Official review of job creation and job retention criteria; notice of hearing
Status: in_force

Sec. 6. An official may:

(1) review the creation or retention of employment from:

(A) the development, redevelopment, or rehabilitation of real property; or

(B) the purchase of personal property;

that qualifies a property owner for a deduction under this chapter;

(2) determine whether the creation or retention of employment described in subdivision (1) has occurred; and

(3) if the official determines under subdivision (2) that:

(A) the creation or retention of employment described in subdivision (1) has not occurred; and

(B) the failure to create or retain employment was not caused by factors beyond the control of the property owner (such as declines in demand for the property owner's products or services);

mail a written notice to the property owner of a hearing on the termination of the deduction under this chapter.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-9-2-4.9 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-4.9
State covenant on bond payments
Status: in_force

Sec. 4.9. With respect to:

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

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

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

As added by P.L.46-1998, SEC.4. Amended by P.L.168-2005, SEC.6.
Ind. Code § 6-3-2.1-3 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-3
"Authorized person"; pass through entity tax election; applicability of election
Status: in_force

Sec. 3. (a) For purposes of this section, "authorized person" means any individual with the authority from the electing entity to bind the electing entity or sign returns on its behalf.

(b) Each taxable year, an authorized person may elect, on behalf of the electing entity, to have the adjusted gross income tax under IC 6-3-1 through IC 6-3-7 imposed upon the electing entity. The entity owners shall remain liable for adjusted gross income tax under IC 6-3-1 through IC 6-3-7 on their share of the electing entity's adjusted gross income but with the credit provided to the entity owners as set forth in section 5 of this chapter.

(c) The election is applicable for the taxable year of the return.

(d) The following apply to an election under this section:

(1) For taxable years beginning after December 31, 2022, the election may be made at any time during the taxable year or after the end of the taxable year, but not later than the earlier of:

(A) the due date of the electing entity's return for the taxable year, including any extensions; or

(B) the date the electing entity files its return for the taxable year.

(2) For taxable years beginning after December 31, 2021, and before January 1, 2023, the election must be made after March 31, 2023, and before August 31, 2024.

(3) The election shall be made in the form and manner prescribed by the department.

(4) The election, once made for a taxable year, is irrevocable, provided that an election under subdivision (2) may be made on an amended return if the electing entity filed a return on or before April 18, 2023.

As added by P.L.1-2023, SEC.5.
Ind. Code § 6-1.1-28-0.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.8
Multiple county property tax assessment board of appeals; rights and powers
Status: in_force

Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter.

As added by P.L.207-2016, SEC.11.
Ind. Code § 6-2.5-5-40 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-40
Research and development property
Status: in_force

Sec. 40. (a) As used in this section, "research and development activities" includes design, refinement, and testing of prototypes of new or improved commercial products before sales have begun for the purpose of determining facts, theories, or principles, or for the purpose of increasing scientific knowledge that may lead to new or enhanced products. The term does not include any of the following:

(1) Efficiency surveys.

(2) Management studies.

(3) Consumer surveys.

(4) Economic surveys.

(5) Advertising or promotions.

(6) Research in connection with nontechnical activities, including literary, historical, social sciences, economics, humanities, psychology, or similar projects.

(7) Testing for purposes of quality control.

(8) Market and sales research.

(9) Product market testing, including product testing by product consumers or through consumer surveys for evaluation of consumer product performance or consumer product usability.

(10) The acquisition, investigation, or evaluation of another's patent, model, process, or product for the purpose of investigating or evaluating the value of a potential investment.

(11) The providing of sales services or any other service, whether technical or nontechnical in nature.

(b) As used in this section, "research and development equipment" means tangible personal property that:

(1) consists of or is a combination of:

(A) laboratory equipment;

(B) computers;

(C) computer software;

(D) telecommunications equipment; or

(E) testing equipment;

(2) has not previously been used in Indiana for any purpose; and

(3) is acquired by the purchaser for the purpose of research and development activities devoted directly to experimental or laboratory research and development for:

(A) new products;

(B) new uses of existing products; or

(C) improving or testing existing products.

(c) As used in this section, "research and development property" means tangible personal property that:

(1) has not previously been used in Indiana for any purpose; and

(2) is acquired by the purchaser for the purpose of research and development activities devoted to experimental or laboratory research and development for:

(A) new products;

(B) new uses of existing products; or

(C) improving or testing existing products.

(d) For purposes of subsection (c)(2), a research and development activity is devoted to experimental or laboratory research and development if the activity is considered essential and integral to experimental or laboratory research and development. The term does not include activities incidental to experimental or laboratory research and development.

(e) For purposes of subsection (c)(2), an activity is not considered to be devoted to experimental or laboratory research and development if the activity involves:

(1) heating, cooling, or illumination of office buildings;

(2) capital improvements to real property;

(3) janitorial services;

(4) personnel services or accommodations;

(5) inventory control functions;

(6) management or supervisory functions;

(7) marketing;

(8) training;

(9) accounting or similar administrative functions; or

(10) any other function that is incidental to experimental or laboratory research and development.

(f) A retail transaction:

(1) involving research and development equipment; and

(2) occurring after June 30, 2007, and before July 1, 2013;

is exempt from the state gross retail tax.

(g) A retail transaction:

(1) involving research and development property; and

(2) occurring after June 30, 2013;

is exempt from the state gross retail tax.

(h) The exemption provided by subsection (g) applies regardless of whether the person that acquires the research and development property is a manufacturer or seller of the new or existing products specified in subsection (c)(2).

As added by P.L.193-2005, SEC.10. Amended by P.L.288-2013, SEC.29; P.L.242-2015, SEC.11; P.L.86-2018, SEC.68.
Ind. Code § 6-3.1-11-19.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-19.5
Requirement that applicant enter into agreement with the corporation as a condition of receiving tax credit
Status: in_force

Sec. 19.5. If the corporation approves an application under this chapter, the corporation shall require the applicant to enter into an agreement with the corporation as a condition of receiving a tax credit under this chapter.

As added by P.L.204-2016, SEC.25.
Ind. Code § 6-1.1-23.5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-12
Notice to owners
Status: in_force

Sec. 12. (a) At least thirty (30) days before the earliest date on which the application for judgment and order for sale of mobile homes eligible for sale may be made, the county treasurer shall send a notice of the sale by certified mail, return receipt requested, and by first class mail to:

(1) the owner of record of the mobile home with a single owner; or

(2) at least one (1) of the owners, as of the date that the tentative auction list is initially prepared under section 4 of this chapter, of a mobile home with multiple owners;

at the last address of the owner for the property as indicated in the records of the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, on the date that the tentative auction list is initially prepared under section 4 of this chapter. If both notices are returned, the county treasurer shall take an additional reasonable step to notify the property owner, if the county treasurer determines that an additional reasonable step to notify the property owner is practical. The county treasurer shall prepare the notice in the form prescribed by the department of local government finance. The notice must set forth the make and model of the mobile home and a street address, if any, or other common description of the property other than a legal description where the mobile home was last known to be located. The notice must include the statement set forth in section 5(b)(6) of this chapter. The county treasurer must present proof of this mailing to the court along with the application for judgment and order for sale.

(b) Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order for sale.

(c) The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section.

As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.58.
Ind. Code § 6-6-5.1-26 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-26
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.62.
Ind. Code § 6-6-1.1-501 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-501
Monthly reports to determine tax liability; itemized contents
Status: in_force

Sec. 501. To determine his tax liability under this chapter, each distributor shall file a sworn report with the administrator by the twentieth day of each calendar month. The administrator may require the following information to be included in the report:

(1) An itemized statement of the number of invoiced gallons of gasoline received by the distributor within Indiana during the preceding calendar month, as determined under sections 202 through 207 of this chapter. The administrator may require that the statement include the date, place, and quantity of each receipt of gasoline, the point of origin, the method by which and the name of the person from whom the gasoline was received, and any other information which the administrator requires.

(2) An itemized statement showing the deductions provided by sections 701 through 705 of this chapter, together with such details to support each deduction as the administrator may require.

(3) An itemized statement showing the gallons of gasoline sold to a marine facility for which the distributor does not receive an exemption certificate authorized by section 305 of this chapter.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.6; Acts 1980, P.L.51, SEC.23.
Ind. Code § 6-8.1-9.7-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-5
"State payments"
Status: in_force

Sec. 5. (a) As used in this chapter, "state payments" includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state.

(b) The term does not include salary, wages, pension payments, and any other type, class, or amount of payment that the office of management and budget determines has an impact on the health or welfare of the citizens of Indiana and should not be subject to an offset agreement.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-1.1-20.3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-3
"Political subdivision"
Status: in_force

Sec. 3. As used in this chapter, "political subdivision" has the meaning set forth in IC 36-1-2-13.

As added by P.L.224-2007, SEC.36.
Ind. Code § 6-1.1-4-44 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-44
Repealed
Status: repealed

As added by P.L.249-2015, SEC.9. Repealed by P.L.204-2016, SEC.11.
Ind. Code § 6-3-3-3 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-3
Taxes paid to other states; liability for income tax to a foreign country
Status: in_force

Sec. 3. (a) Whenever a resident person has become liable for tax to another state upon all or any part of the person's income for a taxable year derived from sources without this state and subject to taxation under IC 6-3-2, the amount of tax paid by the person to the other state shall be credited against the amount of the tax payable by the person. Such credit shall be allowed upon the production to the department of satisfactory evidence of the fact of such payment, except that such application for credit shall not operate to reduce the tax payable under IC 6-3-2 to an amount less than would have been payable were the income from the other state ignored. The credit provided for by this subsection shall not be granted to a taxpayer when the laws of the other state, under which the adjusted gross income in question is subject to taxation, provides for a credit to the taxpayer substantially similar to that granted by subsection (b).

(b) Whenever a nonresident person has become liable for tax to the state where the person resides upon the person's income for the taxable year derived from sources within this state and subject to taxation under IC 6-3-2, the proportion of tax paid by the person to the state where the person resides that the person's income subject to taxation under IC 6-3-2 bears to the person's income upon which the tax so payable to the other state was imposed shall be credited against the tax payable by the person under IC 6-3-2, but only if the laws of the other state grant a substantially similar credit to residents of this state subject to income tax under the laws of such other state, or impose a tax upon the income of its residents derived from sources in this state and exempt from taxation the income of residents of this state. No credit shall be allowed against the amount of the tax on any adjusted gross income taxable under IC 6-3-2 that is exempt from taxation under the laws of the other state.

(c) Notwithstanding subsection (a), if a resident person will be liable for income tax to a foreign country upon the person's income included under the Internal Revenue Code, the income is considered from sources outside the United States under the Internal Revenue Code, and the income is included in the person's Indiana adjusted gross income due solely to an acceleration of the income inclusion for federal income tax purposes, the person may claim the credit allowable under this section by providing evidence to the department of the following:

(1) The foreign country in which the income is subject to tax.

(2) The amount of income included in Indiana adjusted gross income that is derived from the foreign country.

(3) The amount of tax that will be imposed in the foreign country upon the individual's realization of the income under the laws of the foreign country, including any withholding tax or composite tax.

(4) Any other information required by the department.

The department may impose limitations and conditions on the claim under this subsection, including reporting requirements on the part of the person and extensions of statutes of limitations under IC 6-8.1-5-2.

(d) As used in this subsection, "pass through entity tax" means a state net income tax imposed by another state on a pass through entity enacted by the state after 2017 that is substantially similar to that imposed under IC 6-3-2.1. Solely for purposes of this section, an owner of a pass through entity shall be considered liable for tax paid to another state by the pass through entity pursuant to a pass through entity tax imposed by the state (whether elected or otherwise) in an amount equal to that portion of the pass through entity tax representing the pass through entity tax credited to or otherwise attributed to the owner by the pass through entity, and the owner shall be considered to have paid that portion of the tax paid by the pass through entity. The owner of a pass through entity shall also be considered liable for and to have paid state income taxes to another state paid by the pass through entity on behalf of an owner through withholding, a composite return, or otherwise.

Formerly: Acts 1963(ss), c.32, s.303. As amended by P.L.2-1988, SEC.10; P.L.159-2021, SEC.11; P.L.1-2023, SEC.6.
Ind. Code § 6-9-44-6 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-6
Collection procedures
Status: in_force

Sec. 6. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.157-2013, SEC.2.
Ind. Code § 6-9-78.4-9 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-9
Uses of money in the fund
Status: in_force

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

(1) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.

(2) For park and recreation purposes, including the purchase of land for park and recreation purposes.

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

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-1.1-4-4.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.4
Repealed
Status: repealed

As added by P.L.113-2010, SEC.13. Amended by P.L.245-2015, SEC.4. Repealed by P.L.174-2022, SEC.7.
Ind. Code § 6-1.1-21.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-1
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.44. Repealed by P.L.146-2008, SEC.803.
Ind. Code § 6-1.1-13-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-6
Assessed value equalization under a county reassessment plan
Status: in_force

Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after the assessment date in the year in which the reassessment of tangible property in that group of parcels becomes effective. The county assessor shall make any changes, whether increases or decreases, in the assessed values that are necessary in order to equalize these values in that group. In addition, the county assessor shall determine the percent to be added to or deducted from the assessed values in order to make a just, equitable, and uniform equalization of assessments in that group.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.65; P.L.256-2003, SEC.8; P.L.112-2012, SEC.30; P.L.245-2015, SEC.11.
Ind. Code § 6-1.1-3-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-1.5
"Filing date"
Status: in_force

Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an amended return may be filed). The filing date is May 15.

As added by P.L.111-2014, SEC.5.
Ind. Code § 6-3.1-10-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-2.5
"SIC Manual" defined
Status: in_force

Sec. 2.5. As used in this chapter, "SIC Manual" refers to the current edition of the Standard Industrial Classification Manual of the United States Office of Management and Budget.

As added by P.L.379-1987(ss), SEC.9. Amended by P.L.24-1995, SEC.23.
Ind. Code § 6-6-2.5-12 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-12
"Heating oil"
Status: in_force

Sec. 12. As used in this chapter, "heating oil" means a special fuel that is burned in a boiler, furnace, or stove for heating or industrial processing purposes.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-20.2-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-5
Interest on loan
Status: in_force

Sec. 5. Interest may be imposed on the loan at a rate determined by the board.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-24-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1.5
Vacant or abandoned real property list; auction; notice
Status: in_force

Sec. 1.5. (a) If:

(1) any property taxes or special assessments from the prior year's fall installment or before are delinquent on real property as determined under IC 6-1.1-37-10; and

(2) an order from a court or a determination of a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned;

the executive of the county, city, or town may, after providing either the notice required by IC 36-7-37 or section 2.3 of this chapter, certify a list of vacant or abandoned property to the county auditor and attach copies of any orders for necessary repairs for any properties on the list. This list and the attached copies of orders for necessary repairs must be delivered to the county auditor not later than fifty-one (51) days after the first tax payment due date each calendar year.

(b) Upon receiving lists described in subsection (a), the county auditor shall do all the following:

(1) Prepare a combined list of the properties certified by the executive of the county, city, or town.

(2) Delete any property described in that list from the delinquent tax list prepared under section 1 of this chapter.

(3) Provide public notice of the sale of the properties under subsection (c) at least thirty (30) days before the date of the sale, which shall be published in accordance with IC 5-3-1, and post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least twenty-one (21) days before the date of sale.

(4) Certify to the county treasurer that the real property is to be sold at auction under this chapter as required by section 5(h) of this chapter.

(5) Issue a deed to the real property that conveys a fee simple interest to the highest bidder as long as the bid is at least the minimum bid specified in this section.

The minimum bid for a property at the auction under this section is the proportionate share of the actual costs incurred by the county in conducting the sale. Any amount collected from the sale of all properties under this section above the total minimum bids shall first be used to pay the costs of the county, city, or town that certified the property vacant or abandoned for title search and court proceedings. Any amount remaining from the sale shall be certified by the county treasurer to the county auditor for distribution to other taxing units during settlement.

(c) Notice of the sale under this section must contain the following:

(1) A list of real property eligible for sale under this chapter.

(2) A statement that:

(A) the real property included in the list will be sold at public auction to the highest bidder;

(B) the county auditor will issue a deed to the real property that conveys a fee simple interest to the highest bidder that bids at least the minimum bid; and

(C) the owner will have no right to redeem the real property after the date of the sale.

A deed issued under this subdivision to the highest bidder conveys the same fee simple interest in the real property as a deed issued under IC 6-1.1-25.

(3) A statement that the real property will not be sold for less than an amount equal to actual proportionate costs incurred by the county that are directly attributable to the abandoned property sale.

(4) A statement for informational purposes only, describing for each item of real property on the list:

(A) the location of the item of real property by key number, if any, and street address, if any, or a common description of the property other than a legal description;

(B) whether there are one (1) or more orders to make necessary repairs on the real property; and

(C) where information can be found regarding the orders to make necessary repairs for the real property, if any.

The township assessor, or the county assessor if there is no township assessor for the township, upon written request from the county auditor, shall provide the information to be in the notice required by this subsection. A misstatement in the key number or street address does not invalidate an otherwise valid sale.

(5) A statement that the county does not warrant the accuracy of the street address or common description of the property.

(6) A statement that the sale will be conducted at a place designated in the notice and that the sale will continue until all real property has been offered for sale.

(7) A statement that the sale will take place at the times and dates designated in the notice.

Whenever the public auction is to be conducted as an electronic sale, the notice must include a statement indicating that the public auction will be conducted as an electronic sale and a description of the procedures that must be followed to participate in the electronic sale.

(d) For properties that are not sold when initially offered for sale under this section, the county auditor may omit from the notice the descriptions of the tracts or items of real property specified in subsection (c)(1) and (c)(4) for those properties that are to be offered again at subsequent sales under this section if:

(1) the county auditor 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 auditor upon request; and

(2) the descriptions of those tracts or items of real property eligible for sale a second or subsequent time 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 auditor in an alternative form upon request in accordance with section 3.4 of this chapter.

As added by P.L.87-1987, SEC.1. Amended by P.L.55-1988, SEC.10; P.L.60-1988, SEC.5; P.L.83-1989, SEC.2; P.L.31-1994, SEC.4; P.L.39-1994, SEC.3; P.L.2-1995, SEC.25; P.L.169-2006, SEC.14; P.L.66-2014, SEC.6; P.L.247-2015, SEC.7; P.L.187-2016, SEC.1; P.L.99-2018, SEC.3; P.L.1-2025, SEC.84.
Ind. Code § 6-3.5-10-12 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-12
Service charge
Status: in_force

Sec. 12. The following, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter:

(1) The department.

(2) The bureau of motor vehicles under IC 9-14-8-3.

As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.13.
Ind. Code § 6-9-71-8 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-1.1-31.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-5
Revocation of certification; qualification of providers; corrective action plan in contract
Status: in_force

Sec. 5. (a) Subject to section 5.5 of this chapter, the department may revoke a certification issued under section 2 of this chapter for at least three (3) years if it determines:

(1) that information given by an applicant was false; or

(2) the product, provider, or service certified does not meet the minimum requirements of the department.

(b) If a certification is revoked, any Indiana contract that the provider has is void and the contractor may not receive any additional funds under the contract.

(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as:

(1) a software provider;

(2) a service provider; or

(3) a computer equipment provider.

(d) A person may not sell, buy, trade, exchange, option, lease, or rent software, computer equipment, or service to a county under this chapter without a certification from the department.

(e) A contract for computer software, computer equipment, a computer operating program, or computer system service providers under this chapter must contain a provision specifying the following:

(1) The contract is void if the provider's certification is revoked.

(2) For a provider under a corrective action plan under section 5.5 of this chapter, the contract is not void unless the department:

(A) determines that the provider has failed to substantially correct the noncompliance; and

(B) revokes the provider's certification under section 5.5(e) of this chapter.

(f) The department may not limit the number of systems or providers certified by this chapter so long as the system or provider meets the specifications or standards of the department.

As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.230; P.L.228-2005, SEC.27; P.L.156-2024, SEC.20.
Ind. Code § 6-1.1-9-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-8
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.52.
Ind. Code § 6-2.5-1-16.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-16.3
"Digital audiovisual works"
Status: in_force

Sec. 16.3. "Digital audiovisual works" means a series of related images that, when shown in succession, impart an impression of motion, together with accompanying sounds, if any.

As added by P.L.19-2008, SEC.2.
Ind. Code § 6-6-1.1-1008 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1008
Sealing pumps; impoundment of vehicles or tanks; report of meter readings
Status: in_force

Sec. 1008. (a) If any of the conditions specified in subsection (b) occur, the administrator may seal a gasoline pump, gasohol pump, aviation gasoline pump, or marina gasoline pump; impound any vehicle or tank that does not have a sealable pump; and post a sign that states that no transactions involving gasoline or gasohol, or both, can be made at the person's location.

(b) The administrator may take the actions specified in subsection (a) if:

(1) a licensed distributor becomes delinquent in the payment of any amount due under this chapter;

(2) there is evidence that the revenue of a licensed distributor is in jeopardy;

(3) a distributor is operating without the license required by this chapter;

(4) a licensed distributor is operating without the bond, letter of credit, or cash deposit required by this chapter; or

(5) a person has received gasoline in this state and the gasoline tax has not been remitted to the state as required by section 504 of this chapter.

(c) The pumps may be sealed and the sign posted until:

(1) all reports are filed and the fees, taxes, fines, and penalties imposed by this chapter are paid;

(2) the interest and penalties imposed by IC 6-8.1-10-1 and IC 6-8.1-10-2.1 are paid in full;

(3) the license required by this chapter is obtained; and

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

(d) The administrator may require any person operating under this chapter to report meter readings that show the amount of fuel dispensed or used from a metered pump.

(e) The administrator may authorize the state police department to impound any vehicle or tank under subsection (a) on behalf of the department of state revenue.

As added by P.L.97-1987, SEC.12. Amended by P.L.1-1991, SEC.61.
Ind. Code § 6-5.5-2-5.3 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-5.3
Repealed
Status: repealed

As added by P.L.21-1990, SEC.23. Repealed by P.L.6-2000, SEC.5.
Ind. Code § 6-3.5-4-15.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-15.5
Service charge
Status: in_force

Sec. 15.5. (a) The department of state revenue or the bureau of motor vehicles, as applicable, may impose a service charge of fifteen cents ($0.15) for each surtax collected under this chapter.

(b) A service charge imposed under this section by the bureau shall be deposited in the bureau of motor vehicles commission fund.

(c) A service charge imposed under this section by the department of state revenue shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.

[Pre-2016 Title 9 Revision Citations: subsection (a) formerly 9-29-1-10(b); 9-29-1-10(c); subsection (b) formerly 9-29-1-10(d); subsection (c) formerly 9-29-1-10(a).]

As added by P.L.149-2015, SEC.7. Amended by P.L.198-2016, SEC.23.
Ind. Code § 6-8.1-8-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-10
Bank charges incurred through erroneous levy; reimbursement
Status: in_force

Sec. 10. (a) As used in this section, "bank charges" includes:

(1) a financial institution's customary charge for complying with an instruction in a levy; and

(2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy;

that are paid by the taxpayer and not waived or reimbursed by the financial institution.

(b) A taxpayer may file a claim for reimbursement with the department for bank charges incurred by the taxpayer as a result of an erroneous levy under this chapter.

As added by P.L.332-1989(ss), SEC.32.
Ind. Code § 6-4.1-4-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-7
Nonresident decedent; inheritance tax return
Status: reserved

Sec. 7. (a) Except as otherwise provided in section 0.5 of this chapter, the personal representative of a nonresident decedent's estate or the trustee or transferee of property transferred by the decedent shall file an inheritance tax return with the department of state revenue within nine (9) months after the date of the decedent's death. The person filing the return shall file it under oath on the forms prescribed by the department of state revenue. The return shall:

(1) contain a statement of all property interests transferred by the decedent under taxable transfers known to the person filing the return;

(2) indicate the fair market value, as of the appraisal date prescribed by IC 6-4.1-5-1.5, of each property interest included in the statement;

(3) contain an itemized list of all inheritance tax deductions claimed with respect to property interests included in the statement;

(4) contain a list which indicates the name and address of each transferee of the property interests included in the statement and which indicates the total value of the property interests transferred to each transferee; and

(5) contain the name and address of the attorney for the personal representative or for the person filing the return.

(b) If the decedent died testate, the person filing the return shall attach a copy of the decedent's will to the return.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.6; Acts 1980, P.L.57, SEC.10; P.L.67-1988, SEC.2; P.L.252-2001, SEC.4; P.L.6-2010, SEC.3.
Ind. Code § 6-2.5-6-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-16
Refund for research and development equipment
Status: in_force

Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40.

(b) A person is entitled to a refund equal to fifty percent (50%) of the gross retail tax paid by the person under this article in a retail transaction occurring after June 30, 2005, and before July 1, 2007, to acquire research and development equipment.

(c) To receive the refund provided by this section, a person must claim the refund under IC 6-8.1-9 in the manner prescribed by the department.

As added by P.L.193-2005, SEC.11.
Ind. Code § 6-3.1-13-5.3 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-5.3
"NAICS"
Status: in_force

Sec. 5.3. As used in this chapter, "NAICS" refers to the North American Industry Classification System.

As added by P.L.197-2005, SEC.2.
Ind. Code § 6-1.1-11-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-1.5
Eligibility for an exemption on assessment date
Status: in_force

Sec. 1.5. (a) This section applies to an exemption for:

(1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and

(2) an assessment date for a mobile home (including a manufactured home) assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2016.

(b) An award of an exemption from property taxation for tangible property for a particular assessment date must be based on the tangible property's eligibility of the exemption on that assessment date. An act occurring after the assessment date, including a change in:

(1) use, value, character, or ownership of the tangible property; or

(2) the age, disability, or income of any owner, contract buyer, or possessor of tangible property;

does not affect the eligibility of the tangible property for an exemption for that assessment date.

As added by P.L.111-2014, SEC.19.
Ind. Code § 6-8-14-5 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-5
Liability for admissions fee
Status: in_force

Sec. 5. Each person who pays a price for admission to a qualified motorsports facility on a race day is liable for the fee imposed under this chapter.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-7-1-21 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-21
Selling packages with counterfeit stamps; affixing used stamps; offenses
Status: in_force

Sec. 21. (a) A distributor or other person who knowingly sells or offers for sale an individual package that has been affixed with a fraudulent, spurious, imitation, or counterfeit stamp, or stamp which has been previously affixed, commits a Level 5 felony.

(b) A person who knowingly affixes to an individual package either a fraudulent, spurious, imitation, or counterfeit stamp or a stamp which has previously been affixed to an individual package commits a Level 5 felony.

Formerly: Acts 1947, c.222, s.20. As amended by Acts 1978, P.L.2, SEC.645; Acts 1980, P.L.60, SEC.4; P.L.158-2013, SEC.101; P.L.128-2026, SEC.51.
Ind. Code § 6-8.1-14-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 14 / Section 6-8.1-14-2
Taxpayer input
Status: in_force

Sec. 2. The department shall accept proposals from taxpayers at the hearing for changes in statutes and rules to better implement the findings set forth in IC 6-8.1-11-2.

As added by P.L.332-1989(ss), SEC.39. Amended by P.L.1-2010, SEC.37.
Ind. Code § 6-1.1-6-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-9
Parcel description
Status: in_force

Sec. 9. (a) Except as provided in subsections (b) and (c), a person who:

(1) wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands; or

(2) submits a revised application due to:

(A) the partial withdrawal of existing classified land;

(B) division of the parcel related to a conveyance; or

(C) the combination of contiguous lands;

must have the parcel described by a professional surveyor. The parcel must be described by metes and bounds or other professionally accepted practices and must locate the parcel with reference to an established corner. In addition, the description must identify the parcel by section, township, range, and county references. The professional surveyor shall prepare plats of the parcel in ink, and the professional surveyor shall prepare the plats on the scale, and in the number, prescribed by the department of natural resources.

(b) The professional surveyor may use a geo-referenced aerial photograph in order to prepare a description of the parcel. However, the professional surveyor's description must be accurate, and it must meet the requirements specified in subsection (a). If a geo-referenced aerial photograph is used, that fact shall be noted on the application referred to in section 11 of this chapter.

(c) The natural resources commission may adopt rules to allow other means of depicting and identifying parcels classified as native forest land, forest plantation, or wildlands under this section provided that the means do not result in a real property description of the parcel.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.9; P.L.66-2006, SEC.10; P.L.57-2013, SEC.3; P.L.219-2014, SEC.2.
Ind. Code § 6-9-45.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-8
Food and beverage tax
Status: in_force

Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015.

(b) The rate of the tax imposed under this chapter equals two percent (2%) of the gross retail income on the transaction.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-5.5-1-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-1
Application of definitions
Status: in_force

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

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-26-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-1
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.17; P.L.90-2002, SEC.214. Repealed by P.L.232-2017, SEC.26.
Ind. Code § 6-3.1-38.1-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-4
"Qualified railroad expenditures"
Status: in_force

Sec. 4. As used in this chapter, "qualified railroad expenditures" means gross expenditures for maintenance, reconstruction, or replacement of railroad infrastructure, including track, roadbed, bridges, crossings, signals, industrial leads and sidings, and track related structures, owned or leased by a Class II or Class III railroad located in Indiana. The term does not include expenditures used to generate a federal tax credit or expenditures funded by a state or federal grant.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-1.1-46-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-1
Definitions
Status: in_force

Sec. 1. The following definitions apply throughout this chapter:

(1) "Deduction allowance period" for a county means the period:

(A) beginning on January 1 of the year immediately following the year in which the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and

(B) ending on January 1 of the year immediately following the year in which the fifth anniversary of the termination date of the eligible transfer period occurs, if the county fiscal body has adopted an ordinance specifying the termination date of the eligible transfer period under section 4 of this chapter.

(2) "Eligible transfer period" for a county means the period:

(A) beginning on the date the county fiscal body adopts an ordinance under section 2 of this chapter to have this chapter apply in the county; and

(B) ending on the termination date specified in an ordinance adopted by the county fiscal body under section 4 of this chapter, if any.

(3) "Land bank" has the meaning set forth in IC 36-7-38-1.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-9-19-7 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-7
Commission; handling and expenditure of money
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.97-1983, SEC.3.
Ind. Code § 6-1.1-36-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-6
Fiduciaries; filing personal property tax return
Status: in_force

Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the fiduciary shall file the required return within sixty (60) days after the date on which he receives possession or control of the property.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-7.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-40-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-13
Benefit performance waiver certificate
Status: in_force

Sec. 13. Instead of the additional information required by section 12 of this chapter to show compliance with a statement of benefits approved under section 9 of this chapter, the property owner may substitute a benefit performance waiver certificate issued by the commission. The commission may issue a certificate if it finds that causes beyond the reasonable control of the property owner are preventing realization of the benefits identified in the statement of benefits and if it finds that the purposes of the chapter are served by allowing the deduction.

As added by P.L.62-1988, SEC.1.
Ind. Code § 6-1.1-21.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-4
"Base assessed value"
Status: in_force

Sec. 4. As used in this chapter, "base assessed value" means the base assessed value as that term is defined or used in:

(1) IC 6-1.1-39-5(i);

(2) IC 8-22-3.5-9(a);

(3) IC 8-22-3.5-9.5;

(4) IC 36-7-14-39(a);

(5) IC 36-7-14-39.2;

(6) IC 36-7-14-39.3(c);

(7) IC 36-7-14-48;

(8) IC 36-7-14.5-12.5;

(9) IC 36-7-15.1-26(a);

(10) IC 36-7-15.1-26.2(c);

(11) IC 36-7-15.1-35(a);

(12) IC 36-7-15.1-35.5;

(13) IC 36-7-15.1-53;

(14) IC 36-7-15.1-55(c);

(15) IC 36-7-30-25(a)(2);

(16) IC 36-7-30-26(c);

(17) IC 36-7-30.5-30; or

(18) IC 36-7-30.5-31.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.1-2003, SEC.27; P.L.146-2008, SEC.232; P.L.157-2026, SEC.81.
Ind. Code § 6-9-60-1 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-1
Application
Status: in_force

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

(b) The:

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

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

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

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

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-4.1-10-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-1
Refund for illegally or erroneously collected tax; time for filing
Status: in_force

Sec. 1. (a) A person may file with the department of state revenue a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) which has been erroneously or illegally collected. Except as provided in section 2 of this chapter, the person must file the claim within:

(1) three (3) years after the tax is paid; or

(2) one (1) year after the tax is finally determined under IC 6-4.1-5-10;

whichever is later.

(b) A person must file a claim for a refund on a form prescribed by the department of state revenue. The claim must include:

(1) the amount of the refund claimed; and

(2) the reason the person is entitled to a refund.

(c) The amount of the refund that a person is entitled to receive under this chapter equals the amount of the erroneously or illegally collected tax, plus interest calculated as specified in subsection (d).

(d) If a tax payment that has been erroneously or illegally collected is not refunded within ninety (90) days after the later of the date on which:

(1) the refund claim is filed with the department of state revenue; or

(2) the department of state revenue receives:

(A) the inheritance tax return and order required under IC 6-4.1-5-10, in the case of a resident decedent; or

(B) the inheritance tax return, in the case of a nonresident decedent;

interest accrues at the rate of six percent (6%) per annum computed from the date under subdivision (1) or (2), whichever applies, until the tax payment is refunded.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.25; P.L.211-2007, SEC.33; P.L.182-2009(ss), SEC.232; P.L.205-2013, SEC.111.
Ind. Code § 6-2.5-3.5-23 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-23
Consequences for failure to pay and failure to file
Status: in_force

Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.

(b) A distributor that fails to file the reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-15-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-13
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-8.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.232-2017, SEC.20.
Ind. Code § 6-1.1-30-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-1.5
Legalization of appointment of commissioner before March 28, 2002
Status: in_force

Sec. 1.5. The appointment by the governor of the commissioner of the department of local government finance before March 28, 2002, is legalized and validated as if the appointment had been made on or after March 28, 2002.

As added by P.L.220-2011, SEC.130.
Ind. Code § 6-1.1-48-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-17
Property tax exemption; conditions; dissolution
Status: in_force

Sec. 17. (a) If a designating body designates an area of land as an urban agricultural zone, the designating body may by ordinance or resolution exempt land located partially or wholly within an urban agricultural zone from property taxation.

(b) Upon adopting an ordinance or resolution to exempt an area of land within an urban agricultural zone from property taxation, a designating body must state in the ordinance or resolution that:

(1) the land may only be used for farming practices; and

(2) if the land is not used for farming practices or used in any manner that is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by a designating body, then the land becomes subject to property tax.

(c) If a designating body dissolves an urban agricultural zone under section 15 of this chapter, the land within an area that had been designated as an urban agricultural zone and exempt from property taxation under this chapter is no longer exempt and becomes subject to property tax.

(d) A designating body may not exercise any of its powers to enact ordinances affecting an urban agricultural zone in a manner that would unreasonably restrict or regulate farming practices unless the restrictions or regulations bear a direct relationship to public health or safety.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-6-16-2 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-2
Imposition of tax; tax rate
Status: in_force

Sec. 2. (a) An excise tax, known as the vehicle sharing excise tax, is imposed upon the sharing of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.

(b) The vehicle sharing excise tax imposed upon the sharing of a passenger motor vehicle or truck equals:

(1) the gross retail income received by the retail merchant for the sharing of the passenger motor vehicle or truck; multiplied by

(2) two percent (2%).

(c) The gross retail income from each transaction under this section is the total amount of consideration paid by the shared vehicle driver, including the payment of any fee, commission, or other charge by the peer to peer vehicle sharing program, except that it does not include any taxes on such a transaction.

As added by P.L.108-2019, SEC.128.
Ind. Code § 6-2.5-14-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-1
Establishment of amnesty program
Status: in_force

Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transaction.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-3.6-7-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-15
Miami County; additional rate for county jail; uses
Status: in_force

Sec. 15. (a) This section applies only to Miami County.

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

(1) underemployment in relation to similarly situated counties; and

(2) the presence of a United States government military base or other military installation that is completely or partially inactive or closed.

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

(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:

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

(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail.

(d) Revenue raised from a tax imposed under this section may be used only for the purposes of paying the costs of financing, constructing, acquiring, renovating, equipping, operating, and maintaining a county jail, including the repayment of bonds issued, or leases entered into, for financing, constructing, acquiring, renovating, and equipping a county jail.

As added by P.L.243-2015, SEC.10. Amended by P.L.255-2017, SEC.26.
Ind. Code § 6-1.1-25-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-7
Termination of purchaser's lien
Status: in_force

Sec. 7. (a) If the:

(1) purchaser;

(2) purchaser's successors or assigns; or

(3) purchaser of the certificate of sale under IC 6-1.1-24;

fails to file the petition within the period provided in section 4.6 of this chapter, that person's lien against the real property terminates at the end of that period. However, this section does not apply if the state or a political subdivision is the holder of the certificate of sale.

(b) If the notice under section 4.5 of this chapter is not given within the period specified in section 4.5(a)(3) or 4.5(c)(3) of this chapter, the lien of the:

(1) purchaser of the property; or

(2) purchaser of the certificate of sale under IC 6-1.1-24;

against the real property terminates at the end of that period.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.87-1987, SEC.9; P.L.61-1991, SEC.4; P.L.37-1992, SEC.5; P.L.39-1994, SEC.19; P.L.31-1994, SEC.7; P.L.2-1995, SEC.28; P.L.124-1998, SEC.9; P.L.139-2001, SEC.19; P.L.170-2003, SEC.13; P.L.251-2015, SEC.25.
Ind. Code § 6-8-11-2 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-2
"Dependent"
Status: in_force

Sec. 2. As used in this chapter, "dependent" means any of the following:

(1) The spouse of an employee.

(2) An employee's child who is one (1) of the following:

(A) Less than nineteen (19) years of age.

(B) Less than twenty-three (23) years of age and enrolled as a full-time student at an accredited college or university.

(C) Legally entitled to the provision by the employee of proper or necessary subsistence, education, medical care, or other care necessary for the child's health, guidance, or well-being, and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States.

(D) Mentally or physically incapacitated to the extent that the child is not self-sufficient.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-3.6-6-2.8 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.8-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

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

As added by P.L.95-2022, SEC.4. Amended by P.L.236-2023, SEC.80. Repealed by P.L.68-2025, SEC.122.
Ind. Code § 6-6-2.5-55 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-55
Notice of discontinuance, sale, or transfer of business; content; liability
Status: in_force

Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the department in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to issuance of the notice.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-8-1-6 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-6
"Producer" defined
Status: in_force

Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum directly from the land.

Formerly: Acts 1947, c.278, s.6. As amended by P.L.109-1988, SEC.10; P.L.128-2026, SEC.55.
Ind. Code § 6-3.6-2-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-3
"Allocation amount"
Status: in_force

Sec. 3. "Allocation amount" refers to an amount that qualifies as an allocation amount under IC 6-3.6-6.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-12
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-27-7.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.332-1989(ss), SEC.48.
Ind. Code § 6-6-1.1-301 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-301
Exemptions
Status: in_force

Sec. 301. The following transactions are exempt from the gasoline tax:

(1) Gasoline exported from Indiana to another state, territory, or foreign country.

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

(3) Gasoline sold to a post exchange or other concessionaire on a federal reservation within Indiana; however, the post exchange or concessionaire shall collect, report, and pay to the administrator any tax permitted by federal law on gasoline sold.

(4) Gasoline used by a licensed distributor for any purpose other than the generation of power for the propulsion of motor vehicles upon the public highways.

(5) Gasoline received by a licensed distributor and thereafter lost or destroyed, except by evaporation, shrinkage, or unknown cause, while the distributor is still the owner.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.3; Acts 1980, P.L.51, SEC.14.
Ind. Code § 6-3.6-3-2.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-2.5
Annual submission of a county's, city's, or town's debt service obligations payable from local income tax revenue
Status: in_force

Effective 7-1-2027.

Sec. 2.5. (a) As used in this section, "debt service obligations" refers to:

(1) the principal and interest payable during a calendar year on bonds;

(2) lease rental payments payable during a calendar year on leases; and

(3) any amount required under an agreement for bonds or leases to be deposited in a sinking fund or other reserve during a calendar year;

of a county, city, or town payable from local income taxes.

(b) Before August 1 of each calendar year, the fiscal officer of each county, city, and town shall provide the department of local government finance with the total amount of the county's, city's, or town's debt service obligations payable from local income tax revenues that will be due in the ensuing calendar year and, upon request by the department of local government finance, any additional ensuing calendar years.

(c) The department of local government finance shall annually determine whether each county, city, or town with debt service obligations due in the ensuing year has timely submitted to the department of local government finance the information required under this section.

As added by P.L.157-2026, SEC.113.
Ind. Code § 6-1.1-11-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-7
Notice of action by the county property tax assessment board of appeals; action by county assessor and county auditor; appeal
Status: in_force

Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application.

(b) If the county property tax assessment board of appeals approves the exemption, in whole or part:

(1) the county assessor shall notify the county auditor of the approval; and

(2) the county auditor shall note the board's action on the tax duplicate.

The county auditor's notation is notice to the county treasurer that the exempt property shall not be taxed for the current year unless otherwise ordered by the department of local government finance.

(c) If the exemption application is disapproved by the county property tax assessment board of appeals, the county assessor shall notify the applicant by mail. Within forty-five (45) days after the notice is mailed, the owner may, in the manner prescribed in IC 6-1.1-15-3, petition the Indiana board to review the county property tax assessment board of appeals' determination.

(d) If the county property tax assessment board of appeals fails to approve or disapprove an exemption application within one hundred eighty (180) days after the owner files an application for exemption under this chapter, the owner may, before the county property tax assessment board of appeals approves or disapproves the exemption application, petition the Indiana board to approve or disapprove the exemption application as authorized under IC 6-1.1-15-3(g).

(e) A petition to the Indiana board under this section shall be conducted in the same manner as appeals under IC 6-1.1-15-4 through IC 6-1.1-15-8.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.41; P.L.90-2002, SEC.104; P.L.264-2003, SEC.9; P.L.196-2016, SEC.1.
Ind. Code § 6-3.6-7-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-12
Jasper County; additional rate for criminal justice facilities; uses; balance transfer to county highway fund
Status: in_force

Sec. 12. (a) This section applies only to Jasper County.

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

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

(A) jail facilities;

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

(C) other criminal justice facilities; and

(D) related buildings and parking facilities;

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

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

(c) The county council may, by ordinance, determine that additional local income tax revenue is also needed in the county to operate or maintain any of the facilities described in subsection (b)(1)(A) through (b)(1)(D) that are located in the county. The county council may make a determination under both this subsection and subsection (b).

(d) The county council may impose a tax rate of:

(1) fifteen-hundredths percent (0.15%);

(2) two-tenths percent (0.2%); or

(3) twenty-five hundredths percent (0.25%);

on the adjusted gross income of local taxpayers if the adopting body makes a finding and determination set forth in subsection (b) or (c).

(e) If the county council imposes the tax under this section to pay for the purposes described in both subsections (b) and (c), when:

(1) the financing, construction, acquisition, improvement, renovation, and equipping described in subsection (b) are completed; and

(2) all bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in subsection (b) are fully paid;

the county council shall, subject to subsection (d), establish a tax rate under this section by ordinance such that the revenue from the tax does not exceed the costs of operating and maintaining the jail facilities described in subsection (b)(1)(A). The tax rate may not be imposed at a rate greater than is necessary to carry out the purposes described in subsections (b) and (c), as applicable.

(f) The tax imposed under this section may be imposed only until the latest of the following:

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

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

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

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

(h) The county treasurer shall establish a criminal justice facilities revenue fund to be used only for purposes described in this section. Revenue derived from the tax imposed under this section shall be deposited in the criminal justice facilities revenue fund.

(i) Revenue derived from the tax imposed under this section:

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

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

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

(j) Notwithstanding any other law, money remaining in the criminal justice facilities revenue fund established under subsection (h) after the tax imposed by this section is terminated under subsection (f) shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.60.
Ind. Code § 6-3-1-8 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-8
"Gross income"
Status: in_force

Sec. 8. The term "gross income" shall mean gross income as defined by section 61(a) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.108.
Ind. Code § 6-8.1-3-20 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-20
Duty to enter a memorandum of understanding with the Indiana gaming commission
Status: in_force

Sec. 20. (a) The department shall enter a memorandum of understanding with the Indiana gaming commission authorizing the commission's unlawful gaming enforcement division to conduct actions to revoke retail merchant certificates under IC 6-2.5-8-7(a)(7) in the manner specified in the memorandum of understanding.

(b) A memorandum of understanding entered into under this section must comply with the requirements of IC 4-33-19-8.

(c) The memorandum of understanding required by this section must be entered into before January 1, 2008.

As added by P.L.227-2007, SEC.59. Amended by P.L.118-2024, SEC.19.
Ind. Code § 6-2.5-6-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-6
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.146-2020, SEC.14.
Ind. Code § 6-8.1-1-4.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-4.5
"Periodic tax"
Status: in_force

Sec. 4.5. "Periodic tax" means a listed tax for which a return or report is required to be filed and the tax is required to be remitted four (4) times or more in a calendar year. The term does not include:

(1) an estimated tax payment under IC 6-3-2.1-6, IC 6-3-4-4.1, IC 6-3-4-4.2, or IC 6-5.5-6-3; or

(2) a withholding payment required to be remitted quarterly under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15.

For purposes of this section, if a provision of the law relating to a listed tax permits a taxpayer to file returns or reports or remit the tax less frequently than four (4) times per calendar year, the listed tax is considered a periodic tax for a taxpayer who files or remits less frequently. The term includes a tax imposed on a purchaser if the purchaser fails to remit a periodic tax to a retail merchant.

As added by P.L.118-2024, SEC.18. Amended by P.L.205-2025, SEC.21.
Ind. Code § 6-8.1-1-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-1.5
"Commissioner"
Status: in_force

Sec. 1.5. Except as provided in section 3 of this chapter, "commissioner" refers to the commissioner of the department.

As added by P.L.332-1989(ss), SEC.17.
Ind. Code § 6-7-3-17 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-17
Controlled substance tax fund; monthly distributions and transfers; certification to state comptroller; warrants
Status: in_force

Sec. 17. (a) All distributions and transfers from the controlled substance tax fund shall be paid monthly by the fifteenth of the month following the month of collection.

(b) The department shall certify to the state comptroller the amount to be distributed to each law enforcement agency that is entitled to receive an award under section 16 of this chapter. The treasurer of state shall make the distributions upon warrants issued by the state comptroller.

As added by P.L.50-1992, SEC.1. Amended by P.L.9-2024, SEC.217.
Ind. Code § 6-7-1-36 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-36
Evasion of tax; offense
Status: in_force

Sec. 36. It is a Class C misdemeanor for a person to make any false report or false statement in any report, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter.

Formerly: Acts 1947, c.222, s.28a; Acts 1969, c.324, s.3. As amended by Acts 1978, P.L.2, SEC.649.
Ind. Code § 6-1.1-40-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-14
Correction of deduction errors
Status: in_force

Sec. 14. If:

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

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

the county auditor shall apply the correction of the error in the manner that corrections are applied under IC 6-1.1-12.1-15.

As added by P.L.219-2007, SEC.85.
Ind. Code § 6-1.1-6.2-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-8
Repealed
Status: repealed

As added by P.L.58-1985, SEC.1. Amended by P.L.8-1993, SEC.76. Repealed by P.L.186-2003, SEC.81.
Ind. Code § 6-1.1-30-1.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-1.3
Treatment of references to the state board of tax commissioners
Status: in_force

Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that:

(1) was enacted before January 1, 2002;

(2) has not been codified as part of the Indiana Code; and

(3) requires the state board of tax commissioners to take an action after December 31, 2001.

As added by P.L.220-2011, SEC.129.
Ind. Code § 6-3.1-4-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-6
Federal credit expiration date inapplicable
Status: in_force

Sec. 6. Notwithstanding Section 41 of the Internal Revenue Code, the termination date in Section 41(h) of the Internal Revenue Code does not apply to a taxpayer who is eligible for the credit under this chapter for the taxable year in which the Indiana qualified research expense is incurred.

As added by P.L.51-1984, SEC.1. Amended by P.L.53-1984, SEC.2; P.L.57-1990, SEC.5; P.L.43-1992, SEC.10; P.L.76-1993, SEC.1; P.L.19-1994, SEC.9; P.L.8-1996, SEC.8; P.L.4-2000, SEC.13; P.L.192-2002(ss), SEC.90; P.L.224-2003, SEC.191; P.L.81-2004, SEC.12.
Ind. Code § 6-8.1-1-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-5
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.77, SEC.20; P.L.73-1983, SEC.15; P.L.76-1985, SEC.5. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-1.1-12-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-0.7
Mortgage deduction; filing; appointees to act for elderly, blind, or disabled persons
Status: in_force

Sec. 0.7. Any individual who is sixty-five (65) years of age, is blind, or has a disability (within the meaning of section 11 of this chapter, before its expiration) may appoint an individual eighteen (18) years of age or older to act on the individual's behalf for purposes of filing property tax deduction statements for any deductions provided by this chapter. If a statement is filed by an appointee, the appointee's name, address, and telephone number must be included in the statement.

As added by Acts 1981, P.L.25, SEC.2. Amended by P.L.99-2007, SEC.21; P.L.68-2025, SEC.19.
Ind. Code § 6-1.5-3-1 — Indiana Code / Title 6 / Article 1.5 / Chapter 3 / Section 6-1.5-3-1
Hiring employees; compensation
Status: in_force

Sec. 1. (a) To properly and efficiently perform its duties, the Indiana board may, subject to the limitations in subsection (c), hire employees under this section.

(b) Each member and each employee of the Indiana board shall receive:

(1) an annual salary to be fixed in the manner prescribed in IC 4-12-1-13; and

(2) the same mileage and travel allowances that other state employees receive.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-2.5-3.5-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-10
"Refiner"
Status: in_force

Sec. 10. As used in this chapter, "refiner" means a person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-4-31 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-31
Department of local government finance check of local assessment activities; state conducted activities; payment of bills for services; determinations by county commissioners or city-county council
Status: in_force

Sec. 31. (a) The department of local government finance shall periodically check the conduct of:

(1) a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter;

(2) work required to be performed by local officials under 50 IAC 21; and

(3) other property assessment activities in the county, as determined by the department.

The department of local government finance may inform township assessors (if any), county assessors, and the presidents of county councils in writing if its check reveals that the reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, or other property assessment activities are not being properly conducted, work required to be performed by local officials under 50 IAC 21 is not being properly conducted, or property assessments are not being properly made.

(b) The failure of the department of local government finance to inform local officials under subsection (a) shall not be construed as an indication by the department that:

(1) a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter or other property assessment activities are being properly conducted;

(2) work required to be performed by local officials under 50 IAC 21 is being properly conducted; or

(3) property assessments are being properly made.

(c) If the department of local government finance:

(1) determines under subsection (a) that a reassessment of a group of parcels under a county's reassessment plan prepared under section 4.2 of this chapter or other assessment activities are not being properly conducted; and

(2) informs:

(A) the township assessor (if any) of each affected township;

(B) the county assessor; and

(C) the president of the county council;

in writing under subsection (a);

the department may order a state conducted assessment or reassessment under section 31.5 of this chapter to begin not less than sixty (60) days after the date of the notice under subdivision (2).

(d) If the department of local government finance:

(1) determines under subsection (a) that work required to be performed by local officials under 50 IAC 21 is not being properly conducted; and

(2) informs:

(A) the township assessor of each affected township (if any);

(B) the county assessor; and

(C) the president of the county council;

in writing under subsection (a);

the department may conduct the work or contract to have the work conducted to begin not less than sixty (60) days after the date of the notice under subdivision (2). If the department determines during the period between the date of the notice under subdivision (2) and the proposed date for beginning the work or having the work conducted that work required to be performed by local officials under 50 IAC 21 is being properly conducted, the department may rescind the order.

(e) If the department of local government finance contracts to have work conducted under subsection (d), the department shall forward the bill for the services to the county and the county shall pay the bill under the same procedures that apply to county payments of bills for assessment or reassessment services under section 31.5 of this chapter.

(f) A county council president who is informed by the department of local government finance under subsection (a) shall provide the information to the board of county commissioners. A board of county commissioners that receives information under this subsection may adopt an ordinance to do either or both of the following:

(1) Determine that:

(A) the information indicates that the county assessor has failed to perform adequately the duties of county assessor; and

(B) by that failure the county assessor forfeits the office of county assessor and is subject to removal from office by an information filed under IC 34-17-2-1(b).

(2) Determine that:

(A) the information indicates that one (1) or more township assessors in the county have failed to perform adequately the duties of township assessor; and

(B) by that failure the township assessor or township assessors forfeit the office of township assessor and are subject to removal from office by an information filed under IC 34-17-2-1(b).

(g) A city-county council that is informed by the department of local government finance under subsection (a) may adopt an ordinance making the determination or determinations referred to in subsection (f).

As added by P.L.14-1983, SEC.2. Amended by P.L.90-2002, SEC.44; P.L.228-2005, SEC.11; P.L.146-2008, SEC.81; P.L.113-2010, SEC.17; P.L.112-2012, SEC.21; P.L.86-2018, SEC.36.
Ind. Code § 6-7-1-27 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-27
Mutilated stamps; replacement; unused stamps; refund; written authorization of department to sell or transfer stamps
Status: in_force

Sec. 27. (a) Distributors shall notify the department when stamps or individual packages to which stamps have been affixed have become mutilated, or otherwise unfit for use. The department shall issue replacement stamps to the distributor without cost if the department determines that the stamps have not evidenced a taxable transaction.

(b) Any unused stamps may be returned to the department by the distributor who purchased such stamps, and the department shall then refund to such distributor an amount equal to that paid therefor.

(c) Sales and transfers of stamps by one (1) registered cigarette distributor to another registered cigarette distributor are not permitted unless authorization is given in writing by the department.

(d) Cigarettes sold by registered distributors to other registered distributors must not be accompanied by loose stamps.

Formerly: Acts 1947, c.222, s.26. As amended by P.L.128-2026, SEC.52.
Ind. Code § 6-6-4.1-25 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-25
Registration or licensure of vehicle required to obtain annual motor carrier fuel tax permit or license; proof of issuance of permit or license
Status: in_force

Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from the department. The bureau of motor vehicles may not register or license a motor bus, truck, tractor, trailer, or semitrailer used or intended to be used by the owner for transportation of property until the owner furnishes the bureau of motor vehicles with reasonable proof that the owner has a permit or license issued by the department.

As added by P.L.69-1991, SEC.16. Amended by P.L.129-2001, SEC.17.
Ind. Code § 6-3.1-13-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-13
Purposes for which credit may be awarded; years for which credit claimed
Status: in_force

Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following:

(1) To foster job creation in Indiana.

(2) To foster job retention in Indiana.

(b) The credit shall be claimed for the taxable years specified in the taxpayer's tax credit agreement.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.42; P.L.4-2005, SEC.69; P.L.167-2014, SEC.5; P.L.74-2020, SEC.9.
Ind. Code § 6-3.6-2-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-1
Applicability
Status: in_force

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

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-2.5-7-2.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-2.5
Repealed
Status: repealed

As added by P.L.81-1983, SEC.3. Amended by P.L.277-2013, SEC.5. Repealed by P.L.218-2017, SEC.5.
Ind. Code § 6-6-15-4 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-4
Exemptions
Status: in_force

Sec. 4. (a) A transaction involving the rental of heavy rental equipment is exempt from the tax imposed by this chapter if any of the following apply:

(1) The rentee is:

(A) the United States government;

(B) the state;

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

(D) an agency or instrumentality of an entity described in clauses (A) through (C).

(2) The transaction is a subrent of the heavy rental equipment from a rentee to another person, and the rentee was liable for the tax imposed under this chapter.

(3) The heavy rental equipment is rented for mining purposes or would be eligible for a property tax abatement deduction under IC 6-1.1-12.1 during the calendar year if the rentee was considered the owner of the equipment for income tax purposes or property tax purposes.

(b) A rentee asserting an exemption under subsection (a) shall complete the form prescribed by the department and the retail merchant may rely on the completed form.

As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.27.
Ind. Code § 6-9-57-2 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-2
Definitions
Status: in_force

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

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-9-57-1 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-1
Applicability of chapter
Status: in_force

Sec. 1. This chapter applies to Decatur County.

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-1.1-12.1-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-10
Retroactive approval of statement of benefits; applicability
Status: in_force

Sec. 10. (a) This section applies to a town having a population of more than one thousand (1,000) located in a county having a population of more than twenty-eight thousand (28,000) and less than twenty-eight thousand one hundred eighty-one (28,181).

(b) Notwithstanding sections 3 and 4.5 of this chapter, the submission of a statement of benefits to a designating body subsequent to the installation of new manufacturing equipment and the initiation of the rehabilitation or redevelopment of real estate and the designating body's retroactive approval of that statement of benefits are legalized and validated for 1993 and subsequent assessment years, subject to the limitations set forth in section 5(e) of this chapter.

As added by P.L.32-1994, SEC.1. Amended by P.L.170-2002, SEC.18; P.L.119-2012, SEC.21; P.L.104-2022, SEC.23.
Ind. Code § 6-6-11-13 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-13
Payments; bureau of motor vehicles
Status: in_force

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles.

(b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehicles under IC 9-18 (before its expiration), IC 9-18.1, and IC 6-6-5. When the boat owner pays the tax and fees, the owner is entitled to receive the registration decals.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.19; P.L.70-1991, SEC.3; P.L.2-1991, SEC.49; P.L.1-1992, SEC.24; P.L.80-1993, SEC.4; P.L.62-1996, SEC.2; P.L.46-2006, SEC.1; P.L.198-2016, SEC.52; P.L.256-2017, SEC.76; P.L.178-2019, SEC.30; P.L.164-2020, SEC.9.
Ind. Code § 6-6-5-7.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-7.5
Repealed
Status: repealed

As added by P.L.176-2001, SEC.1. Repealed by P.L.2-2005, SEC.131.
Ind. Code § 6-3.1-11-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-17
Carryover of excess credit; carryback or refund of unused credit barred
Status: in_force

Sec. 17. (a) If the amount determined under section 16(b) of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year.

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

As added by P.L.379-1987(ss), SEC.11.
Ind. Code § 6-8-1-14 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-14
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.14. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-13-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-17
Amount of credit awarded; factors; conditions for a project without a physical location in Indiana
Status: in_force

Sec. 17. (a) If the applicant proposes a project that will be located at a physical location in Indiana, in determining the credit amount that should be awarded to an applicant under section 15 of this chapter that proposes a project to create jobs in Indiana, the corporation may take into consideration the following factors:

(1) The economy of the county where the projected investment is to occur.

(2) The potential impact on the economy of Indiana.

(3) The incremental payroll attributable to the project.

(4) The capital investment attributable to the project.

(5) The amount the average wage paid by the applicant exceeds the average wage paid:

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

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

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

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

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

(6) The costs to Indiana and the affected political subdivisions with respect to the project.

(7) The financial assistance and incentives that are otherwise provided by Indiana and the affected political subdivisions.

(8) The extent to which the incremental income tax withholdings attributable to the applicant's project are needed for the purposes of an incremental tax financing fund or industrial development fund under IC 36-7-13 or a certified technology park fund under IC 36-7-32.

As appropriate, the corporation shall consider the factors in this subsection to determine the credit amount awarded to an applicant for a project to retain existing jobs in Indiana under section 15.5 of this chapter.

(b) Subject to the limitations of subsection (c), if an applicant proposes a project that proposes to create new jobs in Indiana but does not propose a physical location in Indiana, the corporation may consider the following factors:

(1) The potential impact on the economy in Indiana.

(2) The incremental payroll attributable to the project.

(3) The amount of average wage paid by the applicant that exceeds the average wage paid to all employees working in the same NAICS industry sector to which the applicant's business belongs in Indiana.

(4) The cost to Indiana with respect to the project.

(5) The financial assistance and incentives that are otherwise provided by Indiana.

(6) The extent of Indiana income tax that is paid by eligible employees.

(c) An applicant proposing a project that meets the requirements of subsection (b) must propose:

(1) to create at least fifty (50) new full-time jobs; and

(2) to pay an average hourly wage of at least one hundred fifty percent (150%) of the state average wage;

in order to be eligible to receive a credit under this chapter.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.46; P.L.4-2005, SEC.74; P.L.197-2005, SEC.6; P.L.135-2022, SEC.7.
Ind. Code § 6-3.5-5-13 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-13
Remittance and reporting of wheel tax by department
Status: in_force

Sec. 13. If the wheel tax for a commercial vehicle is collected directly by the department of state revenue, the commissioner of the department of state revenue shall:

(1) remit the wheel tax to, and file a wheel tax collections report with, the appropriate county treasurer; and

(2) file a wheel tax collections report with the county auditor;

in the same manner and at the same time that the bureau of motor vehicles is required to remit and report under section 11 of this chapter.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.211-2007, SEC.32; P.L.198-2016, SEC.26.
Ind. Code § 6-1.1-20.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-1
"Board"
Status: in_force

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

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-6-1.1-105 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-105
Citation to prior law
Status: in_force

Sec. 105. If a provision of the prior motor fuel or marine fuel tax laws (IC 6-6-1 and IC 6-6-1.5) has been replaced in the same form or in a restated form, by a provision of this chapter, then a citation to the provision of the prior law shall be construed as a citation to the corresponding provision of this chapter.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-8.1-15-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-11
"Serving carrier" defined
Status: in_force

Sec. 11. As used in this chapter, "serving carrier" means a facilities based carrier providing mobile telecommunications service to a customer outside a home service provider's or reseller's licensed service area.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-2.5-4-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-17
Computer software maintenance contracts
Status: in_force

Sec. 17. A person is a retail merchant making a retail transaction when the person enters into a computer software maintenance contract to provide future updates or upgrades to computer software.

As added by P.L.113-2010, SEC.49.
Ind. Code § 6-1.1-42-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-17
Application for assessed valuation deduction
Status: in_force

Sec. 17. (a) A person may apply for an assessed valuation deduction for:

(1) real property; and

(2) personal property;

located in an area designated as a brownfield revitalization zone.

(b) An application for a deduction for an improvement to a brownfield revitalization zone or personal property located in a brownfield revitalization area must:

(1) be submitted to the designating body before the date that the improvement is initiated or, if the deduction is for personal property, the property is brought into the area;

(2) contain sufficient information for the designating body to approve the deduction; and

(3) be submitted in the form prescribed by the department of local government finance.

As added by P.L.59-1997, SEC.1. Amended by P.L.90-2002, SEC.283; P.L.146-2008, SEC.302.
Ind. Code § 6-6-15-7 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-7-b
Heavy equipment rental excise tax account; distributions and apportionment of the tax
Status: in_force

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

Sec. 7. (a) All revenues collected from the heavy equipment rental excise tax must be deposited in a special account of the state general fund called the heavy equipment rental excise tax account.

(b) On or before April 30 and October 30 of each year, all amounts held in the heavy equipment rental excise tax account must be distributed to counties as provided by this section.

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

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

(e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the heavy equipment rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the heavy equipment rental excise tax is sourced by the department under section 6(b) of this chapter.

(f) Before January 1, 2020, the heavy equipment rental excise taxes distributed to a taxing unit must be deposited in the taxing unit's levy excess fund under IC 6-1.1-18.5-17, or in the case of a school corporation, the school corporation's levy excess fund under IC 20-44-3.

(g) After December 31, 2019, taxing units of a county may request and receive advances of heavy equipment rental excise tax revenues in the manner provided under IC 5-13-6-3.

(h) All distributions from the heavy equipment rental excise tax account must be made by warrants issued by the state comptroller to the treasurer of state ordering those distributions to the appropriate county treasurer.

As added by P.L.188-2018, SEC.3. Amended by P.L.9-2024, SEC.214; P.L.157-2026, SEC.159.
Ind. Code § 6-8-1-26 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-26
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.26. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-46-9 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-9
Contractual arrangements
Status: in_force

Sec. 9. The county may enter into an operating lease with the convention and visitors commission created by IC 6-9-14-2 and a contract with a nonprofit organization to operate the indoor performing arts center.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-8.1-17-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-11
Rules
Status: in_force

Sec. 11. The department may adopt rules for the administration and enforcement of this chapter.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-3.1-22-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-12
Reduction of adjusted basis
Status: in_force

Sec. 12. For purposes of IC 6-3, the adjusted basis of the structure shall be reduced by the amount of a credit granted under this chapter.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-2.5-7-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-10
Repealed
Status: repealed

As added by P.L.94-1987, SEC.7. Amended by P.L.182-2009(ss), SEC.181. Repealed by P.L.227-2013, SEC.12.
Ind. Code § 6-4.1-1-9 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-9
"Personal representative"
Status: in_force

Sec. 9. "Personal representative" means a person who is appointed to administer a decedent's estate by a court which has jurisdiction over the estate.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-31-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-3
Information considered in preparation of rules, regulations, property tax forms, and property tax returns
Status: in_force

Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider:

(1) data compiled by the federal government;

(2) data compiled by this state and its taxing authorities;

(3) data compiled and studies made by a state college or university;

(4) generally accepted practices of appraisers, including generally accepted property assessment valuation and mass appraisal principles and practices;

(5) generally accepted indices of construction costs;

(6) for assessment dates after February 28, 2001, generally accepted indices of income accruing from real property;

(7) sales data compiled for generally comparable properties; and

(8) any other information which is available to the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.102; P.L.90-2002, SEC.219; P.L.1-2004, SEC.38 and P.L.23-2004, SEC.41.
Ind. Code § 6-3.1-34-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-3
"Floor space"
Status: in_force

Sec. 3. As used in this chapter, "floor space" means the usable interior floor space of a building.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-1.1-3-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-8
Vending machine owners
Status: in_force

Sec. 8. (a) The owner of a vending machine shall place on the face of the machine an identification device which accurately reveals the owner's name and address, and the owner shall include the machine in the owner's annual personal property return.

(b) For purposes of this section, the term "vending machine" means a machine which dispenses goods, wares, or merchandise when a coin is deposited in it and which by automatic action can physically deliver goods, wares, or merchandise to the depositor of the coin.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.10.
Ind. Code § 6-3-1-6 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-6
"Employee"
Status: in_force

Sec. 6. The term "employee" means "employee" as defined in section 3401(c) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.106.
Ind. Code § 6-1.1-22.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-9
Tax due dates; deadline to send statements; amounts due; mailing of statement sent by electronic mail but not received; petition to extend deadline
Status: in_force

Sec. 9. (a) Except as provided in subsection (e) and section 12(b) of this chapter, tax liability billed on a provisional statement is due in two (2) equal installments on May 10 and November 10 of the year following the assessment date covered by the provisional statement.

(b) The county treasurer may mail or transmit the provisional statement one (1) time each year at least fifteen (15) days before the date on which the first installment is due under subsection (a) in the manner provided in IC 6-1.1-22-8.1, regardless of whether the notice required under section 6(b) of this chapter has been published.

(c) This subsection applies to a provisional statement issued under section 6 of this chapter. Except when the second installment of a provisional statement is replaced by a final reconciling statement providing for taxes to be due on November 10, the amount of tax liability due for each installment of a provisional statement issued for a year after 2010 is fifty percent (50%) of the tax that was due for the immediately preceding year under IC 6-1.1-22 subject to any adjustments to the tax liability as prescribed by the department of local government finance. If no bill was issued in the prior year, the provisional bill shall be based on the amount that would have been due if a provisional tax statement had been issued for the immediately preceding year. The department of local government finance may prescribe standards to implement this subsection, including a method of calculating the taxes due when an abstract or other information is not complete.

(d) This subsection applies only if a provisional statement for payment of property taxes, special assessments, and any adjustment included in the provisional statement under section 8(e) of this chapter by electronic mail is transmitted to a person under IC 6-1.1-22-8.1(h). If a response to the transmission of electronic mail to a person indicates that the electronic mail was not received, the county treasurer shall mail to the person a hard copy of the provisional statement in the manner required by this chapter for persons who do not opt to receive statements by electronic mail. The due date for the property taxes, special assessments, and any adjustment included in the provisional statement under section 8(e) of this chapter under a provisional statement mailed to a person under this subsection is the due date indicated in the statement transmitted to the person by electronic mail.

(e) This subsection applies only to property taxes first due and payable in 2011. If a county is more than two (2) years behind in issuing property tax bills, the county treasurer of the county may petition the department in writing to extend the deadline for making the first installment payment on a provisional statement issued under this chapter. Upon receiving a petition under this subsection, the department may extend the payment deadline to a date that is not later than July 1, 2011.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.66; P.L.87-2009, SEC.12; P.L.89-2010, SEC.5; P.L.172-2011, SEC.45.
Ind. Code § 6-2.5-1-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-17
"Drug"
Status: in_force

Sec. 17. "Drug" means a compound, substance, or preparation and any component of a compound, substance, or preparation that is:

(1) recognized in the official United States Pharmacopoeia, official Homeopathic Pharmacopoeia of the United States, or official National Formulary, and supplement to any of them;

(2) intended for use in the diagnosis, cure, mitigation, treatment, or prevention of disease; or

(3) intended to affect the structure or any function of the body.

The term does not include food and food ingredients, dietary supplements, or alcoholic beverages.

As added by P.L.257-2003, SEC.8.
Ind. Code § 6-1.1-12-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-18
Deduction for rehabilitated residential real property; limitations; expiration
Status: in_force

Sec. 18. (a) This section applies only to:

(1) rehabilitation of residential real property that occurs before January 2, 2017; and

(2) property taxes imposed for an assessment date before January 1, 2025.

(b) If the assessed value of residential real property described in subsection (e) is increased because it has been rehabilitated, the owner may have deducted from the assessed value of the property an amount not to exceed the lesser of:

(1) the total increase in assessed value resulting from the rehabilitation (excluding an increase in assessed value that occurs after January 1, 2017); or

(2) eighteen thousand seven hundred twenty dollars ($18,720) per rehabilitated dwelling unit.

The owner is entitled to this deduction annually for a five (5) year period, or if subsection (f) applies, the period established under subsection (f).

(c) For purposes of this section, the term "rehabilitation" means significant repairs, replacements, or improvements to an existing structure which are intended to increase the livability, utility, safety, or value of the property under rules adopted by the department of local government finance.

(d) For the purposes of this section, the term "owner" or "property owner" includes any person who has the legal obligation, or has otherwise assumed the obligation, to pay the real property taxes on the rehabilitated property.

(e) The deduction provided by this section applies only:

(1) for the rehabilitation of residential real property which is located within this state and which is described in one (1) of the following classifications:

(A) A single family dwelling if before rehabilitation the assessed value (excluding any exemptions or deductions) of the improvements does not exceed thirty-seven thousand four hundred forty dollars ($37,440).

(B) A two (2) family dwelling if before rehabilitation the assessed value (excluding exemptions or deductions) of the improvements does not exceed forty-nine thousand nine hundred twenty dollars ($49,920).

(C) A dwelling with more than two (2) family units if before rehabilitation the assessed value (excluding any exemptions or deductions) of the improvements does not exceed eighteen thousand seven hundred twenty dollars ($18,720) per dwelling unit; and

(2) if the property owner:

(A) owns the residential real property; or

(B) is buying the residential real property under contract;

on the assessment date of the year in which an application must be filed under section 20 of this chapter.

(f) A county, city, or town fiscal body may adopt an ordinance to establish a deduction period that is longer than five (5) years but not to exceed fifteen (15) years for any rehabilitated property covered by this section that has also been determined to be abandoned or vacant for purposes of IC 6-1.1-24.

(g) This section expires January 1, 2027.

[Pre-1975 Property Tax Recodification Citations: 6-1-10.1-1; 6-1-10.1-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.21; Acts 1977, P.L.67, SEC.1; P.L.6-1997, SEC.52; P.L.129-2001, SEC.2; P.L.90-2002, SEC.110; P.L.20-2004, SEC.7; P.L.144-2008, SEC.25; P.L.247-2015, SEC.3; P.L.181-2016, SEC.4; P.L.68-2025, SEC.32.
Ind. Code § 6-1.1-12-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-32
Repealed
Status: repealed

As added by Acts 1980, P.L.41, SEC.2. Amended by Acts 1981, P.L.70, SEC.2. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-28-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-10
Field representatives and hearing examiners; compensation
Status: in_force

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform the duties and functions of the board. In the case of a multiple county property tax assessment board of appeals, the counties participating in the multiple county property tax assessment board of appeals shall jointly determine the number and compensation of field representatives and hearing examiners to be employed by each county to promptly and efficiently perform the duties and functions of the multiple county property tax assessment board of appeals. A person employed under this subsection must be a person who is certified in Indiana as a level two or level three assessor-appraiser by the department of local government finance.

(b) The number and compensation of all persons employed under this section are subject to the appropriations made for that purpose by the county council.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.12-1992, SEC.27; P.L.6-1997, SEC.96; P.L.90-2002, SEC.216; P.L.219-2007, SEC.73; P.L.207-2016, SEC.19.
Ind. Code § 6-1.1-51-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-9
Deduction
Status: in_force

Sec. 9. A taxpayer is entitled to a deduction from the assessed value of abatement property in each year in which the abatement property is subject to taxation for ad valorem property taxes.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-4.1-7-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-0.5
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.11. Amended by P.L.205-2013, SEC.107.
Ind. Code § 6-4.1-7-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-4
Report or reappraisal; redetermination of taxes; filing of redetermination
Status: reserved

Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, the court shall follow the same procedures the department of state revenue is required to follow under IC 6-4.1-5-8, IC 6-4.1-5-10, and IC 6-4.1-5-11 when making an original inheritance tax determination.

(b) The probate court's redetermination of the inheritance tax due supersedes:

(1) the court's original determination; or

(2) an original determination by the department of state revenue;

whichever is applicable. The court shall file a copy of the redetermination with the clerk of the court.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.1-1991, SEC.54; P.L.190-2016, SEC.22; P.L.85-2017, SEC.29; P.L.79-2017, SEC.34.
Ind. Code § 6-3.1-13-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-15
Agreement for tax credit with respect to new job creation; conditions
Status: in_force

Sec. 15. This section applies to an application proposing a project to create new jobs in Indiana. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that all of the following conditions exist:

(1) The applicant's project will create new jobs that were not jobs previously performed by employees of the applicant in Indiana.

(2) The applicant's project is economically sound and will benefit the people of Indiana by increasing opportunities for employment in Indiana and strengthening the economy of Indiana.

(3) Receiving the tax credit is a major factor in the applicant's decision to go forward with the project and not receiving the tax credit will result in the applicant not creating new jobs in Indiana.

(4) Awarding the tax credit will result in an overall positive fiscal impact to the state, as certified by the budget agency using the best available data.

(5) The credit is not prohibited by section 16 of this chapter.

(6) If the business is located in a community revitalization enhancement district established under IC 36-7-13 or a certified technology park established under IC 36-7-32, the legislative body of the political subdivision establishing the district or park has adopted an ordinance recommending the granting of a credit amount that is at least equal to the credit amount provided in the agreement.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.44; P.L.4-2005, SEC.71; P.L.197-2005, SEC.4.
Ind. Code § 6-8.1-14-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 14 / Section 6-8.1-14-3
Annual report
Status: in_force

Sec. 3. The department shall submit a report to the governor and legislative council no later than October 1 of each year. A report submitted under this section to the legislative council must be in an electronic format under IC 5-14-6.

As added by P.L.332-1989(ss), SEC.39. Amended by P.L.28-2004, SEC.68.
Ind. Code § 6-6-1.1-1001 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1001
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.45. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.6-1-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-6
Continuation of rights; duties; obligations; proceedings; liabilities; bonds and leases
Status: in_force

Sec. 6. A pledge of a tax described in section 3 of this chapter for the payment of bonds, leases, or other expenditures shall be treated as a pledge of the related tax under this article for the same purpose. Notwithstanding the repeal of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 and the enactment of this article, any pledge of revenues received from a tax imposed under any of the provisions of IC 6-3.5-1.1, IC 6-3.5-1.5, IC 6-3.5-6, and IC 6-3.5-7 (prior to their repeal) to the payment, in whole or in part, of:

(1) the principal of and interest on bonds;

(2) lease rentals due under a lease; and

(3) the payment of any other obligation;

is binding and enforceable and remains in full force and effect as long as the principal of and interest on any bonds, the lease rentals due under any lease, or the payment of any obligation remains unpaid. The enactment of this article does not affect any rights, duties, obligations, proceedings, or liabilities accrued before January 1, 2017. Those rights, duties, obligations, proceedings, or liabilities continue and shall be imposed and enforced under prior law as if this article had not been enacted and the prior law had not been repealed.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-20.6-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-2.5
"Nonresidential real property"
Status: in_force

Sec. 2.5. As used in this chapter, "nonresidential real property" refers to real property that is not:

(1) a homestead;

(2) residential property;

(3) long term care property; or

(4) agricultural land.

As added by P.L.146-2008, SEC.218. Amended by P.L.182-2023, SEC.3.
Ind. Code § 6-3.1-18-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-5
"State tax liability"
Status: in_force

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

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

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

as computed after the application of 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.15-1997, SEC.2. Amended by P.L.192-2002(ss), SEC.111.
Ind. Code § 6-8.1-19-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-1
Liability for tax not remitted
Status: in_force

Sec. 1. If a taxpayer:

(1) purchases property or services in a transaction subject to a listed tax;

(2) is required to remit the tax as an added amount to the consideration paid to the seller;

(3) does not remit the tax due under the provisions of the tax; and

(4) is not exempt from tax under the provisions of the tax;

the person shall be liable for the tax not remitted.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-6-6.5-15 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-15
Aircraft subject to tax after regular annual registration date; reduction of tax
Status: in_force

Sec. 15. (a) If a taxable aircraft becomes subject to registration or taxation after the regular annual registration date in a year, the tax imposed by this chapter shall become due and payable at the time the aircraft becomes subject to registration and the amount of tax to be paid by the owner for the remainder of the year shall be reduced by the lesser of (1) ninety percent (90%) of the tax or (2) ten percent (10%) of the tax for each full calendar month which has elapsed since the regular annual registration date in that year.

(b) The tax reduction under this section shall not apply to persons who claim a tax credit under section 13(c) of this chapter.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.9; P.L.65-1997, SEC.19; P.L.1-2009, SEC.56.
Ind. Code § 6-1.1-20.3-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-8
Repealed
Status: repealed

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.207. Repealed by P.L.145-2012, SEC.9.
Ind. Code § 6-1.1-23-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-5
Auction of property; record; proceeds of sale
Status: in_force

Sec. 5. (a) If the delinquent taxes, penalties, and collection expenses are not paid before the time set for the sale, the county treasurer shall sell sufficient personal property of the taxpayer to pay the delinquent taxes, penalties, and collection expenses. The county treasurer shall, at the time and place designated in the notice, sell the personal property at public auction to the highest bidder. The county treasurer shall keep a record of all sales in the form prescribed by the state board of accounts. The proceeds of the sale shall be paid into the county treasury and applied as follows:

(1) First, to the collection expenses.

(2) Second, to the payment of the delinquent taxes and penalties.

(3) Third, to the payment of other tax delinquencies of the taxpayer in the order provided in subsection (b).

(4) Fourth, any balance remaining shall be paid to the delinquent taxpayer.

(b) Any surplus funds to be applied to the other delinquent taxes of a taxpayer under subsection (a)(3) or under IC 6-1.1-24-7(a)(2) shall be applied as follows:

(1) First, to the payment of delinquent personal property taxes owed in the county by the taxpayer.

(2) Second, to the payment of delinquent real property taxes owed in the county by the taxpayer.

(3) Third, to the payment of delinquent personal property taxes owed by the taxpayer and certified from another county.

[Pre-1975 Property Tax Recodification Citations: 6-1-51-4; 6-1-53-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.56.
Ind. Code § 6-3.1-24-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-3
"Qualified investment capital" defined
Status: in_force

Sec. 3. As used in this chapter, "qualified investment capital" means debt or equity capital that is provided to a qualified Indiana business or a qualified Indiana investment fund after December 31, 2003. However, the term does not include debt that:

(1) is provided by a financial institution (as defined in IC 5-13-4-10) after May 15, 2005; and

(2) is secured by a valid mortgage, security agreement, or other agreement or document that establishes a collateral or security position for the financial institution that is senior to all collateral or security interests of other taxpayers that provide debt or equity capital to the qualified Indiana business.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.193-2005, SEC.16; P.L.165-2021, SEC.77.
Ind. Code § 6-9-36-4 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-4
Transactions taxed
Status: in_force

Sec. 4. Except as provided in section 6 of this chapter, 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 or political subdivision, or both, in which the tax is imposed; and

(3) by a retail merchant for consideration.

As added by P.L.214-2005, SEC.45.
Ind. Code § 6-9-30-1 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-1
"Consolidated entity"
Status: in_force

Sec. 1. As used in this chapter, "consolidated entity" means a board resulting from the adoption of an ordinance under section 4 of this chapter to consolidate the functions of each former entity into the consolidated entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-9-4-8 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-8
Unauthorized 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 1977, P.L.92, SEC.3. Amended by Acts 1978, P.L.2, SEC.654; P.L.158-2013, SEC.108.
Ind. Code § 6-3.1-34-2.1 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-2.1
"Development authority"
Status: in_force

Sec. 2.1. (a) As used in this chapter, "development authority" refers to a regional development authority established under IC 36-7.5-2-1, IC 36-7.6-2-3, or IC 36-7.7-3-1.

(b) For the period beginning July 1, 2026, and ending June 30, 2028, the term "development authority" includes a qualified nonprofit organization formed to support economic development across the region and which does not represent a single interest group or local unit or units within a single county. This subsection expires July 1, 2028.

As added by P.L.162-2026, SEC.13.
Ind. Code § 6-5.5-3-8 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-8
Events not considered transacting business in state
Status: repealed

Sec. 8. Notwithstanding any other provision of this chapter, a taxpayer, except for a trust company formed under IC 28-1-4 (repealed July 1, 2022), is not considered to be transacting business in Indiana if the only activities of the taxpayer in Indiana are or are in connection with any of the following:

(1) Maintaining or defending an action or suit.

(2) Filing, modifying, renewing, extending, or transferring a mortgage, deed of trust, or security interest.

(3) Acquiring, foreclosing, or otherwise conveying property in Indiana as a result of a default under the terms of a mortgage, deed of trust, or other security instrument relating to the property.

(4) Selling tangible personal property, if taxation under this article is precluded by 15 U.S.C. 381 through 384.

(5) Owning an interest in the following types of property, including those activities within Indiana that are reasonably required to evaluate and complete the acquisition or disposition of the property, the servicing of the property or the income from the property, the collection of income from the property, or the acquisition or liquidation of collateral relating to the property:

(A) An interest in a real estate mortgage investment conduit, a real estate investment trust, or a regulated investment company (as those terms are defined in the Internal Revenue Code).

(B) An interest in a loan backed security representing ownership or participation in a pool of promissory notes or certificates of interest that provide for payments in relation to payments or reasonable projections of payments on the notes or certificates.

(C) An interest in a loan or other asset from which the interest is attributed in IC 6-5.5-4-4, IC 6-5.5-4-5, and IC 6-5.5-4-6 and in which the payment obligations were solicited and entered into by a person that is independent and not acting on behalf of the owner.

(D) An interest in the right to service or collect income from a loan or other asset from which interest on the loan or other asset is attributed in IC 6-5.5-4-4, IC 6-5.5-4-5, and IC 6-5.5-4-6 and in which the payment obligations were solicited and entered into by a person that is independent and not acting on behalf of the owner.

(E) An amount held in an escrow or a trust account with respect to property described in this subdivision.

(6) Acting:

(A) as an executor of an estate;

(B) as a trustee of a benefit plan;

(C) as a trustee of an employees' pension, profit sharing, or other retirement plan;

(D) as a trustee of a testamentary or inter vivos trust or corporate indenture; or

(E) in any other fiduciary capacity, including holding title to real property in Indiana.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.11; P.L.9-2022, SEC.10.
Ind. Code § 6-8.1-12-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 12 / Section 6-8.1-12-2
Purpose
Status: in_force

Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following:

(1) Businesses liable for taxes for the first time.

(2) Groups of taxpayers with a pattern of noncompliance.

(3) Employees of the department.

As added by P.L.332-1989(ss), SEC.38.
Ind. Code § 6-3.1-35.8-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-5
Annual aggregate credit limit
Status: in_force

Sec. 5. (a) The amount of tax credits allowed under this chapter may not exceed two million dollars ($2,000,000) for the period beginning July 1, 2021, through December 31, 2023.

(b) The amount of tax credits allowed under this chapter may not exceed two million dollars ($2,000,000) in each calendar year beginning after December 31, 2023, and ending before January 1, 2028.

(c) The department shall record the time of filing of each application for allowance of a tax credit required under section 4 of this chapter and shall approve the applications, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the applications are filed in the calendar year.

(d) When the total tax credits approved under this section equal the maximum amount allowable, no application thereafter filed for that calendar year shall be approved.

As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.5.
Ind. Code § 6-9-45-9 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-9
Use of tax revenue
Status: in_force

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

(1) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for the town.

(2) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.

(3) For the following purposes:

(A) Storm water, sidewalk, street, park, and parking improvements necessary to support tourism in the town.

(B) Public safety.

(C) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in clauses (A) through (B).

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

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-8.1-10-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-4
Failure to file return; fraudulent intent to evade tax; penalty
Status: in_force

Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty.

(b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundred percent (100%) multiplied by:

(1) the full amount of the tax, if the person failed to file a return; or

(2) the amount of the tax that is not paid, if the person failed to pay the full amount of the tax.

(c) In addition to the civil penalty imposed under this section, a person who knowingly fails to file a return with the department or fails to pay the tax due under IC 6-6-5, IC 6-6-5.1, or IC 6-6-5.5 commits a Class A misdemeanor.

(d) The penalty imposed under this section is imposed in place of and not in addition to the penalty imposed under section 2.1 of this chapter.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.16; P.L.6-1987, SEC.14; P.L.335-1989(ss), SEC.24; P.L.1-1991, SEC.71; P.L.181-1999, SEC.8; P.L.131-2008, SEC.32.
Ind. Code § 6-7-4-14 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-14
Rules
Status: in_force

Sec. 14. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter.

As added by P.L.165-2021, SEC.119. Amended by P.L.93-2024, SEC.56.
Ind. Code § 6-9-19-2 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

"Fiscal body" and "executive" have the same meanings that are prescribed by IC 36-1-2.

"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.

As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.
Ind. Code § 6-9-60-7 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-7
Powers of commission
Status: in_force

Sec. 7. (a) The commission may:

(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;

(2) sue and be sued;

(3) enter into contracts and agreements; and

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

(b) All expenses of the commission shall be paid from the fund established under section 5(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 5(b) of this chapter. The commission shall annually prepare a budget and submit it to the county fiscal body for its review and approval. An expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-12.4-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-1
"Official"
Status: in_force

Sec. 1. For purposes of this chapter, "official" means:

(1) a county auditor;

(2) a county assessor; or

(3) a township assessor (if any).

As added by P.L.193-2005, SEC.8. Amended by P.L.146-2008, SEC.129.