Ind. Code § 6-9-60-8 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-8
Handling and expenditure of money by commission
Status: in_force

Sec. 8. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-12.1-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-17
Abatement schedules
Status: in_force

Sec. 17. (a) A designating body may provide to a business that is established in or relocated to a revitalization area and that receives a deduction under section 4 or 4.5 of this chapter an abatement schedule based on the following factors:

(1) The total amount of the taxpayer's investment in real and personal property.

(2) The number of new full-time equivalent jobs created.

(3) The average wage of the new employees compared to the state minimum wage.

(4) The infrastructure requirements for the taxpayer's investment.

(5) In the case of a deduction for new farm equipment or new agricultural improvement, an agreement by the deduction applicant to predominately use the area for agricultural purposes for a period specified by the designating body.

(b) This subsection applies to a statement of benefits approved after June 30, 2013. A designating body shall establish an abatement schedule for each deduction allowed under this chapter. An abatement schedule must specify the percentage amount of the deduction for each year of the deduction. Except as provided in subsection (d) and section 18 of this chapter, an abatement schedule may not exceed ten (10) years.

(c) An abatement schedule approved for a particular taxpayer before July 1, 2013, remains in effect until the abatement schedule expires under the terms of the resolution approving the taxpayer's statement of benefits.

(d) An abatement schedule for new farm equipment or new agricultural improvement may not exceed five (5) years.

As added by P.L.173-2011, SEC.9. Amended by P.L.288-2013, SEC.20; P.L.80-2014, SEC.5; P.L.8-2022, SEC.13.
Ind. Code § 6-3.1-39.5-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-15
Expiration
Status: in_force

Sec. 15. This chapter expires July 1, 2027.

As added by P.L.201-2023, SEC.103. Amended by P.L.140-2025, SEC.1.
Ind. Code § 6-7-1-30.2 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-30.2
Appropriations for local health funds
Status: in_force

Sec. 30.2. (a) There is annually appropriated to the Indiana department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for the WIC (Women, Infants, and Children) program (42 U.S.C. 1786) in Indiana. The appropriation shall be administered by the nutrition division of the Indiana department of health and shall be allocated to fund local WIC programs.

(b) There is annually appropriated to the Indiana department of health one hundred ninety thousand dollars ($190,000) from the state general fund for the purpose of providing supplementary funding for maternal and child health services. The appropriation shall be administered by the maternal and child health division of the Indiana department of health. The funds appropriated under this subsection must be used to:

(1) supplement federal Maternal and Child Health Services Block Grant funds provided under 42 U.S.C. 701 et seq. for the purpose of establishing and maintaining programs of pregnancy care in underserved areas of Indiana; and

(2) provide funding for the hospital and medical expenses connected with the delivery of children whose parents are eligible for services that may be reimbursed with funds provided under the federal Maternal and Child Health Services Block Grant Program (42 U.S.C. 701 et seq.).

(c) There is annually transferred to the school age child care project fund established under IC 12-17-12-7 from the state general fund five hundred fifty thousand dollars ($550,000) for carrying out the purposes of the school age child care project.

As added by P.L.96-1987, SEC.6. Amended by P.L.71-1988, SEC.1; P.L.20-1992, SEC.3; P.L.21-1992, SEC.2; P.L.1-1993, SEC.42; P.L.82-1993, SEC.1; P.L.56-2023, SEC.41.
Ind. Code § 6-1.1-8.7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-4
Assessments by department of local government finance
Status: in_force

Sec. 4. The department may assess the real property of an industrial facility pursuant to a petition filed under section 3 of this chapter.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.19.
Ind. Code § 6-1.1-12-17.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-17.4
Expired
Status: repealed

Formerly: Acts 1975, P.L.52, SEC.1. As amended by Acts 1978, P.L.33, SEC.3; Acts 1981, P.L.25, SEC.5; Acts 1982, P.L.45, SEC.10; P.L.332-1989(ss), SEC.9; P.L.48-1996, SEC.4; P.L.6-1997, SEC.51; P.L.291-2001, SEC.139; P.L.272-2003, SEC.3; P.L.20-2004, SEC.6; P.L.219-2007, SEC.27; P.L.144-2008, SEC.22; P.L.1-2009, SEC.32; P.L.250-2015, SEC.3. Expired 1-1-2017 by P.L.250-2015, SEC.3.
Ind. Code § 6-3.6-6-6.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-6.1
Revenue for certain cities and towns; allocation; request for distribution
Status: in_force

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

Effective 7-1-2028.

Sec. 6.1. (a) Revenue raised from a tax rate for certain cities and towns under section 2(b)(4) of this chapter shall be distributed by the county subject to the provisions of this section and according to the following formula:

STEP ONE: Determine the population of each city and town located in the county, excluding the population of any municipality that:

(A) is eligible to impose a local income tax under section 22 of this chapter; and

(B) did not make an election under section 23(b)(3) of this chapter.

STEP TWO: Determine the aggregate sum of the STEP ONE results.

STEP THREE: Determine the sum of:

(A) the STEP TWO result; plus

(B) the population of the unincorporated area of the county.

STEP FOUR: Divide the STEP TWO result by the STEP THREE result.

STEP FIVE: Multiply the STEP FOUR result by one and five-tenths (1.5), expressed as a percentage. However, the result may not exceed one hundred percent (100%).

STEP SIX: Multiple the STEP FIVE result by the total amount of revenue raised from the tax rate imposed under section 2(b)(4) of this chapter.

STEP SEVEN: For each city and town located in the county that adopted a resolution under subsection (d) for the year, excluding any municipality that is eligible to impose a local income tax under section 22 of this chapter and did not make an election under section 23(b)(3) of this chapter, divide:

(A) the STEP ONE result for the city or town; by

(B) the STEP TWO result.

STEP EIGHT: To determine the amount to be allocated to each city and town located in the county that adopted a resolution under subsection (d) for the year, excluding any municipality that is eligible to impose a local income tax under section 22 of this chapter and did not make an election under section 23(b)(3) of this chapter, multiply:

(A) the STEP SEVEN result for the city or town; by

(B) the STEP SIX result.

STEP NINE: Determine the aggregate sum of the STEP EIGHT results for each city and town located in the county that adopted a resolution under subsection (d) for the year, excluding any municipality that is eligible to impose a local income tax under section 22 of this chapter and did not make an election under section 23(b)(3) of this chapter.

STEP TEN: Determine the result of:

(A) the total amount of revenue raised from the tax rate imposed under section 2(b)(4) of this chapter; minus

(B) the STEP SIX result.

STEP ELEVEN: Determine the result of:

(A) the STEP SIX result; minus

(B) the STEP NINE result.

STEP TWELVE: To determine the amount to be allocated to the county, determine the sum of:

(A) the STEP TEN result; plus

(B) the STEP ELEVEN result.

(b) For purposes of this section, if the boundaries of a city or town are located in more than one (1) county, only the portion of the population of the city or town that is located within the county imposing the tax rate under section 2(b)(4) of this chapter shall be considered.

(c) The money may be used by the city or town fiscal body for any of the purposes of the city or town, including public safety (as defined in IC 6-3.6-2-14) and economic development purposes described in IC 6-3.6-10. The city or town fiscal body may pledge its general purpose revenue to the payment of bonds or to lease payments as set forth in this chapter.

(d) An eligible city or town wishing to receive a share of revenue under this section in a year must adopt a resolution requesting the distribution from the county and must provide a certified copy of the resolution to the adopting body and the state board of accounts not later than July 1 of the year immediately preceding the distribution year. Not later than August 1 of the year immediately preceding the distribution year, the adopting body shall hold a public hearing on the resolution requesting the distribution and provide the public with notice of the time and place where the public hearing will be held. The notice must be given in accordance with IC 5-3-1 and include a description of the resolution requesting the distribution from the county.

(e) If an eligible city or town adopts a resolution under subsection (d) and provides the resolution to the adopting body as set forth in subsection (d), the county shall distribute to the eligible city or town unit an amount of revenue raised from the tax rate under section 2(b)(4) of this chapter for the distribution year as set forth in subsection (a). If no eligible city or town adopts a resolution to request a distribution in a given year, the county may retain all of the revenue raised from a tax rate for that year.

(f) The county may use any money received under this section for the purposes described in section 4 of this chapter.

As added by P.L.68-2025, SEC.129. Amended by P.L.23-2026, SEC.41; P.L.157-2026, SEC.130.
Ind. Code § 6-1.1-24-4.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-4.2
Repealed
Status: repealed

As added by Acts 1980, P.L.45, SEC.1. Amended by P.L.60-1986, SEC.4; P.L.73-1987, SEC.6; P.L.88-1987, SEC.3; P.L.89-1987, SEC.3; P.L.60-1988, SEC.9. Repealed by P.L.83-1989, SEC.18.
Ind. Code § 6-3.6-3-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-6-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.30; P.L.159-2021, SEC.22; P.L.32-2021, SEC.12; P.L.137-2024, SEC.4; P.L.223-2025, SEC.6; P.L.157-2026, SEC.118. Repealed by P.L.68-2025, SEC.107 and P.L.145-2026, SEC.26.
Ind. Code § 6-1.1-20-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-2
Lease obligations and issuance of instruments authorized
Status: in_force

Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.25-1995, SEC.47.
Ind. Code § 6-1.1-10-42 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-42
Small business incubator program
Status: in_force

Sec. 42. (a) A corporation that is:

(1) nonprofit; and

(2) participates in the small business incubator program under IC 5-28-21;

is exempt from property taxation to the extent of tangible property used for small business incubation.

(b) A corporation that wishes to obtain an exemption from property taxation under this section must file an exemption application under IC 6-1.1-11.

As added by P.L.178-2002, SEC.14. Amended by P.L.4-2005, SEC.35.
Ind. Code § 6-5.5-4-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-2
Definitions
Status: in_force

Sec. 2. For purposes of computing receipts or the receipts factor under this article the following apply:

(1) "Receipts" means gross income (as defined in IC 6-5.5-1-10), plus the gross income excluded under Section 103 of the Internal Revenue Code, less gross income derived from sources outside the United States. However, upon the disposition of assets such as securities and money market transactions, when derived from transactions and activities in the regular course of the taxpayer's trade or business, receipts are limited to the gain (as defined in Section 1001 of the Internal Revenue Code) that is recognized upon the disposition.

(2) "Money market instruments" means federal funds sold and securities purchased under agreements to resell, commercial paper, banker's acceptances, and purchased certificates of deposit and similar instruments.

(3) "Securities" means United States Treasury securities, obligations of United States government agencies and corporations, obligations of state and political subdivisions, corporate stock and other securities, participations in securities backed by mortgages held by United States or state government agencies, loan backed securities and similar investments.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.29; P.L.68-1991, SEC.12.
Ind. Code § 6-4.1-1-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-2
"Appropriate probate court"
Status: in_force

Sec. 2. "Appropriate probate court" means the probate court which has jurisdiction over the determination of the inheritance tax imposed as a result of a resident decedent's death.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-48-4 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-4
Imposition of tax by ordinance; separate hearing
Status: in_force

Sec. 4. (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 transactions described in section 5 of this chapter. The county fiscal body may adopt an ordinance under this subsection only after the county fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for that public hearing.

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

(c) If the county 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 follows the month in which the ordinance is adopted.

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-2.5-1.1 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-1.1
Definitions
Status: in_force

Sec. 1.1. The following definitions apply throughout this chapter:

(1) "County" refers to the county specified in section 1 of this chapter.

(2) "New business" means a business entity, organization, or association that:

(A) reasonably establishes an intent to have at least two hundred (200) patrons to rent rooms, lodgings, or accommodations for periods of less than thirty (30) days in any commercial hotel, motel, inn, tourist camp, or tourist cabin that is located in the county; and

(B) has not received a financial incentive from the county during the immediately preceding five (5) calendar years.

(3) "Operating expenses" means expenses incurred in the ordinary course of business operations. The term does not include expenditures:

(A) for constructing, repairing, or maintaining public streets or sidewalks; or

(B) for a person (as defined in IC 6-2.5-1-3) or a governmental entity to provide security for a convention held at a convention center in the county.

As added by P.L.290-2019, SEC.2.
Ind. Code § 6-6-6.5-11 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-11
Violations; offense
Status: in_force

Sec. 11. A person who violates the disclosure requirements under section 8 of this chapter, the dealer reporting requirements under section 10 of this chapter, or any of the registration requirements of this chapter commits a Class A infraction.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.6.
Ind. Code § 6-9-30-8 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-8
Fund of former entites; use by consolidated entity
Status: in_force

Sec. 8. If an ordinance is adopted under section 4 of this chapter, money in a fund established under a provision of IC 6-9-18 or IC 6-9-21 on the date the ordinance is adopted remains in the fund and is available to be administered and used by the consolidated entity for the purposes allowed under IC 6-9-18 or IC 6-9-21.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-8.1-10-2.1 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-2.1
Liability for penalty; reasonable cause presumption
Status: in_force

Sec. 2.1. (a) Except as provided in IC 6-3-4-12(k) and IC 6-3-4-13(l), a person that:

(1) fails to file a return for any of the listed taxes;

(2) fails to pay the full amount of tax shown on the person's return on or before the due date for the return or payment;

(3) incurs, upon examination by the department, a deficiency that is due to negligence;

(4) fails to timely remit any tax held in trust for the state;

(5) fails to file a return in the electronic manner required by the department if such return is required to be filed electronically; or

(6) is required to make a payment by electronic funds transfer (as defined in IC 4-8.1-2-7), overnight courier, personal delivery, or any other electronic means and the payment is not received by the department by the due date in such manner and in funds acceptable to the department;

is subject to a penalty.

(b) Except as provided in subsection (g), the penalty described in subsection (a) is ten percent (10%) of:

(1) the full amount of the tax due if the person failed to file the return or, in the case of a return required to be filed electronically, the return is not filed in the electronic manner required by the department;

(2) the amount of the tax not paid, if the person filed the return but failed to pay the full amount of the tax shown on the return;

(3) the amount of the tax held in trust that is not timely remitted;

(4) the amount of deficiency as finally determined by the department; or

(5) the amount of tax due if a person failed to make payment required to be made by electronic funds transfer, overnight courier, personal delivery, or any other electronic means by the due date in such manner.

(c) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.

(d) If a person subject to the penalty imposed under this section can show that the failure to file a return, pay the full amount of tax shown on the person's return, timely remit tax held in trust, or pay the deficiency determined by the department was due to reasonable cause and not due to willful neglect, the department shall waive the penalty.

(e) A person who wishes to avoid the penalty imposed under this section must make an affirmative showing of all facts alleged as a reasonable cause for the person's failure to file the return, pay the amount of tax shown on the person's return, pay the deficiency, or timely remit tax held in trust, in a written statement containing a declaration that the statement is made under penalty of perjury. The statement must be filed with the return or payment within the time prescribed for protesting departmental assessments. A taxpayer may also avoid the penalty imposed under this section by obtaining a ruling from the department before the end of a particular tax period on the amount of tax due for that tax period.

(f) The department shall adopt rules under IC 4-22-2 to prescribe the circumstances that constitute reasonable cause and negligence for purposes of this section.

(g) A person who fails to file a return for a listed tax that shows no tax liability for a taxable year, other than an information return (as defined in section 6 of this chapter), on or before the due date of the return shall pay a penalty of ten dollars ($10) for each day that the return is past due, up to a maximum of two hundred fifty dollars ($250).

(h) A:

(1) corporation which otherwise qualifies under IC 6-3-2-2.8(2);

(2) partnership; or

(3) trust;

that fails to withhold and pay any amount of tax required to be withheld under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 shall pay a penalty equal to twenty percent (20%) of the amount of tax required to be withheld under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15. This penalty shall be in addition to any penalty imposed by section 6 of this chapter.

(i) Subsections (a) through (c) do not apply to a motor carrier fuel tax return.

(j) If a pass through entity (as defined in IC 6-3-1-35) fails to include all nonresident partners, nonresident shareholders, or nonresident beneficiaries in a composite return as required by IC 6-3-4-12(j), IC 6-3-4-13(k), or IC 6-3-4-15(i), a penalty of five hundred dollars ($500) per pass through entity is imposed on the pass through entity. For purposes of this subsection:

(1) no penalty shall be imposed on the failure to list nonresident partners, nonresident shareholders, or nonresident beneficiaries not described in IC 6-3-4-12(j), IC 6-3-4-13(k), or IC 6-3-4-15(i), on a composite return; and

(2) the determination of whether a partner, shareholder, or beneficiary is required to be included on a composite return shall be determined at the time the pass through entity files its return required under IC 6-3 unless the determination by the pass through entity was the result of:

(A) fraud; or

(B) intentional or reckless disregard of IC 6-3 or the Internal Revenue Code.

(k) If a person subject to the penalty imposed under this section provides the department with documentation showing that the person is or has been subject to incarceration for a period of a least one hundred eighty (180) days, the department shall waive any penalty under this section and interest that accrues during the time the person was incarcerated, but not to an extent greater than the penalty or interest relief to which a person would otherwise have been entitled under the federal Servicemembers Civil Relief Act (50 U.S.C. 3901-4043), if the person was in military service. Nothing in this subsection shall preclude the department from issuing a proposed assessment, demand notice, jeopardy proposed assessment, jeopardy demand notice, or warrant otherwise permitted by law.

(l) Beginning after December 31, 2024, reasonable cause under this section for failure to file a timely and complete form IT-65 partnership return will be presumed if the partnership (or any of its partners) is able to show that all of the following conditions have been met:

(1) The partnership had no more than ten (10) partners for the taxable year. (A husband and wife filing a joint return count as one (1) partner.)

(2) Each partner during the tax year was a natural person (other than a nonresident alien), or the estate of a natural person.

(3) Each partner's proportionate share of any partnership item is the same as the partner's proportionate share of any other partnership item.

(4) The partnership did not elect to be subject to the rules for federal consolidated audit proceedings under Sections 6221 through 6234 of the Internal Revenue Code.

(5) All partners reported their distributive share of partnership items on their timely filed income tax returns.

As added by P.L.1-1991, SEC.70. Amended by P.L.71-1993, SEC.26; P.L.18-1994, SEC.43; P.L.211-2007, SEC.44; P.L.182-2009(ss), SEC.258; P.L.293-2013(ts), SEC.34; P.L.181-2016, SEC.30; P.L.234-2019, SEC.37; P.L.159-2021, SEC.37; P.L.137-2022, SEC.88; P.L.230-2025, SEC.91; P.L.48-2026, SEC.5.
Ind. Code § 6-3.1-38.1-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-10
Amount of tax credit; pass through entities
Status: in_force

Sec. 10. (a) If a pass through entity is entitled to a credit under section 9 of this chapter but does not have state tax liability against which the credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a credit equal to:

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

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

(b) The credit provided under subsection (a) is in addition to a credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under this chapter. However, a pass through entity and a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified railroad expenditure or qualified new rail infrastructure expenditure.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-9-47.5-10 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-10
Covenants
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.254-2015, SEC.2.
Ind. Code § 6-1.1-22.1-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-5
Interest
Status: in_force

Sec. 5. The treasurer of state may:

(1) impose interest on a loan under this chapter at a rate determined by the treasurer of state; or

(2) determine that no interest is required to be charged on a loan under this chapter.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-3.1-4-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-4
Application of Internal Revenue Code provisions
Status: in_force

Sec. 4. The provisions of Section 41 of the Internal Revenue Code and the regulations promulgated in respect to those provisions are applicable to the interpretation and administration by the department of the credit provided by this chapter, including the allocation and pass through of the credit to various taxpayers and the transitional rules for determination of the base period.

As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.4; P.L.192-2002(ss), SEC.89; P.L.242-2015, SEC.22.
Ind. Code § 6-1.1-20-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-0.5
Project cost; exception for donations
Status: in_force

Sec. 0.5. (a) This section applies to a preliminary determination to issue bonds or enter into a lease made after June 30, 2013.

(b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under sections 3.1 and 3.2 of this chapter or the referendum process under sections 3.5 and 3.6 of this chapter apply to the project, the cost of the project does not include expenditures for the project that will be paid from donations or other gifts:

(1) that are received by the political subdivision; and

(2) for which the political subdivision adopts an ordinance or resolution pledging that the donations or other gifts will be used exclusively for expenditures on the project's costs.

As added by P.L.218-2013, SEC.8.
Ind. Code § 6-1.1-4-38 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-38
Repealed
Status: repealed

As added by P.L.1-2004, SEC.7 and P.L.23-2004, SEC.8. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-20.3-8.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-8.7
Restrictions on school corporations designated as distressed
Status: in_force

Sec. 8.7. A school corporation that is designated a distressed political subdivision may not do any of the following without the approval of the board during the period before the board terminates the school corporation's status as a distressed political subdivision:

(1) Acquire real property for school building purposes.

(2) Construct new school buildings or remodel or renovate existing school buildings.

(3) Incur a contractual obligation (except for a maintenance contract or an employment contract for a new employee whose employment replaces the employment of a former employee) that requires an expenditure of more than thirty thousand dollars ($30,000).

(4) Purchase or enter into an agreement to purchase personal property at a cost of more than thirty thousand dollars ($30,000).

(5) Adopt or advertise a budget, tax levy, or tax rate for an ensuing budget year.

As added by P.L.145-2012, SEC.12. Amended by P.L.241-2017, SEC.12; P.L.213-2018(ss), SEC.10.
Ind. Code § 6-1.1-4-44.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-44.5
Land classified as residential excess land; application of an influence factor to recognize reduced acreage value
Status: in_force

Sec. 44.5. (a) This section applies to a real property assessment:

(1) for the 2015 assessment date and assessment dates thereafter; and

(2) that includes land classified as residential excess land.

(b) A county assessor may apply throughout the county an influence factor to recognize the reduced acreage value of residential excess land. The influence factor may be applied on a per acre basis or based on acreage categories. The influence factor may not be used as an alternative to determining the value of farmland as provided in section 13 of this chapter.

As added by P.L.249-2015, SEC.10.
Ind. Code § 6-9-26-13 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-13
Disbursements; resolution and findings; restrictions on use
Status: in_force

Sec. 13. (a) Before disbursing money from the fund established under section 11 of this chapter for an economic development project under section 12.5(b)(2)(A), 12.5(c)(3), or 12.5(d)(2) of this chapter, the county fiscal body must adopt a resolution that contains the following:

(1) A written finding that the project will do all of the following:

(A) Attract new business enterprises to the county or retain or expand existing business enterprises in the county.

(B) Benefit the public health and welfare and be of public utility and benefit.

(C) Protect and increase state and local tax bases or revenues.

(D) Result in a substantial increase in temporary and permanent employment opportunities and private sector investment within the county.

(2) The amounts to be disbursed from the fund for each economic development project.

(3) The date of the disbursement.

(b) The county fiscal body may impose restrictions on the use of the funds as a condition of the disbursement by including the restrictions in the resolution adopted under subsection (a).

As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.3.
Ind. Code § 6-1.1-34-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-7
Department of local government finance computation of new adjustment factors for school corporations; notice of new ratio; designated adjustment factor applies under certain circumstances
Status: in_force

Sec. 7. (a) Each year in which the department of local government finance computes a new assessment ratio for a school corporation, the department shall also compute a new adjustment factor for the school corporation. If the school corporation's assessment ratio for a year is more than ninety-nine percent (99%) but less than one hundred one percent (101%) of the state average assessment ratio for that year, the school corporation's adjustment factor is the number one (1). In all other cases, the school corporation's adjustment factor equals:

(1) the state average assessment ratio for a year; divided by

(2) the school corporation's assessment ratio for that year.

The department of local government finance shall notify the school corporation of its new adjustment factor before March 2 of the year in which the department calculates the new adjustment factor.

(b) This subsection applies in a calendar year after which a cycle under a county's reassessment plan prepared under IC 6-1.1-4-4.2 is completed. If the department of local government finance has not computed a new assessment ratio for a school corporation, the school corporation's adjustment factor is the number one (1) until the department of local government finance notifies the school corporation of the school corporation's new adjustment factor.

[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.273-1999, SEC.131; P.L.90-2002, SEC.243; P.L.224-2003, SEC.138; P.L.182-2009(ss), SEC.171; P.L.112-2012, SEC.47; P.L.86-2018, SEC.64.
Ind. Code § 6-3.1-36-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-9
Pass through entity; shareholder, partner, or member
Status: in_force

Sec. 9. If a pass through entity is entitled to a credit under section 8 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, member, or beneficiary 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, member, or beneficiary is entitled.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-1.1-10-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-21
Churches or religious societies; attestation of exempt use
Status: in_force

Sec. 21. (a) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society:

(1) A building that is used for religious worship.

(2) The pews and furniture contained within a building that is used for religious worship.

(3) The tract of land upon which a building that is used for religious worship is situated.

(b) The following tangible property is exempt from property taxation if it is owned by, or held in trust for the use of, a church or religious society:

(1) A building that is used as a parsonage.

(2) The tract of land, not exceeding fifteen (15) acres, upon which a building that is used as a parsonage is situated.

(c) To obtain an exemption for parsonages, a church or religious society must provide the county assessor with an affidavit at the time the church or religious society applies for the exemptions. The affidavit must state that:

(1) all parsonages are being used to house one (1) of the church's or religious society's rabbis, priests, preachers, ministers, or pastors; and

(2) none of the parsonages are being used to make a profit.

The affidavit shall be signed under oath by the church's or religious society's head rabbi, priest, preacher, minister, or pastor.

(d) Property referred to in this section shall be assessed to the extent required under IC 6-1.1-11-9.

(e) This subsection applies to transactions occurring after December 31, 2021. The sales disclosure form required under IC 6-1.1-5.5-5 shall include an attestation that property transferred under this subsection will continue to be used by a church or religious society for the same tax exempt purpose. A county assessor that reasonably suspects that the property transferred is no longer being used by a church or religious society for the same tax exempt purpose may request articles of incorporation or bylaws to confirm the attestation. The request for articles of incorporation or bylaws to confirm the attestation must:

(1) be made in writing; and

(2) include a written explanation of the assessor's reasonable suspicion describing why the assessor believes that the property transferred is no longer being used by the church or religious society for the same tax exempt purpose.

Notwithstanding IC 6-1.1-11-4(e), when exempt property owned by a church or religious society, as described in subsection (a), is transferred to another church or religious society to be used for the same exempt purpose, the transferee church or religious society is not required to file a certified exemption application with the county assessor of the county in which the property that is the subject of the exemption is located. If the property remains eligible for the exemption under this section after the transfer, the exempt status of the property carries over to the transferee church or religious society.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.68, SEC.1; P.L.74-1987, SEC.5; P.L.198-2001, SEC.30; P.L.264-2003, SEC.2; P.L.192-2021, SEC.2.
Ind. Code § 6-1.1-12.8-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-10
Affiliated group limit
Status: in_force

Sec. 10. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of residences in inventory who are a part of an affiliated group may not exceed ten (10).

As added by P.L.175-2011, SEC.2. Amended by P.L.157-2026, SEC.63.
Ind. Code § 6-3.1-9-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-4
Documentation for credit; form; contents; priority notification of credit allowable
Status: in_force

Sec. 4. (a) The neighborhood organization, on behalf of any business firm or person which desires to claim a tax credit as provided in this chapter, shall file with the authority, in the form that the authority may prescribe, documentation stating the amount of the contribution that would qualify for a tax credit, and the amount allocated to the business firm or person to be claimed as a credit.

(b) The authority shall give priority in issuing tax credits to neighborhood organizations whose programs directly benefit enterprise zones.

(c) The department shall promptly notify a business firm or person whether, or the extent to which, the tax credit is allowable in the state fiscal year in which the tax return claiming the credit is filed, as provided in section 5 of this chapter.

(d) The department shall consider documentation from the authority as proof of payment, setting forth that the amount to be claimed as a credit under this chapter has been paid to an organization for an approved program or purpose, or permanently set aside in a special account to be used solely for an approved program or purpose.

As added by P.L.51-1984, SEC.1. Amended by P.L.4-2005, SEC.55; P.L.235-2005, SEC.97; P.L.1-2006, SEC.142; P.L.181-2006, SEC.46; P.L.1-2007, SEC.56; P.L.124-2024, SEC.17.
Ind. Code § 6-6-11-25 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-25
Failure to pay tax; penalty
Status: in_force

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction.

As added by P.L.98-1989, SEC.1.
Ind. Code § 6-1.1-50.1-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 50.1 / Section 6-1.1-50.1-5
Claiming credit; form
Status: in_force

Sec. 5. The department of local government finance shall prescribe a form on which a qualified owner may claim the credit provided under this chapter.

As added by P.L.230-2025, SEC.58.
Ind. Code § 6-1.1-8.7-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-8
Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination
Status: in_force

Sec. 8. (a) The industrial company that owns or uses the industrial facility assessed by the department under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county assessor of the county in which the industrial facility is located may appeal an assessment by the department made under this chapter to the Indiana board.

(b) The county assessor of a qualifying county may not expend public money appealing an assessment under this section unless the following requirements are met before a petition for review is submitted to the Indiana board:

(1) The county assessor submits to the county fiscal body a written estimate of the cost of the appeal.

(2) The county fiscal body adopts a resolution approving the county assessor's proposed expenditure to carry out the appeal.

(3) The total amount of the proposed expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

(c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this chapter that is not appealed under this section is a final unappealable order of the department.

(d) With respect to an appeal filed by a county assessor under this section the following apply:

(1) In the petition for review to the Indiana board, the county assessor shall state what the county assessor contends the assessed value of the industrial facility should be and provide substantial evidence in support of that contention. Failure to comply with this requirement results in dismissal of the county assessor's petition for review, and no further appeal of the assessment by the county assessor may be taken.

(2) Not later than thirty (30) days after the county assessor files a petition for review in compliance with subdivision (1), the Indiana board shall hold a hearing at which the county assessor must establish a reasonable likelihood of success on any contentions made in the petition for review including, without limitation, the contention required under subdivision (1) regarding the assessed value of the real estate. The industrial company whose industrial facility is the subject of the county assessor's petition for review and the department have the right to appear at this hearing and to present testimony, to cross-examine witnesses, and to present evidence regarding the county assessor's contentions.

(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana board shall issue a determination whether the county assessor has established a reasonable likelihood of success on the contentions in the petition for review. If the Indiana board determines that the county assessor has not established a reasonable likelihood of success on the contentions in the petition for review, the county assessor's petition for review shall be dismissed, and no further appeal of the assessment by the county assessor may be taken. If the Indiana board determines that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review, the Indiana board's determination does not create the presumption that the county assessor's contentions are valid. A determination by the Indiana board that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review may be appealed to the Indiana tax court as an interlocutory appeal. A party may petition for review by the Indiana supreme court of the Indiana tax court's ruling regarding an interlocutory appeal brought under this subdivision.

(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the county assessor shall not be permitted to conduct discovery under the Indiana board's administrative rules until a determination has been issued under subdivision (3) and:

(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax court; or

(B) the Indiana supreme court has either rejected a petition for review concerning the Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the Indiana tax court's ruling on the interlocutory appeal.

(e) On any appeal that has not been dismissed, the Indiana board shall issue an order within one (1) year after:

(1) the taxpayer filed its petition for review;

(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of an appeal by the county assessor; or

(3) the Indiana tax court or the Indiana supreme court rules on a taxpayer's interlocutory appeal under subsection (d)(3) in the case of an appeal by the county assessor;

whichever is latest.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.21; P.L.182-2009(ss), SEC.106.
Ind. Code § 6-6-6-2 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-2
Taxable vessel; rate
Status: in_force

Sec. 2. Each year a commercial vessel is subject to the tonnage tax imposed under this chapter if the vessel is, under the navigation laws of the United States, registered at an Indiana port on May 1st of that year. The amount of tonnage tax due for the year on the vessel is three cents ($ .03) per net ton.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-11 part; 6-1-1-12 part.]

Formerly: Acts 1975, P.L.47, SEC.3.
Ind. Code § 6-2.5-1-24 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-24
"Prewritten computer software"
Status: in_force

Sec. 24. Subject to the following provisions, "prewritten computer software" means computer software, including prewritten upgrades, that is not designed and developed by the author or other creator to the specifications of a specific purchaser:

(1) The combining of two (2) or more prewritten computer software programs or prewritten parts of the programs does not cause the combination to be other than prewritten computer software.

(2) Prewritten computer software includes software designed and developed by the author or other creator to the specifications of a specific purchaser when it is sold to a person other than the purchaser.

(3) If a person modifies or enhances computer software of which the person is not the author or creator, the person is considered to be the author or creator only of the person’s modifications or enhancements.

(4) Prewritten computer software or a prewritten part of the software that is modified or enhanced to any degree, where the modification or enhancement is designed and developed to the specifications of a specific purchaser, remains prewritten computer software. However, where there is a reasonable, separately stated charge or an invoice or other statement of the price given to the purchaser for such a modification or enhancement, the modification or enhancement is not prewritten computer software.

As added by P.L.257-2003, SEC.15.
Ind. Code § 6-3.6-6-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-9
Allocation of revenue for economic development; amount of certified distribution
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. 9. (a) This section applies to the allocation of additional revenue from a tax under this chapter for economic development purposes.

(b) Money designated for economic development purposes shall be allocated to the county, cities, and towns for use by the taxing unit's fiscal body for any of the purposes described in IC 6-3.6-10. Except as provided in subsections (c) and (d) and IC 6-3.6-11, and subject to adjustment as provided in IC 36-8-19-7.5, the amount of the certified distribution allocated to economic development purposes that the county and each city or town in a county is entitled to receive each month of each year equals the amount determined using the following formula:

STEP ONE: Determine the sum of:

(A) the total property taxes being imposed by the county, city, or town during the calendar year preceding the distribution year; plus

(B) for a county, the welfare allocation amount.

STEP TWO: Determine the quotient of:

(A) The STEP ONE amount; divided by

(B) the sum of the total property taxes that are first due and payable to the county and all cities and towns of the county during the calendar year preceding the distribution year plus the welfare allocation amount.

STEP THREE: Determine the product of:

(A) the amount of the certified distribution allocated to economic development purposes for that month; multiplied by

(B) the STEP TWO amount.

(c) The body imposing the tax may adopt an ordinance before August 2 of a year to provide for a distribution of the amount allocated to economic development purposes based on population instead of a distribution under subsection (b). The following apply if an ordinance is adopted under this subsection:

(1) The ordinance is effective January 1 of the following year.

(2) The amount of the certified distribution allocated to economic development purposes that the county and each city and town in the county are entitled to receive during each month of each year equals the product of:

(A) the amount of the certified distribution that is allocated to economic development purposes for the month; multiplied by

(B) the quotient of:

(i) for a city or town, the population of the city or the town that is located in the county and for a county, the population of the part of the county that is not located in a city or town; divided by

(ii) the population of the entire county.

(3) The ordinance may be made irrevocable for the duration of specified lease rental or debt service payments.

(d) In a county having a consolidated city, only the consolidated city is entitled to the amount of the certified distribution that is allocated to economic development purposes.

As added by P.L.243-2015, SEC.10. Amended by P.L.149-2016, SEC.29; P.L.197-2016, SEC.53; P.L.247-2017, SEC.18.
Ind. Code § 6-1.1-20.3-6.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-6.8
Designation of Gary Community School Corporation as a distressed political subdivision; powers and duties
Status: in_force

Sec. 6.8. (a) This section applies only to the Gary Community School Corporation.

(b) The general assembly finds that the provisions of this section:

(1) are necessary to address the unique issues faced by the Gary Community School Corporation; and

(2) are not precedent for and may not be appropriate for addressing issues faced by other school corporations.

(c) As used in this section, the following definitions apply:

(1) "Chief academic officer" means the chief academic officer appointed under subsection (h).

(2) "Chief financial officer" means the chief financial officer appointed under subsection (g).

(3) "School corporation" refers to the Gary Community School Corporation.

(d) The Gary Community School Corporation is designated as a distressed political subdivision for purposes of this chapter until the school corporation's designation as a distressed political subdivision is terminated as provided in section 13(b) of this chapter. This designation as a distressed political subdivision is effective regardless of whether the school corporation has submitted a petition requesting to be designated as a distressed political subdivision. The emergency manager shall hold a monthly forum to provide an update on the Gary Community School Corporation within the school district that is open to the general public.

(e) Until the school corporation's designation as a distressed political subdivision is terminated as provided in section 13(b) of this chapter, the following apply to the emergency manager appointed under section 7.5 of this chapter for the school corporation:

(1) The emergency manager has the powers and duties specified in this chapter.

(2) Notwithstanding section 7.5(d) of this chapter, the distressed unit appeal board shall:

(A) determine the compensation of the emergency manager; and

(B) subject to subsections (g) and (h), pay the emergency manager's compensation and reimburse the emergency manager for actual and necessary expenses from funds appropriated to the distressed unit appeal board.

(3) Before appointing the emergency manager, the distressed unit appeal board shall interview at least one (1) resident of the city of Gary as a candidate for the position. If the distressed unit appeal board is not able to interview a resident of the city of Gary as a candidate for the position, the distressed unit appeal board shall interview at least one (1) individual who is a resident of Lake County or northwest Indiana as a candidate for the position.

The appointment of the emergency manager for the school corporation is terminated on the date the school corporation's designation as a distressed political subdivision is terminated as provided in section 13(b) of this chapter.

(f) In addition to any other actions that the distressed unit appeal board may take under this chapter concerning a distressed political subdivision, for a distressed school corporation, the distressed unit appeal board may also do any of the following:

(1) The distressed unit appeal board may delay or suspend, for a period determined by the board, any payments of principal or interest, or both, that would otherwise be due from the school corporation on loans or advances from the common school fund.

(2) The distressed unit appeal board may recommend to the state board of finance that the state board of finance make an interest free loan to the school corporation from the common school fund. The distressed unit appeal board shall determine the payment schedule and the commencement date for the loan. If the distressed unit appeal board makes a recommendation that such a loan be made, the state board of finance may, notwithstanding IC 20-49, make such a loan for a term of not more than ten (10) years.

(3) The distressed unit appeal board may establish benchmarks of financial improvement for the school corporation.

(4) The distressed unit appeal board may provide a grant or grants to the school corporation from funds appropriated to the distressed unit appeal board, in amounts determined by the distressed unit appeal board, to assist the school corporation in overcoming short term financial problems.

(g) The emergency manager shall employ a chief financial officer for the school corporation. The chief financial officer is an employee of the school corporation. The chief financial officer shall report to the emergency manager and shall assist the emergency manager appointed for the school corporation in carrying out the day to day financial operations of the school corporation. The compensation of the chief financial officer shall be determined by and paid by the school corporation. The chief financial officer:

(1) must possess, through both education and experience, an understanding of finance and financial management; and

(2) must possess any other experience and must meet any other requirements as required by the distressed unit appeal board to ensure that the chief financial officer is qualified to carry out the financial restructuring of the school corporation.

Before employing a chief financial officer under this subsection, the emergency manager shall interview at least one (1) resident of the city of Gary as a candidate for the position. If the emergency manager is not able to interview a resident of the city of Gary as a candidate for the position, the emergency manager shall interview at least one (1) individual who is a resident of Lake County or northwest Indiana as a candidate for the position.

(h) The emergency manager shall employ a chief academic officer for the school corporation, after consultation with the department of education, who must have experience working with or for an urban school corporation. The chief academic officer is an employee of the school corporation. The chief academic officer shall report to the emergency manager and shall assist the emergency manager appointed for the school corporation in carrying out the academic matters of the school corporation. The compensation of the chief academic officer shall be determined by and paid by the school corporation. The chief academic officer must:

(1) hold a valid license to teach in a public school under IC 20-28-5;

(2) possess, through both education and experience, an understanding of curriculum and academics; and

(3) possess any other experience and meet any other requirements as required by the distressed unit appeal board to ensure that the chief academic officer is qualified to carry out the academic goals of the school corporation.

Before employing a chief academic officer under this subsection, the emergency manager shall interview at least one (1) resident of the city of Gary as a candidate for the position. If the emergency manager is not able to interview a resident of the city of Gary as a candidate for the position, the emergency manager shall interview at least one (1) individual who is a resident of Lake County or northwest Indiana as a candidate for the position.

(i) The chief financial officer and chief academic officer shall assist the emergency manager in carrying out the emergency manager's duties under this chapter.

(j) The annual budget adopted by the emergency manager for the school corporation must dedicate a significant part of the school corporation's budget to eliminating the school corporation's outstanding financial obligations. The emergency manager shall attempt to negotiate with the creditors of the school corporation to establish a plan specifying the schedule for paying each creditor. The emergency manager shall submit the plan to the distressed unit appeal board for approval. The distressed unit appeal board must:

(1) review the plan submitted by the emergency manager; and

(2) not later than sixty (60) days after the plan is submitted, either:

(A) approve the plan as submitted by the emergency manager; or

(B) modify the plan as submitted by the emergency manager and then approve the modified plan.

(k) The emergency manager shall consider any recommendations from the mayor of the city of Gary in developing the school corporation's annual budget. The distressed unit appeal board must review and approve the school corporation's annual budget that is proposed by the emergency manager.

(l) After considering any recommendations from the mayor of the city of Gary, the emergency manager shall do the following:

(1) Conduct a financial and compliance audit of the operations of the school corporation.

(2) Develop a written financial plan for the school corporation. The object of the plan must be to achieve financial stability for the school corporation, and the plan must include provisions for paying all of the school corporation's outstanding obligations and for paying all future obligations of the school corporation (including any federal, state, or local taxes or assessments) in a timely manner.

(m) In addition to the report required by section 8.5(c)(5) of this chapter, the emergency manager, the chief financial officer, and the chief academic officer shall report quarterly to the distressed unit appeal board in a format specified by the distressed unit appeal board. The report must include:

(1) information concerning the actions that the school corporation is taking to improve the financial condition of the school corporation; and

(2) any other information required by the distressed unit appeal board.

The emergency manager shall report more frequently than quarterly if requested by the distressed unit appeal board. The emergency manager shall provide copies of the report to the mayor of the city of Gary.

(n) The school corporation shall do the following:

(1) Publish a copy of each report under subsection (m) on the school corporation's website, along with a link to the main page of the Indiana transparency website established under IC 5-14-3.7 to provide access to financial data for local schools.

(2) Make copies of each report available free of charge to the public upon request.

(3) Provide copies of each report to the mayor of the city of Gary. The mayor shall make copies of the reports available free of charge to the public upon request.

(o) The chief academic officer shall develop an education plan to provide academic services to students in the school corporation and to achieve academic progress. The education plan must include at least the following components:

(1) An academic program designed to meet Indiana's academic standards and to assist students in meeting those academic standards.

(2) A plan to improve the academic performance of all students, including improvement in the performance of students on standardized tests.

(3) A plan to engage parents in school performance and school activities, including regular meetings at each school involving administrators, teachers, parents, and interested members of the community.

(4) A plan to implement performance standards that will attract students and families to the school corporation.

(5) A plan specifying how the school corporation will work directly with the city of Gary:

(A) to make the schools a successful component of life within the city; and

(B) to develop a sense of pride and progress in the operations and accomplishments of the school corporation.

As added by P.L.241-2017, SEC.8. Amended by P.L.213-2018(ss), SEC.5; P.L.10-2019, SEC.37; P.L.43-2021, SEC.31; P.L.184-2023, SEC.6.
Ind. Code § 6-3.6-7-24 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-24
Additional rate in a county that is a member of a regional development authority; uses
Status: in_force

Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6.

(b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than:

(1) in the case of a county described in IC 36-7.6-4-2(c)(2), twenty-five thousandths of one percent (0.025%); or

(2) in the case of any other county to which this section applies, five-tenths of one percent (0.50%). The tax rate under this subdivision plus the tax rate imposed under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.

(c) The revenue from a tax under this section may be used only for the purpose of transferring the revenue in the regional development authority under IC 36-7.6.

As added by P.L.243-2015, SEC.10. Amended by P.L.10-2019, SEC.40; P.L.165-2021, SEC.92.
Ind. Code § 6-8.1-9.5-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-11
Combined returns
Status: in_force

Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as defined in this chapter. If a timely defense is raised that the refund is based on a combined application of a debtor and a nondebtor, then set off shall only be effected against the debtor's share of the refund.

As added by Acts 1981, P.L.97, SEC.1.
Ind. Code § 6-4.1-7-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-5
Non-resident decedent's property; appeal of department determination; procedures
Status: reserved

Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to:

(1) the probate court of the county, if any, in which administration of the decedent's estate is pending; or

(2) the probate court of any county in which any of the decedent's property was located at the time of his death, if no administration of the decedent's estate is pending in Indiana.

(b) To initiate the appeal, the person must:

(1) file a complaint within ninety (90) days after the date that the department mails the notice required by IC 6-4.1-5-16; and

(2) pay, or give security to pay, the court cost resulting from the appeal and the inheritance tax to be fixed by the court.

(c) When an appeal is initiated under this section, the court may decide all questions concerning the fair market value of property interests transferred by the decedent or concerning the inheritance tax due as a result of the decedent's death.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.19.
Ind. Code § 6-3.5-5-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-1
Definitions
Status: in_force

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

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

(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a wheel tax first.

(2) "Bus" has the meaning set forth in IC 9-13-2-17.

(3) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).

(4) "County council" includes the city-county council of a county that contains a consolidated city of the first class.

(5) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).

(6) "Political subdivision" has the meaning set forth in IC 34-6-2.1-155.

(7) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

(8) "School bus" has the meaning set forth in IC 9-13-2-161(a).

(9) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).

(10) "State agency" has the meaning set forth in IC 34-6-2.1-194.

(11) "Tractor" has the meaning set forth in IC 9-13-2-180.

(12) "Trailer" has the meaning set forth in IC 9-13-2-184(a).

(13) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.

(14) "Truck" has the meaning set forth in IC 9-13-2-188(a).

(15) "Wheel tax" means the tax imposed under this chapter.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7; P.L.186-2025, SEC.68.
Ind. Code § 6-8.1-2-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 2 / Section 6-8.1-2-3
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.23-1986, SEC.21.
Ind. Code § 6-1.1-10-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-8
Nonprofit sewage disposal company
Status: in_force

Sec. 8. Property is exempt from property taxation if it is owned by a non-profit corporation which is engaged in a sewage disposal service within a rural area of this state. However, this exemption only applies if the corporation is operated on a not-for-profit basis.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(24).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-6-1.1-201.5 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-201.5
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.7. Amended by Acts 1981, P.L.88, SEC.5. Repealed by P.L.59-1985, SEC.37.
Ind. Code § 6-1.1-4-11.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-11.5
Reassessment of parcels affected by flooding; petition; applicable dates; refund; publication of notice
Status: in_force

Sec. 11.5. (a) This section applies to one (1) or more parcels of real property in a county that:

(1) are permanently flooded or to which access over land is permanently prevented by flooding; and

(2) are not being used for agricultural purposes.

(b) The owner of one (1) or more parcels referred to in subsection (a) may petition the county assessor for a reassessment of the parcel or parcels. Upon receipt of the petition, the county assessor shall:

(1) cause a survey to be made of the parcel or parcels; and

(2) if the parcel or parcels meet the description of subsection (a), order a reassessment of the parcel or parcels.

(c) If the flooding referred to in subsection (a) occurs before May 11 of a calendar year (the "current year") and after the immediately preceding November 10 and a petition under subsection (b) is filed not later than December 31 of the current year:

(1) the reassessment ordered under subsection (b):

(A) takes effect for:

(i) the assessment date in the current year; and

(ii) the assessment date in the calendar year that immediately precedes the current year; and

(B) treats the parcel or parcels for those assessment dates as:

(i) being permanently flooded; or

(ii) having overland access permanently prevented by flooding;

(2) the property taxes first due and payable in the current year with respect to the parcel or parcels are determined based on the reassessment; and

(3) the property taxes first due and payable in the calendar year that immediately succeeds the current year with respect to the parcel or parcels are determined based on the reassessment.

(d) If the flooding referred to in subsection (a) occurs after May 10 of the current year and before November 11 of the current year and the petition under subsection (b) is filed not later than December 31 of the current year:

(1) subsection (c)(1) and (c)(3) apply; and

(2) only:

(A) the second installment of property taxes under IC 6-1.1-22-9(a) first due and payable in the current year with respect to the parcel or parcels; or

(B) if property taxes are payable by a method other than two (2) annual installments, one-half (1/2) of the property tax liability for property taxes first due and payable in the current year with respect to the parcel or parcels;

is determined based on the reassessment.

(e) This subsection applies only if:

(1) the county assessor orders a reassessment under subsection (b); and

(2) the property owner pays property taxes in the current year with respect to the parcel or parcels based on the assessment that applied before the ordered reassessment.

The property owner is entitled to a refund of property taxes based on the difference in the amount of property taxes paid and the amount of property taxes determined based on the ordered reassessment. A property owner is not required to apply for a refund due under this section. The county auditor shall, without an appropriation being required, issue a warrant to the property owner payable from the county general fund for the amount of the refund, if any, due the property owner.

(f) If:

(1) the county assessor orders a reassessment under subsection (b); and

(2) when the reassessment is completed the property owner has not paid property taxes in the current year with respect to the parcel or parcels based on the assessment that applied before the ordered reassessment;

the county treasurer shall issue to the property owner tax statements that reflect property taxes determined based on the reassessment.

(g) The county assessor shall specify in an order under subsection (b) the time within which the reassessment must be completed and the date on which the reassessment takes effect.

(h) A reassessment under this section for an assessment date continues to apply for subsequent assessment dates until the assessor:

(1) determines that circumstances have changed sufficiently to warrant another reassessment of the property; and

(2) reassesses the property based on the determination under subdivision (1).

(i) The county auditor and county treasurer shall publish notice of the availability of a reassessment under this section in accordance with IC 5-3-1.

As added by P.L.90-2009, SEC.1.
Ind. Code § 6-1.1-5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-5
Change of ownership; partition; apportionment of assessed value and delinquent taxes
Status: in_force

Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real property on the last assessment list. In addition, the auditor, except as provided in sections 5.5 and 9 of this chapter, shall apportion the assessed value of the real property and all delinquent taxes on the real property among the several owners.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.4; P.L.51-1997, SEC.2.
Ind. Code § 6-9-11-3.9 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-3.9
Bonds and leases; adverse legislation
Status: in_force

Sec. 3.9. With respect to:

(1) bonds or leases to which the commission has pledged revenues under this chapter; and

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

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

As added by P.L.11-2001, SEC.4.
Ind. Code § 6-6-13-3 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-3
"Department"
Status: in_force

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

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-1.1-8-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-30
Appeal to Indiana board; appeal to tax court
Status: in_force

Sec. 30. (a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after:

(1) the public utility company receives notice of the tentative assessment under section 28(a) of this chapter if the final assessment becomes final under section 28(e) of this chapter; or

(2) the department of local government finance gives the public utility company notice of the final determination under section 29(a) of this chapter.

(b) A public utility company may petition for judicial review of the Indiana board's final determination to the tax court under IC 6-1.1-15-5. However, the company must:

(1) file a petition for judicial review; and

(2) mail to the county auditor of each county in which the public utility company's distributable property is located:

(A) a notice that the petition was filed; and

(B) instructions for obtaining a copy of the petition;

not later than forty-five (45) days after the date of the notice of the Indiana board's final determination.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.2; P.L.198-2001, SEC.24; P.L.178-2002, SEC.13; P.L.154-2006, SEC.7; P.L.219-2007, SEC.17; P.L.156-2024, SEC.9.
Ind. Code § 6-3-2-5.3 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-5.3
Repealed
Status: repealed

As added by P.L.182-2009(ss), SEC.195. Repealed by P.L.36-2015, SEC.4; P.L.250-2015, SEC.18.
Ind. Code § 6-3.5-11-2 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-2
Imposition of tax; municipal wheel tax; rate; unpaid tax
Status: in_force

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (b) and (c), adopt an ordinance to impose a municipal wheel tax in accordance with this chapter on each vehicle that:

(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;

(2) is not exempt from the wheel tax under section 4 of this chapter; and

(3) is registered in the eligible municipality.

(b) The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to impose the municipal vehicle excise tax.

(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.

(d) The fiscal body of an eligible municipality may impose the wheel tax at a different rate for each of the classes of vehicles listed in section 3 of this chapter. In addition, the fiscal body may establish different rates within the classes of buses, recreational vehicles, semitrailers, trailers, tractors, and trucks based on weight classifications of those vehicles that are established by the bureau of motor vehicles for use throughout Indiana. However, the wheel tax rate for a particular class or weight classification of vehicles may not be less than five dollars ($5) and may not exceed forty dollars ($40). The fiscal body shall state the initial wheel tax rates in the ordinance that imposes the tax.

(e) Subject to subsection (f), a wheel tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

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

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

(2) current registration year; and

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

As added by P.L.146-2016, SEC.12. Amended by P.L.256-2017, SEC.16; P.L.178-2019, SEC.20.
Ind. Code § 6-9-15-8 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-8
Transfer and use of funds; offenses
Status: in_force

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

(b) A person who receives a transfer of funds under this chapter and knowingly uses the funds for any purpose other than a proposal approved by the board commits a Level 6 felony.

As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.158-2013, SEC.115.
Ind. Code § 6-1.1-12.8-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-4
Required statement
Status: in_force

Sec. 4. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor on or before January 15 of the immediately succeeding calendar year. The township assessor, or the county assessor if there is no township assessor for the township, shall verify each statement filed under this section, and 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.

(b) The statement referred to in subsection (a) must be verified under penalties for perjury and must contain the following information:

(1) The assessed value of the real property for which the person is claiming the deduction.

(2) The full name and complete business address of the person claiming the deduction.

(3) The complete address and a brief description of the real property for which the person is claiming the deduction.

(4) The name of any other county in which the person has applied for a deduction under this chapter for that assessment date.

(5) The complete address and a brief description of any other real property for which the person has applied for a deduction under this chapter for that assessment date.

(6) An affirmation by the owner that the owner is receiving not more than ten (10) deductions under this chapter, including the deduction being applied for by the owner, either:

(A) as the owner of the residence in inventory; or

(B) as an owner that is part of an affiliated group.

(7) An affirmation that the real property has not been leased and will not be leased for any purpose during the term of the deduction.

As added by P.L.175-2011, SEC.2. Amended by P.L.183-2014, SEC.18; P.L.148-2015, SEC.13; P.L.136-2024, SEC.19; P.L.157-2026, SEC.61.
Ind. Code § 6-1.1-20.4-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-7
Exemption from filing requirement
Status: in_force

Sec. 7. A person is not required to file an application for the credit under this chapter. The county auditor shall:

(1) identify qualified homesteads in the political subdivision that are eligible for the credit under this chapter; and

(2) apply the credit under this chapter to property tax liability on the identified homestead.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-9-36-2.3 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-2.3
"Project costs"
Status: in_force

Sec. 2.3. As used in this chapter, "project costs" means the cost of:

(1) acquisition, improvement, preparation, demolition, disposal, construction, reconstruction, remediation, rehabilitation, restoration, preservation, maintenance, repair, furnishing, and equipping of public facilities, including but not limited to any stadiums, parking facilities or training facilities, utilities, and transportation infrastructure;

(2) acquisition of land located in a county described in section 1 of this chapter; and

(3) the reimbursement to the state of Indiana or the Indiana finance authority created by IC 5-1.2-3 for expenditures described in subdivisions (1) and (2).

As added by P.L.44-2026, SEC.14.
Ind. Code § 6-1.1-18.5-8.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-8.1
Repealed
Status: repealed

As added by P.L.218-2013, SEC.6. Amended by P.L.2-2014, SEC.21. Repealed by P.L.203-2016, SEC.9.
Ind. Code § 6-6-16-3 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-3
Exemptions
Status: in_force

Sec. 3. (a) The sharing of a truck is exempt from the vehicle sharing excise tax if the declared gross weight of the truck being shared exceeds eleven thousand (11,000) pounds.

(b) The sharing of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the vehicle sharing excise tax if the sharing is part of the services provided by the director for a funeral.

(c) The exemption provided by IC 6-2.5-5-54(b) from the state gross retail tax also applies to the vehicle sharing excise tax.

As added by P.L.108-2019, SEC.128.
Ind. Code § 6-1.1-15-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-19
Duty of a county assessor to send quarterly notices to the fiscal officers of a taxing unit concerning notices for review filed and status of taxpayer's appeal
Status: in_force

Sec. 19. (a) A county assessor shall quarterly send a notice to the fiscal officer of each taxing unit affected by an appeal prosecuted under this chapter, including the fiscal officer of an affected redevelopment commission established under IC 36-7. The notice must include the following information:

(1) The date on which a notice for review was filed.

(2) The name and address of the taxpayer who filed the notice for review.

(3) The assessed value for the assessment date the year before the appeal, and the assessed value on the most recent assessment date.

(4) The status of the taxpayer's appeal.

(b) Each township assessor (if any) shall furnish to the county assessor all requested information necessary for purposes of providing the quarterly notices under this section.

(c) A notice required by this section may be provided to the appropriate fiscal officer in an electronic format.

As added by P.L.244-2015, SEC.3.
Ind. Code § 6-3.6-6-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-15-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Repealed by P.L.68-2025, SEC.138.
Ind. Code § 6-9-54-2 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-2
Definitions
Status: in_force

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

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-2.5-9-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-3
Personal liability of holder of taxes in trust; failure to collect and remit; offense; exception for marketplace facilitator
Status: in_force

Sec. 3. (a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who:

(1) is an individual retail merchant or is an employee, officer, or member of a corporate or partnership retail merchant; and

(2) has a duty to remit state gross retail or use taxes (as described in IC 6-2.5-3-2) to the department;

holds those taxes in trust for the state and is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.

(b) For calendar years beginning after December 31, 2021, except in cases in which the marketplace facilitator and the seller are affiliated, a marketplace facilitator is not liable under this section or IC 6-8.1-8-18 for failure to collect and remit gross retail and use taxes if the marketplace facilitator demonstrates to the satisfaction of the department that:

(1) the marketplace facilitator has a system in place to require the seller to provide accurate information and has made a reasonable effort to obtain accurate information from the seller about a retail transaction;

(2) the failure to collect and remit the correct tax was due to incorrect or insufficient information provided to the marketplace facilitator by the seller; and

(3) the marketplace facilitator provides information showing who the purchaser was in each transaction for which the tax had not been collected.

If the marketplace facilitator is relieved of liability under this subsection, the purchaser is liable for any amount of uncollected, unpaid, or unremitted tax.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.7; P.L.6-1987, SEC.6; P.L.18-1994, SEC.7; P.L.158-2013, SEC.84; P.L.108-2019, SEC.118; P.L.128-2026, SEC.3.
Ind. Code § 6-1.1-18-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-17
Expired
Status: repealed

Expired 6-30-2015 by P.L.257-2013, SEC.14.
Ind. Code § 6-3.1-24-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-8
Maximum allowable credit; notice to investors
Status: in_force

Sec. 8. (a) A certification provided under section 7 of this chapter must include notice to the investors of the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to the qualified Indiana business.

(b) For a calendar year ending before January 1, 2011, the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to a particular qualified Indiana business equals the lesser of:

(1) the total amount of qualified investment capital provided to the qualified Indiana business in the calendar year, multiplied by twenty percent (20%); or

(2) five hundred thousand dollars ($500,000).

(c) For a calendar year beginning after December 31, 2010, and ending before January 1, 2022, the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to a particular qualified Indiana business equals the lesser of the following:

(1) The total amount of qualified investment capital provided to the qualified Indiana business in the calendar year, multiplied by twenty percent (20%).

(2) One million dollars ($1,000,000).

(d) For a calendar year beginning after December 31, 2021, the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to a particular qualified Indiana business equals the lesser of the following:

(1) The total amount of qualified investment capital provided to the qualified Indiana business in the calendar year, multiplied by twenty-five percent (25%).

(2) One million dollars ($1,000,000).

(e) Notwithstanding subsection (d), for a calendar year beginning after December 31, 2021, the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to a particular qualified Indiana business, if the qualified Indiana business is a minority business enterprise, a women's business enterprise, or a veteran owned business equals the lesser of the following:

(1) The total amount of qualified investment capital provided to the qualified Indiana business in the calendar year, multiplied by thirty percent (30%).

(2) One million five hundred thousand dollars ($1,500,000).

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.172-2011, SEC.67; P.L.165-2021, SEC.81; P.L.135-2022, SEC.10.
Ind. Code § 6-9-20-7 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-7
Repealed
Status: repealed

As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.7. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-1.1-18.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-5
Repealed
Status: repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.267-2003, SEC.1. Repealed by P.L.172-2011, SEC.161.
Ind. Code § 6-9-19-8 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-8
Offenses
Status: in_force

Sec. 8. (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.97-1983, SEC.3. Amended by P.L.158-2013, SEC.119.
Ind. Code § 6-3-4-7 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-7
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.407. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-1-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-14
"Property taxation"
Status: in_force

Sec. 14. "Property taxation" means the taxation of property under this article.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.1-26-22 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-22
Certificate of verification
Status: in_force

Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the corporation's certificate of verification under this chapter for the taxable year. However, failure to submit a copy of the certificate does not invalidate a claim for a credit.

As added by P.L.224-2003, SEC.197. Amended by P.L.145-2016, SEC.33.
Ind. Code § 6-3.6-6-19 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-19-b
Authorization to distribute general purpose revenue to another governmental entity; procedures
Status: in_force

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

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

Sec. 19. (a) A county, city, town, or nonmunicipal civil taxing unit may distribute any part of its general purpose revenue to any governmental entity located in any part of its county to:

(1) carry out a joint purpose; or

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

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

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.142.
Ind. Code § 6-1.1-13-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-11
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-28-8 part; 6-1-28-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-17-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-0.7
Estimates of debt service; property tax rates and revenue; report of annexations
Status: in_force

Sec. 0.7. (a) Before June 15 of each year after 2019, the fiscal officer of each political subdivision shall provide the department of local government finance with:

(1) an estimate of the total amount of the political subdivision's debt service obligations (as defined in IC 6-1.1-20.6-9.8) that will be due in the last six (6) months of the current year and in the ensuing year; and

(2) a report of any annexations that took place within the county and were effective on or after January 1 of the preceding year but before January 1 of the current year.

(b) Before July 15 of each year after 2017, the department of local government finance shall provide the following to each political subdivision:

(1) An estimate of the maximum property tax rate that may be imposed by the political subdivision for property taxes payable in the ensuing year for each cumulative fund or other fund for which a maximum property tax rate is established by law.

(2) An estimate of the property tax rates that would be imposed by the political subdivision for property taxes payable in the ensuing year for debt service.

(c) The department of local government finance shall before August 1 of each year after 2017 provide to each political subdivision an estimate of the maximum amount of net property tax revenue and miscellaneous revenue that the political subdivision will receive in the ensuing year if the political subdivision's property tax rates are imposed at the maximum allowed under law and if the political subdivision imposes the maximum permissible ad valorem property tax levy allowed under law for the political subdivision. In making each of the estimates under this subsection, the department of local government finance shall consider the estimated amount of any credits that will be granted under IC 6-1.1-20.6 against property taxes imposed by the political subdivision.

As added by P.L.184-2016, SEC.4. Amended by P.L.159-2020, SEC.21; P.L.38-2021, SEC.24.
Ind. Code § 6-2.5-8-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-6
Outstanding tax warrants; prohibition
Status: in_force

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.
Ind. Code § 6-6-1.1-405 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-405
License to distributor; financial statement; fee
Status: in_force

Sec. 405. No license may be issued unless the application is accompanied by a current financial statement and a license fee of one hundred dollars ($100). The applicant shall pay the license fee to the administrator.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-3-1-23 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-23
"Compensation"
Status: in_force

Sec. 23. The term "compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.

Formerly: Acts 1963(ss), c.32, s.123; Acts 1965, c.233, s.10.
Ind. Code § 6-3.6-6-2.6 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.6-b
Repealed
Status: repealed

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

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

As added by P.L.137-2024, SEC.7. Repealed by P.L.68-2025, SEC.120.
Ind. Code § 6-1.1-21.4-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-3.5
Termination of authority to make loans
Status: in_force

Sec. 3.5. The board may not approve a loan under this chapter after December 31, 2017.

As added by P.L.145-2012, SEC.18.
Ind. Code § 6-1.1-37-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-8
Vending machines without identification device
Status: in_force

Sec. 8. A township assessor, or the county assessor if there is no township assessor for the township, shall inform the county auditor of any vending machine which does not, as required under IC 6-1.1-3-8, have an identification device on its face. The county auditor shall then add a one dollar ($1) penalty to the next property tax installment of the person on whose premises the machine is located.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.294.
Ind. Code § 6-1.1-12-25.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-25.5
Rehabilitated property; deductions; denial; appeal
Status: in_force

Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the county auditor shall notify the applicant by mail. A taxpayer may appeal a ruling that wholly or partially denies a deduction claimed under section 20 or 24 of this chapter in the same manner that appeals may be taken under IC 6-1.1-15.

As added by P.L.70-1983, SEC.1.
Ind. Code § 6-5.5-3-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-2
Maintains office
Status: in_force

Sec. 2. For purposes of this chapter, a taxpayer is considered to maintain an office wherever the taxpayer has established a regular, continuous, and fixed place of business.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-43-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 43 / Section 6-1.1-43-2
"Economic development incentive" defined
Status: in_force

Sec. 2. As used in this chapter, an "economic development incentive" refers to a tax credit, deduction, exemption, grant, or loan awarded under a program described in section 1 of this chapter.

As added by P.L.60-1997, SEC.1.
Ind. Code § 6-6-4.1-21 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-21
Repealed
Status: repealed

As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018, SEC.18; P.L.215-2018(ss), SEC.4. Repealed by P.L.146-2020, SEC.35.
Ind. Code § 6-9-50-4 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-4
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 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) 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 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.290-2019, SEC.13.
Ind. Code § 6-5.5-1-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-5
"Compensation"
Status: in_force

Sec. 5. "Compensation" means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-2.5-5-36 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-36
Commercial printing contracts
Status: in_force

Sec. 36. Transactions involving tangible personal property acquired by a person that has contracted with a commercial printer for printing are exempt from the state gross retail tax, if the property is acquired for use at the commercial printer's premises and the commercial printer could have acquired the property exempt from the state gross retail tax and use tax.

As added by P.L.70-1993, SEC.3.
Ind. Code § 6-9-66-10 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-1.1-10.3-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-4
"New personal property"
Status: in_force

Sec. 4. As used in this chapter, "new personal property" means business personal property that:

(1) a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and

(2) has not previously been used in Indiana before the taxpayer acquires the business personal property.

As added by P.L.80-2014, SEC.2.
Ind. Code § 6-1.1-42-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-0.3
Legalization of certain brownfield revitalization zones, deductions in brownfield revitalization zones; voiding designations of other brownfield revitalization zones, deductions
Status: in_force

Sec. 0.3. (a) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in conformity with this chapter, as amended by P.L.119-1999, is legalized and validated to the same extent as if the changes in P.L.119-1999 had been part of P.L.59-1997.

(b) A brownfield revitalization zone that was established or a deduction in a brownfield revitalization zone that was granted after June 30, 1997, and before May 3, 1999, in response to an applicant that:

(1) had an ownership interest in an entity that contributed; or

(2) contributed;

a contaminant (as defined in IC 13-11-2-42) that is the subject of a voluntary remediation under IC 13-25-5 is void to the same extent as if P.L.119-1999 had been part of P.L.59-1997.

As added by P.L.220-2011, SEC.132.
Ind. Code § 6-2.5-1-22.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-22.2
"Other direct mail"
Status: in_force

Sec. 22.2. "Other direct mail" means any direct mail that is not advertising and promotional direct mail, regardless of whether advertising and promotional direct mail is included in the same mailing. The term includes the following:

(1) Transactional direct mail that contains personal information specific to the addressee, including invoices, bills, statements of account, or payroll advices.

(2) Any legally required mailings, including privacy notices, tax reports, and stockholder reports.

(3) Other nonpromotional direct mail delivered to existing or former shareholders, customers, employees, or agents, including newsletters and informational pieces.

The term does not include the development of billing information or the provision of any data processing service that is more than incidental.

As added by P.L.265-2013, SEC.4.
Ind. Code § 6-2.5-9-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-10
Refund claims; retail merchant that lacks a physical presence in Indiana
Status: in_force

Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that the taxpayer lacked a physical presence in Indiana and complied with IC 6-2.5-2-1(d) voluntarily.

(b) IC 6-2.5-2-1(d), section 9 of this chapter, and this section do not limit the ability of any taxpayer to obtain a refund for any other reason, including a mistake of fact or mathematical miscalculation of the applicable tax.

(c) A retail merchant that remits gross retail tax voluntarily or otherwise under IC 6-2.5-2-1(d) is not liable to a purchaser who claims that the sales tax has been overcollected if IC 6-2.5-2-1(d) is later found unlawful.

(d) IC 6-2.5-2-1(d) does not affect the obligation of any purchaser to remit use tax as required under IC 6-2.5-3.

As added by P.L.247-2017, SEC.4. Amended by P.L.146-2020, SEC.18.
Ind. Code § 6-9-60-5 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-5
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under this chapter.

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 6 of this chapter if the commission submits a written request for the transfer.

(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended to promote and encourage conventions, visitors, and tourism within the county. Expenditures may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-3-2-14.1 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-14.1
Prize money accruing before July 1, 2002; exemption
Status: repealed

Sec. 14.1. Notwithstanding IC 6-3-4-8.2, a payment made after June 30, 2002, on prize money received from a winning lottery ticket purchased under IC 4-30 for a lottery held before July 1, 2002, is exempt from the adjusted gross income tax and supplemental net income tax (repealed) imposed by this article.

As added by P.L.269-2003, SEC.5. Amended by P.L.250-2015, SEC.20.
Ind. Code § 6-3.6-3-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-4-b
Tax rate expiration date; continuation of tax rate by ordinance after December 31, 2028
Status: in_force

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

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

Sec. 4. (a) Except for a tax rate that has an expiration date, and except as provided in section 3(f) of this chapter (before its expiration), a tax rate remains in effect until the effective date of an ordinance that increases, decreases, or rescinds that tax rate.

(b) A tax rate may not be changed more than once each year under this article.

(c) A local income tax expenditure tax rate that is imposed in a county under IC 6-3.6-6 continues in effect after December 31, 2028, only if the adopting body adopts an ordinance to renew the expenditure tax rate beginning January 1, 2029. However, if there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.6-6, the expenditure tax rate for the county beginning January 1, 2029, under IC 6-3.6-6-2(b)(1) shall be at least the minimum tax rate necessary to produce one and twenty-five hundredths (1.25) times the sum of the:

(1) highest annual outstanding debt service;

(2) highest annual lease payments; and

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

but only until the maturity date of those debt obligations. An ordinance under this subsection must be adopted by the adopting body on or before October 1, 2028, as set forth in section 3(b)(1) of this chapter. However, this subsection shall not be construed to prohibit an adopting body that fails to adopt an ordinance to continue an expenditure tax rate after December 31, 2028, from adopting an ordinance under this article to impose, renew, or modify an expenditure tax rate under IC 6-3.6-6 beginning January 1, 2030, or any year thereafter.

As added by P.L.243-2015, SEC.10. Amended by P.L.236-2023, SEC.76; P.L.68-2025, SEC.105; P.L.157-2026, SEC.115.
Ind. Code § 6-3.1-7-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-4
Credit; allocation to state tax liability
Status: in_force

Sec. 4. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order:

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

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

(3) Third, against the taxpayer's financial institutions tax liability (IC 6-5.5) for the taxable year.

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

As added by P.L.51-1984, SEC.1. Amended by P.L.80-1989, SEC.9; P.L.192-2002(ss), SEC.98; P.L.154-2020, SEC.12.
Ind. Code § 6-6-6-5 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-5
Liability for tax; payment date
Status: in_force

Sec. 5. The owner of a commercial vessel is liable for the tonnage tax imposed on it. Each year a commercial vessel owner shall, when he files his tonnage tax return, pay the state the total amount of tonnage taxes which he owes for that year. Thus, the owner shall pay the tonnage taxes due for a year on or before July 1st of that year. The state treasurer shall issue a receipt to the owner for the tonnage taxes paid.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-9 part; 6-1-1-12 part.]

Formerly: Acts 1975, P.L.47, SEC.3.
Ind. Code § 6-8.1-3-26 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-26
Report; geographic information systems mapping of local income tax collection
Status: in_force

Sec. 26. The department shall, before September 1 of each year, submit a report to the interim study committee on fiscal policy established by IC 2-5-1.3-4 summarizing the department's systems modifications concerning geographic information systems mapping of local income tax collection for purposes of allocating local income tax based on the residency of a taxpayer.

As added by P.L.257-2019, SEC.76.
Ind. Code § 6-1.1-21.2-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-7
"Property taxes"
Status: in_force

Sec. 7. As used in this chapter, "property taxes" means:

(1) property taxes, as defined in:

(A) IC 6-1.1-39-5(h);

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

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

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

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

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

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

(H) IC 36-7-15.1-53(a);

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

(J) IC 36-7-30-25(a)(3);

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

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

(M) IC 36-7-30.5-31; or

(2) for allocation areas created under IC 8-22-3.5, the taxes assessed on taxable tangible property in the allocation area.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.236; P.L.157-2026, SEC.82.
Ind. Code § 6-1.1-2-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-10
Legalization of certain actions of department before November 21, 2007; validation of certain local government actions
Status: in_force

Sec. 10. (a) Any action taken by the department of local government finance before November 21, 2007, to do any of the following with respect to property taxes first due and payable in 2007 in any county is legalized and validated:

(1) Halt billing and collection.

(2) Invalidate the certification under IC 6-1.1-17-16(i) of the department's actions concerning budgets, rates, and levies.

(3) Revise and reissue certifications referred to in subdivision (2).

(4) Require the preparation and delivery under IC 6-1.1-22-5 of an abstract that is based on the assessed values determined in a reassessment:

(A) performed by; or

(B) ordered by;

the department of local government finance under IC 6-1.1-4 or IC 6-1.1-14.

(5) Allow payments of installments on dates and in amounts different from the dates and amounts that applied in an earlier issuance of tax statements by the county.

(6) Allow the issuance of reconciling property tax statements to reconcile the payment of different amounts referred to in subdivision (5) as compared to the amounts finally determined to be due and payable.

(7) Waive all or part of a penalty under IC 6-1.1-37-10.

(b) The department of local government finance may take any action listed in subsection (a) on or after November 21, 2007, with respect to property taxes first due and payable in 2007 in any county.

(c) Any action taken before November 21, 2007, by a unit of local government or a public official on behalf of a unit of local government that:

(1) is in response to; and

(2) is consistent with;

an action of the department of local government finance referred to in subsection (a) is legalized and validated.

(d) A unit of local government or a public official on behalf of a unit of local government may take any action on or after November 21, 2007, that:

(1) is in response to; and

(2) is consistent with;

an action of the department of local government finance referred to in subsection (a) or (b).

As added by P.L.220-2011, SEC.118. Amended by P.L.184-2016, SEC.1.
Ind. Code § 6-1.1-20-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-7.5
Review and approval by department of local government finance not required for certain bonds or leases
Status: in_force

Sec. 7.5. This section applies only to bonds, leases, and other debt for which a political subdivision:

(1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or

(2) in the case of bonds, leases, or other obligations not subject to section 3.1, 3.5, or 5 of this chapter, adopts a resolution or ordinance authorizing the bonds, lease rental agreement, or other obligations after June 30, 2008.

Notwithstanding any other provision, review by the department of local government finance and approval by the department of local government finance are not required before a political subdivision may issue or enter into bonds, a lease, or any other obligations payable from ad valorem property taxes.

As added by P.L.146-2008, SEC.197.
Ind. Code § 6-1.1-42-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-30
Substantial compliance with statement of benefits; notice; hearing; termination of deduction
Status: in_force

Sec. 30. (a) Within forty-five (45) days after receipt of the information described in section 29 of this chapter, the designating body may determine whether the property owner has substantially complied with the statement of benefits filed under sections 6 and 18 of this chapter.

(b) If the designating body determines that the property owner has not substantially complied with the statement of benefits and that the failure to substantially comply was not caused by factors beyond the control of the property owner (such as declines in demand for the property owner's products or services), the designating body shall mail a written notice to the property owner. The written notice must include the following provisions:

(1) An explanation of the reasons for the designating body's determination.

(2) The date, time, and place of a hearing to be conducted by the designating body for the purpose of further considering the property owner's compliance with the statement of benefits. The date of the hearing may not be more than thirty (30) days after the date on which the notice is mailed.

If a notice mailed to a property owner concerns a statement of benefits approved for personal property under section 24 of this chapter, the designating body shall also mail a copy of the notice to the department of local government finance.

(c) On the date specified in the notice described in subsection (b)(2), the designating body shall conduct a hearing for the purpose of further considering the property owner's compliance with the statement of benefits. Based on the information presented at the hearing by the property owner and other interested parties, the designating body shall again determine whether the property owner has made reasonable efforts to substantially comply with the statement of benefits and whether any failure to substantially comply was caused by factors beyond the control of the property owner. If the designating body determines that the property owner has not made reasonable efforts to comply with the statement of benefits, the designating body shall adopt a resolution terminating the property owner's deduction under section 24 of this chapter. If the designating body adopts such a resolution, the deduction does not apply to the next installment of property taxes owed by the property owner or to any subsequent installment of property taxes.

(d) If the designating body adopts a resolution terminating a deduction under subsection (c), the designating body shall immediately mail a certified copy of the resolution to:

(1) the property owner;

(2) the county auditor; and

(3) the department of local government finance if the deduction was granted for personal property under section 24 of this chapter.

The county auditor shall remove the deduction from the tax duplicate and shall notify the county treasurer of the termination of the deduction. If the designating body's resolution is adopted after the county treasurer has mailed the statement required by IC 6-1.1-22-8.1, the county treasurer shall immediately mail the property owner a revised statement that reflects the termination of the deduction.

(e) A property owner whose deduction is terminated by the designating body under this section may appeal the designating body's decision by filing a complaint in the office of the clerk of the circuit or superior court together with a bond conditioned to pay the costs of the appeal if the appeal is determined against the property owner. An appeal under this subsection shall be promptly heard by the court without a jury and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal and may confirm the action of the designating body or sustain the appeal. The judgment of the court is final and conclusive unless an appeal is taken as in other civil actions.

(f) If an appeal under subsection (e) is pending, the taxes resulting from the termination of the deduction are not due until after the appeal is finally adjudicated and the termination of the deduction is finally determined.

As added by P.L.59-1997, SEC.1. Amended by P.L.253-1997(ss), SEC.6; P.L.2-1998, SEC.28; P.L.119-1999, SEC.10; P.L.90-2002, SEC.286; P.L.3-2008, SEC.59.
Ind. Code § 6-6-1.1-1315 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1315
Failure to file reports; incomplete reports; civil penalty
Status: in_force

Sec. 1315. A person who:

(1) is subject to the tax imposed by section 201 of this chapter; and

(2) fails to file a report or files an incomplete report required by section 501 or 606 of this chapter;

is subject to a civil penalty of one hundred dollars ($100) for each violation, as reasonably determined by the department. As used in this section, an incomplete report includes a report that does not include all schedules required by the administrator.

As added by P.L.97-1987, SEC.16.
Ind. Code § 6-6-6.5-9 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-9
Exemptions
Status: in_force

Sec. 9. (a) The provisions of this chapter pertaining to registration and taxation shall not apply to any of the following:

(1) An aircraft owned by and used exclusively in the service of:

(A) the United States government;

(B) a state (except Indiana), territory, or possession of the United States;

(C) the District of Columbia; or

(D) a political subdivision of an entity listed in clause (A), (B), or (C).

(2) An aircraft owned by a resident of another state and registered in accordance with the laws of that state. However, the aircraft shall not be exempt under this subdivision if a nonresident establishes a base for the aircraft inside this state and the base is used for a period of sixty (60) days or more.

(3) An aircraft which this state is prohibited from taxing under this chapter by the Constitution or the laws of the United States.

(4) An aircraft owned or operated by a person who is either an air carrier certificated under Federal Air Regulation Part 121 or a scheduled air taxi operator certified under Federal Air Regulation Part 135, unless such person is a corporation incorporated under the laws of the state of Indiana, an individual who is a resident of Indiana, or a domestic corporation having a physical presence in Indiana that results in Indiana being the regular or principal place of business of its chief executive, operating, and financial officers.

(5) An aircraft which has been scrapped, dismantled, or destroyed, and for which the airworthiness certificate and federal certificate of registration have been surrendered to the Federal Aviation Administration by the owner.

(6) An aircraft owned by a resident of this state that is not a dealer and that is not based in this state at any time, if the owner files the required form not later than thirty-one (31) days after the date of purchase; and furnishes the department with evidence, satisfactory to the department, verifying that aircraft is not based in this state.

(7) An aircraft owned by a dealer for not more than five (5) days if the ownership is part of an ultimate sale or transfer of an aircraft that will not be based in this state at any time. However, the dealer described in this subdivision is required to file a report of the transaction within thirty-one (31) days after the ultimate sale or transfer of ownership of the aircraft. The report is not required to identify the seller or purchaser but must list the aircraft's origin, destination, N number, date of each transaction, and ultimate sales price.

(8) An aircraft owned by a registered nonprofit museum, if the owner furnishes the department with evidence satisfactory to the department not later than thirty-one (31) days after the purchase date. The aircraft must be reported for registration, but the department shall issue the registration without charge.

(b) The provisions of this chapter pertaining to taxation shall not apply to an aircraft owned by and used exclusively in the service of Indiana or a political subdivision of Indiana or any university or college supported in part by state funds. That aircraft must be reported for registration, but the department will issue the registration without charge.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.4; Acts 1980, P.L.74, SEC.25; P.L.93-1983, SEC.6; P.L.65-1997, SEC.9; P.L.97-1998, SEC.4; P.L.224-2003, SEC.181; P.L.42-2011, SEC.17; P.L.214-2019, SEC.27; P.L.128-2026, SEC.26.
Ind. Code § 6-6-9.7-11 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-11
Auto rental excise tax account; distributions
Status: in_force

Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account.

(b) On or before the twentieth day of each month, all amounts held in the county supplemental auto rental excise tax account shall be distributed to the capital improvement board of managers operating in a consolidated city.

(c) The amount to be distributed to the capital improvement board of managers operating in a consolidated city equals the total county supplemental auto rental excise taxes that were initially imposed and collected from within the county in which the consolidated city is located. The department shall notify the county auditor of the amount of taxes to be distributed to the board.

(d) All distributions from the county supplemental auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the capital improvement board of managers operating in a consolidated city.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.9-2024, SEC.211.
Ind. Code § 6-6-1.1-415 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-415
Cancellation of distributor's license; grounds; notice; hearing
Status: in_force

Sec. 415. (a) The administrator may, after fifteen (15) days written notice, cancel a distributor's license if the distributor:

(1) files a false monthly report of the information required by this chapter;

(2) fails or refuses to file the monthly report required by this chapter;

(3) fails or refuses to pay the full amount of the tax imposed by this chapter on the expiration of the fifteen (15) day notice period provided by this subsection;

(4) is an Indiana distributor and fails to distribute five hundred thousand (500,000) gallons or more of gasoline during a twelve (12) month period;

(5) fails to file a surety bond, letter of credit, or cash deposit as required by section 406 of this chapter;

(6) fails to honor a subpoena issued by the department under IC 6-8.1-3-12;

(7) knowingly breaks the seal on a pump sealed under section 1008 or 1110 of this chapter; or

(8) fails or refuses to comply with IC 6-8.1-5-4 or section 1314 of this chapter.

(b) The distributor may appear at the time and place given in the notice to show cause why the distributor's license should not be canceled. Notice of the hearing and of the cancellation must be sent by registered or certified mail to the distributor's last known address appearing in the administrator's files. A distributor whose license is canceled may not sell gasoline in Indiana without paying the tax imposed under this chapter to the supplier (as defined in section 401 of this chapter).

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.5; Acts 1980, P.L.51, SEC.21; P.L.97-1987, SEC.9; P.L.96-1989, SEC.3; P.L.69-1991, SEC.6.
Ind. Code § 6-1.1-25-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-5
Tax deed; form
Status: in_force

Sec. 5. (a) A tax deed issued under this chapter shall be issued substantially in the following form:

Whereas AB did, on the ____ day of __________, 20___, produce to the auditor of the county of __________, in the state of Indiana, a certificate of sale dated the ____ day of __________, 20___, signed by the then acting auditor of the county, from which it appears that AB on the ____ day of _________, 20___, purchased at public auction, held pursuant to law, the real property described in this indenture for the sum of ______ dollars and _____ cents, being the amount due on the real property for taxes, special assessments, penalties and costs for the years _______, namely: (here set out the real property offered for sale). Such real property has been recorded in the office of the _____________ county auditor as delinquent for the nonpayment of taxes, and proper notice of the sale has been given. It appearing that AB is the owner of the certificate of sale, that the time for redeeming such real property has expired, that the property has not been redeemed, that the undersigned has received a court order for the issuance of a deed for the real property described in the certificate of sale, that the records of the __________ county auditor's office state that the real property was legally liable for taxation, and that the real property has been duly assessed and properly charged on the duplicate with the taxes and special assessments for the years _______;

Therefore, this indenture, made this ___ day of ____________, 20___, between the State of Indiana, by CD, auditor of ___________ county, of the first part, and AB, of the second part, witnesseth: That the party of the first part, for and in consideration of the premises, has granted and bargained and sold to the party of the second part, the real property described in the certificate of sale, situated in the county of ___________, and State of Indiana, namely and more particularly described as follows: (here set out the real property sold), to have and to hold such real property, with the appurtenances belonging thereto, in as full and ample a manner as the auditor of said county is empowered by law to convey the same.

In testimony whereof, CD, auditor of ____________ county, has hereunto set his or her hand, and affixed the seal of the board of county commissioners, the day and year last above mentioned.

WITNESS: ________________________ (L.S.)

Auditor of ______________ County

STATE OF INDIANA

)

) S.S.

COUNTY OF ______________

)

Before me, the undersigned, ____________________, in and for said county, this day, personally came the above named CD, auditor of said county, and acknowledged the execution of the foregoing deed for the uses and purposes therein mentioned.

In witness whereof, I have hereunto set my hand and seal this ___ day of __________, 20___.

____________________ (L.S.)

(b) The clerk of the circuit court shall acknowledge the execution of tax title deeds issued under this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.18; P.L.251-2015, SEC.23.
Ind. Code § 6-6-5.1-2 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-2
Definitions
Status: in_force

Sec. 2. The following definitions apply throughout this chapter:

(1) "Bureau" refers to the bureau of motor vehicles.

(2) "Mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)).

(3) "Owner" means:

(A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its expiration) or IC 9-18.1; or

(B) in the case of a truck camper, the person holding title to the truck camper.

(4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

(5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3.

As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.43; P.L.157-2026, SEC.153.
Ind. Code § 6-6-1.1-805 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-805
Motor fuel tax fund; transfer of residue balance to highway account
Status: reserved

Sec. 805. Any balance remaining in the motor fuel tax fund after making the payments required by section 803 of this chapter shall be transferred to the motor vehicle highway account for distribution as provided by law.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.11.
Ind. Code § 6-3.1-17.1-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-2
"Pass through entity"
Status: in_force

Sec. 2. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-1.1-4-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-15
Appraisal; examination of buildings
Status: in_force

Sec. 15. (a) If real property is subject to assessment or reassessment under this chapter, the assessor of the township in which the property is located, or the county assessor if there is no township assessor for the township, shall either appraise the property or have it appraised.

(b) In order to determine the assessed value of buildings and other improvements, the township or county assessor or the assessor's authorized representative may, after first making known the assessor's or representative's intention to the owner or occupant, enter and fully examine all buildings and structures which are located within the township or county and which are subject to assessment.

[Pre-1975 Property Tax Recodification Citations: 6-1-26-1(c) part; 6-1-26-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.7; P.L.146-2008, SEC.69.
Ind. Code § 6-9-78.2-11 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-1.1-42-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-22
Approval of deduction
Status: in_force

Sec. 22. (a) The designating body shall determine whether to approve a deduction.

(b) A designating body may not grant a deduction for a facility described in IC 6-1.1-12.1-3(e).

(c) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the owner receives a deduction under either IC 6-1.1-12.1, IC 6-1.1-12-18 (before its expiration), IC 6-1.1-12-22 (before its expiration), or IC 6-1.1-12-28.5 (before its expiration) for the same property.

(d) A designating body may approve a deduction only if the following findings are made in the affirmative:

(1) The applicant:

(A) has never had an ownership interest in an entity that contributed; and

(B) has not contributed;

a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management.

(2) The proposed improvement or property will be located in a zone.

(3) The estimate of the value of the remediation and redevelopment is reasonable for projects of that nature.

(4) 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 described remediation and redevelopment.

(5) 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 described remediation and redevelopment.

(6) Any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described remediation and redevelopment.

(7) The totality of benefits is sufficient to justify the deduction.

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.5; P.L.181-2016, SEC.13; P.L.68-2025, SEC.83.
Ind. Code § 6-1.1-5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-7
Heirs or devisees; transfer on tax duplicate
Status: in_force

Sec. 7. (a) A person to whom the title to real property has passed, either under the laws of descent of this state or by virtue of the last will of a decedent, may procure a transfer of the real property on the tax duplicate on which the real property is assessed and taxed. In order to procure the transfer, the person must file an affidavit prepared under IC 29-1-7-23(b) with the auditor of the county in which the real property is located and record the affidavit with the recorder of the county in which the real property is located.

(b) No transfer made under this section has the effect of conferring title upon the person procuring the transfer.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.6; P.L.56-2020, SEC.1.
Ind. Code § 6-8.1-6-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-1
Due date extensions; requirements; tax payments; penalties and interest
Status: in_force

Sec. 1. (a) This subsection does not apply to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return. If a person responsible for filing a tax return is unable to file the return by the appropriate due date, the person may petition the department, before that due date, for a filing extension. When the department receives the petition, the department shall grant the person a sixty (60) day extension.

(b) If a person responsible for filing a tax return has received an extension of the due date and is still unable to file the return by the extended due date, the person may petition the department for another extension. The person must include in the petition a statement of the reasons for the person's inability to file the return by the due date. If the department finds that the person's petition is proper and that the person has good cause for requesting the extension, the department may extend the person's due date for any period that the department deems reasonable under the circumstances. The department may allow additional, successive extensions if the person properly petitions for the extension before the end of the person's current extension period.

(c) The following apply only to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return:

(1) If the Internal Revenue Service allows a person an extension on the person's federal income tax return, the corresponding due dates for the person's Indiana income tax returns are automatically extended to the last day as the federal extension, plus one (1) month. For purposes of this subdivision, if the last day of the federal extension is a Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday, the last day of the federal extension shall be determined without regard to Saturdays, Sundays, or holidays.

(2) If a person petitions the department for a filing extension for the person's Indiana adjusted gross income tax return or financial institutions tax return without obtaining an extension for filing the person's federal income tax return, the department shall extend the person's due date for the person's Indiana adjusted gross income tax return or financial institutions tax return for the same period that the person would have been allowed under subdivision (1) if the person had been granted an extension by the Internal Revenue Service. For purposes of this subdivision, if a person files an extension request for the person's federal income tax return for a taxable year but the extension is denied by the Internal Revenue Service, the department shall consider the person to have filed an extension under this subsection for that taxable year, provided that the person did not have a previous extension request denied by the Internal Revenue Service for that taxable year.

(d) A person submitting a petition for an extension under this section is not required to include any payment of tax with the petition. However, a person obtaining an extension under this section must pay at least ninety percent (90%) of the tax that is reasonably expected to be due on the original due date by that due date, or the person may be subject to the penalties imposed for failure to pay the tax. This subsection does not apply to payments required under IC 6-3-4-12(k) and IC 6-3-4-13(l).

(e) Any tax that remains unpaid during an extension period accrues interest at a rate established under IC 6-8.1-10-1 from the original due date, but that tax will not accrue any late payment penalties until the extension period has ended. Any penalties must be determined based on the amount of tax not paid on or before the end of the extension period after application of payments provided under IC 6-8.1-8-1.5 and determined as of the deadline of the extension period.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.48-1994, SEC.1; P.L.190-2014, SEC.26; P.L.137-2022, SEC.85.
Ind. Code § 6-8.1-15-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-4
"Enhanced ZIP code" defined
Status: in_force

Sec. 4. As used in this chapter, "enhanced ZIP code" means a United States postal ZIP code of nine (9) or more digits.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-23-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-9
Record of delinquencies
Status: in_force

Sec. 9. (a) In the year immediately following the year in which personal property taxes become delinquent, each county treasurer shall prepare a record of the delinquencies for which written demand has been made under section 1 of this chapter and which remain unpaid for at least sixty (60) days after the demand is made.

(b) The county treasurer shall prepare the record required by this section in a form prescribed or approved by the state board of accounts. For each delinquent taxpayer, the record shall contain:

(1) the name of the taxpayer who is personally liable for the taxes as shown by the tax duplicate;

(2) the last known address of the taxpayer;

(3) the date when the last installment of taxes included in the record became delinquent; and

(4) the amount of all delinquent taxes, penalties, and collection expenses for which such a demand has been made and which remain unpaid.

(c) The county treasurer shall swear to the accuracy of the record before the clerk of the circuit court and shall file the record with the clerk. When the record is so filed, the amount of delinquent taxes, penalties, and collection expenses stated in the record constitute a debt of the named taxpayer. This debt in all respects has the same force and effect as a judgment. The judgment so entered shall be in favor of the county for the benefit of all taxing units having an interest in it. Beginning the day the record is filed, the delinquent taxpayer shall, instead of the penalties prescribed in IC 6-1.1-37-10, pay interest on the amount of the judgment at the same rate imposed on other judgments.

(d) On the date the county treasurer files the record in the office of the clerk of the circuit court, the county treasurer shall make an entry on the tax duplicate in a column headed "Certified to Clerk of Circuit Court".

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.57.
Ind. Code § 6-3-3-4.1 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-4.1
Repealed
Status: repealed

As added by Acts 1977, P.L.78, SEC.4. Amended by Acts 1979, P.L.68, SEC.2. Repealed by Acts 1981, P.L.25, SEC.9.
Ind. Code § 6-1.1-7-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-8
Receipt for payment
Status: in_force

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-7.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-12-4 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-4
Exemptions
Status: in_force

Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by Acts 1981, P.L.99, SEC.1.
Ind. Code § 6-6-11-8 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-8
Boat registration; boat excise tax
Status: in_force

Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless:

(1) the boat has been registered under IC 9-18.1-14.5; or

(2) the boat is not required to be registered under IC 9-18.1-14.5.

(b) A boat is exempt from the boat excise tax imposed by this chapter if the boat is:

(1) exempt from registration fees under IC 9-18.1-14.5-7; or

(2) used by a person for the production of income and subject to assessment under IC 6-1.1, proof of which has been provided to the bureau.

(c) Boats that are subject to the boat excise tax for a registration year are not subject to assessment and taxation under IC 6-1.1 for ad valorem property taxes first due and payable in the following registration year, with respect to the taxpayer who must pay the boat excise tax.

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

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

(2) current registration year; and

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

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.16; P.L.70-1991, SEC.1; P.L.80-1993, SEC.1; P.L.178-2019, SEC.26; P.L.164-2020, SEC.6.
Ind. Code § 6-9-78.1-6 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-3.1-20-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-3
"State income tax liability"
Status: in_force

Sec. 3. As used in this chapter, "state income tax liability" means an individual's adjusted gross income tax liability under IC 6-3.

As added by P.L.151-2001, SEC.5.
Ind. Code § 6-9-45.6-1 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-1
Application
Status: in_force

Sec. 1. This chapter applies to a historic hotel regardless of whether the county in which the historic hotel is located imposes an innkeeper's tax on the same transactions under any other chapter of this article.

As added by P.L.255-2015, SEC.62.
Ind. Code § 6-3.1-19-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-5
Ineligibility for credit to extent of reduction or cessation of operations in Indiana; eligibility determinations; criteria; appeals
Status: in_force

Sec. 5. (a) A taxpayer is not entitled to claim the credit provided by this chapter to the extent that the taxpayer substantially reduces or ceases its operations in Indiana in order to relocate them within the district. Determinations under this section shall be made by the department. The department shall adopt a proposed order concerning a taxpayer's eligibility for the credit based on subsection (b) and the following criteria:

(1) A site-specific economic activity, including sales, leasing, service, manufacturing, production, storage of inventory, or any activity involving permanent full-time or part-time employees, shall be considered a business operation.

(2) With respect to an operation located outside the district (referred to in this section as a "nondistrict operation"), any of the following that occurs during the twelve (12) months before the completion of the physical relocation of all or part of the activity described in subdivision (1) from the nondistrict operation to the district as compared with the twelve (12) months before that twelve (12) months shall be considered a substantial reduction:

(A) A reduction in the average number of full-time or part-time employees of the lesser of one hundred (100) employees or twenty-five percent (25%) of all employees.

(B) A twenty-five percent (25%) reduction in the average number of goods manufactured or produced.

(C) A twenty-five percent (25%) reduction in the average value of services provided.

(D) A ten percent (10%) reduction in the average value of stored inventory.

(E) A twenty-five percent (25%) reduction in the average amount of gross income.

(b) Notwithstanding subsection (a), a taxpayer that would otherwise be disqualified under subsection (a) is eligible for the credit provided by this chapter if the taxpayer meets at least one (1) of the following conditions:

(1) The taxpayer relocates all or part of its nondistrict operation for any of the following reasons:

(A) The lease on property necessary for the nondistrict operation has been involuntarily lost through no fault of the taxpayer.

(B) The space available at the location of the nondistrict operation cannot accommodate planned expansion needed by the taxpayer.

(C) The building for the nondistrict operation has been certified as uninhabitable by a state or local building authority.

(D) The building for the nondistrict operation has been totally destroyed through no fault of the taxpayer.

(E) The renovation and construction costs at the location of the nondistrict operation are more than one and one-half (1 1/2) times the costs of purchase, renovation, and construction of a facility in the district, as certified by three (3) independent estimates.

(F) The taxpayer had existing operations in the district and the nondistrict operations relocated to the district are an expansion of the taxpayer's operations in the district.

A taxpayer is eligible for benefits and incentives under clause (C) or (D) only if renovation and construction costs at the location of the nondistrict operation are more than one and one-half (1 1/2) times the cost of purchase, renovation, and construction of a facility in the district. These costs must be certified by three (3) independent estimates.

(2) The taxpayer has not terminated or reduced the pension or health insurance obligations payable to employees or former employees of the nondistrict operation without the consent of the employees.

(c) The department shall cause to be delivered to the taxpayer and to any person who testified before the department in favor of disqualification of the taxpayer a copy of the department's proposed order. The taxpayer and these persons shall be considered parties for purposes of this section.

(d) A party who wishes to appeal the proposed order of the department shall, within ten (10) days after the party's receipt of the proposed order, file written objections with the department. The department shall immediately forward copies of the objections to the director of the budget agency and the board of the Indiana economic development corporation. A hearing panel composed of the commissioner of the department or the commissioner's designee, the director of the budget agency or the director's designee, and the president of the Indiana economic development corporation or the president's designee shall set the objections for oral argument and give notice to the parties. A party at its own expense may cause to be filed with the hearing panel a transcript of the oral testimony or any other part of the record of the proceedings. The oral argument shall be on the record filed with the hearing panel. The hearing panel may hear additional evidence or remand the action to the department with instructions appropriate to the expeditious and proper disposition of the action. The hearing panel may adopt the proposed order of the department, may amend or modify the proposed order, or may make such order or determination as is proper on the record. The affirmative votes of at least two (2) members of the hearing panel are required for the hearing panel to take action on any measure. The taxpayer may appeal the decision of the hearing panel to the tax court in the same manner that a final determination of the department may be appealed under IC 33-26.

(e) If no objections are filed, the department may adopt the proposed order without oral argument.

(f) A determination that a taxpayer is not entitled to the credit provided by this chapter as a result of a substantial reduction or cessation of operations applies to credits that would otherwise arise in the taxable year in which the substantial reduction or cessation occurs and in all subsequent years.

As added by P.L.125-1998, SEC.3. Amended by P.L.81-2004, SEC.30 and P.L.90-2004, SEC.2; P.L.4-2005, SEC.95.
Ind. Code § 6-8.1-3-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-9
Office space
Status: in_force

Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices. The department may rent, lease, or otherwise acquire additional office space at locations outside Marion County, if the department feels that efficiency or economy is best served by locating branch offices at those locations. However, an agreement securing office space for a branch office may not extend for a time of more than ten (10) years.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-2.5-3.5-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-8
"Purchase or shipment"
Status: in_force

Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include:

(1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or

(2) a delivery by pipeline, ship, or barge to a refiner or terminal operator.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-2.5-1-14.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-14.5
"Computer software maintenance contract"
Status: in_force

Sec. 14.5. "Computer software maintenance contract" means a contract that obligates a person to provide a customer with future updates or upgrades of computer software.

As added by P.L.113-2010, SEC.44.
Ind. Code § 6-1.1-15-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-2.5
Agreed waiver of a determination by the county board; direct submission to the Indiana board; stipulation of assessed value as determined by an independent appraisal
Status: in_force

Sec. 2.5. (a) This section applies to a notice filed by a taxpayer under section 1.1 of this chapter with respect to the assessment of the taxpayer's tangible property.

(b) Instead of a hearing before the county board, a taxpayer and a township or county official or, if the claim concerns a matter that is in the discretion of the county auditor, the county auditor may enter into an agreement in which both parties:

(1) agree to waive a determination by the county board and submit the dispute directly to the Indiana board; or

(2) stipulate to the assessed value of the tangible property in dispute as determined by an independent appraisal under terms and conditions in subsection (e).

A taxpayer and a township or county official may still enter into an agreement under section 1.2(b) of this chapter and not be subject to the requirements of this section.

(c) An agreement under this section may not be entered into more than one hundred twenty (120) days after the date of the notice under subsection (a).

(d) The township or county official or county auditor, whichever applies, shall immediately forward an agreement entered into under this section to the county board.

(e) An agreement entered into by a taxpayer and a township or county official under subsection (b)(2) must include the following provisions:

(1) The county board shall select three (3) Indiana registered appraisers as potential appraisers to conduct an independent appraisal under the agreement.

(2) Not later than fifteen (15) days after the county board's selection of potential appraisers, the:

(A) taxpayer; and

(B) township or county official;

may each strike one (1) appraiser from the list of potential appraisers by providing written notice to the county board of the name of the appraiser to strike from the list.

(3) Not later than sixty (60) days after the date of the agreement, an appraisal shall be conducted by the Indiana registered appraiser who is:

(A) not struck from the list of potential appraisers, if two (2) potential appraisers are struck from the list under subdivision (2); or

(B) selected by the county board from the list of potential appraisers, if fewer than two (2) potential appraisers are struck from the list under subdivision (2).

(4) The appraisal conducted under subdivision (3) shall be:

(A) prepared in accordance with usual and customary professional standards for an Indiana registered appraiser;

(B) notarized; and

(C) filed with the county board not later than three (3) days after its completion.

(5) The taxpayer and the township or county official stipulate for purposes of review by the county board that the correct assessed value of the tangible property in dispute is the appraised value of the tangible property as determined by the appraisal conducted under subdivision (3).

(6) The taxpayer and the township or county official retain the right to initiate a proceeding for review of a stipulated determination entered by the county board under subsection (g) before the Indiana board under section 3 of this chapter.

(7) Any other provision the department of local government finance considers appropriate.

(f) The department of local government finance shall prescribe a standard form agreement that must be used for purposes of this section. The department shall require the form agreement to be notarized.

(g) Upon receipt of an independent appraisal conducted under this section, the county board shall enter a stipulated determination of assessed value:

(1) based on the agreement of the parties under subsection (b)(2); and

(2) equal to the appraised value of the property as determined by the independent appraisal.

(h) A taxpayer or a township or county official may initiate a proceeding for review of a stipulated determination entered by a county board under this section before the Indiana board as required by section 3 of this chapter.

As added by P.L.248-2015, SEC.2. Amended by P.L.149-2016, SEC.22; P.L.232-2017, SEC.12; P.L.121-2019, SEC.4.
Ind. Code § 6-1.1-18-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-6
Transfer of money from one budget classification to another
Status: in_force

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if:

(1) they determine that the transfer is necessary;

(2) the transfer does not require the expenditure of more money than the total amount set out in the budget as finally determined under this article; and

(3) the transfer is made at a regular public meeting and by proper ordinance or resolution.

(b) A transfer may be made under this section without notice and without the approval of the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-24 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1991, SEC.2; P.L.90-2002, SEC.162; P.L.173-2003, SEC.7 and P.L.256-2003, SEC.16.
Ind. Code § 6-9-25-10.5 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-10.5
County food and beverage tax council; establishment; voting; abolition
Status: in_force

Sec. 10.5. (a) The county food and beverage tax council is established in the county. The membership of the county food and beverage tax council consists of the fiscal body of the county and the fiscal body of each municipality that lies either partly or entirely within the county.

(b) The county food and beverage tax council has a total of one hundred (100) votes. Every member of the county food and beverage tax council is allocated a percentage of the total one hundred (100) votes that may be cast. The percentage that a municipality in the county is allocated for a year equals the same percentage that the population of the municipality bears to the population of the county. The percentage that the county is allocated for a year equals the same percentage that the population of all areas of the county not located in a municipality bears to the population of the county. In the case of a municipality that lies partly within the county, the allocation shall be based on the population of that portion of the municipality that lies within the county.

(c) Before January 2 of each year, the county auditor shall certify to each member of the food and beverage tax council the number of votes, rounded to the nearest one-hundredth (0.01), the member has for that year.

(d) The food and beverage tax imposed under this chapter remains in effect until the county food and beverage tax council adopts an ordinance to rescind the tax.

(e) An ordinance to rescind the food and beverage tax takes effect December 31 of the year in which the ordinance is adopted.

(f) The county food and beverage tax council may not rescind the food and beverage tax if there are bonds outstanding or leases or other obligations payable under this chapter.

(g) The county food and beverage tax council is abolished on January 1, 2016.

As added by P.L.50-1994, SEC.4. Amended by P.L.158-2005, SEC.3.
Ind. Code § 6-1.1-10-50 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-50
Property tax exemption; property located in an innovation development district
Status: in_force

Sec. 50. Property designated as exempt under IC 36-7-32.5-15(b) by an executive or the Indiana economic development corporation is exempt from property taxation.

As added by P.L.135-2022, SEC.4.
Ind. Code § 6-9-12-5 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-5
Rate of tax
Status: in_force

Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. The tax authorized under this subsection expires January 1, 2041.

(b) On or before June 30, 2005, the city-county council of a county may, by a majority vote of the members elected to the city-county council, adopt an ordinance that increases the tax imposed under this chapter by an additional rate of one percent (1%) to a total rate of two percent (2%). The ordinance must specify that the increase in the tax authorized under this subsection expires on:

(1) January 1, 2041;

(2) January 1, 2010, if on that date there are no obligations owed by the capital improvement board of managers to the authority created by IC 5-1-17 or to any state agency under IC 5-1-17-26; or

(3) October 1, 2005, if on that date there are no obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or to any state agency under a lease or a sublease of an existing capital improvement entered into under IC 5-1-17, unless waived by the budget director.

If a city-county council adopts an ordinance under this subsection, it shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue, and the increase in the tax imposed under this chapter applies to transactions that occur after June 30, 2005.

(c) For purposes of this chapter, the gross retail income received by the retail merchant from a transaction that is subject to the tax imposed by this chapter does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.30.
Ind. Code § 6-1.1-23.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-9
Notice of sale; preparation
Status: in_force

Sec. 9. (a) At least sixty (60) days after the date on which the written demands are issued by a county treasurer under section 5 of this chapter, the county treasurer shall prepare a notice in accordance with this section that declares the county treasurer's intention to sell the mobile homes on the tentative auction list under section 4 of this chapter.

(b) The notice required by subsection (a) must contain the following:

(1) A list of mobile homes eligible for sale under this chapter.

(2) A statement that the mobile homes included in the list will be sold at public auction to the highest bidder.

(3) A statement, for informational purposes only, of the last known location of each mobile home by street address, if any, and lot number, if any.

(4) A statement that the county does not warrant the accuracy of the street address and lot number at which the mobile home was last known to be located.

(5) A statement indicating:

(A) the name of the owner of each mobile home with a single owner; or

(B) the name of at least one (1) of the owners of each mobile home with multiple owners.

(6) A statement of the procedure to be followed for obtaining or objecting to a judgment and order of sale, which must include the following:

(A) A statement that the county treasurer will apply on or after a date designated in the notice for a court judgment against the mobile homes for an amount that is set by the county executive and includes collection expenses attributable to the mobile homes, and for an order to sell the mobile homes at public auction to the highest bidder.

(B) A statement that any defense to the application for judgment must be:

(i) filed with the court; and

(ii) served on the county treasurer;

before the date designated as the earliest date on which the application for judgment may be filed.

(C) A statement that the county treasurer is entitled to receive all pleadings, motions, petitions, and other filings related to the defense to the application for judgment.

(D) A statement that the court will set a date for a hearing at least seven (7) days before the advertised public auction date and that the court will determine any defenses to the application for judgment at the hearing.

(7) A statement that the sale will be conducted at a place designated in the notice and that the sale will continue until all mobile homes have been offered for sale.

(8) A statement that the sale will take place at the times and dates designated in the notice. Whenever the public auction is to be conducted as an electronic sale, the notice must include a statement indicating that the public auction will be conducted as an electronic sale and a description of the procedures that must be followed to participate in the electronic sale.

(9) A statement that if the mobile home is sold for an amount that exceeds the sum of the delinquent personal property taxes, penalties, and collection expenses attributable to the mobile home, the owner of record of the mobile home who is divested of ownership at the time the mobile home is sold may have a right to the amount of the sales price minus the amount remaining after the delinquent property taxes, penalties, and collection expenses are paid.

As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.57.
Ind. Code § 6-8.1-17-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-9
Bar or suspension of income tax preparer from filing income tax returns; hearing; judicial review
Status: in_force

Sec. 9. (a) The department:

(1) may investigate the actions of any income tax return preparer filing income tax returns; and

(2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause.

(b) Notwithstanding IC 4-21.5-2-4, the department shall conduct a hearing described in subsection (a)(2) under IC 4-21.5-3, and judicial review of an adverse decision in a hearing described in subsection (a)(2) shall be in accordance with IC 4-21.5-5.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-3.6-7-19.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-19.5
Additional rate for Rush County jail and related facilities construction, operation, and maintenance; pledge for bonds; balance transfer to county rainy day fund
Status: in_force

Sec. 19.5. (a) This section applies to Rush County.

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

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

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

(3) Operate and maintain the facilities described in subdivision (1).

(c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of:

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

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

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

(4) three-tenths percent (0.3%);

(5) thirty-five hundredths percent (0.35%);

(6) four-tenths percent (0.4%);

(7) forty-five hundredths percent (0.45%);

(8) five-tenths percent (0.5%);

(9) fifty-five hundredths percent (0.55%); or

(10) six-tenths percent (0.6%).

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

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

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

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

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

(e) If the county council imposes a tax under this section to pay for the purposes described in subsection (b)(1) and (b)(2), in the year before the facilities are ready for occupancy, the county council shall by ordinance establish a tax rate at a rate permitted under subsection (c) so that the revenue from the tax rate established under this subsection does not exceed the costs of operating and maintaining the facilities described in subsection (b). The tax rate under this subsection may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this subsection is rescinded.

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

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

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

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

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

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

(i) Rush County possesses unique governmental and economic development challenges and opportunities due to the following:

(1) Deficiencies in the current county jail, including the following:

(A) Aging facilities that have not been significantly improved or renovated since the original construction.

(B) Lack of recreation and medical facilities.

(C) Inadequate line of sight supervision of inmates due to the configuration of the aging jail.

(D) Lack of adequate housing for an increasing female inmate population and for inmates with special needs.

(E) Lack of adequate administrative space.

(F) Increasing maintenance demands and costs resulting from having aging facilities.

(2) A limited industrial and commercial assessed valuation in the county.

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

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

As added by P.L.197-2016, SEC.61.
Ind. Code § 6-7-1-24 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-24
Sale or possession of cigarettes without payment of tax or stamps affixed; seizure; forfeiture; redemption penalty; offenses; exceptions
Status: in_force

Sec. 24. (a) Whenever the department discovers any cigarettes which are subject to tax under this chapter and upon which the tax has not been paid or the stamps affixed as required, it may seize and take possession of the cigarettes together with any vending machine or receptacle in which they are held for sale. The seized cigarettes, vending machine, or receptacle, not including money contained in the vending machine or receptacle, shall be forfeited to the state. The department may, within a reasonable time after the seizure:

(1) sell the forfeited cigarettes and vending machines or receptacles at public auction, but the department shall require the purchaser to affix the proper amount of the stamps to the cigarettes upon delivery to the purchaser;

(2) permit the person from whom the cigarettes were seized to redeem the cigarettes and any vending machine or receptacle seized therewith, by the payment of the tax due together with a penalty of fifty percent (50%) and the costs incurred in the proceeding; or

(3) destroy the confiscated cigarettes and vending machine or receptacle.

(b) The confiscation, destruction, sale, or redemption of cigarettes does not relieve any person of criminal penalties imposed for violation of this chapter.

(c) Any person who sells or holds for sale any packages of cigarettes not bearing Indiana tax stamps commits a Class A misdemeanor. This subsection does not apply to distributors or to employees of the department who are performing their official duties.

(d) The possession of more than one thousand five hundred (1,500) cigarettes in packages not bearing Indiana tax stamps by any person other than a distributor, a common carrier, or an employee of the state or federal government performing the employee's official duties in the enforcement of this chapter constitutes prima facie evidence that the cigarettes are possessed for the purpose of sale.

(e) A person who knowingly possesses more than twelve thousand (12,000) cigarettes not bearing Indiana tax stamps and who has previously been convicted of a misdemeanor for possession or sale of unstamped cigarettes commits a Level 6 felony.

Formerly: Acts 1947, c.222, s.23; Acts 1969, c.324, s.2. As amended by Acts 1978, P.L.2, SEC.648; Acts 1980, P.L.60, SEC.5; P.L.71-1993, SEC.14; P.L.158-2013, SEC.102.
Ind. Code § 6-3.1-45-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-4
"Small modular nuclear reactor"
Status: in_force

Sec. 4. As used in this chapter, "small modular nuclear reactor" means a nuclear reactor that:

(1) has a rated electric generating capacity of not more than four hundred seventy (470) megawatts;

(2) is capable of being constructed and operated, either:

(A) alone; or

(B) in combination with one (1) or more similar reactors if additional reactors are, or become, necessary;

at a single site; and

(3) is required to be licensed by the United States Nuclear Regulatory Commission.

The term includes a nuclear reactor that is described in this section and that uses a process to produce hydrogen that can be used for energy storage, as a fuel, or for other uses.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-1.1-12.1-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-13
Department of local government finance rules
Status: in_force

Sec. 13. The department of local government finance shall adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.245-2003, SEC.12.
Ind. Code § 6-3.6-2-14 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-14
"Public safety"
Status: in_force

Sec. 14. "Public safety" refers to the following:

(1) A police and law enforcement system to preserve public peace and order.

(2) A firefighting and fire prevention system.

(3) Emergency ambulance services (as defined in IC 16-18-2-107).

(4) Emergency medical services (as defined in IC 16-18-2-110).

(5) Emergency action (as defined in IC 13-11-2-65).

(6) A probation department of a court.

(7) Confinement, supervision, services under a community corrections program (as defined in IC 35-38-2.6-2), or other correctional services for a person who has been:

(A) diverted before a final hearing or trial under an agreement that is between the prosecuting attorney of the appropriate judicial circuit and the person or the person's custodian, guardian, or parent and that provides for confinement, supervision, community corrections services, or other correctional services instead of a final action described in clause (B) or (C);

(B) convicted of a crime; or

(C) adjudicated as a delinquent child or a child in need of services.

(8) A juvenile detention facility under IC 31-31-8.

(9) A juvenile detention center under IC 31-31-9.

(10) A county jail.

(11) A communications system (as defined in IC 36-8-15-3), an enhanced emergency telephone system (as defined in IC 36-8-16-2, before its repeal on July 1, 2012), 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) and located within the county, or the statewide 911 system (as defined in IC 36-8-16.7-22).

(12) Medical and health expenses for jailed inmates and other confined persons.

(13) Pension payments for any of the following:

(A) A member of a fire department (as defined in IC 36-8-1-8) or any other employee of the fire department.

(B) A member of a police department (as defined in IC 36-8-1-9), a police chief hired under a waiver under IC 36-8-4-6.5, or any other employee hired by the police department.

(C) A county sheriff or any other member of the office of the county sheriff.

(D) Other personnel employed to provide a service described in this section.

(14) Law enforcement training.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.44; P.L.247-2017, SEC.7; P.L.148-2024, SEC.5.
Ind. Code § 6-1.1-17-5.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5.4
Attestation by political subdivision of upload of fire or emergency services contract; budget or supplemental appropriation approval
Status: in_force

Sec. 5.4. (a) Not later than March 2 of each year, the fiscal officer of a political subdivision shall submit a statement to the department of local government finance attesting that the political subdivision uploaded any contract entered into during the immediately preceding year:

(1) if the total cost of the contract to the political subdivision exceeds fifty thousand dollars ($50,000) during the term of the contract as required by IC 5-14-3.8-3.5(c); and

(2) related to the provision of fire services or emergency medical services to the Indiana transparency website as required by IC 5-14-3.8-3.5(d).

(b) The department of local government finance may not approve the budget of a political subdivision or a supplemental appropriation for a political subdivision until the political subdivision files the attestation under subsection (a).

As added by P.L.156-2024, SEC.13. Amended by P.L.230-2025, SEC.42; P.L.157-2026, SEC.65.
Ind. Code § 6-3.6-4-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-2
Tax rates; adoption; increasing; decreasing; rescinding
Status: in_force

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

Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under IC 6-3.6-5, IC 6-3.6-6, or IC 6-3.6-7 may be adopted, increased, decreased, or rescinded without adopting, increasing, decreasing, or rescinding a tax rate authorized by either of the two (2) other chapters. However, an adopting body may:

(1) adopt, increase, decrease, or rescind a tax authorized under a particular chapter of this article; and

(2) adopt, increase, decrease, or rescind a tax authorized under another chapter of this article;

in the same ordinance.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-10-31.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31.6
Repealed
Status: repealed

As added by P.L.57-1993, SEC.8. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-12.1-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-8
Publishing and filing deduction information
Status: in_force

Sec. 8. (a) Not later than December 31 of each year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:

(1) A list of the deduction applications that were filed under this chapter during that year that resulted in deductions being applied under this chapter for that year. The list must contain the following:

(A) The name and address of each person approved for or receiving a deduction that was filed for during the year.

(B) The amount of each deduction that was filed for during the year.

(C) The number of years for which each deduction that was filed for during the year will be available.

(D) The total amount for all deductions that were filed for and applied during the year.

(2) The total amount of all deductions for real property that were in effect under section 3 of this chapter during the year.

(3) The total amount of all deductions for new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment that were in effect under section 4.5 of this chapter during the year.

(4) The total amount of all deductions for eligible vacant buildings that were in effect under section 4.8 of this chapter during the year.

(b) The county auditor shall file the information described in subsection (a)(2), (a)(3), and (a)(4) with the department of local government finance not later than December 31 of each year.

As added by P.L.77-1989, SEC.3. Amended by P.L.42-1992, SEC.5; P.L.4-2000, SEC.11; P.L.90-2002, SEC.125; P.L.64-2004, SEC.11 and P.L.81-2004, SEC.55; P.L.193-2005, SEC.6; P.L.154-2006, SEC.31; P.L.8-2022, SEC.11.
Ind. Code § 6-1.1-41-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-10
Imposition of tax levy to provide for fund
Status: in_force

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund.

As added by P.L.17-1995, SEC.6.
Ind. Code § 6-3.6-9-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-6
Reduction of certified amount to offset overpayment
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. 6. The budget agency shall certify an amount less than the amount determined under section 5(b) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribution. The budget agency may reduce the amount of the certified distribution over several calendar years so that any overpayments are offset over several years rather than in one (1) lump sum.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-22-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-1
Repealed
Status: repealed

As added by P.L.129-2001, SEC.7. Repealed by P.L.166-2014, SEC.26.
Ind. Code § 6-1.1-21.4-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-6
Loan is not bonded indebtedness
Status: in_force

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

As added by P.L.131-2008, SEC.5. Amended by P.L.145-2012, SEC.20.
Ind. Code § 6-3-4-2 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-2
Returns; fiduciaries; husband and wife
Status: in_force

Sec. 2. (a) If an individual is deceased, the return of such individual shall be made by the individual's executor, administrator, or other person charged with the property of such decedent.

(b) If an individual is unable to make a return, the return of such individual shall be made by a duly authorized agent, the individual's committee, guardian, fiduciary, or other person charged with the care of the person or property of such individual.

(c) Returns of an estate or a trust shall be made by the fiduciary thereof.

(d) Where a joint return is made by husband and wife pursuant to the Internal Revenue Code, a joint return shall be made pursuant to this article. Where a joint return is filed by a husband and wife hereunder, one spouse shall have no liability for the tax imposed by this article upon the income of the other spouse.

(e) Where separate returns are made by husband and wife pursuant to the Internal Revenue Code, separate returns shall be made pursuant to this article.

Formerly: Acts 1963(ss), c.32, s.402; Acts 1965, c.233, s.17. As amended by Acts 1977(ss), P.L.4, SEC.9; P.L.3-1989, SEC.39.
Ind. Code § 6-6-2.5-48 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-48
Release of surety from liability; written request; notice; cancellation
Status: in_force

Sec. 48. (a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability accruing before the expiration of the sixty (60) day period.

(b) The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty (60) day period, the commissioner shall cancel the license.

(c) Sixty (60) days after making a written request for release to the commissioner, the cash deposit provided by a licensee is canceled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the commissioner may retain all or part of the cash deposit for up to three (3) years and one (1) day as security for any obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the commissioner shall be released to the licensee. Before the expiration of the sixty (60) day period, the licensee must provide the commissioner with a bond that satisfies the requirements of this chapter or the commissioner shall cancel the license.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-64-5 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-9-33-7.5 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-7.5
Auditor's determination; percentage of food and beverage tax collected; municipality
Status: in_force

Sec. 7.5. (a) The fiscal officer of any municipality located within the county may submit a written request to the county auditor to determine the percentage amount of the county supplemental food and beverage tax that is collected in the preceding year in:

(1) each municipality; and

(2) the unincorporated territory of the county.

(b) Notwithstanding IC 5-14-3-4, IC 6-8.1-7-1(a), and any other law exempting information from disclosure, if the county auditor receives a request from the fiscal officer of a municipality under subsection (a), the county auditor shall compile and report to the requesting fiscal officer the information under subsection (a)(1) and (a)(2) using the data provided by the department under IC 6-8.1-3-7.1.

(c) The county auditor may charge a municipality that makes a written request under subsection (a) for any direct costs associated with complying with this section.

As added by P.L.194-2016, SEC.4.
Ind. Code § 6-1.1-25-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-12
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.23. Repealed by P.L.251-2015, SEC.28.
Ind. Code § 6-2.5-8-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-11
Commercial printing contracts
Status: in_force

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:

(1) The ownership or leasing by that person of tangible or intangible property located at the Indiana premises of the commercial printer.

(2) The sale by that person of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer.

(3) The activities of any kind performed by or on behalf of that person at the Indiana premises of the commercial printer.

(4) The activities of any kind performed by the commercial printer in Indiana for or on behalf of that person.

As added by P.L.70-1993, SEC.5.
Ind. Code § 6-1.1-20.6-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-10
Payment of debt service obligations
Status: in_force

Sec. 10. (a) As used in this section, "debt service obligations of a political subdivision" refers to:

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

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

of a political subdivision payable from ad valorem property taxes.

(b) Political subdivisions are required by law to fully fund the payment of their debt obligations in an amount sufficient to pay any debt service or lease rentals on outstanding obligations, regardless of any reduction in property tax collections due to the application of tax credits granted under this chapter.

(c) Upon the failure of a political subdivision to pay any of the political subdivision's debt service obligations during a calendar year when due, the treasurer of state, upon being notified of the failure by a claimant, shall pay the unpaid debt service obligations that are due from money in the possession of the state that would otherwise be available for distribution to the political subdivision under any other law, deducting the payment from the amount distributed. A deduction under this subsection must be made:

(1) first from local income tax distributions under IC 6-3.6-9; and

(2) second from any other undistributed funds of the political subdivision in the possession of the state.

(d) This section shall be interpreted liberally so that the state shall to the extent legally valid ensure that the debt service obligations of each political subdivision are paid when due. However, this section does not create a debt of the state.

As added by P.L.146-2008, SEC.226. Amended by P.L.172-2011, SEC.43; P.L.137-2012, SEC.36; P.L.197-2016, SEC.18.
Ind. Code § 6-3.1-38.1-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-15
Expiration
Status: in_force

Sec. 15. This chapter expires December 31, 2027.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-3-7-3 — Indiana Code / Title 6 / Article 3 / Chapter 7 / Section 6-3-7-3
Collected revenue; distribution and use
Status: in_force

Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund.

(b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund.

(c) All revenues derived from adjusted gross income tax computed from a partnership that has made an election to be subjected to tax directly at the partnership level under IC 6-3-4.5 shall be deposited in the state general fund. For purposes of this subsection, "adjusted gross income tax" means any tax for which the partnership is directly subject to as the result of an election under IC 6-3-4.5, regardless of the provision under which the tax is computed.

Formerly: Acts 1963(ss), c.32, s.704; Acts 1965, c.233, s.29; Acts 1969, c.425, s.1; Acts 1973, P.L.50, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.18; P.L.390-1987(ss), SEC.39; P.L.192-2002(ss), SEC.83; P.L.146-2008, SEC.323; P.L.194-2023, SEC.21.
Ind. Code § 6-6-2.5-72 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-72
Reports; electronic filing
Status: in_force

Sec. 72. The administrator may require that all reports required to be filed under section 56.5, 57, or 60 of this chapter must be filed in an electronic format prescribed by the administrator.

As added by P.L.176-2006, SEC.4.
Ind. Code § 6-1.1-20.6-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-11
Report; effect of circuit breaker on taxing unit revenues
Status: in_force

Sec. 11. The department of local government finance shall annually publish a report on its website that lists the amount that each taxing unit's distribution of property taxes will be reduced under section 9.5 of this chapter as a result of the granting of the credits.

As added by P.L.146-2008, SEC.227. Amended by P.L.137-2012, SEC.37; P.L.1-2025, SEC.82.