Ind. Code § 6-9-58-5 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-5
Rate
Status: in_force

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

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

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

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-22.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-8
Form of provisional statement; information to be shown on statement; adjustments to tax liability
Status: in_force

Sec. 8. (a) Subject to subsection (c), a provisional statement must:

(1) be on a form prescribed by the department of local government finance;

(2) except as provided in rules adopted under section 20 of this chapter and subsection (b):

(A) for property taxes first due and payable after 2010 and billed using a provisional statement under section 6 of this chapter, indicate:

(i) that the first installment of the taxpayer's tax liability is an amount equal to fifty percent (50%) of the tax liability that was payable in the same year as the assessment date for the property for which the provisional statement is issued, subject to any adjustments to the tax liability authorized by the department of local government finance under subsection (e) and approved by the county treasurer; and

(ii) that the second installment is either the amount specified in a reconciling statement or, if a reconciling statement is not sent until after the second installment is due, an amount equal to fifty percent (50%) of the tax liability that was payable in the same year as the assessment date for the property for which the provisional statement is issued, subject to any adjustments to the tax liability authorized by the department of local government finance under subsection (e) and approved by the county treasurer; and

(B) for property taxes billed using a provisional statement under section 6.5 of this chapter, except as provided in subsection (d), indicate tax liability in an amount determined by the department of local government finance based on:

(i) subject to subsection (c), for the cross-county entity, the property tax rate of the cross-county entity for taxes first due and payable in the immediately preceding calendar year; and

(ii) for all other taxing units that make up the taxing district or taxing districts that comprise the cross-county area, the property tax rates of the taxing units for taxes first due and payable in the current calendar year;

(3) indicate:

(A) that the tax liability under the provisional statement is determined as described in subdivision (2); and

(B) that property taxes billed on the provisional statement:

(i) are due and payable in the same manner as property taxes billed on a tax statement under IC 6-1.1-22-8.1; and

(ii) will be credited against a reconciling statement;

(4) for property taxes billed using a provisional statement under section 6 of this chapter, include a statement in the following or a substantially similar form, as determined by the department of local government finance:

"Under Indiana law, ________ County (insert county) has sent provisional statements. The statement is due to be paid in installments on __________ (insert date) and ________ (insert date). The first installment is equal to fifty percent (50%) of your tax liability for taxes payable in ______ (insert year), subject to adjustment to the tax liability authorized by the department of local government finance and approved by the county treasurer. The second installment is either the amount specified in a reconciling statement that will be sent to you, or (if a reconciling statement is not sent until after the second installment is due) an amount equal to fifty percent (50%) of your tax liability for taxes payable in ______ (insert year), subject to adjustment to the tax liability authorized by the department of local government finance and approved by the county treasurer. After the abstract of property is complete, you will receive a reconciling statement in the amount of your actual tax liability for taxes payable in ______ (insert year) minus the amount you pay under this provisional statement.";

(5) for property taxes billed using a provisional statement under section 6.5 of this chapter, include a statement in the following or a substantially similar form, as determined by the department of local government finance:

"Under Indiana law, ________ County (insert county) has elected to send provisional statements for the territory of __________________ (insert cross-county entity) located in ________ County (insert county) because the property tax rate for ________________ (insert cross-county entity) was not available in time to prepare final tax statements. The statement is due to be paid in installments on __________ (insert date) and _________ (insert date). The statement is based on the property tax rate of _________________ (insert cross-county entity) for taxes first due and payable in _____ (insert immediately preceding calendar year). After the property tax rate of ________________ (insert cross-county entity) is determined, you will receive a reconciling statement in the amount of your actual tax liability for taxes payable in _____ (insert year) minus the amount you pay under this provisional statement.";

(6) indicate any adjustment to tax liability under subdivision (2) authorized by the department of local government finance under subsection (e) and approved by the county treasurer for:

(A) delinquent:

(i) taxes; and

(ii) special assessments;

(B) penalties; and

(C) interest;

(7) in the case of a reconciling statement only, include:

(A) a checklist that shows:

(i) homestead credits under IC 6-1.1-20.4, IC 6-3.6-5 (before its expiration), or another law and all property tax deductions; and

(ii) whether each homestead credit and property tax deduction were applied in the current provisional statement;

(B) an explanation of the procedure and deadline that a taxpayer must follow and the forms that must be used if a credit or deduction has been granted for the property and the taxpayer is no longer eligible for the credit or deduction; and

(C) an explanation of the tax consequences and applicable penalties if a taxpayer unlawfully claims a standard deduction under IC 6-1.1-12-37 on:

(i) more than one (1) parcel of property; or

(ii) property that is not the taxpayer's principal place of residence or is otherwise not eligible for a standard deduction; and

(8) include any other information the county treasurer requires.

(b) The county may apply a standard deduction, supplemental standard deduction, or homestead credit calculated by the county's property system on a provisional bill for a qualified property. If a provisional bill has been used for property tax billings for two (2) consecutive years and a property qualifies for a standard deduction, supplemental standard deduction, or homestead credit for the second year a provisional bill is used, the county shall apply the standard deduction, supplemental standard deduction, or homestead credit calculated by the county's property system on the provisional bill.

(c) For purposes of this section, property taxes that are:

(1) first due and payable in the current calendar year on a provisional statement under section 6 or 6.5 of this chapter; and

(2) based on property taxes first due and payable in the immediately preceding calendar year or on a percentage of those property taxes;

are determined after excluding from the property taxes first due and payable in the immediately preceding calendar year property taxes imposed by one (1) or more taxing units in which the tangible property is located that are attributable to a levy that no longer applies for property taxes first due and payable in the current calendar year.

(d) If there was no property tax rate of the cross-county entity for taxes first due and payable in the immediately preceding calendar year for use under subsection (a)(2)(B), the department of local government finance shall provide an estimated tax rate calculated to approximate the actual tax rate that will apply when the tax rate is finally determined.

(e) The department of local government finance shall:

(1) authorize the types of adjustments to tax liability that a county treasurer may approve under subsection (a)(2)(A) including:

(A) adjustments for any new construction on the property or any damage to the property;

(B) any necessary adjustments for credits, deductions, or the local income tax;

(C) adjustments to include current year special assessments or exclude special assessments payable in the year of the assessment date but not payable in the current year;

(D) adjustments to include delinquent:

(i) taxes; and

(ii) special assessments;

(E) adjustments to include penalties that are due and owing; and

(F) adjustments to include interest that is due and owing; and

(2) notify county treasurers in writing of the types of adjustments authorized under subdivision (1).

As added by P.L.1-2004, SEC.37; P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.65; P.L.87-2009, SEC.11; P.L.182-2009(ss), SEC.161; P.L.89-2010, SEC.4; P.L.172-2011, SEC.44; P.L.197-2016, SEC.21; P.L.93-2024, SEC.47; P.L.68-2025, SEC.77.
Ind. Code § 6-1.1-35-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-8
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
Ind. Code § 6-1.1-31.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-4
Rules for statewide guidelines for standardized forms and notices
Status: in_force

Sec. 4. The department shall adopt rules and procedures to provide statewide guidelines for standardized forms and notices.

As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.229.
Ind. Code § 6-3.6-6-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-11
Eligibility for allocation of certified shares; civil taxing units; school corporations excluded
Status: in_force

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

Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties.

(b) Any civil taxing unit that imposed an ad valorem property tax levy in the county for the calendar year preceding the distribution year is eligible for an allocation for the distribution year under this chapter.

(c) A school corporation is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter. The distributions to school corporations and civil taxing units in counties that formerly imposed a tax under IC 6-3.5-1.1 (repealed) as provided in section 3(a)(2) of this chapter is not considered an allocation of certified shares. A school corporation's allocation amount for purposes of section 3(a)(2) of this chapter shall be determined under section 12 of this chapter.

(d) A county solid waste management district (as defined in IC 13-11-2-47) or a joint solid waste management district (as defined in IC 13-11-2-113) is not a civil taxing unit for the purpose of receiving an allocation of certified shares under this chapter unless a majority of the members of each of the county fiscal bodies of the counties within the district passes a resolution approving the distribution.

(e) A resolution passed by a county fiscal body under subsection (d) may:

(1) expire on a date specified in the resolution; or

(2) remain in effect until the county fiscal body revokes or rescinds the resolution.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.18; P.L.197-2016, SEC.54; P.L.85-2017, SEC.25; P.L.247-2017, SEC.19.
Ind. Code § 6-9-2.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-2
Convention and visitor commission; creation
Status: in_force

Sec. 2. (a) There is created a seven (7) member convention and visitor commission (referred to as the "commission" in this chapter) plus any additional members appointed under subsection (f), whose purpose it is to promote the development and growth of the convention and visitor industry in said county.

(b) The county council, by majority vote, shall appoint two (2) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county. The county commissioners, by majority vote, shall appoint two (2) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business in the county. The mayor of a municipality in the county that has the largest population, as determined in the federal decennial census, shall appoint three (3) members of the commission. At least one (1) of the members appointed by the mayor must be engaged in the hotel or motel business in the county. Beginning with the next appointment available to the mayor after a riverboat (as defined in IC 4-33-2-17) initially begins operation from the county, at least one (1) of the members appointed by the mayor must represent the interests of riverboats in the county.

(c) All terms of office begin on January 1 and end on December 31. Members of the commission appointed by the county council serve two (2) year terms. Members appointed by the county commissioners serve one (1) year terms. Members appointed by the mayor of the largest municipality in the county serve two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.

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

(e) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when such necessary expenses are incurred in the performance of their respective duties.

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

As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.97-1983, SEC.7; P.L.49-1994, SEC.4; P.L.157-2026, SEC.162.
Ind. Code § 6-9-44-2 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-2
Applicable definitions
Status: in_force

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

As added by P.L.157-2013, SEC.2.
Ind. Code § 6-1.1-17-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5
Time for meetings; objections; required information; carryover; information on adopting document
Status: in_force

Sec. 5. (a) The officers of political subdivisions shall meet each year to fix the budget, tax rate, and tax levy of their respective subdivisions for the ensuing budget year as follows:

(1) The board of school trustees of a school corporation that is located in a city having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000), not later than:

(A) the time required in section 5.6(b) of this chapter; or

(B) November 1 if a resolution adopted under section 5.6(d) of this chapter is in effect.

(2) Except as provided in section 5.2 of this chapter, the proper officers of all other political subdivisions that are not school corporations, not later than November 1.

(3) The governing body of a school corporation (other than a school corporation described in subdivision (1)) that elects to adopt a budget under section 5.6 of this chapter for budget years beginning after June 30, 2011, not later than the time required under section 5.6(b) of this chapter for budget years beginning after June 30, 2011.

(4) The governing body of a school corporation that is not described in subdivision (1) or (3), not later than November 1.

Except in a consolidated city and county and in a second class city, the public hearing required by section 3 of this chapter must be completed at least ten (10) days before the proper officers of the political subdivision meet to fix the budget, tax rate, and tax levy. In a consolidated city and county and in a second class city, that public hearing, by any committee or by the entire fiscal body, may be held at any time after introduction of the budget.

(b) Ten (10) or more taxpayers may object to a budget, tax rate, or tax levy of a political subdivision fixed under subsection (a) by filing an objection petition with the proper officers of the political subdivision not more than seven (7) days after the hearing. The objection petition must specifically identify the provisions of the budget, tax rate, and tax levy to which the taxpayers object.

(c) If a petition is filed under subsection (b), the fiscal body of the political subdivision shall adopt with its budget a finding concerning the objections in the petition and any testimony presented at the adoption hearing.

(d) A political subdivision shall file the budget adopted by the political subdivision with the department of local government finance not later than five (5) business days after the budget is adopted under subsection (a). The filing with the department of local government finance must be in a manner prescribed by the department.

(e) In a consolidated city and county and in a second class city, the clerk of the fiscal body shall, notwithstanding subsection (d), file the adopted budget and tax ordinances with the department of local government finance within five (5) business days after the ordinances are signed by the executive, or within five (5) business days after action is taken by the fiscal body to override a veto of the ordinances, whichever is later.

(f) If a fiscal body does not fix the budget, tax rate, and tax levy of the political subdivisions for the ensuing budget year as required under this section, the most recent annual appropriations and annual tax levy are continued for the ensuing budget year.

(g) When fixing a budget, tax rate, or tax levy under subsection (a), the political subdivision shall indicate on its adopting document, in the manner prescribed by the department, whether the political subdivision intends to:

(1) issue debt after December 1 of the year preceding the budget year; or

(2) file a shortfall appeal under IC 6-1.1-18.5-16.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-22 part; 6-1-1-32 part; 6-1-46-4 part; 6-1-46-5 part. Pre-Local Government Recodification Citations: 6-1.1-17-5; 17-3-78-1; 17-3-78-2; 17-3-78-3; 18-4-4-4.5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.57, SEC.1; Acts 1980, P.L.8, SEC.53; Acts 1981, P.L.52, SEC.2; P.L.8-1987, SEC.11; P.L.8-1989, SEC.24; P.L.81-1989, SEC.1; P.L.44-1991, SEC.2; P.L.1-1992, SEC.15; P.L.35-1994, SEC.1; P.L.34-1994, SEC.2; P.L.1-1996, SEC.42; P.L.49-1996, SEC.3; P.L.50-1996, SEC.4; P.L.96-2000, SEC.1; P.L.178-2001, SEC.1; P.L.177-2002, SEC.6; P.L.170-2002, SEC.19; P.L.178-2002, SEC.24; P.L.1-2003, SEC.23; P.L.169-2006, SEC.8; P.L.219-2007, SEC.50; P.L.224-2007, SEC.6; P.L.3-2008, SEC.42; P.L.146-2008, SEC.149; P.L.182-2009(ss), SEC.116; P.L.111-2010, SEC.1; P.L.119-2012, SEC.30; P.L.257-2019, SEC.34; P.L.159-2020, SEC.23; P.L.11-2023, SEC.23.
Ind. Code § 6-9-52-1 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-1
Applicability
Status: in_force

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-1.1-1-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-18
"State agency"
Status: in_force

Sec. 18. "State agency" means a board, commission, department, division, bureau, committee, authority, military body, college, university or other instrumentality of this state, but does not include a political subdivision or an instrumentality of a political subdivision.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-20-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-6
Department of local government finance hearing on taxpayers' objections; department action; appeal
Status: in_force

Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local government finance shall hold the hearing not less than five (5) or more than thirty (30) days after the department receives the petition, and the department shall hold the hearing in the political subdivision or in the county where the political subdivision is located. At least five (5) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing, by mail, to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition. The mailings shall be addressed to the officer and the taxpayers at their usual place of residence.

(b) After the hearing required by this section, the department of local government finance may approve, disapprove, or reduce the amount of the proposed issue. The department of local government finance must render a decision not later than three (3) months after the hearing, and if no decision is rendered within that time, the issue is considered approved unless the department takes the extension provided for in this section. A three (3) month extension of the time period during which the decision must be rendered may be taken by the department of local government finance if the department by mail gives notice of the extension to the executive officer of the political subdivision and to the first ten (10) taxpayers who signed the petition, at least ten (10) days before the end of the original three (3) month period. If no decision is rendered within the extension period, the issue is considered approved.

(c) A:

(1) taxpayer who signed a petition referred to in subsection (a); or

(2) political subdivision against which a petition referred to in subsection (a) is filed;

may petition for judicial review of the final determination of the department of local government finance under subsection (b). The petition must be filed in the tax court not more than forty-five (45) days after the department renders its decision under subsection (b).

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.74, SEC.1; P.L.23-1984, SEC.7; P.L.90-2002, SEC.194; P.L.256-2003, SEC.22.
Ind. Code § 6-6-4.1-17 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-17
Suspension or revocation of permit or temporary authorization; reinstatement
Status: in_force

Sec. 17. If a carrier:

(1) fails to file a quarterly report required by this chapter;

(2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);

(3) files a report after the date established under this chapter;

(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;

(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or

(6) fails to remit taxes under section 10(g) of this chapter;

the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3; P.L.45-2011, SEC.3; P.L.185-2018, SEC.16; P.L.211-2023, SEC.9.
Ind. Code § 6-3-4.5-4 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-4
Partnership's right to protest and appeal
Status: in_force

Sec. 4. If the department issues a report of proposed partnership adjustments to a partnership for a taxable year, the partnership shall be considered to be the taxpayer for purposes of IC 6-8.1-5, including all rights to protest and appeal the report of proposed partnership adjustments, except as specifically provided under this chapter.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-8-1-13 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-13
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.13. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-41-5 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-5
Ordinance imposing tax
Status: in_force

Sec. 5. (a) Subject to section 15.5 of this chapter, the fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 6 of this chapter. The effective date of an ordinance adopted under this subsection must be after December 31, 2009.

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

(c) If the fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance is adopted. However, if an ordinance is adopted before December 1, 2009, and the ordinance takes effect January 1, 2010, the tax applies to transactions after December 31, 2009.

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.104.
Ind. Code § 6-3-2-8 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-8
Enterprise zone employers; exemption from deduction
Status: in_force

Sec. 8. (a) For purposes of this section, "qualified employee" means an individual who is employed by a taxpayer, a pass through entity, an employer exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under section 2.8(3), 2.8(4), or 2.8(5) of this chapter, a nonprofit entity, the state, a political subdivision of the state, or the United States government and who:

(1) has the employee's principal place of residence in the enterprise zone in which the employee is employed;

(2) performs services for the taxpayer, the employer, the nonprofit entity, the state, the political subdivision, or the United States government, ninety percent (90%) of which are directly related to:

(A) the conduct of the taxpayer's or employer's trade or business; or

(B) the activities of the nonprofit entity, the state, the political subdivision, or the United States government;

that is located in an enterprise zone; and

(3) performs at least fifty percent (50%) of the employee's service for the taxpayer or employer during the taxable year in the enterprise zone.

(b) Except as provided in subsection (c), a qualified employee is entitled to a deduction from the employee's adjusted gross income in each taxable year in the amount of the lesser of:

(1) one-half (1/2) of the employee's adjusted gross income for the taxable year that the employee earns as a qualified employee; or

(2) seven thousand five hundred dollars ($7,500).

(c) No qualified employee is entitled to a deduction under this section for a taxable year that begins after the termination of the enterprise zone in which the employee resides.

As added by P.L.23-1983, SEC.11. Amended by P.L.9-1986, SEC.5; P.L.289-2001, SEC.12; P.L.269-2003, SEC.4; P.L.182-2009(ss), SEC.194; P.L.86-2018, SEC.72.
Ind. Code § 6-3.1-34.6-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-6
"Qualified vehicle"
Status: in_force

Sec. 6. As used in this chapter, "qualified vehicle" means a natural gas powered vehicle that:

(1) has a gross vehicle weight rating of more than thirty-three thousand (33,000) pounds; and

(2) is purchased or leased from a dealer located in Indiana.

As added by P.L.277-2013, SEC.6. Amended by P.L.212-2014, SEC.1.
Ind. Code § 6-6-1.1-514 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-514
Sale or transfer of distributor's business; liability of purchaser or transferee for any accrued unpaid tax, penalty, and interest
Status: in_force

Sec. 514. If a distributor fails to give notice to the administrator as required by section 512 of this chapter, the purchaser or transferee of his business is liable to the state for all unpaid tax, penalty, and interest accrued under this chapter against the distributor through the date of sale or transfer. However, the purchaser's or transferee's liability is limited to the value of the property and business acquired from the distributor.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-3.1-1-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 1 / Section 6-3.1-1-3
Limitation on number of credits granted; election by taxpayer; election to carry forward certain tax credits
Status: in_force

Sec. 3. (a) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity may not be granted more than one (1) tax credit under the following laws for the same project:

(1) IC 6-3.1-10 (enterprise zone investment cost credit) (before its expiration).

(2) IC 6-3.1-11 (industrial recovery tax credit).

(3) IC 6-3.1-19 (community revitalization enhancement district tax credit).

(4) IC 6-3.1-24 (venture capital investment tax credit).

(5) IC 6-3.1-26 (Hoosier business investment tax credit).

If a taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity has been granted more than one (1) tax credit for the same project, the taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity must elect to apply only one (1) of the tax credits in the manner and form prescribed by the department.

(b) A taxpayer (as defined in the following laws), pass through entity (as defined in the following laws), or shareholder, partner, or member of a pass through entity that is entitled to one (1) or more tax credits under the following laws for a taxable year beginning after December 31, 2016, and ending before January 1, 2018, may elect to carry forward all or any portion of one (1) or more of those tax credits to the taxable year beginning after December 31, 2017, and ending before January 1, 2019:

(1) IC 6-3.1-10 (enterprise zone investment cost credit) (before its expiration).

(2) IC 6-3.1-11 (industrial recovery tax credit).

(3) IC 6-3.1-19 (community revitalization enhancement district tax credit).

(4) IC 6-3.1-24 (venture capital investment tax credit).

(5) IC 6-3.1-26 (Hoosier business investment tax credit).

A taxpayer, pass through entity, or shareholder, partner, or member of a pass through entity that wishes to carry forward all or any portion of a tax credit under this subsection must make an election to do so in the manner and form prescribed by the department on or before the taxpayer's due date for filing a return for the taxable year ending after December 31, 2017. This subsection does not affect the limitation set forth in subsection (a) for the taxable year beginning after December 31, 2017, and ending before January 1, 2019. This subsection expires on January 1, 2023.

As added by P.L.199-2005, SEC.17. Amended by P.L.223-2007, SEC.3; P.L.133-2012, SEC.52; P.L.288-2013, SEC.33; P.L.238-2017, SEC.19; P.L.214-2018(ss), SEC.10; P.L.214-2019, SEC.24.
Ind. Code § 6-3.6-2-13.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-13.5
"PSAP"
Status: in_force

Sec. 13.5. "PSAP" means a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22).

As added by P.L.180-2016, SEC.14.
Ind. Code § 6-9-64-2 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-3.1-36-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-12
Credit subject to annual aggregate credit limit
Status: in_force

Sec. 12. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-6-9.5-13 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-13
Expiration
Status: in_force

Sec. 13. This chapter expires January 1, 2036.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-9-55-8 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-6-4.1-26 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-26
Issuance of excess size or weight permit; proof of registration under this chapter or International Fuel Tax Agreement
Status: in_force

Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reasonable proof of registration:

(1) under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14; and

(2) under IC 9-18.1, if applicable.

As added by P.L.69-1991, SEC.17. Amended by P.L.1-1992, SEC.21; P.L.129-2001, SEC.18; P.L.257-2017, SEC.10.
Ind. Code § 6-1.1-12.4-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-2
Applicability of deduction entitlement; calculation of deduction amount; filing requirements; adjustments
Status: in_force

Sec. 2. (a) For purposes of this section, an increase in the assessed value of real property is determined in the same manner that an increase in the assessed value of real property is determined for purposes of IC 6-1.1-12.1.

(b) This subsection applies only to a development, redevelopment, or rehabilitation that is first assessed after March 1, 2005, and before March 2, 2007. Except as provided in subsection (h) and sections 4, 5, and 8 of this chapter, an owner of real property that:

(1) develops, redevelops, or rehabilitates the real property; and

(2) creates or retains employment from the development, redevelopment, or rehabilitation;

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

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

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

(2) the product of:

(A) the increase in assessed value resulting from the development, rehabilitation, or redevelopment; multiplied by

(B) the percentage from the following table:

YEAR OF DEDUCTION

PERCENTAGE

1st

75%

2nd

50%

3rd

25%

(d) A property owner that qualifies for the deduction under this section must file a notice to claim the deduction. The township assessor, or the county assessor if there is no township assessor for the township, shall:

(1) inform the county auditor of the real property eligible for the deduction as contained in the notice filed by the taxpayer under this subsection; and

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

(e) The county auditor shall:

(1) make the deductions; and

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

under this section.

(f) The amount of the deduction determined under subsection (c)(2) is adjusted to reflect the percentage increase or decrease in assessed valuation that results from:

(1) a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or

(2) an annual adjustment under IC 6-1.1-4-4.5.

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

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

As added by P.L.193-2005, SEC.8. Amended by P.L.219-2007, SEC.34; P.L.234-2007, SEC.38; P.L.3-2008, SEC.38; P.L.146-2008, SEC.130; P.L.112-2012, SEC.29; P.L.148-2015, SEC.8; P.L.86-2018, SEC.46.
Ind. Code § 6-6-1.1-304 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-304
Application for exemption permit; investigation
Status: in_force

Sec. 304. The administrator may make any investigation he considers necessary when reviewing an application for an exemption permit.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-1.1-28-0.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.1
Multiple county property tax assessment board of appeals; establish; substantially similar ordinances
Status: in_force

Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeals must consist of the entire geographic area of all participating counties.

As added by P.L.207-2016, SEC.4.
Ind. Code § 6-2.5-12-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-7
"Home service provider"
Status: in_force

Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-1.1-8.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-3
"Qualifying county" defined
Status: in_force

Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred fifty thousand (450,000) and less than seven hundred thousand (700,000).

As added by P.L.151-2001, SEC.3. Amended by P.L.11-2023, SEC.22; P.L.230-2025, SEC.25.
Ind. Code § 6-3-4.5-18 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-18
Reporting requirements; liability for tax; proposed assessment timing; reduction of the tax attributable to direct or indirect partner; duty to issue report
Status: in_force

Sec. 18. (a) If a partnership or tiered partner is required to issue a report, issue an amended statement, or issue other information to a partner, owner, or beneficiary under this chapter, and does not issue such report, statement, or information within the period such issuance is required under this chapter, the partnership or tiered partner shall be liable for any tax that otherwise may be due from the partner, owner, or beneficiary, notwithstanding any other provision in IC 6-3 or IC 6-5.5. The tax rate under this section shall be computed at the highest rate for the taxable year under:

(1) IC 6-3-2-1(b), plus the highest rate imposed in any county under IC 6-3.6;

(2) IC 6-3-2-1(c); or

(3) IC 6-5.5-2-1;

unless the partnership or tiered partner can establish that a lower rate should apply, the partnership or tiered partner has made an election to be subject to tax under sections 6, 8, or 9 of this chapter, or to the extent the partnership, tiered partner, or the department can determine that the tax was otherwise properly reported and remitted. Such tax shall be considered to be due on the due date of the partnership's or tiered partner's return for the taxable year, determined without regard to extensions.

(b) If a partnership or tiered partner issues the report, amended statement, or other information:

(1) to an address that the partnership or tiered partner knows or reasonably should know is incorrect; or

(2) if the report, amended statement, or other information not described in subdivision (1) is returned and the partnership or tiered partner:

(A) fails to take reasonable steps to determine a proper address for reissuance within thirty (30) days after the report, amended statement, or other information is returned; or

(B) takes such steps and fails to reissue the report, amended statement, or other information to a proper address within thirty (30) days after the report, amended statement, or other information is returned;

such report, amended statement, or other information shall be considered to have not been issued for purposes of this section.

(c) The department may issue a proposed assessment under this section not later than three (3) years after the department receives a return or amended return from the partnership or tiered partner for which the partnership or tiered partner fails to issue reports, amended statements, or other information, or from the date a partnership is required to issue partner level adjustments reports to its partners.

(d) If:

(1) a direct or indirect partner files and remits the tax otherwise due under this section, the assessment to the partnership or tiered partner under this section shall be reduced by the portion of the tax attributable to the direct or indirect partner; and

(2) a partnership or tiered partner files and remits the tax under this section, such tax shall be treated as payment of tax to the direct or indirect partners. However, in no event shall the direct or indirect partners be permitted a refund of tax paid by a partnership or tiered partner under this section unless otherwise permitted under this chapter or IC 6-8.1-9-1.

(e) Nothing in this section shall be construed to relieve a partnership or tiered partner from any duty to issue a report, amended statement, or other information otherwise required under this chapter or under any other provision of IC 6-3 or IC 6-5.5. If a partnership or tiered partner issues a report, amended statement, or other information provided under this chapter after the date otherwise required for issuance, the department may grant relief to any tiered partner, direct partner, or indirect partner affected by the late issuance, including extension of applicable deadlines.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.50; P.L.138-2022, SEC.8; P.L.178-2022(ts), SEC.9; P.L.201-2023, SEC.99; P.L.80-2025, SEC.5.
Ind. Code § 6-3.1-30-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-8
Tax credit
Status: in_force

Sec. 8. Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter if the corporation certifies that a taxpayer:

(1) is an eligible business;

(2) completes a qualifying project; and

(3) incurs relocation costs;

the taxpayer is entitled to a credit against the taxpayer's state tax liability for the taxable year in which the relocation costs are incurred. Subject to IC 5-28-6-9, the credit allowed under this section is equal to the amount determined under section 9 of this chapter.

As added by P.L.193-2005, SEC.21. Amended by P.L.137-2006, SEC.9; P.L.1-2007, SEC.58; P.L.288-2013, SEC.64; P.L.158-2019, SEC.23; P.L.135-2022, SEC.12; P.L.213-2025, SEC.80.
Ind. Code § 6-9-36-3 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-3
Imposition of tax; ordinances; transmission of ordinance to state
Status: in_force

Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance not later than June 30, 2027, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the county.

(b) The following apply if the fiscal body of the county imposes a tax under this chapter:

(1) The rate of the tax equals one percent (1%) of the gross retail income on 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, IC 6-9-27, or this chapter.

(2) The fiscal body shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(3) The tax applies to transactions that occur after the last day of the month that follows the month in which the ordinance was adopted.

As added by P.L.214-2005, SEC.45. Amended by P.L.44-2026, SEC.15.
Ind. Code § 6-2.5-1-28.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-28.5
"Transferred electronically"
Status: reserved

Sec. 28.5. "Transferred electronically" means obtained by a purchaser by means other than tangible storage media.

As added by P.L.113-2010, SEC.46.
Ind. Code § 6-1.1-8-34 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-34
Rate of tax; time of payment
Status: in_force

Sec. 34. Except for:

(1) a railcar company's indefinite-situs distributable property; and

(2) the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantially all of its railroad passenger cars;

the various taxing units shall tax public utility company property assessed for a particular year at the same tax rates at which tangible property assessed for that same year is taxed. The public utility companies shall pay the taxes in the year following the year of assessment at the same time that taxes on tangible property are due under IC 6-1.1-22-9.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.67, SEC.2; P.L.38-2021, SEC.15.
Ind. Code § 6-2.5-5-38.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-38.2
Vehicle lease transactions
Status: in_force

Sec. 38.2. The value of an owned vehicle is exempt from the Indiana gross retail tax in a vehicle lease transaction if the owned vehicle is exchanged for a like kind vehicle.

As added by P.L.253-1997(ss), SEC.38.
Ind. Code § 6-6-2.5-20 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-20
"Received"
Status: in_force

Sec. 20. As used in this chapter, "received" means the removal from any refinery or terminal in Indiana, or the entry into Indiana of any special fuel for consumption, use, sale, or warehousing, except for transfers in bulk into or within a terminal in Indiana between registered suppliers. The tax imposed under section 28 of this chapter with respect to special fuel removed from terminals within Indiana and with respect to special fuel which is the subject of a tax precollection agreement pursuant to section 35(j) of this chapter, shall be imposed at the same time and in the same manner as the tax imposed by Sections 4081 to 4083 of the Internal Revenue Code. The definitions of the terms "removal", "entry", and "transfers in bulk" shall have the same meanings described in the Internal Revenue Code or Code of Federal Regulations.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.17.
Ind. Code § 6-3-1-11 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-11
"Internal Revenue Code"
Status: in_force

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

Sec. 11. (a) Except as provided in subsection (e), the term "Internal Revenue Code" means the Internal Revenue Code of 1986 of the United States as amended and in effect on January 1, 2023.

(b) Whenever the Internal Revenue Code is mentioned in this article, or in another provision of the Indiana Code that cites the definition of "Internal Revenue Code" provided in this section, the particular provisions that are referred to, together with all the other provisions of the Internal Revenue Code in effect on January 1, 2023, that pertain to the provisions specifically mentioned, shall be regarded as incorporated in this article by reference and have the same force and effect as though fully set forth in this article. To the extent that a federal statute in the United States Code is enacted or amended in a title other than the Internal Revenue Code on or before January 1, 2023, and affects federal adjusted gross income, federal taxable income, federal tax credits, or other federal tax attributes, the federal statute shall be considered to be part of the Internal Revenue Code as amended and in effect on January 1, 2023. To the extent:

(1) the provisions of the Internal Revenue Code apply to this article, regulations adopted under Section 7805(a) of the Internal Revenue Code, and in effect on January 1, 2023; and

(2) a federal statute in the United States Code that is enacted or amended in a title other than the Internal Revenue Code on or before January 1, 2023, and affects federal adjusted gross income, federal taxable income, federal tax credits, or other federal tax attributes applies to this article, regulations adopted under the federal statute of the United States Code and in effect on January 1, 2023;

shall be regarded as rules adopted by the department under this article, unless the department adopts specific rules that supersede the regulation.

(c) An amendment to the Internal Revenue Code made by an act passed by Congress before January 1, 2023, other than the federal 21st Century Cures Act (P.L. 114-255) and the federal Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63), that is effective for any taxable year that began before January 1, 2023, and that affects:

(1) individual adjusted gross income (as defined in Section 62 of the Internal Revenue Code);

(2) corporate taxable income (as defined in Section 63 of the Internal Revenue Code);

(3) trust and estate taxable income (as defined in Section 641(b) of the Internal Revenue Code);

(4) life insurance company taxable income (as defined in Section 801(b) of the Internal Revenue Code);

(5) mutual insurance company taxable income (as defined in Section 821(b) of the Internal Revenue Code); or

(6) taxable income (as defined in Section 832 of the Internal Revenue Code);

is also effective for that same taxable year for purposes of determining adjusted gross income under section 3.5 of this chapter and IC 6-5.5-1-2.

(d) This subsection applies to a taxable year ending before January 1, 2013. The following provisions of the Internal Revenue Code that were amended by the Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312) are treated as though they were not amended by the Tax Relief Act, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (P.L. 111-312):

(1) Section 1367(a)(2) of the Internal Revenue Code pertaining to an adjustment of basis of the stock of shareholders.

(2) Section 871(k)(1)(C) and 871(k)(2)(C) of the Internal Revenue Code pertaining the treatment of certain dividends of regulated investment companies.

(3) Section 897(h)(4)(A)(ii) of the Internal Revenue Code pertaining to regulated investment companies qualified entity treatment.

(4) Section 512(b)(13)(E)(iv) of the Internal Revenue Code pertaining to the modification of tax treatment of certain payments to controlling exempt organizations.

(5) Section 613A(c)(6)(H)(ii) of the Internal Revenue Code pertaining to the limitations on percentage depletion in the case of oil and gas wells.

(6) Section 451(i)(3) of the Internal Revenue Code pertaining to special rule for sales or dispositions to implement Federal Energy Regulatory Commission or state electric restructuring policy for qualified electric utilities.

(7) Section 954(c)(6) of the Internal Revenue Code pertaining to the look-through treatment of payments between related controlled foreign corporation under foreign personal holding company rules.

The department shall develop forms and adopt any necessary rules under IC 4-22-2 to implement this subsection.

(e) Solely for purposes of the provisions specified in subsection (f), the term "Internal Revenue Code" shall mean the Internal Revenue Code as in effect on July 4, 2025, and any reference to January 1, 2023, in this section shall be applied as if the reference is to July 4, 2025.

(f) The provisions to which subsection (e) is to be applied are as follows:

(1) Section 23 of the Internal Revenue Code.

(2) Section 168(e)(3)(B)(vi) of the Internal Revenue Code.

(3) Section 223(c)(2)(E) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.111; Acts 1965, c.233, s.3; Acts 1967, c.345, s.2; Acts 1969, c.326, s.2; Acts 1971, P.L.64, SEC.2; Acts 1973, P.L.49, SEC.3; Acts 1975, P.L.60, SEC.1. As amended by Acts 1977, P.L.78, SEC.1; Acts 1978, P.L.44, SEC.1; Acts 1979, P.L.67, SEC.1; Acts 1980, P.L.55, SEC.1; Acts 1981, P.L.82, SEC.2; Acts 1982, P.L.52, SEC.2; P.L.82-1983, SEC.2; P.L.49-1984, SEC.2; P.L.74-1985, SEC.1; P.L.71-1986, SEC.1; P.L.2-1987, SEC.17; P.L.63-1988, SEC.5; P.L.89-1989, SEC.1; P.L.35-1990, SEC.11; P.L.64-1991, SEC.1; P.L.43-1992, SEC.9; P.L.74-1993, SEC.1; P.L.19-1994, SEC.7; P.L.85-1995, SEC.9; P.L.60-1997, SEC.2; P.L.119-1998, SEC.4; P.L.2-2000, SEC.1; P.L.9-2001, SEC.1; P.L.177-2002, SEC.11; P.L.192-2002(ss), SEC.69; P.L.105-2003, SEC.2; P.L.246-2005, SEC.70; P.L.184-2006, SEC.4; P.L.234-2007, SEC.41; P.L.131-2008, SEC.12; P.L.182-2009(ss), SEC.188; P.L.113-2010, SEC.54; P.L.229-2011, SEC.84; P.L.137-2012, SEC.53; P.L.205-2013, SEC.81; P.L.242-2015, SEC.15; P.L.204-2016, SEC.15; P.L.214-2018(ss), SEC.3; P.L.234-2019, SEC.8; P.L.146-2020, SEC.22; P.L.165-2021, SEC.72; P.L.194-2023, SEC.8; P.L.1-2026, SEC.1.
Ind. Code § 6-9-69-2 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-8.1-4-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-4
Commercial motor vehicle owners or operators registration center
Status: in_force

Sec. 4. (a) The department shall establish a registration center to service motor carriers or entities that otherwise own or operate commercial motor vehicles.

(b) The registration center is under the supervision of the department through the motor carrier services division.

(c) A motor carrier or an entity that is otherwise an owner or operator of a commercial motor vehicle may apply to the registration center for the following:

(1) Vehicle registration (IC 9-18.1).

(2) Motor carrier fuel tax annual permit.

(3) Proportional use credit certificate (IC 6-6-4.1-4.7).

(4) Certificate of operating authority.

(5) Oversize vehicle permit (IC 9-20-3).

(6) Overweight vehicle permit (IC 9-20-4).

(7) Payment of the commercial vehicle excise tax imposed under IC 6-6-5.5.

(d) The commissioner may deny an application described in subsection (c) if the applicant fails to do any of the following with respect to a listed tax:

(1) File all tax returns or information reports.

(2) Pay all taxes, penalties, and interest.

(e) The commissioner may:

(1) deny an application for an oversize vehicle permit, an overweight vehicle permit, or a single oversize-overweight permit; or

(2) suspend any permit issued to a person;

if the applicant or permit holder is delinquent in paying escort fees to the state police department.

(f) The commissioner may suspend or revoke any registration, permit, certificate, or authority if the person to whom the registration, permit, certificate, or authority is issued fails to do any of the following with respect to a listed tax:

(1) File all tax returns or information reports.

(2) Pay all taxes, penalties, and interest.

(g) Funding for the development and operation of the registration center shall be taken from the motor carrier regulation fund (IC 8-2.1-23-1).

(h) The department shall recommend to the general assembly other functions that the registration center may perform.

As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54; P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5; P.L.222-1999, SEC.7; P.L.176-2006, SEC.6; P.L.190-2014, SEC.25; P.L.257-2017, SEC.14; P.L.146-2020, SEC.40.
Ind. Code § 6-1.1-23.9-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.9 / Section 6-1.1-23.9-1
"County executive"
Status: in_force

Sec. 1. "County executive" means the following:

(1) In a county not containing a consolidated city, the county executive or the county executive's designee.

(2) In a county containing a consolidated city, the executive of the consolidated city.

As added by P.L.99-2018, SEC.1.
Ind. Code § 6-9-59-1 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-1
Applicability
Status: in_force

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

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-3.1-19-1.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-1.5
"Pass through entity"
Status: in_force

Sec. 1.5. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.224-2003, SEC.194.
Ind. Code § 6-1.1-15-17.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-17.1
Repealed
Status: repealed

As added by P.L.249-2015, SEC.14. Repealed by P.L.174-2022, SEC.31.
Ind. Code § 6-3.5-4-0.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-0.5
Ordinance amendments; application; liability
Status: in_force

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.

(b) An adopting entity is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.

(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the surtax.

(d) The bureau of motor vehicles is not liable to an adopting entity or any taxpayer for actions taken under this section.

As added by P.L.178-2019, SEC.1.
Ind. Code § 6-1.1-46.2-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-9
Amount of deduction
Status: in_force

Sec. 9. Subject to the requirements of this chapter, the amount of the deduction a property owner is entitled to receive under this chapter for a particular year equals the product of:

(1) the assessed value of the building or part of the building that is occupied by the property owner or a tenant of the property owner; multiplied by

(2) the percentage determined for the assessment date by the district board under section 8 of this chapter.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-3.1-35.8-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-3
Amount of credit; pass through entities
Status: in_force

Sec. 3. (a) Subject to the limitations provided in subsection (b) and sections 5 and 6 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of a qualifying contribution or of the amount of the monetary contribution by a person to a qualifying foster care organization that is approved by the department of child services under section 4(c) of this chapter.

(b) The tax credit which a taxpayer receives under this chapter may not exceed ten thousand dollars ($10,000) for any taxable year of the taxpayer.

(c) If a person that is:

(1) exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under IC 6-3-2-2.8(2); or

(2) a partnership;

does not have any tax liability against which the credit provided by this section may be applied, a shareholder or a partner of the business firm is entitled to a credit against the shareholder's or partner's liability under the adjusted gross income tax.

(d) The amount of the tax credit provided by this section under subsection (c) is equal to:

(1) the tax credit determined for the business firm for the taxable year under subsection (a); multiplied by

(2) the percentage of the business firm's distributive income to which the shareholder or the partner is entitled.

The tax credit provided by this section is in addition to any credit to which a shareholder or partner is otherwise entitled under this chapter. However, a business firm and a shareholder or partner of that business firm may not claim a credit under this chapter for the same qualifying contribution or monetary contribution to a qualifying foster care organization.

(e) To apply a credit against the state tax liability of a business firm or person, the business firm or person must claim the credit on the annual state tax return of the business firm or person in the manner prescribed by the department.

As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.3.
Ind. Code § 6-8.1-15-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-6
"Licensed service area" defined
Status: in_force

Sec. 6. As used in this chapter, "licensed service area" means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio service to the customer.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-4-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-2
Assessment of property held by fiduciary
Status: in_force

Sec. 2. Real property which is controlled by an executor, administrator, guardian, trustee, or receiver shall be assessed to the executor, administrator, guardian, trustee, or receiver.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-4-40 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-40
Exclusion of federal income tax credits in the determination of the assessed value of low income housing tax credit property
Status: in_force

Sec. 40. The value of federal income tax credits awarded under Section 42 of the Internal Revenue Code may not be considered in determining the assessed value of low income housing tax credit property.

As added by P.L.81-2004, SEC.58.
Ind. Code § 6-1.1-35.7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-3
Adherence to Uniform Standards of Professional Appraiser Practice; prohibited actions
Status: in_force

Sec. 3. (a) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall adhere to the Uniform Standards of Professional Appraisal Practice in the performance of the individual's duties.

(b) An individual who is a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser shall not do any of the following:

(1) Conduct an assessment that includes the reporting of a predetermined opinion or conclusion.

(2) Misrepresent the individual's role when providing valuation services that are outside the practice of property assessment.

(3) Communicate assessment results with the intent to mislead or defraud.

(4) Communicate a report that the individual knows is misleading or fraudulent.

(5) Knowingly permit an employee or other person to communicate a misleading or fraudulent report.

(6) Engage in criminal conduct.

(7) Willfully or knowingly violate the requirements of IC 6-1.1-35-9.

(8) Perform an assessment in a grossly negligent manner.

(9) Perform an assessment with bias.

(10) Advocate for an assessment. However, this subdivision does not prevent a township assessor, a county assessor, an employee of the county assessor or township assessor, or an appraiser from defending or explaining the accuracy of an assessment and any corresponding methodology used in the assessment at a preliminary informal hearing, during settlement discussions, at a public hearing, or at the appellate level.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-1.1-12-35.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-35.5
Claims for deductions related to hydroelectric and geothermal; involvement of department of environmental management; appeals
Status: in_force

Sec. 35.5. (a) Except as provided in section 36 or 44 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided by section 33 (before its expiration) or 34 (before its expiration) of this chapter must file a certified statement in duplicate, on forms prescribed by the department of local government finance and proof of certification under subsection (b) with the auditor of the county in which the property for which the deduction is claimed is subject to assessment. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the person must complete, date, and file the certified statement with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. On verification of the statement by the assessor of the township in which the property for which the deduction is claimed is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.

(b) The department of environmental management, upon application by a property owner, shall determine whether a system or device qualifies for a deduction provided by section 33 (before its expiration) or 34 (before its expiration) of this chapter. If the department determines that a system or device qualifies for a deduction, it shall certify the system or device and provide proof of the certification to the property owner. The department shall prescribe the form and manner of the certification process required by this subsection.

(c) If the department of environmental management receives an application for certification, the department shall determine whether the system or device qualifies for a deduction. If the department fails to make a determination under this subsection before December 31 of the year in which the application is received, the system or device is considered certified.

(d) A denial of a deduction claimed under section 33 (before its expiration) or 34 (before its expiration) of this chapter may be appealed as provided in IC 6-1.1-15. The appeal is limited to a review of a determination made by the township assessor county property tax assessment board of appeals, or department of local government finance.

(e) Notwithstanding any other law, if there is a change in ownership of real property, or a mobile home that is not assessed as real property:

(1) that is equipped with a geothermal energy heating or cooling device; and

(2) whose previous owner received a property tax deduction under section 34 of this chapter (before its expiration) for the geothermal energy heating or cooling device prior to the change in ownership;

the new owner shall be eligible for the property tax deduction following the change in ownership and, in subsequent taxable years, shall not be required to obtain a determination of qualification from the department of environmental management under subsection (b) and shall not be required to file a certified statement of qualification with the county auditor under subsection (a) to remain eligible for the property tax deduction.

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

(g) This section expires January 1, 2027.

As added by P.L.198-2001, SEC.36. Amended by P.L.214-2005, SEC.12; P.L.154-2006, SEC.22; P.L.2-2007, SEC.114; P.L.183-2007, SEC.9; P.L.144-2008, SEC.35; P.L.146-2008, SEC.114; P.L.1-2009, SEC.37; P.L.183-2014, SEC.14; P.L.214-2019, SEC.14; P.L.257-2019, SEC.27; P.L.236-2023, SEC.22; P.L.136-2024, SEC.13; P.L.68-2025, SEC.42.
Ind. Code § 6-1.1-40-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-4
"New manufacturing equipment"
Status: in_force

Sec. 4. As used in this chapter, "new manufacturing equipment" means any tangible personal property that an applicant for the deduction under section 11 of this chapter:

(1) installs in a district before July 1, 2018;

(2) uses in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property;

(3) acquires in an arms length transaction from an entity that is not an affiliate of the applicant for use as described in subdivision (2); and

(4) never used for any purpose in Indiana before the installation described in subdivision (1).

As added by P.L.62-1988, SEC.1. Amended by P.L.154-2006, SEC.58; P.L.212-2018(ss), SEC.14.
Ind. Code § 6-9-1-5 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-5
Tax levy; rate; payment and collection; exemption
Status: in_force

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), 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, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin.

(b) Except as otherwise provided in this section, the tax imposed under subsection (a) is imposed at the rate of six percent (6%) on the gross 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. After June 30, 2021, the county fiscal body may adopt an ordinance to increase the tax rate to not more than eight percent (8%).

(c) The tax shall be paid quarterly to the county treasurer not more than twenty (20) days after the end of the quarter in which the tax is collected. All provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section except as otherwise provided by this chapter, and except that the county treasurer, and not the department of state revenue, is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to the other listed taxes under IC 6-8.1-1-1.

(d) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.

(e) If the county fiscal body adopts an ordinance to increase the tax rate after June 30, 2021, under subsection (b), the county fiscal body shall:

(1) specify the effective date of the ordinance to provide that the ordinance takes effect:

(A) at least thirty (30) days after the adoption of the ordinance; and

(B) on the first day of a month; and

(2) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(f) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (e), the department of state revenue shall treat an increase in the tax rate under this section as having been adopted on the later of:

(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the department of state revenue; or

(2) on the effective date specified in the ordinance.

Formerly: Acts 1972, P.L.58, SEC.1. As amended by Acts 1977, P.L.91, SEC.1; Acts 1979, P.L.82, SEC.1; P.L.97-1983, SEC.5; P.L.12-1992, SEC.32; P.L.49-1994, SEC.1; P.L.67-1997, SEC.1; P.L.119-2012, SEC.55; P.L.175-2018, SEC.1; P.L.108-2019, SEC.136; P.L.69-2021, SEC.2; P.L.104-2022, SEC.30.
Ind. Code § 6-1.1-52-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-7
Application for property tax deferral; limitation on deferral amount; accrued interest
Status: in_force

Sec. 7. (a) Beginning with property taxes first due and payable in 2026, and subject to subsection (g), a qualified individual in a county with a homestead property tax deferral program may apply to the county auditor to defer the due date for the qualified individual's homestead property tax liability as permitted under this chapter.

(b) A qualified individual may defer at least one hundred dollars ($100), but not more than five hundred dollars ($500), of the qualified individual's homestead property tax liability in a given calendar year.

(c) Except as provided in subsections (d) and (f), amounts deferred under this chapter for prior years may continue to accumulate until the delayed due date under this chapter.

(d) A qualified individual may not defer more than ten thousand dollars ($10,000) of the qualified individual's homestead property tax liability over consecutive years.

(e) The county treasurer may accrue interest on a qualified individual's deferred tax balance amount on a monthly basis not to exceed four percent (4%) beginning on the date of the deferral.

(f) No deferral of homestead property tax liability shall be granted if the total amount of deferred taxes under this chapter plus the total amount of all other liens on the homestead property plus the outstanding principal on all mortgages on the homestead property exceed one hundred percent (100%) of the homestead's assessed value.

(g) To be eligible for the homestead property tax deferral program, a qualified individual must:

(1) submit with the homestead property tax deferral program application the written approval of any holder of a lien on the homestead property; and

(2) agree to not pay the individual's remaining non-deferred payments by escrow.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-9-29.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 29.5 / Section 6-9-29.5-2
Requirement for marketplace facilitator to collect and remit tax
Status: in_force

Sec. 2. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) subject to the requirements to collect sales tax on its own transactions or on behalf of its sellers in accordance with IC 6-2.5-4-18 is also required to collect any taxes imposed under this article on a transaction that it facilitates.

(b) A marketplace facilitator must source the tax imposed under this article on any transaction to the retail location of the seller in each transaction.

(c) Regardless of whether a transaction under this article is made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

(1) Collect and remit the tax imposed under this article to the department, even if:

(A) a seller for whom a transaction was facilitated:

(i) does not have a registered retail merchant certificate; or

(ii) would not have been required to collect a food and beverage tax had the transaction not been facilitated by the marketplace facilitator; and

(B) the food and beverage tax is normally remitted directly to a political subdivision of the state.

(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.

As added by P.L.108-2019, SEC.143.
Ind. Code § 6-1.1-23-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-1
Written demand; service; content
Status: in_force

Sec. 1. (a) Annually, after November 10th but before August 1st of the succeeding year, each county treasurer shall serve a written demand upon each county resident who is delinquent in the payment of personal property taxes. The written demand may be served upon the taxpayer:

(1) by registered or certified mail;

(2) in person by the county treasurer or the county treasurer's agent; or

(3) by proof of certificate of mailing.

(b) The written demand required by this section shall contain:

(1) a statement that the taxpayer is delinquent in the payment of personal property taxes;

(2) the amount of the delinquent taxes;

(3) the penalties due on the delinquent taxes;

(4) the collection expenses which the taxpayer owes; and

(5) a statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within thirty (30) days from the date the demand is made then:

(A) sufficient personal property of the taxpayer shall be sold to satisfy the total amount due plus the additional collection expenses incurred; or

(B) a judgment may be entered against the taxpayer in the circuit court, superior court, or probate court of the county.

(c) Subsections (d) through (g) apply only to personal property that:

(1) is subject to a lien of a creditor imposed under an agreement entered into between the debtor and the creditor after June 30, 2005;

(2) comes into the possession of the creditor or the creditor's agent after May 10, 2006, to satisfy all or part of the debt arising from the agreement described in subdivision (1); and

(3) has an assessed value of at least three thousand two hundred dollars ($3,200).

(d) For the purpose of satisfying a creditor's lien on personal property, the creditor of a taxpayer that comes into possession of personal property on which the taxpayer is adjudicated delinquent in the payment of personal property taxes must pay in full to the county treasurer the amount of the delinquent personal property taxes determined under STEP SEVEN of the following formula from the proceeds of any transfer of the personal property made by the creditor or the creditor's agent before applying the proceeds to the creditor's lien on the personal property:

STEP ONE: Determine the amount realized from any transfer of the personal property made by the creditor or the creditor's agent after the payment of the direct costs of the transfer.

STEP TWO: Determine the amount of the delinquent taxes, including penalties and interest accrued on the delinquent taxes as identified on the form described in subsection (f) by the county treasurer.

STEP THREE: Determine the amount of the total of the unpaid debt that is a lien on the transferred property that was perfected before the assessment date on which the delinquent taxes became a lien on the transferred property.

STEP FOUR: Determine the sum of the STEP TWO amount and the STEP THREE amount.

STEP FIVE: Determine the result of dividing the STEP TWO amount by the STEP FOUR amount.

STEP SIX: Multiply the STEP ONE amount by the STEP FIVE amount.

STEP SEVEN: Determine the lesser of the following:

(A) The STEP TWO amount.

(B) The STEP SIX amount.

(e) This subsection applies to transfers made by a creditor after May 10, 2006. As soon as practicable after a creditor comes into possession of the personal property described in subsection (c), the creditor shall request the form described in subsection (f) from the county treasurer. Before a creditor transfers personal property described in subsection (d) on which delinquent personal property taxes are owed, the creditor must obtain from the county treasurer a delinquent personal property tax form and file the delinquent personal property tax form with the county treasurer. The creditor shall provide the county treasurer with:

(1) the name and address of the debtor; and

(2) a specific description of the personal property described in subsection (d);

when requesting a delinquent personal property tax form.

(f) The delinquent personal property tax form must be in a form prescribed by the state board of accounts under IC 5-11 and must require the following information:

(1) The name and address of the debtor as identified by the creditor.

(2) A description of the personal property identified by the creditor and now in the creditor's possession.

(3) The assessed value of the personal property identified by the creditor and now in the creditor's possession, as determined under subsection (g).

(4) The amount of delinquent personal property taxes owed on the personal property identified by the creditor and now in the creditor's possession, as determined under subsection (g).

(5) A statement notifying the creditor that this section requires that a creditor, upon the liquidation of personal property for the satisfaction of the creditor's lien, must pay in full the amount of delinquent personal property taxes owed as determined under subsection (d) on the personal property in the amount identified on this form from the proceeds of the liquidation before the proceeds of the liquidation may be applied to the creditor's lien on the personal property.

(g) The county treasurer shall provide the delinquent personal property tax form described in subsection (f) to the creditor not later than fourteen (14) days after the date the creditor requests the delinquent personal property tax form. The county assessor and the township assessors (if any) shall assist the county treasurer in determining the appropriate assessed value of the personal property and the amount of delinquent personal property taxes owed on the personal property. Assistance provided by the county assessor and the township assessors (if any) must include providing the county treasurer with relevant personal property forms filed with the assessor or assessors and providing the county treasurer with any other assistance necessary to accomplish the purposes of this section.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.71, SEC.1; P.L.38-1998, SEC.3; P.L.173-2003, SEC.9; P.L.214-2005, SEC.14; P.L.146-2008, SEC.257; P.L.84-2016, SEC.30; P.L.257-2019, SEC.56.
Ind. Code § 6-9-75-2 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

(1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and

(2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1.

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-8.1-4-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-1
Establishment of division; division of audit; duties
Status: in_force

Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes.

(b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the department a division of audit, which shall:

(1) upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable;

(2) annually audit a statistical sampling of the returns filed for the listed taxes that are not administered by the special tax division;

(3) review such federal tax returns and other data as may be helpful in performing the audit function;

(4) furnish the commissioner, at the commissioner's request, with information showing the treatment that the Indiana tax statutes are given by the taxpayers and by the taxing officials and with other requested information; and

(5) conduct audits requested by the commissioner or the commissioner's designee.

(c) Notwithstanding the requirements set forth in this chapter regarding the establishment and duties of divisions within the department, if the commissioner finds that a transfer of duties or functions will increase the efficiency of the department, the commissioner may transfer any duties or functions from one (1) division to another division within the department.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988, SEC.1; P.L.27-1992, SEC.3.
Ind. Code § 6-9-27-11 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-11
Expiration of chapter
Status: in_force

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

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.100.
Ind. Code § 6-9-76-10 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-10
Unauthorized transfer; felony
Status: in_force

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

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

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

commits a Level 6 felony.

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

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-1.1-33.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-9
Repealed
Status: repealed

As added by P.L.146-2008, SEC.277. Repealed by P.L.130-2018, SEC.23.
Ind. Code § 6-1.1-25-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-20
Recording of tax deed by county auditor
Status: in_force

Sec. 20. A county auditor who executes a tax deed under this chapter shall provide a copy of the tax deed to the grantee. The county auditor may collect from the grantee the appropriate recording fee set forth in IC 36-2-7-10 on behalf of the county recorder and submit the tax deed directly to the county recorder for recording. The county recorder shall record the tax deed in the deed records and provide the recorded tax deed to the grantee in the normal course of business. If the recording fee has not been collected by the county auditor, the county recorder shall collect the recording fee set forth in IC 36-2-7-10 when the tax deed is recorded.

As added by P.L.66-2014, SEC.18. Amended by P.L.247-2015, SEC.26; P.L.26-2022, SEC.3.
Ind. Code § 6-9-52-3 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-3
Authorization to impose tax
Status: in_force

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

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

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

(1) The day specified in the ordinance.

(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-3.1-22-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-6
"State tax liability"
Status: in_force

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

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-1.1-19-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-2
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.2; P.L.66-1985, SEC.1; P.L.90-2002, SEC.175; P.L.178-2002, SEC.29; P.L.23-2004, SEC.31. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-7-1-1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-1
Purpose; liability for tax
Status: in_force

Sec. 1. (a) It is the intent and purpose of this chapter to impose a tax on all cigarettes sold, used, consumed, handled, or distributed within this state, which shall be collected from the person who first sells, uses, consumes, handles, or distributes the cigarettes.

(b) It is further the intent and purpose of this chapter that whenever any cigarettes are given for advertising or any purpose whatsoever, they shall be taxed in the same manner as if they were sold, used, consumed, handled, or distributed in this state.

Formerly: Acts 1947, c.222, s.1; Acts 1963(ss), c.37, s.1. As amended by P.L.2-1988, SEC.20; P.L.128-2026, SEC.30.
Ind. Code § 6-9-25-3 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-3
Ordinance imposing food and beverage tax; adoption; certified copy to commissioner of department of state revenue; effective date; prohibited imposition of tax
Status: in_force

Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter.

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

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

(d) Notwithstanding any other law, the imposition of the tax under this chapter is prohibited upon the satisfaction by the county of all of its obligations authorized under section 11.5 of this chapter.

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.50-1994, SEC.1.
Ind. Code § 6-1.1-6.7-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-8
Recordation of approved application
Status: in_force

Sec. 8. If an application filed under section 6 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, a corporation, a limited liability company, or an association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 9 of this chapter.

As added by P.L.55-1991, SEC.1. Amended by P.L.8-1993, SEC.78.
Ind. Code § 6-1.1-51.3-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-6
Credit for certain veterans with partial disability; limitations; surviving spouse
Status: in_force

Sec. 6. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, mobile home, or manufactured home within the county, if:

(1) the individual served in the military or naval forces of the United States during any of its wars;

(2) the individual received an honorable discharge;

(3) the individual has a disability with a service connected disability of ten percent (10%) or more;

(4) the individual's disability is evidenced by:

(A) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or

(B) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section; and

(5) the individual:

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

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

on the date the credit is claimed, and in the case of clause (B), the contract or a memorandum of the contract is recorded in the county recorder's office.

(b) The amount of the credit is equal to three hundred fifty dollars ($350).

(c) The surviving spouse of an individual may receive the credit provided by this section if the individual satisfied the requirements of subsection (a)(1) through (a)(4) at the time of death and the surviving spouse satisfies the requirement of subsection (a)(5) at the time the credit is claimed. The surviving spouse is entitled to the credit regardless of whether the property for which the credit is claimed was owned by the deceased veteran or the surviving spouse before the deceased veteran's death.

(d) An individual who receives the credit provided by this section may receive any other property tax credit that the individual is entitled to by law.

(e) An individual who has sold real property or a mobile home or manufactured home to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the credit provided under this section against that real property, mobile home, or manufactured home.

(f) An individual wishing to claim a credit under this section must file a statement, on forms prescribed by the department of local government finance, with the county auditor and provide documentation necessary to substantiate the individual's eligibility for the credit. The statement must be completed and dated on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. An individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year. However, an individual who receives a credit under this section in a particular year and who becomes ineligible for the credit in the following year shall notify the auditor of the county in which the homestead is located of the individual's ineligibility not later than sixty (60) days after the individual becomes ineligible.

As added by P.L.157-2026, SEC.97.
Ind. Code § 6-2.5-11-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-6
Effect on Indiana law
Status: in_force

Sec. 6. No provision of the agreement authorized by this chapter in whole or in part invalidates or amends any provision of the law of Indiana. Adoption of the agreement by the state of Indiana does not amend or modify any Indiana law. Implementation of any condition of the agreement in Indiana, whether adopted before, at, or after membership of this state in the agreement, must be by the action of this state.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-2.5-11-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-3
Findings of general assembly
Status: in_force

Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate discussions to review, amend, or review and amend the terms of the agreement to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and all types of commerce.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-9-58-3 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-3
Authorization to impose tax
Status: in_force

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

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

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

(1) The day specified in the ordinance.

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-1-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-13
Repealed
Status: repealed

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.1-1988, SEC.10.
Ind. Code § 6-1.1-24-2.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-2.3
Notice of sale of vacant or abandoned property
Status: in_force

Sec. 2.3. (a) This section applies to an item of real property for which a court order or a determination by a hearing authority has been obtained under IC 36-7-37 that the real property is vacant or abandoned under section 1.5 of this chapter.

(b) If the executive of the county, city, or town that has jurisdiction of the property plans to certify an item of real property as vacant or abandoned under section 1.5 of this chapter and a notice was not sent with regard to the real property as permitted by IC 36-7-37, the executive of the county, city, or town that has jurisdiction of the property shall send a notice to the owner of record and to any person with a substantial property interest of public record in the real property at least one hundred twenty (120) days before the date of the certification under section 1.5 of this chapter. The notice must contain at least the following:

(1) A statement that an abandoned property sale will be held on or after a specified date.

(2) A description of the real property to be sold.

(3) A statement that to prevent the sale of the real property at the abandoned property sale, the owner must pay all delinquent taxes and special assessments on the real property before the date of the abandoned property sale.

(4) A statement that if the real property is sold at the abandoned property sale, a deed will be issued to the purchaser that provides the purchaser with a fee simple interest in the real property.

(5) The street address, if any, or a common description of the real property.

(6) The key number or parcel number of the real property.

A notice required by this section is in addition to the notice required by section 1.5 of this chapter.

(c) A notice under this section may not include more than one (1) item of real property listed to be sold in one (1) description. However, when more than one (1) item of real property is owned by one (1) person, all of the items of real property that are owned by that person may be included in one (1) notice.

(d) A single notice under this section may be used to notify joint owners of record at the last address of the joint owners for the property sold, as indicated in the records of the county auditor.

(e) The notice required by this section is considered sufficient if the notice is mailed by certified mail, return receipt requested, to:

(1) all owners of record of real property at the last address of the owner for the property, as indicated in the records of the county auditor; and

(2) any person with a substantial property interest of public record at the address for the person included in the public record that indicates the interest;

as of the date that the tax sale list is certified.

(f) The notice under this section is not required for persons in possession not shown in the public records.

As added by P.L.66-2014, SEC.8. Amended by P.L.247-2015, SEC.11.
Ind. Code § 6-4.1-1-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-7
"Non-resident decedent"
Status: in_force

Sec. 7. "Non-resident decedent" means an individual who was not domiciled in Indiana at the time of his death.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-21-6 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-6
Imposition, payment, and collection of tax; filing of return
Status: in_force

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

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-8.1-15-12 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-12
Legislative findings of fact
Status: in_force

Sec. 12. The general assembly finds that:

(1) the United States Congress has enacted the Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.) for the purpose of establishing uniform nationwide sourcing rules for state and local taxation of mobile telecommunications service;

(2) the federal Mobile Telecommunications Sourcing Act provides that taxes on mobile telecommunications service shall be paid to the jurisdiction where the customer's primary use of the service occurs, irrespective of where the mobile telecommunications service originates, terminates, or passes through; and

(3) it is desirable to implement the federal Mobile Telecommunications Sourcing Act in Indiana.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-2.5-4-4.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-4.2
Repealed
Status: repealed

As added by P.L.181-2016, SEC.20. Repealed by P.L.108-2019, SEC.110.
Ind. Code § 6-1.1-12-31 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-31
Repealed
Status: repealed

As added by Acts 1980, P.L.41, SEC.1. Amended by Acts 1981, P.L.70, SEC.1; P.L.24-1984, SEC.4; P.L.144-2008, SEC.31. Repealed by P.L.214-2019, SEC.12.
Ind. Code § 6-3.5-10-10 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-10
Surtax fund; use
Status: in_force

Sec. 10. (a) The fiscal officer of an adopting municipality shall deposit the surtax revenues in a fund to be known as the "municipal surtax fund".

(b) An adopting municipality may use the surtax revenues that the adopting municipality receives under this section:

(1) to construct, reconstruct, repair, or maintain streets and roads under the adopting municipality's jurisdiction; or

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

As added by P.L.146-2016, SEC.11.
Ind. Code § 6-4.1-1-15 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-15
Gender; singular as plural
Status: in_force

Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.

(b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropriate.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-34-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-8
State funds; distribution formula
Status: in_force

Sec. 8. For purposes of computing the amount of state funds to be distributed to a school corporation under a formula in which adjusted assessed valuation is a factor, the school corporation's adjusted assessed valuation, except as otherwise specifically provided by law, equals the product of (1) the assessed valuation of the property within the school district, multiplied by (2) the school corporation's current adjustment factor.

[Pre-1975 Property Tax Recodification Citation: 6-1-66-5.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-1-14.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-14.5
"Public education corporation"
Status: in_force

Sec. 14.5. "Public education corporation" refers to the Indianapolis public education corporation established by IC 20-25.3-3-1.

As added by P.L.101-2026, SEC.2.
Ind. Code § 6-1.1-4-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-13
Agricultural land; assessment; soil productivity factors
Status: in_force

Sec. 13. (a) In assessing or reassessing land, the land shall be assessed as agricultural land only when it is devoted to agricultural use regardless of:

(1) who owns the land; or

(2) who the person or entity is that is liable for property taxes due on the land under IC 6-1.1-2-4.

(b) For purposes of this section, and in addition to any other land considered devoted to agricultural use, any:

(1) land enrolled in:

(A) a land conservation or reserve program administered by the United States Department of Agriculture;

(B) a land conservation program administered by the United States Department of Agriculture's Farm Service Agency; or

(C) a conservation reserve program or agricultural easement program administered by the United States Department of Agriculture's Natural Resources Conservation Service;

(2) land enrolled in the department of natural resources' classified forest and wildlands program (or any similar or successor program);

(3) land classified in the category of other agriculture use, as provided in the department of local government finance's real property assessment guidelines; or

(4) land devoted to the harvesting of hardwood timber;

is considered to be devoted to agricultural use. Agricultural use for purposes of this section includes but is not limited to the uses included in the definition of "agricultural use" in IC 36-7-4-616(b), such as the production of livestock or livestock products, commercial aquaculture, equine or equine products, land designated as a conservation reserve plan, pastureland, poultry or poultry products, horticultural or nursery stock, fruit, vegetables, forage, grains, timber, trees, bees and apiary products, tobacco, other agricultural crops, general farming operation purposes, native timber lands, or land that lays fallow. Agricultural use may not be determined by the size of a parcel or size of a part of the parcel. This subsection does not affect the assessment of any real property assessed under IC 6-1.1-6 (assessment of certain forest lands), IC 6-1.1-6.2 (assessment of certain windbreaks), or IC 6-1.1-6.7 (assessment of filter strips).

(c) The department of local government finance shall give written notice to each county assessor of:

(1) the availability of the United States Department of Agriculture's soil survey data; and

(2) the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map.

All assessing officials and the property tax assessment board of appeals shall use the data in determining the true tax value of agricultural land. However, notwithstanding the availability of new soil productivity factors and the department of local government finance's notice of the appropriate soil productivity factor for each type or classification of soil shown on the United States Department of Agriculture's soil survey map for the March 1, 2012, assessment date, the soil productivity factors used for the March 1, 2011, assessment date shall be used for the January 1, 2016, assessment date and each assessment date thereafter.

(d) The department of local government finance shall by rule provide for the method for determining the true tax value of each parcel of agricultural land.

(e) This section does not apply to land purchased for industrial or commercial uses.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-3; 6-1-26-4(a); 6-1-33-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.63-1983, SEC.1; P.L.24-1986, SEC.6; P.L.75-1987, SEC.1; P.L.6-1997, SEC.14; P.L.90-2002, SEC.36; P.L.178-2002, SEC.5; P.L.112-2012, SEC.9; P.L.1-2013, SEC.1; P.L.85-2014, SEC.1; P.L.249-2015, SEC.6; P.L.180-2016, SEC.3; P.L.23-2026, SEC.28; P.L.157-2026, SEC.34.
Ind. Code § 6-4.1-5-15 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-15
Orders with respect to nonresident decedent's estate; filing fees
Status: in_force

Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which:

(1) states the fair market value of all property interests transferred by the decedent under taxable transfers;

(2) describes all Indiana real property so transferred by the decedent; and

(3) states the inheritance tax imposed as a result of the decedent's death.

(b) The clerk of the circuit court of each county in which real property described in the order is located shall spread a copy of the order of record.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.17; P.L.171-1984, SEC.5; P.L.192-1986, SEC.5; P.L.305-1987, SEC.8.
Ind. Code § 6-3-4.5-20 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-20
Partnership with more than 10,000 direct owners; extension of time; written agreement; automatic extension; rules
Status: in_force

Sec. 20. (a) Notwithstanding any other provision of this chapter or IC 6-8.1, if, before the end of the time period within which the department may take an action under this chapter:

(1) in the case of a partnership or tiered partner that has more than ten thousand (10,000) direct owners, the department shall extend the time period one (1) time by sixty (60) days upon written request of the partnership or tiered partner, regardless of whether the department signs the extension;

(2) in the case of an action required to be taken with regard to a partnership under this chapter, the department and the partnership agree to extend that period, the period may be extended according to the terms of a written agreement signed by both the department and the partnership; and

(3) in the case of an action required to be taken with regard to a tiered partner, direct partner, or indirect partner under this chapter, the department and the tiered partner, direct partner, or indirect partner, as applicable, agree to extend that period, the period may be extended according to the terms of a written agreement signed by both the department and the tiered partner, direct partner, or indirect partner, as appropriate.

(b) If an extension is entered into under subsection (a), the request for automatic extension or agreement must contain:

(1) the date to which the extension is made; and

(2) a statement that the person or entity agrees to preserve the person's or entity's records until the extension terminates.

(c) If an extension is entered into under subsection (a), the applicable deadlines and statute of limitations for any actions arising from an action required by a partnership, tiered partner, direct partner, or indirect partner shall be extended in a manner consistent with the extension under subsection (a).

(d) The department and a partnership, tiered partner, direct partner, or indirect partner may enter into more than one (1) extension agreement under this section.

(e) The department may, by rules adopted under IC 4-22-2 or by guidelines published in the Indiana Register, provide for automatic extensions or relief from liability and reporting for certain situations. The following apply:

(1) In the case of an automatic extension, the extension shall be considered signed by both the department and the partnership, tiered partner, direct partner, or indirect partner before the time the department may take an action under this section. In addition, the partnership, tiered partner, direct partner, or indirect partner shall preserve the person's or entity's records until the automatic extension terminates.

(2) In the case of relief from liability, such relief shall be granted only under the situations specifically granted by the rules or guidelines.

(3) The department may adopt rules or guidelines to establish a de minimis amount upon which a taxpayer shall not be required to comply with specified provisions of this chapter.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.51.
Ind. Code § 6-9-77-4 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-3.1-30-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-14
Application; requirement to enter into an agreement with the corporation
Status: in_force

Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation.

(b) The corporation shall prescribe the form of the application.

(c) A taxpayer may claim a credit awarded after June 30, 2019, against the taxpayer's state tax liability for a taxable year only if the corporation awards a credit to the taxpayer and enters into an agreement with the taxpayer under section 15 of this chapter. The corporation may deny an application for a credit under this chapter in its sole discretion. A taxpayer may not seek judicial review of a decision by the corporation to deny a taxpayer's application for a credit.

As added by P.L.158-2019, SEC.26.
Ind. Code § 6-1.1-19-4.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.3
Repealed
Status: repealed

As added by P.L.1-1991, SEC.43; P.L.25-1995, SEC.36. Repealed by P.L.2-1996, SEC.297.
Ind. Code § 6-1.1-37-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-7.5
Repealed
Status: repealed

As added by Acts 1979, P.L.48, SEC.9. Amended by Acts 1980, P.L.35, SEC.2; P.L.146-2008, SEC.293. Repealed by P.L.156-2024, SEC.23.
Ind. Code § 6-9-20-5 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-5
Rate of tax
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.83-1985, SEC.1.
Ind. Code § 6-3.1-7-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-2
Eligible taxpayers; amount of credit; pass through entities
Status: in_force

Sec. 2. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer:

(1) receives interest on a qualified loan in that taxable year;

(2) provides the assistance to urban enterprise associations required from zone businesses under IC 5-28-15-5.7(b); and

(3) complies with any requirements adopted by the board of the Indiana economic development corporation under IC 5-28-15 for taxpayers claiming the credit under this chapter.

However, if a taxpayer is located outside of an enterprise zone, subdivision (3) does not require the taxpayer to reinvest its incentives under this section within the enterprise zone, except as provided in subdivision (2).

(b) The amount of the credit to which a taxpayer is entitled under this section is five percent (5%) multiplied by the amount of interest received by the taxpayer during the taxable year from qualified loans.

(c) If a pass through entity is entitled to a credit under subsection (a) but does not have state tax liability against which the tax credit may be applied, an individual who is a shareholder, partner, beneficiary, or member of the pass through entity is entitled to a tax credit equal to:

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

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

The credit provided under this subsection is in addition to a tax credit to which a shareholder, partner, beneficiary, or member of a pass through entity is entitled. However, a pass through entity and an individual who is a shareholder, partner, beneficiary, or member of a pass through entity may not claim more than one (1) credit for the qualified expenditure.

As added by P.L.51-1984, SEC.1. Amended by P.L.120-1999, SEC.5; P.L.73-2000, SEC.2; P.L.4-2005, SEC.52; P.L.146-2018, SEC.20.
Ind. Code § 6-3.1-45-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-7
Credit for qualified investment; amount of credit
Status: in_force

Sec. 7. A taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes a qualified investment. The amount of the credit provided by this section is equal to twenty percent (20%) of the amount of the taxpayer's qualified investment.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-1.1-20-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-5-b
Issuance of bonds or leases in excess of $5,000; objections by taxpayers to certain bonds or leases
Status: in_force

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

Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by:

(1) posting; and

(2) publication once each week for two (2) weeks.

The notice required by this section shall be posted in three (3) public places in the political subdivision and published in accordance with IC 5-3-1-1.5. The decision to issue bonds may be a preliminary decision.

(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:

(1) after June 30, 2008, makes:

(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or

(B) a decision as described in subsection (a); or

(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to subsection (a), adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.

Ten (10) or more taxpayers who will be affected by the proposed issuance of the bonds and who wish to object to the issuance on the grounds that it is unnecessary or excessive may file a petition in the office of the auditor of the county in which the political subdivision is located. The petition must be filed within fifteen (15) days after the notice required by subsection (a) is given, and it must contain the objections of the taxpayers and facts which show that the proposed issue is unnecessary or excessive. When taxpayers file a petition in the manner prescribed in this subsection, the county auditor shall immediately forward a certified copy of the petition and any other relevant information to the department of local government finance.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.27-1986, SEC.4; P.L.25-1995, SEC.51; P.L.90-2002, SEC.193; P.L.224-2007, SEC.33; P.L.146-2008, SEC.195; P.L.157-2026, SEC.73.
Ind. Code § 6-2.5-6-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-9
Uncollectible receivables; deduction
Status: in_force

Sec. 9. (a) In determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant shall, subject to subsections (c) and (d), deduct from the retail merchant's gross retail income from retail transactions made during a particular reporting period, an amount equal to the retail merchant's receivables which:

(1) resulted from retail transactions in which the retail merchant did not collect the state gross retail or use tax from the purchaser;

(2) resulted from retail transactions on which the retail merchant has previously paid the state gross retail or use tax liability to the department; and

(3) were written off as an uncollectible debt for federal tax purposes under Section 166 of the Internal Revenue Code during the particular reporting period.

(b) If a retail merchant deducts a receivable under subsection (a) and subsequently collects all or part of that receivable, then the retail merchant shall, subject to subsection (d)(6), include the amount collected as part of the retail merchant's gross retail income from retail transactions for the particular reporting period in which the retail merchant makes the collection.

(c) This subsection applies only to retail transactions occurring after December 31, 2006. As used in this subsection, "affiliated group" means any combination of the following:

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

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

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

(d) The following provisions apply to a deduction for a receivable treated as uncollectible debt under subsection (a):

(1) The deduction does not include interest.

(2) The amount of the deduction shall be determined in the manner provided by Section 166 of the Internal Revenue Code for bad debts but shall be adjusted to exclude:

(A) financing charges or interest;

(B) sales or use taxes charged on the purchase price;

(C) uncollectible amounts on property that remain in the possession of the seller until the full purchase price is paid;

(D) expenses incurred in attempting to collect any debt; and

(E) repossessed property.

(3) The deduction shall be claimed on the return for the period during which the receivable is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision, a claimant who is not required to file federal income tax returns may deduct an uncollectible receivable on a return filed for the period in which the receivable is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant were required to file a federal income tax return.

(4) If the amount of uncollectible receivables claimed as a deduction by a retail merchant for a particular reporting period exceeds the amount of the retail merchant's taxable sales for that reporting period, the retail merchant may file a refund claim under IC 6-8.1-9. However, the deadline for the refund claim shall be measured from the due date of the return for the reporting period on which the deduction for the uncollectible receivables could first be claimed.

(5) If a retail merchant's filing responsibilities have been assumed by a certified service provider (as defined in IC 6-2.5-11-2), the certified service provider may claim, on behalf of the retail merchant, any deduction or refund for uncollectible receivables provided by this section. The certified service provider must credit or refund the full amount of any deduction or refund received to the retail merchant.

(6) For purposes of reporting a payment received on a previously claimed uncollectible receivable, any payments made on a debt or account shall be applied first proportionally to the taxable price of the property and the state gross retail tax or use tax thereon, and secondly to interest, service charges, and any other charges.

(7) A retail merchant claiming a deduction for an uncollectible receivable may allocate that receivable among the states that are members of the streamlined sales and use tax agreement if the books and records of the retail merchant support that allocation.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.30; P.L.81-2004, SEC.7; P.L.162-2006, SEC.23; P.L.184-2006, SEC.2; P.L.109-2015, SEC.23.
Ind. Code § 6-7-3-5 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-5
Imposition of tax; exemption
Status: in_force

Sec. 5. The controlled substance excise tax is imposed on controlled substances that are:

(1) delivered;

(2) possessed; or

(3) manufactured;

in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is distributed, manufactured, or dispensed by a person registered under IC 35-48-3.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-9-44-8 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-8
Deposit of tax revenue
Status: in_force

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

(b) The city fiscal officer shall deposit in this 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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.98.
Ind. Code § 6-9-39-5 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-5
Collection; designation of collection method by ordinance
Status: in_force

Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods:

(1) By designating one (1) or more persons in the county to collect the tax.

(2) By requiring a person who harbors or keeps a taxable dog to submit a complete and accurate county option dog tax return.

(3) By a method other than a method described in subdivision (1) or (2) as determined by the fiscal body of the county.

(b) A designee under subsection (a)(1) may retain a fee from the tax collected for each taxable dog in an amount determined by the fiscal body not to exceed seventy-five cents ($0.75). A designee shall remit the balance of the money collected to the county treasurer by the tenth day of each month.

(c) If a fiscal body chooses to collect a county option dog tax imposed under section 3 of this chapter by requiring the submission of a county option dog tax return under subsection (a), the county treasurer may include a county option dog tax return form with every property tax statement that is mailed to a person under IC 6-1.1-22-8.1(a)(1).

(d) The department of local government finance shall prescribe a county option dog tax return form that a county may use for the reporting of county option dog tax liability.

As added by P.L.162-2006, SEC.36. Amended by P.L.3-2008, SEC.67; P.L.87-2009, SEC.15.
Ind. Code § 6-4.1-5-13 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-13
Appointment of temporary guardian
Status: in_force

Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual:

(1) is under eighteen (18) years of age or incapacitated (as defined in IC 29-3-1-7.5); and

(2) has an interest in the resident decedent's estate which is adverse to an interest which another person has in the estate.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.33-1989, SEC.5.
Ind. Code § 6-8.1-4-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-1.5
Repealed
Status: repealed

As added by P.L.72-1988, SEC.2. Amended by P.L.80-1989, SEC.13; P.L.99-1989, SEC.1. Repealed by P.L.1-1990, SEC.84.
Ind. Code § 6-1.1-46.2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-6
District board review of application; resolution to approve deduction; required findings; approval by fiscal body of municipality
Status: in_force

Sec. 6. (a) The district board shall review an application and statement of benefits submitted under section 4 of this chapter, and the district board shall determine whether the property owner should be granted a deduction under this chapter after the district board has made the following findings:

(1) Whether the estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.

(2) Whether the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed occupation of the eligible vacant building.

(3) Whether any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed occupation of the eligible vacant building.

(4) Whether the occupation of the eligible vacant building will increase the tax base and assist in the rehabilitation of the district.

(5) Whether the totality of benefits is sufficient to justify the deduction.

(b) A district board may adopt a resolution approving the application and statement of benefits and granting a deduction under this chapter if:

(1) the district board makes the findings required by subsection (a); and

(2) the granting of the deduction is approved by the fiscal body of the municipality in which the district is located.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-4-13.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-13.6
Determination and review of land values; certification; notice
Status: in_force

Sec. 13.6. (a) The county assessor shall determine the values of all classes of commercial, industrial, and residential land (including farm homesites) in the county using guidelines determined by the department of local government finance. The assessor determining the values of land shall submit the values and any supporting document to the county property tax assessment board of appeals and the department of local government finance by the dates specified in the county's reassessment plan under section 4.2 of this chapter.

(b) If the county assessor fails to determine land values under subsection (a) before the deadlines in the county's reassessment plan under section 4.2 of this chapter, the county property tax assessment board of appeals shall determine the values. If the county property tax assessment board of appeals fails to determine the values before the land values become effective, the department of local government finance shall determine the values.

(c) The county assessor shall notify all township assessors in the county (if any) of the values. Assessing officials shall use the values determined under this section.

(d) A petition for the review of the land values determined by a county assessor under this section may be filed with the county auditor not later than forty-five (45) days after the county assessor makes the determination of the land values. The petition must set forth the property owners' objections and be signed by at least the lesser of:

(1) one hundred (100) property owners in the county; or

(2) five percent (5%) of the property owners in the county.

(e) Upon the filing of a petition, the county auditor shall certify a copy of the petition, together with any other data that is necessary in order to present the property owners' objections, to the department of local government finance.

(f) Upon receipt of a petition for review under subsection (d), the department of local government finance:

(1) shall review the land values determined by the county assessor; and

(2) after a public hearing, shall:

(A) approve;

(B) modify; or

(C) disapprove;

the land values.

Notice of the hearing shall be given by the department of local government finance to the assessor and to the first ten (10) petitioners at least five (5) days before the date of the hearing.

As added by P.L.24-1986, SEC.9. Amended by P.L.74-1987, SEC.2; P.L.41-1993, SEC.5; P.L.6-1997, SEC.15; P.L.90-2002, SEC.37; P.L.146-2008, SEC.68; P.L.136-2009, SEC.3; P.L.113-2010, SEC.16; P.L.112-2012, SEC.10; P.L.236-2023, SEC.16; P.L.230-2025, SEC.20.
Ind. Code § 6-1.1-20.2-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-12
Chapter constitutes complete authority for loans
Status: in_force

Sec. 12. The notes and the authorization, issuance, sale, and delivery of the notes are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of the loan, the authorization, issuance, sale, and delivery of the notes, and the repayment of the loan by the borrower, and no law, procedure, proceedings, publications, notices, consents, approvals, orders, or acts by any officer, department, agency, or instrument of the state or of any political subdivision is required to make the loan, issue the notes, or repay the loan except as prescribed in this chapter.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-3.6-9-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-9
Summary of calculations used to determine certified distributions; contents
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. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:

(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;

(2) adjustments for over distributions in prior years;

(3) adjustments for clerical or mathematical errors in prior years; and

(4) adjustments for tax rate changes.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72.
Ind. Code § 6-3.5-11-6 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-6
Rescission of wheel tax and vehicle excise tax
Status: in_force

Sec. 6. (a) After January 1 but on or before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b) The fiscal body of an adopting municipality may not adopt an ordinance to rescind the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to rescind the annual license excise surtax.

As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.31.
Ind. Code § 6-6-4.1-6 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-6
Credits against tax
Status: in_force

Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, or a lessor operating under the carrier's annual permit, has:

(1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal) on motor fuel purchased in Indiana;

(2) consumed the motor fuel outside Indiana; and

(3) paid a gasoline, special fuel, or road tax with respect to the fuel in one (1) or more other states or jurisdictions.

(b) The amount of credit for a quarter is equal to the tax paid under IC 6-6-1.1, IC 6-6-2.5, and section 4.5 of this chapter (before its repeal) on motor fuel that:

(1) was purchased in Indiana;

(2) was consumed outside Indiana; and

(3) with respect to which the carrier paid a gasoline, special fuel, or road tax to another state or jurisdiction.

(c) To qualify for the credit, the carrier shall submit any evidence required by the department of payment of the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal).

(d) A credit earned by a carrier in a particular quarter shall be applied against the carrier's tax liability under this chapter for that quarter before any credit carryover is applied against that liability under section 7 of this chapter.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.28; P.L.277-1993(ss), SEC.47; P.L.218-2017, SEC.52; P.L.185-2018, SEC.13.
Ind. Code § 6-2.5-12-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-5
"Customer channel termination point"
Status: in_force

Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-3-4.5-15 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-15
Reports; proposed assessment; timing; protest; appeal
Status: in_force

Sec. 15. (a) If the department receives the partner level adjustments report, amended statement, or similar report required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department for a taxable year of the taxpayer affected by the partner level adjustments report, the department shall issue a proposed assessment to the taxpayer not later than:

(1) one hundred eighty (180) days after the department receives the partner level adjustments report or amended statement arising from the partner level adjustments report from the entity required to provide the report or statement to the department;

(2) one hundred eighty (180) days after the applicable deadline for the taxpayer; or

(3) the period during which the taxpayer could otherwise be issued a proposed assessment under IC 6-8.1-5-2;

whichever is latest.

(b) If a taxpayer receives multiple partner level adjustments reports or amended statements relating to the same report of final partnership adjustments, the last day for issuing a proposed assessment to the taxpayer is the latest time for which the department could issue an assessment for any partner level adjustments report or amended statement arising from the report of partnership adjustments as determined under this section.

(c) The taxpayer may protest or appeal the proposed assessment or refund denial in the same manner as prescribed in IC 6-8.1-5 or IC 6-8.1-9-1, whichever is applicable. However, any adjustments made pursuant to a report of final partnership adjustments shall be considered final as to the taxpayer.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.48.
Ind. Code § 6-9-49-4 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-4
Food or beverage transactions to which tax applies
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-9-33-6 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-6
Collection of tax; returns
Status: in_force

Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the tax under this chapter may be made separately 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.8-2000, SEC.3.
Ind. Code § 6-9-79-10 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-10
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.162-2026, SEC.17.
Ind. Code § 6-9-65-4 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-6-1.1-1007 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1007
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.47. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-48-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-2
"Beginning farmer"
Status: in_force

Sec. 2. As used in this chapter, "beginning farmer" refers to a beginning farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-3.5-5-6 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-6
Rescission of wheel tax and vehicle excise tax
Status: in_force

Sec. 6. (a) After January 1 but on or before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If the adopting entity adopts such an ordinance, the wheel tax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b) The adopting entity may not adopt an ordinance to rescind the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to rescind the annual license excise surtax. In addition, the adopting entity may not adopt an ordinance to rescind the wheel tax if:

(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or

(2) any bonds issued by the county under IC 8-14-9 are outstanding.

As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1981, P.L.88, SEC.3; P.L.205-2013, SEC.96; P.L.218-2017, SEC.18.
Ind. Code § 6-1.1-51-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-7
"Subsidiary"
Status: in_force

Sec. 7. As used in this chapter, "subsidiary" means a business entity in which another business entity with an Indiana corporate headquarters has at least an eighty percent (80%) ownership interest.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-2.5-1-14.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-14.7
"Construction material"
Status: in_force

Sec. 14.7. "Construction material" means any tangible personal property to be converted into real property.

As added by P.L.181-2016, SEC.14.
Ind. Code § 6-6-1.1-904.1 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-904.1
Refund; required procedures
Status: in_force

Sec. 904.1. (a) To claim a refund under section 902, 902.5, or 903, of this chapter, a person must present to the administrator a statement that contains a written verification that it is made under penalties of perjury and that sets forth the total amount of gasoline purchased and used for purposes other than propelling a motor vehicle on an Indiana public highway. The statement must be filed by April 15 of the year succeeding three (3) years after the date the gasoline was purchased, and it must be accompanied by the original invoice or a certified copy of the original invoice. Such a copy must be certified by the supplier on forms prescribed by the administrator. In addition, the original invoice or certified copy must show either:

(1) that payment for the purchase has been made and the amount of tax paid on the purchase; or

(2) that the gasoline was charged to a credit card approved by the administrator under procedures designed to assure the state will not be liable for the credit card charges if the claimant does not pay for the purchases.

(b) The administrator may make any investigations the administrator considers necessary before refunding the gasoline taxes to the consumer.

As added by P.L.1-1991, SEC.60. Amended by P.L.45-1994, SEC.2.
Ind. Code § 6-6-6.5-20 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-20
Taxpayer owning more than one aircraft; consolidation of collection
Status: in_force

Sec. 20. In the administration and collection of the tax imposed by this chapter, the department may coordinate and consolidate the collection of such tax from each taxpayer as imposed on all aircraft owned by such taxpayer in accordance with such procedures as the department shall deem reasonable and feasible, including, but not limited to, the revocation of all certificates of registration of aircraft by an owner if such owner shall willfully fail and refuse to pay any tax imposed by this chapter.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.31.
Ind. Code § 6-3.1-9-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-3
Amount of credit; application; pass through entities; shareholders or partners of firms without tax liability
Status: in_force

Sec. 3. (a) Subject to the limitations provided in subsection (b) and sections 4, 5, and 6 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amount contributed by a business firm or person in a program the application for which was approved under section 2 of this chapter.

(b) The credit provided by this chapter shall only be applied against any state tax liability owed by the taxpayer after the application of any credits, which under IC 6-3.1-1-2 must be applied before the credit provided by this chapter. In addition, the tax credit which a taxpayer receives under this chapter may not exceed twenty-five thousand dollars ($25,000) for any taxable year of the taxpayer.

(c) If a business firm that is:

(1) exempt from adjusted gross income tax (IC 6-3-1 through IC 6-3-7) under IC 6-3-2-2.8(2); or

(2) a partnership;

does not have any tax liability against which the credit provided by this section may be applied, a shareholder or a partner of the business firm is entitled to a credit against the shareholder's or the partner's liability under the adjusted gross income tax.

(d) The amount of the credit provided by this section is equal to:

(1) the tax credit determined for the business firm for the taxable year under subsection (a); multiplied by

(2) the percentage of the business firm's distributive income to which the shareholder or the partner is entitled.

The credit provided by this section is in addition to any credit to which a shareholder or partner is otherwise entitled under this chapter. However, a business firm and a shareholder or partner of that business firm may not claim a credit under this chapter for the same contribution.

As added by P.L.51-1984, SEC.1. Amended by P.L.25-1993, SEC.11; P.L.1-1994, SEC.29; P.L.192-2002(ss), SEC.100; P.L.124-2024, SEC.16.
Ind. Code § 6-9-45.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-4
"Historic hotel"
Status: in_force

Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-7-1-28 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-28
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27; Acts 1949, c.203, s.1; Acts 1963(ss), c.37, s.5; Acts 1965, c.225, s.2; Acts 1967, c.271, s.1. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-1.1-6.8-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-13
Conveyance
Status: in_force

Sec. 13. A conveyance of land that is classified as cemetery land does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-19-5.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-5.1
Repealed
Status: repealed

As added by P.L.36-1994, SEC.7. Amended by P.L.260-1997(ss), SEC.49; P.L.90-2002, SEC.184. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-3.6-1-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-10
Transition assistance; department of local government finance
Status: in_force

Sec. 10. The department of local government finance shall assist adopting bodies and other local governmental entities as necessary to provide for a transition to the administration of taxes under this article.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-45-8 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-8
Deposit of tax revenue
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a 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.254-2015, SEC.1.
Ind. Code § 6-6-1.1-601 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-601
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.8; Acts 1980, P.L.51, SEC.27. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-7-1-17.2 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-17.2
Revocation or suspension of distributor's registration certificate; hearings
Status: in_force

Sec. 17.2. (a) The department may, after fifteen (15) days written notice, revoke or suspend the registration certificate of any distributor for any violation of, or noncompliance with, the provisions of this chapter, or for noncompliance with any lawful rule or regulation promulgated by the department. Any such action shall be subject to judicial review.

(b) The distributor may appear at the time and place given in the notice to show cause at a hearing as to why the distributor's registration certificate should not be revoked or suspended. Hearings shall be held at the place and before the personnel as the department may designate.

(c) If a certificate is revoked or suspended, no refund of registration fees will be allowed.

(d) If a distributor's certificate is suspended, the suspension shall mean the loss of all rights under the license for the period of the suspension.

(e) The length of revocation or suspension will be at the department's discretion.

(f) The department's administrative hearing procedures are otherwise governed by IC 6-8.1-3. In the conduct of any investigation or hearing under this section, neither the department nor any officer or employee of the department shall be bound by the technical rules of evidence, and no informality in the proceedings, or in the manner of taking testimony, shall invalidate the department's order or decision. The department may examine books, papers, or memoranda bearing upon the sale or other disposition of cigarettes by the distributor, and may require the attendance of the distributor, or any officer or employee of the distributor, or any person having knowledge of the facts, and may take testimony and require proof.

As added by P.L.128-2026, SEC.47.
Ind. Code § 6-1.1-13-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-7
Equalization hearings
Status: in_force

Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax assessment board of appeals shall hold a hearing on the proposed changes before July 15 in the year in which the reassessment is to commence. It is sufficient notice of the hearing and of any changes in assessments ordered by the board subsequent to the hearing if the board gives notice by publication once either in:

(1) two (2) newspapers which represent different political parties and which are published in the county; or

(2) one (1) newspaper only, if two (2) newspapers which represent different political parties are not published in the county.

[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.66; P.L.112-2012, SEC.31.
Ind. Code § 6-3.1-11-19 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-19
Evaluation of applications; factors considered; additional requirements for certain industrial recovery sites
Status: in_force

Sec. 19. (a) The corporation shall consider the following factors in evaluating applications filed under this chapter:

(1) The level of distress in the surrounding community caused by the loss of jobs at the industrial recovery site.

(2) Evidence of support for the designation by residents, businesses, and private organizations in the surrounding community.

(3) Evidence of a commitment by private or governmental entities to assist in the financing of improvements or redevelopment activities benefiting the industrial recovery site.

(4) Whether the industrial recovery site is within an economic revitalization area designated under IC 6-1.1-12.1.

(b) The corporation may not approve an application to receive tax credits under this chapter for qualified investments made on an industrial recovery site described in section 5(2) of this chapter unless the applicant can demonstrate that the plant was not maintained and was removed from the site in an effort to protect the health, safety, and welfare of the community.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.146-2008, SEC.324; P.L.288-2013, SEC.40; P.L.204-2016, SEC.24.
Ind. Code § 6-9-25-9.5 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-9.5
Use of food and beverage tax money; capital expenditures
Status: in_force

Sec. 9.5. (a) This section applies to revenues from the county food and beverage tax received by the county after June 30, 1994.

(b) Money in the fund established under section 8 of this chapter may be used by the county for the financing, construction, renovation, improvement, equipping, or maintenance of the following capital improvements:

(1) Sanitary sewers or wastewater treatment facilities that serve economic development purposes.

(2) Drainage or flood control facilities that serve economic development purposes.

(3) Road improvements used on an access road for an industrial park that serve economic development purposes.

(4) A covered horse show arena.

(5) A historic birthplace memorial.

(6) A historic gymnasium and community center in a town having a population of more than two thousand (2,000) and less than two thousand two hundred (2,200) located in a county having a population of more than forty-eight thousand (48,000) and less than fifty thousand (50,000).

(7) Main street renovation and picnic and park areas in a town having a population of more than two thousand (2,000) and less than two thousand two hundred (2,200) located in a county having a population of more than forty-eight thousand (48,000) and less than fifty thousand (50,000).

(8) A community park, expo center, and cultural center.

(9) Projects for which the county decides after July 1, 1994, to:

(A) expend money in the fund established under section 8 of this chapter; or

(B) issue bonds or other obligations or enter into leases under section 11.5 of this chapter;

after the projects described in subdivisions (1) through (8) have been funded.

(10) An ambulance.

(11) The construction, renovation, improvement, or repair of county roads.

Money in the fund may not be used for the personnel expenses and other operating costs of any of the permissible projects listed in this section. In addition, the county may not issue bonds or enter into leases or other obligations under this chapter after December 31, 2015. Money pledged to the payment of an obligation entered into under this subsection may not be used for any other purpose as long as the obligation remains outstanding.

As added by P.L.50-1994, SEC.3. Amended by P.L.170-2002, SEC.48; P.L.158-2005, SEC.2; P.L.119-2012, SEC.70; P.L.194-2016, SEC.2; P.L.38-2021, SEC.50; P.L.104-2022, SEC.46.
Ind. Code § 6-1.1-15-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-12
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.16; P.L.41-1993, SEC.15; P.L.86-1995, SEC.4; P.L.6-1997, SEC.76; P.L.198-2001, SEC.50; P.L.90-2002, SEC.141; P.L.256-2003, SEC.13; P.L.219-2007, SEC.45; P.L.146-2008, SEC.140; P.L.182-2009(ss), SEC.112; P.L.172-2011, SEC.31; P.L.183-2014, SEC.19; P.L.196-2016, SEC.3. Repealed by P.L.232-2017, SEC.17.
Ind. Code § 6-1.1-46.2-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-8
Abatement schedule; duration
Status: in_force

Sec. 8. The district board, with the approval of the fiscal body of the municipality in which the district is located, shall determine the abatement schedule for a deduction granted under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. An abatement schedule may not exceed ten (10) years.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-6-2.5-6.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-6.5
"Compressed natural gas product fuel station"
Status: in_force

Sec. 6.5. As used in this chapter, "compressed natural gas product fuel station" means a fuel station that purchases special fuel, converts it into compressed natural gas product, and sells the compressed natural gas product from a metered pump at the same location.

As added by P.L.236-2023, SEC.83.
Ind. Code § 6-6-1.1-410 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-410
Financial statements; increased bond, letter of credit, or cash deposit amounts
Status: in_force

Sec. 410. The administrator may in his reasonable discretion require a distributor to furnish current certified, audited financial statements. If the administrator determines that a distributor's financial condition warrants an increase in the distributor's bond, letter of credit, or cash deposit, the administrator may require the distributor to furnish an increased bond, letter of credit, or cash deposit.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.97-1987, SEC.8.
Ind. Code § 6-8.1-8-14 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-14
Determination of uncollectible liability; effect on lien
Status: in_force

Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(e) of this chapter survives the commissioner's determination, subject to section 2 of this chapter.

As added by P.L.111-2006, SEC.8.
Ind. Code § 6-3-1-37 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-37
"Telecommunication services"
Status: in_force

Sec. 37. The term "telecommunication services" has the meaning set forth in IC 6-2.5-1-27.5, except that telecommunication services also includes those items described in the following:

(1) IC 6-2.5-1-27.5(c)(1) associated with telecommunications services.

(2) IC 6-2.5-1-27.5(c)(4) associated with telecommunications services or the provision of services described in subdivision (4).

(3) IC 6-2.5-1-27.5(c)(6).

(4) IC 6-2.5-1-27.5(c)(7).

(5) IC 6-2.5-1-27.5(c)(8) associated with telecommunications services.

(6) IC 6-2.5-1-27.5(c)(9)(B) and IC 6-2.5-1-27.5(c)(9)(C), except to the extent the item consists of specified digital products under IC 6-2.5-1-26.5.

As added by P.L.158-2019, SEC.5.
Ind. Code § 6-1.1-25-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.1
Property containing hazardous waste or other environmental hazards; procedures to obtain title and eliminate hazardous conditions
Status: reserved

Sec. 4.1. (a) If, as provided in section 4(i) of this chapter, the county auditor does not issue a deed to the county for property for which a certificate of sale has been issued to the county under IC 6-1.1-24-9 because the county executive determines that the property contains hazardous waste or another environmental hazard for which the cost of abatement or alleviation will exceed the fair market value of the property, the property may be transferred consistent with this section.

(b) A person who desires to obtain title to and eliminate the hazardous conditions of property containing hazardous waste or another environmental hazard for which a county holds a certificate of sale but to which a deed may not be issued to the county under section 4(i) of this chapter may file a petition with the county auditor seeking a waiver of the delinquent taxes, special assessments, interest, penalties, and costs assessed against the property and transfer of the title to the property to the petitioner. The petition must:

(1) be on a form prescribed by the state board of accounts and approved by the department of local government finance;

(2) state the amount of taxes, special assessments, penalties, and costs assessed against the property for which a waiver is sought;

(3) describe the conditions existing on the property that have prevented the sale or the transfer of title to the county;

(4) describe the plan of the petitioner for elimination of the hazardous condition on the property under IC 13-25-5 and the intended use of the property; and

(5) be accompanied by a fee established by the county auditor for completion of a title search and processing.

(c) Upon receipt of a petition described in subsection (b), the county auditor shall review the petition to determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petition. The petitioner may correct the defects and file the completed petition with the county auditor. Upon receipt of a completed petition, the county auditor shall forward a copy of the petition to:

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

(2) the owner;

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

(4) the county property tax assessment board of appeals; and

(5) the department of local government finance.

(d) Upon receipt of a petition described in subsection (b), the county property tax assessment board of appeals shall, at the county property tax assessment board of appeals' earliest opportunity, conduct a public hearing on the petition. The county property tax assessment board of appeals shall, by mail, give notice of the date, time, and place fixed for the hearing to:

(1) the petitioner;

(2) the owner;

(3) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property; and

(4) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township.

In addition, notice of the public hearing on the petition shall be published one (1) time at least ten (10) days before the hearing in a newspaper of general circulation in the county in which the property is located and posted at the principal office of the county property tax assessment board of appeals, or at the building where the meeting is to be held.

(e) After the hearing and completion of any additional investigation of the property or of the petitioner that is considered necessary by the county property tax assessment board of appeals, the county board shall give notice, by mail, to the parties listed in subsection (d) of the county property tax assessment board of appeals' recommendation as to whether the petition should be granted. The county property tax assessment board of appeals shall forward to the department of local government finance a copy of the county property tax assessment board of appeals' recommendation and a copy of the documents submitted to or collected by the county property tax assessment board of appeals at the public hearing or during the course of the county board of appeals' investigation of the petition.

(f) Upon receipt by the department of local government finance of a recommendation by the county property tax assessment board of appeals, the department of local government finance shall review the petition and all other materials submitted by the county property tax assessment board of appeals and determine whether to grant the petition. Notice of the determination by the department of local government finance and the right to seek an appeal of the determination shall be given by mail to:

(1) the petitioner;

(2) the owner;

(3) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property;

(4) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township; and

(5) the county property tax assessment board of appeals.

(g) Any person aggrieved by a determination of the department of local government finance under subsection (f) may file an appeal seeking additional review by the department of local government finance and a public hearing. In order to obtain a review under this subsection, the aggrieved person must file a petition for appeal with the county auditor in the county where the tract or item of real property is located not more than thirty (30) days after issuance of notice of the determination of the department of local government finance. The county auditor shall transmit the petition for appeal to the department of local government finance not more than ten (10) days after the petition is filed.

(h) Upon receipt by the department of local government finance of an appeal, the department of local government finance shall set a date, time, and place for a hearing. The department of local government finance shall give notice, by mail, of the date, time, and place fixed for the hearing to:

(1) the person filing the appeal;

(2) the petitioner;

(3) the owner;

(4) all persons who have, as of the date the petition was filed, a substantial interest of public record in the property;

(5) the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township; and

(6) the county property tax assessment board of appeals.

The department of local government finance shall give the notices at least ten (10) days before the day fixed for the hearing.

(i) After the hearing, the department of local government finance shall give the parties listed in subsection (h) notice by mail of the final determination of the department of local government finance.

(j) If the department of local government finance decides to:

(1) grant the petition submitted under subsection (b) after initial review of the petition under subsection (f) or after an appeal under subsection (h); and

(2) waive the taxes, special assessments, interest, penalties, and costs assessed against the property;

the department of local government finance shall issue to the county auditor an order directing the removal from the tax duplicate of the taxes, special assessments, interest, penalties, and costs for which the waiver is granted.

(k) After:

(1) at least thirty (30) days have passed since the issuance of a notice by the department of local government finance to the county property tax assessment board of appeals granting a petition filed under subsection (b), if no appeal has been filed; or

(2) not more than thirty (30) days after receipt by the county property tax assessment board of appeals of a notice of a final determination of the department of local government finance granting a petition filed under subsection (b) after an appeal has been filed and heard under subsection (h);

the county auditor shall file a verified petition and an application for an order on the petition in the court in which the judgment of sale was entered asking the court to direct the county auditor to issue a tax deed to the real property. The petition shall contain the certificate of sale issued to the county, a copy of the petition filed under subsection (b), and a copy of the notice of the final determination of the department of local government finance directing the county auditor to remove the taxes, interest, penalties, and costs from the tax duplicate. Notice of the filing of the petition and application for an order on the petition shall be given, by mail, to the owner and any person with a substantial interest of public record in the property. A person owning or having an interest in the property may appear to object to the petition.

(l) The court shall enter an order directing the county auditor to issue a tax deed to the petitioner under subsection (b) if the court finds that the following conditions exist:

(1) The time for redemption has expired.

(2) The property has not been redeemed before the expiration of the period of redemption specified in section 4 of this chapter.

(3) All taxes, special assessments, interest, penalties, and costs have been waived by the department of local government finance or, to the extent not waived, paid by the petitioner under subsection (b).

(4) All notices required by this section and sections 4.5 and 4.6 of this chapter have been given.

(5) The petitioner under subsection (b) has complied with all the provisions of law entitling the petitioner to a tax deed.

(m) A tax deed issued under this section is uncontestable except by appeal from the order of the court directing the county auditor to issue the tax deed. The appeal must be filed not later than sixty (60) days after the date of the court's order.

As added by P.L.39-1994, SEC.16. Amended by P.L.1-1996, SEC.43; P.L.6-1997, SEC.90; P.L.139-2001, SEC.15; P.L.90-2002, SEC.213; P.L.146-2008, SEC.259; P.L.2-2014, SEC.26; P.L.248-2015, SEC.3.
Ind. Code § 6-3-3-8 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-8
Repealed
Status: repealed

As added by Acts 1978, P.L.43, SEC.2. Amended by Acts 1980, P.L.54, SEC.4. Repealed by Acts 1981, P.L.25, SEC.9.
Ind. Code § 6-1.1-20.3-9.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-9.9
Petition to board appealing decision by emergency manager
Status: in_force

Sec. 9.9. (a) A petition may be filed with the board to appeal a decision by the emergency manager.

(b) Two hundred fifty (250) or more individuals residing within the distressed political subdivision who are of the opinion that the decision by the emergency manager is not fair or reasonable may file a petition in the office of the county auditor within thirty (30) days after the decision is made. The petition must set forth the petitioners' names, addresses, and objections to the decision and the facts showing that the decision is not fair and reasonable.

(c) Upon the filing of a petition under subsection (a), the county auditor shall immediately certify a copy of the petition, together with any other data necessary to present the questions involved, to the board.

(d) The board shall schedule a public meeting as soon as practicable to consider the petition.

As added by P.L.241-2017, SEC.14. Amended by P.L.213-2018(ss), SEC.11.
Ind. Code § 6-1.1-12.1-12.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-12.5
Distribution of reimbursement, repayment, or penalty imposed for failure to comply with requirements
Status: in_force

Sec. 12.5. Except as provided in section 12(f) of this chapter, if a county or municipality receives a reimbursement, repayment, or penalty from a taxpayer on account of the taxpayer's failure to comply with the statement of benefits provided by the taxpayer or on account of the taxpayer's failure to comply with any other requirement to receive a deduction under this chapter, the county or municipal fiscal officer shall distribute the amount of the reimbursement, repayment, or penalty on a pro rata basis to each taxing unit that contains the property that was subject to the deduction. The amount to be distributed to each taxing unit that contains the property that was subject to the deduction shall be determined according to the following formula:

STEP ONE: Determine the total aggregate property tax rate imposed in the preceding year by the taxing unit.

STEP TWO: Determine the sum of the STEP ONE amounts for all taxing units that contain the property that was subject to the deduction.

STEP THREE: Divide the STEP ONE amount by the sum determined under STEP TWO.

STEP FOUR: Multiply the amount of the reimbursement, repayment, or penalty by the STEP THREE quotient.

As added by P.L.80-2014, SEC.4.
Ind. Code § 6-3.1-38.1-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-7
"Taxpayer"
Status: in_force

Sec. 7. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability, or a qualified applicant that is considered a tax exempt entity (owned by a port or governmental entity).

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-3.1-13-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-9
"State tax liability"
Status: in_force

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

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

(2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and

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

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

As added by P.L.41-1994, SEC.1. Amended by P.L.192-2002(ss), SEC.105; P.L.154-2020, SEC.16.
Ind. Code § 6-1.1-46.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-1
"District"
Status: in_force

Sec. 1. As used in this chapter, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-24-1.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1.7
Properties not suitable for tax sale; notice
Status: in_force

Sec. 1.7. (a) The county executive or the county executive's designee may:

(1) after January 1 of each calendar year in which a tax sale will be held in the county; and

(2) not later than fifty-one (51) days after the first tax payment due date in that calendar year;

certify to the county auditor that a property is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 4.6(b) of this chapter, the county auditor shall include a list of the properties certified not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified properties that was provided to the county auditor with the certification.

(b) Not later than ten (10) days after making the certification as provided in subsection (a), the county executive or the county executive's designee shall provide a notice to each person with a substantial property interest of record in the property, stating the following:

(1) The street address, if any, or a common description of the tract or real property.

(2) The key number or parcel number of the tract or real property.

(3) That the property has been certified not suitable for tax sale.

(4) That the court will hear and determine the issue before the tax sale.

(5) That if the court determines that the property is not suitable for tax sale, the property will not be offered for sale at the tax sale, but may be disposed of by the county executive as provided in this chapter.

(6) That if the court determines that the property is not suitable for tax sale, the property may be redeemed any time until one hundred twenty (120) days after the conclusion of the tax sale from which the property was removed.

(7) That if the court determines that the property is not suitable for tax sale and the county executive disposes of the property within three (3) years after the conclusion of the tax sale at which the property would have been offered for sale, any amount received in excess of the amount of the minimum bid will be disbursed in the same manner as if the property had been sold in the tax sale.

As added by P.L.247-2015, SEC.8.
Ind. Code § 6-1.1-24-0.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-0.9
Prohibition from tax sale for real property owned by a political subdivision
Status: in_force

Sec. 0.9. A tract or item of real property that a political subdivision owns may not be sold at a tax sale conducted under this chapter.

As added by P.L.230-2025, SEC.51.
Ind. Code § 6-9-29-1.2 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-1.2
Application to rooms, lodgings, or other accommodations in a house, condominium, or apartment; exemption
Status: in_force

Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations in a house, condominium, or apartment that are furnished for consideration for less than thirty (30) days.

(b) The exemption provided by IC 6-2.5-5-53(a) from the state gross retail tax also applies to innkeeper's taxes imposed under subsection (a).

(c) This subsection is intended as notice to an owner in subsection (a). The state gross retail tax imposed under IC 6-2.5-4-4 may also apply to transactions described in subsection (a) in which an owner is required to collect and remit innkeeper's taxes under an applicable innkeeper's tax statute in this article.

As added by P.L.108-2019, SEC.140.
Ind. Code § 6-3.1-38-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-9
Rules
Status: in_force

Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-24-5.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.7
Signed statement; forfeiture
Status: in_force

Sec. 5.7. (a) The county treasurer shall require each person who will be bidding at the tax sale to sign a statement in a form substantially similar to the following:

"Indiana law prohibits a person who owes delinquent taxes, special assessments, penalties, interest, or costs directly attributable to a prior tax sale of a tract or item of real property listed under IC 6-1.1-24-1 from bidding on or purchasing tracts or items of real property at a tax sale. I hereby affirm under the penalties for perjury that I do not owe delinquent taxes, special assessments, penalties, interest, costs directly attributable to a prior tax sale, amounts from a final adjudication in favor of a political subdivision, any civil penalties imposed for the violation of a building code or county ordinance, or any civil penalties imposed by a county health department. I also affirm that I am not purchasing tracts or items of real property on behalf of or as an agent for a person who is prohibited from purchasing at a tax sale. Further, I hereby acknowledge that any successful bid I make in violation of this statement is subject to forfeiture. I further acknowledge that I will not assign a certificate of sale for any tract or item of real property purchased to a person who is prohibited from bidding on or purchasing real property at a tax sale. In the event of forfeiture, the amount by which my bid exceeds the minimum bid on the tract or item or real property under IC 6-1.1-24-5(e), if any, shall be applied to the delinquent taxes, special assessments, penalties, interest, costs, judgments, or civil penalties I owe, and a certificate will be issued to the county executive. I further acknowledge that a person who knowingly or intentionally provides false information on this affidavit commits perjury, a Level 6 felony.".

(b) If a person purchases real property that the person was not eligible to purchase under section 5.1, 5.3, or 5.4 of this chapter, the sale of the real property is subject to forfeiture. If the county treasurer determines or is notified not more than forty-five (45) days after the date of the sale that the sale of the real property should be forfeited, the county treasurer shall:

(1) not more than five (5) days after the county treasurer is notified, notify the person in writing by first class mail that the sale is subject to forfeiture if the person does not pay the amounts the person owes within fifteen (15) days of the date the written notice is mailed;

(2) if the person does not meet the conditions described in subdivision (1) within fifteen (15) days after the written notice is mailed, apply the surplus amount of the person's bid, if any, to the delinquent taxes, special assessments, penalties, and interest on the real property;

(3) remit the amounts owed from a final adjudication or civil penalties in favor of a political subdivision to the political subdivision;

(4) notify the county auditor that the sale has been forfeited; and

(5) file with the county recorder a certification identifying the forfeited sale that includes:

(A) the date of the sale;

(B) the name of the buyer;

(C) the property identification number of the real property;

(D) the real property's legal description; and

(E) a statement that the sale has been forfeited and is null and void because the buyer was not eligible to purchase the real property.

Upon being notified that a sale has been forfeited, the county auditor shall issue a certificate to the county executive under section 6 of this chapter.

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

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

(2) retain the written statement as an official record; and

(3) file with the county recorder a certification that includes:

(A) the date of the sale;

(B) the name of the buyer;

(C) the property identification number of the real property;

(D) the real property's legal description; and

(E) a statement that the sale has not been forfeited and is valid.

(d) If a sale is forfeited under this section and the tract or item of real property is redeemed from the sale, the county auditor shall deposit the amount of the redemption into the county general fund and notify the county executive of the redemption. Upon being notified of the redemption, the county executive shall surrender the certificate to the county auditor.

(e) If a county treasurer does not take action under subsection (b) within forty-five (45) days of the date the county treasurer determines or is notified that a sale should be forfeited, the person is deemed to be an eligible purchaser for that sale of that real property.

(f) If a tax deed is issued for real property under IC 6-1.1-25-4, this section cannot be invoked to invalidate, rescind, or set aside the tax deed.

As added by P.L.66-2021, SEC.4. Amended by P.L.26-2023, SEC.1.
Ind. Code § 6-9-53-4 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-4
Applicability of state gross retail tax provisions
Status: in_force

Sec. 4. All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration are applicable to the imposition and administration of the tax imposed under this section except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. The return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-9-36-7 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-7
Collection and payment; returns
Status: in_force

Sec. 7. The 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 for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.214-2005, SEC.45.
Ind. Code § 6-1.1-20.3-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-6.5
Designation of distressed political subdivisions; annual review; notice
Status: in_force

Sec. 6.5. (a) After the board receives a petition concerning a political subdivision under section 6(a), 6(b)(2), or 6(c) of this chapter, the board may designate the political subdivision as a distressed political subdivision if at least one (1) of the following conditions applies to the political subdivision:

(1) The political subdivision has defaulted in payment of principal or interest on any of its bonds or notes.

(2) The political subdivision has failed to make required payments to payroll employees for thirty (30) days or two (2) consecutive payrolls.

(3) The political subdivision has failed to make required payments to judgment creditors for sixty (60) days beyond the date of the recording of the judgment.

(4) The political subdivision, for at least thirty (30) days beyond the due date, has failed to do any of the following:

(A) Forward taxes withheld on the incomes of employees.

(B) Transfer employer or employee contributions due under the Federal Insurance Contributions Act (FICA).

(C) Deposit the political subdivision's minimum obligation payment to a pension fund.

(5) The political subdivision has accumulated a deficit equal to eight percent (8%) or more of the political subdivision's revenues. For purposes of this subdivision, "deficit" means a negative fund balance calculated as a percentage of revenues at the end of a budget year for any governmental or proprietary fund. The calculation must be presented on an accrual basis according to generally accepted accounting principles.

(6) The political subdivision has sought to negotiate a resolution or an adjustment of claims that in the aggregate:

(A) exceed thirty percent (30%) of the political subdivision's anticipated annual revenues; and

(B) are ninety (90) days or more past due.

(7) The political subdivision has carried over interfund loans for the benefit of the same fund at the end of two (2) successive years.

(8) The political subdivision has been severely affected, as determined by the board, as a result of granting the property tax credits under IC 6-1.1-20.6.

(9) In addition to the conditions listed in subdivisions (1) through (8), and in the case of a school corporation, the board may also designate a school corporation as a distressed political subdivision if at least one (1) of the following conditions applies:

(A) The school corporation has:

(i) issued refunding bonds under IC 5-1-5-2.5 or IC 5-1-5-2.6; or

(ii) adopted a resolution under IC 5-1-5-2.5 or IC 5-1-5-2.6;

making the determinations and including the information specified in IC 5-1-5-2.5(g) and IC 5-1-5-2.6(d) and IC 5-1-5-2.6(e).

(B) The ratio that the amount of the school corporation's debt (as determined in December 2010) bears to the school corporation's 2011 ADM ranks in the highest ten (10) among all school corporations.

(C) The ratio that the amount of the school corporation's debt (as determined in December 2010) bears to the school corporation's total assessed valuation for calendar year 2011 ranks in the highest ten (10) among all school corporations.

(D) The amount of homestead assessed valuation in the school corporation for calendar year 2011 was at least sixty percent (60%) of the total amount of assessed valuation in the school corporation for calendar year 2011.

The board may consider whether a political subdivision has fully exercised all the local options available to the political subdivision, such as a local option income tax or a local option income tax rate increase or, in the case of a school corporation, an operating referendum.

(b) If the board designates a political subdivision as distressed under subsection (a), the board shall review the designation annually to determine if the distressed political subdivision meets at least one (1) of the conditions listed in subsection (a).

(c) If the board designates a political subdivision as a distressed political subdivision under subsection (a), the board shall immediately notify:

(1) the treasurer of state;

(2) the county auditor and county treasurer of each county in which the distressed political subdivision is wholly or partially located; and

(3) in the case of a school corporation, the Indiana education employment relations board established by IC 20-29-3-1;

that the board has designated the political subdivision as a distressed political subdivision.

As added by P.L.145-2012, SEC.6. Amended by P.L.257-2013, SEC.21; P.L.241-2017, SEC.7; P.L.157-2026, SEC.74.
Ind. Code § 6-6-1.1-208 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-208
Imported gasoline; motor vehicle fuel supply tanks; exemption
Status: in_force

Sec. 208. Any person who brings gasoline into this state in the fuel supply tank directly connected to the motor of the motor vehicle is not liable for the tax imposed under this chapter.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.13.
Ind. Code § 6-1.1-14-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-12
Assessment studies in certain townships; review by department of local government finance
Status: in_force

Sec. 12. (a) As part of the review under IC 6-1.1-33.5-3(4) and IC 6-1.1-33.5-3(5) of the coefficient of dispersion study and property sales assessment ratio study submitted by a county under 50 IAC 27-4-4, the department of local government finance shall conduct the review and analysis described in this section. In 2017 and in each year thereafter, a county shall submit the coefficient of dispersion study and property sales assessment ratio study to the department not later than March 1 of the year.

(b) The department shall:

(1) conduct its review and analysis for studies submitted in 2013 through 2017; and

(2) review and analyze only data and studies for property that is classified as improved residential property in townships having a population of more than one hundred thirty thousand (130,000).

(c) The department shall separate each township described in subsection (b) into four (4) comparable groups of parcels as determined by the department. The department shall:

(1) separately review and analyze for each group of parcels data used for the coefficient of dispersion study and the property sales assessment ratio study submitted by the county; and

(2) prepare a coefficient of dispersion study and a property sales assessment ratio study for each group of parcels.

As added by P.L.257-2013, SEC.5. Amended by P.L.184-2016, SEC.2.
Ind. Code § 6-8.1-8-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-7
Remedies cumulative
Status: in_force

Sec. 7. The remedies for tax collection provided to the department under this chapter are cumulative and the selection or use of one (1) of the remedies does not preclude the subsequent or corresponding use of one (1) or more of the other remedies.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-9-41-2 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-2
Definitions
Status: in_force

Sec. 2. Except as provided in sections 3, 4, and 9(b) of this chapter, the definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-9-65-11 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.114.