Ind. Code § 6-1.1-12.1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-2
Findings by designating body; economic revitalization area; residentially distressed area; conditions; property tax deductions; fees
Status: in_force

Sec. 2. (a) A designating body may find that a particular area within its jurisdiction is an economic revitalization area. However, the deduction provided by this chapter for economic revitalization areas not within a city or town shall not be available to retail businesses.

(b) In a county containing a consolidated city or within a city or town, a designating body may find that a particular area within its jurisdiction is a residentially distressed area. Designation of an area as a residentially distressed area has the same effect as designating an area as an economic revitalization area, except that the amount of the deduction shall be calculated as specified in section 4.1 of this chapter and the deduction is allowed for not more than the number of years specified by the designating body under section 17 of this chapter. In order to declare a particular area a residentially distressed area, the designating body must follow the same procedure that is required to designate an area as an economic revitalization area and must make all the following additional findings or all the additional findings described in subsection (c):

(1) The area is comprised of parcels that are either unimproved or contain only one (1) or two (2) family dwellings or multifamily dwellings designed for up to four (4) families, including accessory buildings for those dwellings.

(2) Any dwellings in the area are not permanently occupied and are:

(A) the subject of an order issued under IC 36-7-9; or

(B) evidencing significant building deficiencies.

(3) Parcels of property in the area:

(A) have been sold and not redeemed under IC 6-1.1-24 and IC 6-1.1-25; or

(B) are owned by a unit of local government.

However, in a city in a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), the designating body is only required to make one (1) of the additional findings described in this subsection or one (1) of the additional findings described in subsection (c).

(c) In a county containing a consolidated city or within a city or town, a designating body that wishes to designate a particular area a residentially distressed area may make the following additional findings as an alternative to the additional findings described in subsection (b):

(1) A significant number of dwelling units within the area are not permanently occupied or a significant number of parcels in the area are vacant land.

(2) A significant number of dwelling units within the area are:

(A) the subject of an order issued under IC 36-7-9; or

(B) evidencing significant building deficiencies.

(3) The area has experienced a net loss in the number of dwelling units, as documented by census information, local building and demolition permits, or certificates of occupancy, or the area is owned by Indiana or the United States.

(4) The area (plus any areas previously designated under this subsection) will not exceed ten percent (10%) of the total area within the designating body's jurisdiction.

However, in a city in a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), the designating body is only required to make one (1) of the additional findings described in this subsection as an alternative to one (1) of the additional findings described in subsection (b).

(d) A designating body is required to attach the following conditions to the grant of a residentially distressed area designation:

(1) The deduction will not be allowed unless the dwelling is rehabilitated to meet local code standards for habitability.

(2) If a designation application is filed, the designating body may require that the redevelopment or rehabilitation be completed within a reasonable period of time.

(e) To make a designation described in subsection (a) or (b), the designating body shall use procedures prescribed in section 2.5 of this chapter.

(f) The property tax deductions provided by section 3, 4.5, or 4.8 of this chapter are only available within an area which the designating body finds to be an economic revitalization area.

(g) The designating body may adopt a resolution establishing general standards to be used, along with the requirements set forth in the definition of economic revitalization area, by the designating body in finding an area to be an economic revitalization area. The standards must have a reasonable relationship to the development objectives of the area in which the designating body has jurisdiction. The following five (5) sets of standards may be established:

(1) One (1) relative to the deduction under section 3 of this chapter for economic revitalization areas that are not residentially distressed areas.

(2) One (1) relative to the deduction under section 3 of this chapter for residentially distressed areas.

(3) One (1) relative to the deduction allowed under section 4.5 of this chapter.

(4) One (1) relative to the deduction allowed under section 4.8 of this chapter.

(5) One (1) relative to property granted a deduction for an agricultural purpose.

(h) A designating body may impose a fee for filing a designation application for a person requesting the designation of a particular area as an economic revitalization area. The fee may be sufficient to defray actual processing and administrative costs. However, the fee charged for filing a designation application for a parcel that contains one (1) or more owner-occupied, single-family dwellings may not exceed the cost of publishing the required notice.

(i) In declaring an area an economic revitalization area, the designating body may:

(1) limit the time period to a certain number of calendar years during which the economic revitalization area shall be so designated;

(2) limit the type of deductions that will be allowed within the economic revitalization area to the deduction allowed under section 3 of this chapter, the deduction allowed under section 4.5 of this chapter, the deduction allowed under section 4.8 of this chapter, or any combination of these deductions;

(3) limit the dollar amount of the deduction that will be allowed with respect to new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, and new information technology equipment;

(4) limit the dollar amount of the deduction that will be allowed with respect to redevelopment and rehabilitation occurring in areas that are designated as economic revitalization areas;

(5) limit the dollar amount of the deduction that will be allowed under section 4.8 of this chapter with respect to the occupation of an eligible vacant building; or

(6) impose reasonable conditions related to the purpose of this chapter or to the general standards adopted under subsection (g) for allowing the deduction for the redevelopment or rehabilitation of the property or the installation of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

To exercise one (1) or more of these powers, a designating body must include this fact in the resolution passed under section 2.5 of this chapter.

(j) Notwithstanding any other provision of this chapter, if a designating body limits the time period during which an area is an economic revitalization area, that limitation does not:

(1) prevent a taxpayer from obtaining a deduction for new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment installed on or before the approval deadline determined under section 9 of this chapter, but after the expiration of the economic revitalization area if the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment was described in a statement of benefits submitted to and approved by the designating body in accordance with section 4.5 of this chapter before the expiration of the economic revitalization area designation; or

(2) limit the length of time a taxpayer is entitled to receive a deduction to a number of years that is less than the number of years designated under section 17 of this chapter.

(k) In addition to the other requirements of this chapter, if property located in an economic revitalization area is also located in an allocation area (as defined in IC 36-7-14-39 or IC 36-7-15.1-26), a taxpayer's statement of benefits concerning that property may not be approved under this chapter unless a resolution approving the statement of benefits is adopted by the legislative body of the unit that approved the designation of the allocation area.

As added by Acts 1977, P.L.69, SEC.1. Amended by Acts 1979, P.L.56, SEC.6; Acts 1980, P.L.42, SEC.2; Acts 1981, P.L.310, SEC.91; P.L.72-1983, SEC.1; P.L.71-1983, SEC.2; P.L.82-1987, SEC.1; P.L.56-1988, SEC.2; P.L.3-1989, SEC.33; P.L.42-1992, SEC.2; P.L.65-1993, SEC.1; P.L.31-1994, SEC.3; P.L.85-1995, SEC.1; P.L.255-1997(ss), SEC.5; P.L.4-2000, SEC.2; P.L.64-2004, SEC.5 and P.L.81-2004, SEC.49; P.L.216-2005, SEC.2; P.L.154-2006, SEC.25; P.L.146-2008, SEC.121; P.L.119-2012, SEC.18; P.L.288-2013, SEC.5; P.L.104-2022, SEC.21; P.L.8-2022, SEC.3; P.L.105-2022, SEC.34.
Ind. Code § 6-1.1-8.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.2 / Section 6-1.1-8.2-1
"Qualified expenditures" defined
Status: in_force

Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer.

(b) The term includes, but is not limited to, the following:

(1) Expenses for:

(A) labor;

(B) materials; or

(C) overhead;

that are incurred by a taxpayer in the maintenance or improvement of a railcar owned or used by the taxpayer.

(2) Payments made by a taxpayer to others for the purpose of performing the maintenance or improvement of a railcar.

As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.20.
Ind. Code § 6-9-2-4.3 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-4.3
Convention, tourism, and visitor promotion alternate revenue fund
Status: in_force

Sec. 4.3. (a) The Lake County convention and visitor bureau shall establish a convention, tourism, and visitor promotion alternate revenue fund (referred to in this chapter as the "alternate revenue fund"). The bureau may deposit in the alternate revenue fund all money received by the bureau after June 30, 2005, that is not required to be deposited in the promotion fund under section 2 of this chapter or a fund established by the bureau, including appropriations, gifts, grants, membership dues, and contributions from any public or private source.

(b) The bureau may expend money from the alternate revenue fund to promote and encourage conventions, trade shows, visitors, special events, sporting events, and exhibitions in the county. Money may be paid from the alternate revenue fund by claim in the same manner as municipalities may pay claims under IC 5-11-10-1.6.

(c) All money in the alternate revenue fund 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 in the alternate revenue fund is subject to audit and supervision by the state board of accounts.

(d) Money derived from the taxes imposed under IC 4-33-13 may not be transferred to the alternate revenue fund.

As added by P.L.168-2005, SEC.4. Amended by P.L.172-2011, SEC.94; P.L.204-2016, SEC.28; P.L.102-2024, SEC.3.
Ind. Code § 6-3.1-24-8.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-8.5
Maximum allowable credit; qualified investment fund; notice to investors
Status: in_force

Sec. 8.5. (a) A certification provided under section 7.5 of this chapter must include notice to investors of the maximum amount of tax credits available under this chapter for the provision of qualified investment capital to the qualified Indiana investment fund.

(b) The maximum amount of tax credits available under this chapter for the provision of qualified investment capital to a qualified Indiana investment fund equals the lesser of the following:

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

(2) Five million dollars ($5,000,000).

As added by P.L.165-2021, SEC.82.
Ind. Code § 6-9-74-11 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-11
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, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-1.1-18.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-3
Maximum ad valorem property tax levy; formula
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. 3. (a) A civil taxing unit may not impose an ad valorem property tax levy for an ensuing calendar year that exceeds the amount determined in the last STEP of the following STEPS:

STEP ONE: Determine the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year.

STEP TWO: Multiply the amount determined in STEP ONE by the amount determined in the last STEP of section 2(b) of this chapter.

STEP THREE: Determine the lesser of one and fifteen hundredths (1.15) or the quotient (rounded to the nearest ten-thousandth (0.0001)), of the assessed value of all taxable property subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year, divided by the assessed value of all taxable property that is subject to the civil taxing unit's ad valorem property tax levy for the ensuing calendar year and that is contained within the geographic area that was subject to the civil taxing unit's ad valorem property tax levy in the preceding calendar year.

STEP FOUR: Determine the greater of the amount determined in STEP THREE or one (1).

STEP FIVE: Multiply the amount determined in STEP TWO by the amount determined in STEP FOUR.

STEP SIX: Add the amount determined under STEP TWO to the amount of an excessive levy appeal granted under section 13 of this chapter for the ensuing calendar year.

STEP SEVEN: Determine the greater of STEP FIVE or STEP SIX.

(b) This subsection applies only to a civil taxing unit that is located in a county that is covered by IC 6-3.6-11-1. For purposes of subsection (a), revenue under IC 6-3.6-6 that is applied for purposes of a levy freeze shall not be included in the amount determined under STEP ONE of subsection (a) for the civil taxing unit. Notwithstanding any provision in this section, any other section of this chapter, or IC 12-20-21-3.2, and except as provided in subsection (c), if the adopting body has adopted a resolution specifying that any increase in the maximum levy is to be funded using local income tax revenue, the maximum permissible ad valorem property tax levy calculated under this section for the ensuing calendar year for the civil taxing unit is equal to the civil taxing unit's maximum permissible ad valorem property tax levy for the current calendar year. If the adopting body has adopted a resolution specifying that any increase in the maximum levy is not to be funded using local income tax revenue, the maximum permissible ad valorem property tax levy for the civil taxing unit is equal to the civil taxing unit's maximum permissible ad valorem property tax levy calculated under this section for the ensuing calendar year.

(c) In the case of a civil taxing unit that:

(1) is partially located in a county that is covered by IC 6-3.6-11-1; and

(2) is partially located in a county that is not described in subdivision (1);

the department of local government finance shall, notwithstanding subsection (b), adjust the portion of the civil taxing unit's maximum permissible ad valorem property tax levy that is attributable (as determined by the department of local government finance) to the county or counties described in subdivision (2). The department of local government finance shall adjust this portion of the civil taxing unit's maximum permissible ad valorem property tax levy so that, notwithstanding subsection (b), this portion is allowed to increase as otherwise provided in this section. If the department of local government finance increases the civil taxing unit's maximum permissible ad valorem property tax levy under this subsection, any additional property taxes imposed by the civil taxing unit under the adjustment shall be paid only by the taxpayers in the county or counties described in subdivision (2).

As added by P.L.73-1983, SEC.1. Amended by P.L.64-1986, SEC.1; P.L.78-1987, SEC.4; P.L.151-2001, SEC.4; P.L.198-2001, SEC.53; P.L.1-2002, SEC.21; P.L.192-2002(ss), SEC.36; P.L.1-2003, SEC.25; P.L.224-2007, SEC.20; P.L.146-2008, SEC.169; P.L.42-2011, SEC.7; P.L.172-2011, SEC.35; P.L.234-2013, SEC.1; P.L.153-2014, SEC.1; P.L.197-2016, SEC.14; P.L.247-2017, SEC.1.
Ind. Code § 6-1.1-12.6-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-1
"Model residence"
Status: in_force

Sec. 1. (a) As used in this chapter, "model residence" means real property that consists of a single family residence, single family townhouse, or single family condominium unit that:

(1) has never been occupied as a principal residence; and

(2) is used for display or demonstration to prospective buyers or lessees for purposes of potential acquisition or lease of a similar type of residence, townhouse, or condominium unit on:

(A) the same property; or

(B) other property.

(b) The term does not include any of the land on which the residence, townhouse, or condominium unit is located.

(c) Real property described in subsection (a) that is used by the owner as the owner's regular office space may not be considered a model residence for purposes of this chapter. However, this subsection does not prohibit the use of a garage or other space in the real property:

(1) to store or display material used to promote the real property or other similar properties; or

(2) as a space for meetings with prospective buyers or lessees.

As added by P.L.70-2008, SEC.1.
Ind. Code § 6-8.1-3-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-8
Representation of taxpayers before department; qualifications; requirements
Status: in_force

Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless:

(1) the taxpayer is present at all times when the representation occurs; or

(2) the person representing the taxpayer has a properly executed power of attorney authorizing the person to represent the taxpayer.

(b) Notwithstanding any other law, the department may require a power of attorney relating to a listed tax to be completed on a form prescribed by the department.

(c) The department may accept a power of attorney that names an entity as a representative of a taxpayer, subject to rules adopted under IC 4-22-2. Notwithstanding this article or IC 30-5, the department may adopt rules under IC 4-22-2 allowing a change of individuals acting on behalf of the entity without requiring a new or amended power of attorney to be completed by the taxpayer.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.146-2020, SEC.37; P.L.93-2024, SEC.57.
Ind. Code § 6-3-2-13 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-13
Expired
Status: repealed

As added by P.L.62-1988, SEC.2. Amended by P.L.90-2002, SEC.288; P.L.98-2008, SEC.8; P.L.250-2015, SEC.19; P.L.212-2018(ss), SEC.22. Expired 1-1-2025 by P.L.250-2015, SEC.19.
Ind. Code § 6-1.1-6-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-15
Minerals on land; assessment
Status: in_force

Sec. 15. If any oil, gas, stone, coal, or other mineral is obtained from land which is classified as native forest land, a forest plantation, or wildlands, the parcel shall immediately be assessed for the oil, gas, stone, coal, or other mineral wealth. The assessed value of the mineral wealth shall then be placed on the tax duplicate.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.15.
Ind. Code § 6-1.1-21.2-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-16
Adjustment for tax benefit
Status: in_force

Sec. 16. (a) This section applies if the tax increment replacement amount for an allocation area in a district is less than zero (0).

(b) The governing body of a district shall increase the base assessed value of property in the allocation area to an amount sufficient so that the tax increment replacement amount is equal to zero (0).

As added by P.L.146-2008, SEC.241.
Ind. Code § 6-6-11-24 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-24
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.19.
Ind. Code § 6-3.5-4-5 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-5
Increase or decrease of surtax
Status: in_force

Sec. 5. (a) The adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to increase or decrease the surtax rate or amount. The new surtax rate or amount must be within the range of rates or amounts prescribed by section 2 of this chapter. A new rate or amount that is established by an ordinance that is adopted after December 31 but on or before September 1 of the following year applies to vehicles registered after December 31 of the year in which the ordinance to change the rate or amount is adopted. A new rate or amount that is established by an ordinance that is adopted after September 1 but before January 1 of the following year applies to vehicles registered after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax rate or amount is effective, the surtax rate or amount does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax rate or amount is first effective.

(b) The adopting entity may not adopt an ordinance to decrease the surtax rate or amount under this section if:

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

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

As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.2; P.L.85-1983, SEC.3; P.L.255-1996, SEC.2; P.L.205-2013, SEC.90; P.L.218-2017, SEC.14; P.L.178-2019, SEC.5; P.L.111-2021, SEC.1.
Ind. Code § 6-9-43-4 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-4
Taxable transactions
Status: in_force

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

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

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

(3) by a retail merchant for consideration.

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

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

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

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

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

(c) A town food and beverage tax imposed under section 3 of this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-1.1-31.5-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-2.5
Improvements; application of deductions and exemptions
Status: in_force

Sec. 2.5. (a) Except as provided in subsection (b), for purposes of attributing the amount of:

(1) a property tax deduction under IC 6-1.1-12;

(2) an economic revitalization area deduction under IC 6-1.1-12.1;

(3) an investment deduction under IC 6-1.1-12.4; or

(4) a property tax exemption under IC 6-1.1-10;

to the gross assessed value of a property, a deduction or exemption described in subdivisions (1) through (4) that is specific to an improvement shall be applied only to the assessed value allocation pertaining to that improvement.

(b) To the extent that a deduction or exemption amount is not specific to an improvement, the deduction or exemption amount shall be applied to the gross assessed value of the property in the order that will maximize the benefit of the deduction or exemption to the taxpayer.

As added by P.L.257-2019, SEC.64.
Ind. Code § 6-3.1-26-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-2.5
"Corporation"
Status: in_force

Sec. 2.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1.

As added by P.L.4-2005, SEC.102.
Ind. Code § 6-9-56-1 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-1
Applicability of chapter; prior provisions remain in effect
Status: in_force

Sec. 1. (a) This chapter applies to Hamilton County, if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2023.

(b) The:

(1) convention, visitor, and tourism promotion fund (before its repeal);

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

established under IC 6-9-18 before July 1, 2023, remain in effect and govern the county's innkeeper's tax until amended under this chapter.

(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2023, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided under this chapter. The appointing authority shall make other subsequent appointments to the commission as provided under this chapter.

As added by P.L.236-2023, SEC.121. Amended by P.L.157-2026, SEC.184.
Ind. Code § 6-9-1-1 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-1
"Board of managers" defined
Status: in_force

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter.

Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.
Ind. Code § 6-1.1-12.8-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-6
Restriction on deductions under multiple statutes
Status: in_force

Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same residence in inventory may not receive a deduction under both statutes for the residence in inventory for that year.

As added by P.L.175-2011, SEC.2.
Ind. Code § 6-3.5-4-0.1 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-0.1
Application of certain amendments to chapter
Status: in_force

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

(1) The amendments made to section 7 of this chapter by P.L.33-1990 apply to vehicles registered after December 31, 1990.

(2) The addition of section 7.3 of this chapter by P.L.33-1990 applies to vehicles registered after December 31, 1990.

As added by P.L.220-2011, SEC.146.
Ind. Code § 6-2.5-4-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-13
Definition of retail merchant making retail transaction
Status: in_force

Sec. 13. A person is a retail merchant making a retail transaction when a person sells:

(1) a prepaid calling service or prepaid wireless calling service at retail;

(2) a prepaid calling service authorization number or prepaid wireless calling service authorization number at retail;

(3) the reauthorization of a prepaid calling service or prepaid wireless calling service; or

(4) the reauthorization of a prepaid calling service authorization number or prepaid wireless calling service authorization number.

As added by P.L.8-1998, SEC.2. Amended by P.L.84-2011, SEC.2.
Ind. Code § 6-8.1-16.3-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-3
Personnel matters
Status: in_force

Sec. 3. (a) The pilot program may be staffed by persons who are not public employees.

(b) The department shall determine the compensation, duties, qualifications, and terms of service for persons employed by the pilot program as either employees or independent contractors.

(c) Employees of the pilot program:

(1) are eligible for;

(2) must participate in; and

(3) must receive;

the benefits of the public employees retirement fund set forth under IC 5-10.2 and IC 5-10.3.

(d) Employees of the pilot program may participate in:

(1) group insurance plans;

(2) the state employee deferred compensation plan; and

(3) any other benefit or plan made available to public employees.

(e) Employees and independent contractors of the pilot program are:

(1) subject to the:

(A) jurisdiction; and

(B) rules;

of the state ethics commission; and

(2) subject to the ethics requirements and rules that ordinarily apply to executive branch members of state government.

(f) The employees of the pilot program are immune from civil liability and all associated damages, including punitive damages, arising from or related to any work performed within the scope of the employee's employment for the pilot project.

(g) Subject to approval by the budget agency, employees of the pilot program are entitled to reimbursement for traveling expenses as described in IC 4-13-1-4 and any other expense that is actually incurred in connection with the employee's duties.

(h) The department shall develop employee and employment policies for the pilot program.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-5.5-6-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-3
Quarterly estimated tax; quarterly payment by electronic fund transfer
Status: in_force

Sec. 3. (a) Each taxpayer subject to taxation under this article shall report and pay quarterly an estimated tax equal to twenty-five percent (25%) of the taxpayer's total estimated tax liability imposed by this article for the taxable year. A taxpayer that uses a taxable year that ends on December 31 shall file the taxpayer's estimated quarterly financial institutions tax return and pay the tax to the department on or before April 20, June 20, September 20, and December 20 of the taxable year, without assessment or notice and demand from the department. If a taxpayer uses a taxable year that does not end on December 31, the due dates for filing the estimated quarterly financial institutions tax return and paying the tax are on or before the twentieth day of the fourth, sixth, ninth, and twelfth months of the taxpayer's taxable year. The department shall prescribe the manner and furnish the forms for reporting and payment.

(b) Subsection (a) is applicable only to taxpayers having a tax liability imposed under this article that exceeds two thousand five hundred dollars ($2,500) for the taxable year.

(c) If the department determines that a taxpayer's:

(1) estimated quarterly financial institutions tax liability for the current year; or

(2) average quarterly financial institutions tax payment for the preceding year;

exceeds five thousand dollars ($5,000), the taxpayer shall pay the quarterly financial institutions taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.

(d) If a taxpayer's financial institutions tax payment is made by electronic fund transfer, the taxpayer is not required to file a quarterly financial institutions tax return.

(e) If the taxpayer has a taxable year that is less than twelve (12) months, the estimated payments under this section shall be adjusted in the manner prescribed by Section 6655 of the Internal Revenue Code and applicable regulations.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.15; P.L.28-1997, SEC.21; P.L.129-2001, SEC.9; P.L.211-2007, SEC.34; P.L.205-2025, SEC.13.
Ind. Code § 6-6-5.1-5 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-5
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.257-2017, SEC.11. Repealed by P.L.256-2017, SEC.46.
Ind. Code § 6-1.1-15-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-4
Indiana board appeal procedures; determination
Status: in_force

Sec. 4. (a) After receiving a petition for review which is filed under section 3 of this chapter, the Indiana board shall conduct a hearing at its earliest opportunity. The Indiana board may correct any errors related to a claim under section 1.1 of this chapter that is within the jurisdiction of the Indiana board under IC 6-1.5-4-1.

(b) If the Indiana board conducts a site inspection of the property as part of its review of the petition, the Indiana board shall give notice to all parties of the date and time of the site inspection. The Indiana board is not required to assess the property in question. The Indiana board shall give notice of the date fixed for the hearing, by mail, to the parties or a party's representative. The Indiana board shall give these notices at least thirty (30) days before the day fixed for the hearing unless the parties agree to a shorter period. With respect to a petition for review filed by a county assessor, the county board that made the determination under review under this section may file an amicus curiae brief in the review proceeding under this section. The expenses incurred by the county board in filing the amicus curiae brief shall be paid from the property reassessment fund under IC 6-1.1-4-27.5 of the county in which the property is located. The executive of a taxing unit may file an amicus curiae brief in the review proceeding under this section if the property that is the subject of the appeal is subject to assessment by that taxing unit.

(c) If a petition for review does not comply with the Indiana board's instructions for completing the form prescribed under section 3 of this chapter, the Indiana board shall serve a notice describing the defect in the petition. The petitioner then has thirty (30) days from the date on the notice to cure the defect and file a corrected petition. The Indiana board shall deny a corrected petition for review if it does not substantially comply with the Indiana board's instructions for completing the form prescribed under section 3 of this chapter.

(d) After the hearing, the Indiana board shall give the parties and any entity that filed an amicus curiae brief, or their representatives:

(1) notice of its final determination; and

(2) for parties entitled to appeal the final determination, notice of the procedures they must follow in order to obtain court review under section 5 of this chapter.

(e) The Indiana board shall conduct a hearing not later than one (1) year after a petition in proper form is filed with the Indiana board.

(f) The Indiana board shall issue a determination not later than the later of:

(1) ninety (90) days after the hearing; or

(2) the date set in an extension order issued by the Indiana board. The board may not extend the date by more than one hundred eighty (180) days.

(g) The time periods described in subsections (e) and (f) do not include any period of time that is attributable to a party's:

(1) request for a continuance, stay, extension, or summary disposition;

(2) consent to a case management order, stipulated record, or proposed hearing date;

(3) failure to comply with the board's orders or rules; or

(4) waiver of a deadline.

(h) If the Indiana board fails to take action required under subsection (e) or (f), the entity that initiated the petition may:

(1) take no action and wait for the Indiana board to hear the matter and issue a final determination; or

(2) petition for judicial review under section 5 of this chapter.

(i) This subsection applies when the board has not held a hearing. A person may not seek judicial review under subsection (h)(2) until:

(1) the person requests a hearing in writing; and

(2) sixty (60) days have passed after the person requests a hearing under subdivision (1) and the matter has not been heard or otherwise extended under subsection (g).

(j) A final determination must include separately stated findings of fact for all aspects of the determination. Findings of ultimate fact must be accompanied by a concise statement of the underlying basic facts of record to support the findings. Findings must be based exclusively upon the evidence on the record in the proceeding and on matters officially noticed in the proceeding. Findings must be based upon a preponderance of the evidence.

(k) The Indiana board may limit the scope of the appeal to the issues raised in the petition and the evaluation of the evidence presented to the county board in support of those issues only if all parties participating in the hearing required under subsection (a) agree to the limitation. A party participating in the hearing required under subsection (a) is entitled to introduce evidence that is otherwise proper and admissible without regard to whether that evidence has previously been introduced at a hearing before the county board.

(l) The Indiana board may require the parties to the appeal:

(1) to file not more than five (5) business days before the date of the hearing required under subsection (a) documentary evidence or summaries of statements of testimonial evidence; and

(2) to file not more than fifteen (15) business days before the date of the hearing required under subsection (a) lists of witnesses and exhibits to be introduced at the hearing.

(m) A party to a proceeding before the Indiana board shall provide to all other parties to the proceeding the information described in subsection (l) if the other party requests the information in writing at least ten (10) days before the deadline for filing of the information under subsection (l).

(n) The Indiana board may base its final determination on a stipulation between the respondent and the petitioner. If the final determination is based on a stipulated assessed valuation of tangible property, the Indiana board may order the placement of a notation on the permanent assessment record of the tangible property that the assessed valuation was determined by stipulation. The Indiana board may:

(1) order that a final determination under this subsection has no precedential value; or

(2) specify a limited precedential value of a final determination under this subsection.

(o) If a party to a proceeding, or a party's authorized representative, elects to receive any notice under this section electronically, the notice is considered effective in the same manner as if the notice had been sent by United States mail, with postage prepaid, to the party's or representative's mailing address of record.

(p) At a hearing under this section, the Indiana board shall admit into evidence an appraisal report, prepared by an appraiser, unless the appraisal report is ruled inadmissible on grounds besides a hearsay objection. This exception to the hearsay rule shall not be construed to limit the discretion of the Indiana board, as trier of fact, to review the probative value of an appraisal report.

[Pre-1975 Property Tax Recodification Citations: 6-1-31-3; 6-1-26-4(e).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.4; P.L.74-1987, SEC.13; P.L.41-1993, SEC.14; P.L.86-1995, SEC.1; P.L.6-1997, SEC.74; P.L.198-2001, SEC.44; P.L.245-2003, SEC.13; P.L.1-2004, SEC.16 and P.L.23-2004, SEC.17; P.L.199-2005, SEC.9; P.L.154-2006, SEC.39; P.L.219-2007, SEC.40; P.L.112-2012, SEC.32; P.L.91-2014, SEC.16; P.L.33-2015, SEC.1; P.L.207-2016, SEC.3; P.L.86-2018, SEC.47; P.L.257-2019, SEC.31; P.L.121-2019, SEC.6; P.L.156-2020, SEC.17; P.L.230-2025, SEC.40.
Ind. Code § 6-2.5-1-16.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-16.5
"Direct mail"
Status: in_force

Sec. 16.5. (a) "Direct mail" means printed material delivered by United States mail or another delivery service to:

(1) a mass audience; or

(2) addresses on a mailing list:

(A) provided by a purchaser; or

(B) specified at the direction of a purchaser;

if the cost of the item is not billed directly to the recipient.

(b) The term includes tangible personal property that the purchaser supplies directly or indirectly to the direct mail seller for inclusion in the package containing the printed material.

(c) The term does not include multiple items of printed material delivered to a single address.

As added by P.L.153-2006, SEC.2.
Ind. Code § 6-3.6-7-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-9-b
Hancock County; library property taxes; allocation of property tax relief rates; replacement credits; transfer
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. 9. (a) This section applies only to Hancock County.

(b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5 (before its expiration), not to exceed a tax rate of fifteen hundredths percent (0.15%), to a property tax credit against the property tax liability imposed for public libraries in the county, if all territory in the county is included in a library district. The county treasurer shall establish a library property tax replacement fund to be used only for the purposes described in this section. Tax revenues derived from the part of the tax rate imposed under IC 6-3.6-5 (before its expiration) that is designated for property tax replacement credits under this section shall be deposited in the library property tax replacement fund. Any interest earned on money in the library property tax replacement fund shall be credited to the library property tax replacement fund.

(c) The amount of property tax replacement credits that each public library in the county is entitled to receive during a calendar year under this section (before the expiration of IC 6-3.6-5) equals the lesser of:

(1) the product of:

(A) the amount of revenue deposited by the county auditor in the library property tax replacement fund; multiplied by

(B) a fraction described as follows:

(i) The numerator of the fraction equals the sum of the total property taxes that would have been collected by the public library during the previous calendar year from taxpayers located within the library district if the property tax replacement under this section had not been in effect.

(ii) The denominator of the fraction equals the sum of the total property taxes that would have been collected during the previous year from taxpayers located within the county by all public libraries that are eligible to receive property tax replacement credits under this section if the property tax replacement under this section had not been in effect; or

(2) the total property taxes that would otherwise be collected by the public library for the calendar year if the property tax replacement credit under this section were not in effect.

The department of local government finance shall make any adjustments necessary to account for the expansion of a library district. However, a public library is eligible to receive property tax replacement credits under this section only if it has entered into reciprocal borrowing agreements with all other public libraries in the county. If the total amount of tax revenue deposited by the county auditor in the library property tax replacement fund for a calendar year exceeds the total property tax liability that would otherwise be imposed for public libraries in the county for the year, the excess must remain in the library property tax replacement fund and may be used for library property tax replacement purposes in the following calendar year.

(d) A public library receiving property tax replacement credits under this section shall allocate the credits among each fund for which a distinct property tax levy is imposed in proportion to the property taxes levied for each fund. However, if a public library did not impose a property tax levy during the previous calendar year or did not impose a property tax levy for a particular fund during the previous calendar year, but the public library is imposing a property tax levy in the current calendar year or is imposing a property tax levy for the particular fund in the current calendar year, the department of local government finance shall adjust the amount of property tax replacement credits allocated among the various funds of the public library and shall provide the adjustment to the county auditor. If a public library receiving property tax replacement credits under this section does not impose a property tax levy for a particular fund that is first due and payable in a calendar year in which the property tax replacement credits are being distributed, the public library is not required to allocate to that fund a part of the property tax replacement credits to be distributed to the public library. Notwithstanding IC 6-1.1-20-1.1(a)(1), a public library that receives property tax replacement credits under this section is subject to the procedures for the issuance of bonds set forth in IC 6-1.1-20.

(e) A public library shall treat property tax replacement credits received during a particular calendar year under this section as a part of the public library's property tax levy for each fund for that same calendar year for purposes of fixing the public library's budget and for purposes of the property tax levy limits imposed by IC 6-1.1-18.5.

(f) For the purpose of allocating tax revenue under IC 6-3.6-6 and computing and distributing tax revenue under IC 6-5.5 or IC 6-6-5, the property tax replacement credits that are received under this section shall be treated as though they were property taxes that were due and payable during that same calendar year.

(g) The county fiscal body shall adopt a resolution to allow a one (1) time transfer to be made after December 31, 2028, but not later than July 1, 2029, of money from the library property tax replacement fund in an amount equal to the balance of the fund as of December 31, 2028, to be allocated between the:

(1) Hancock County Public Library for deposit in the general fund; and

(2) Fortville Public Library for deposit in the general fund.

The amount shall be allocated between the Hancock County Public Library and Fortville Public Library based on each library's proportional share of the population in each library district compared to the total population in both library districts, based on the most recent federal decennial census. After the county fiscal body adopts a resolution under this subsection, before the transfer may be made, and not later than July 1, 2029, the Hancock County Public Library and Fortville Public Library shall each adopt a substantially similar resolution requesting that the transfer be made and provide certified copies to the county fiscal body. Upon receiving the certified copies, the county fiscal body shall make the transfer under this subsection.

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2023, SEC.14; P.L.68-2025, SEC.149; P.L.157-2026, SEC.135.
Ind. Code § 6-2.5-1-14.9 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-14.9
"Contractor"
Status: in_force

Sec. 14.9. "Contractor" means any person engaged in converting construction material into real property on behalf of another person. The term includes, but is not limited to, general or prime contractors, subcontractors, and specialty contractors.

As added by P.L.181-2016, SEC.15.
Ind. Code § 6-1.1-4-31.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-31.5
State conducted assessment or reassessment; notice; state contract with appraising firm; state review of contract; land values; contract payment; severability
Status: in_force

Sec. 31.5. (a) As used in this section, "department" refers to the department of local government finance.

(b) If the department makes a determination and informs local officials under section 31(c) of this chapter, the department may order a state conducted assessment or reassessment in the county subject to the time limitation in that subsection.

(c) If the department orders a state conducted assessment or reassessment in a county, the department shall assume the duties of the county assessor. Notwithstanding sections 15 and 17 of this chapter, a county assessor subject to an order issued under this section may not assess property or have property assessed for the assessment or under a county's reassessment plan prepared under section 4.2 of this chapter. Until the state conducted assessment or reassessment is completed under this section, the assessment or reassessment duties of the county assessor are limited to providing the department or a contractor of the department the support and information requested by the department or the contractor.

(d) Before assuming the duties of a county assessor, the department shall transmit a copy of the department's order requiring a state conducted assessment or reassessment to the county assessor, the county fiscal body, the county auditor, and the county treasurer. Notice of the department's actions must be published one (1) time in a newspaper of general circulation published in the county. The department is not required to conduct a public hearing before taking action under this section.

(e) A county assessor subject to an order issued under this section shall, at the request of the department or the department's contractor, make available and provide access to all:

(1) data;

(2) records;

(3) maps;

(4) parcel record cards;

(5) forms;

(6) computer software systems;

(7) computer hardware systems; and

(8) other information;

related to the assessment or reassessment of real property in the county. The information described in this subsection must be provided at no cost to the department or the contractor of the department. A failure to provide information requested under this subsection constitutes a failure to perform a duty related to an assessment or under a county's reassessment plan prepared under section 4.2 of this chapter and is subject to IC 6-1.1-37-2.

(f) The department may enter into a contract with a professional appraising firm to conduct an assessment or reassessment under this section. If a county entered into a contract with a professional appraising firm to conduct the county's assessment or reassessment before the department orders a state conducted assessment or reassessment in the county under this section, the contract:

(1) is as valid as if it had been entered into by the department; and

(2) shall be treated as the contract of the department.

(g) After receiving the report of assessed values from the appraisal firm acting under a contract described in subsection (f), the department shall give notice to the taxpayer and the county assessor, by mail, of the amount of the assessment or reassessment. The notice of assessment or reassessment:

(1) is subject to appeal by the taxpayer under section 31.7 of this chapter; and

(2) must include a statement of the taxpayer's rights under section 31.7 of this chapter.

(h) The department shall forward a bill for services provided under a contract described in subsection (f) to the auditor of the county in which the state conducted reassessment occurs. The county shall pay the bill under the procedures prescribed by subsection (i).

(i) A county subject to an order issued under this section shall pay the cost of a contract described in subsection (f), without appropriation, from the county property reassessment fund. A contractor may periodically submit bills for partial payment of work performed under the contract. Notwithstanding any other law, a contractor is entitled to payment under this subsection for work performed under a contract if the contractor:

(1) submits to the department a fully itemized, certified bill in the form required by IC 5-11-10-1 for the costs of the work performed under the contract;

(2) obtains from the department:

(A) approval of the form and amount of the bill; and

(B) a certification that the billed goods and services have been received and comply with the contract; and

(3) files with the county auditor:

(A) a duplicate copy of the bill submitted to the department;

(B) proof of the department's approval of the form and amount of the bill; and

(C) the department's certification that the billed goods and services have been received and comply with the contract.

The department's approval and certification of a bill under subdivision (2) shall be treated as conclusively resolving the merits of a contractor's claim. Upon receipt of the documentation described in subdivision (3), the county auditor shall immediately certify that the bill is true and correct without further audit and submit the claim to the county executive. The county executive shall allow the claim, in full, as approved by the department, without further examination of the merits of the claim in a regular or special session that is held not less than three (3) days and not more than seven (7) days after the date the claim is certified by the county fiscal officer if the procedures in IC 5-11-10-2 are used to approve the claim or the date the claim is placed on the claim docket under IC 36-2-6-4 if the procedures in IC 36-2-6-4 are used to approve the claim. Upon allowance of the claim by the county executive, the county auditor shall immediately issue a warrant or check for the full amount of the claim approved by the department. Compliance with this subsection constitutes compliance with IC 5-11-6-1, IC 5-11-10, and IC 36-2-6. The determination and payment of a claim in compliance with this subsection is not subject to remonstrance and appeal. IC 36-2-6-4(f) and IC 36-2-6-9 do not apply to a claim submitted under this subsection. IC 5-11-10-1.6(f) applies to a fiscal officer who pays a claim in compliance with this subsection.

(j) Notwithstanding IC 4-13-2, a period of seven (7) days is permitted for each of the following to review and act under IC 4-13-2 on a contract of the department entered into under this section:

(1) The commissioner of the Indiana department of administration.

(2) The director of the budget agency.

(3) The attorney general.

(k) If money in the county's property reassessment fund is insufficient to pay for an assessment or reassessment conducted under this section, the department may increase the tax rate and tax levy of the county's property reassessment fund to pay the cost and expenses related to the assessment or reassessment.

(l) The department or the contractor of the department shall use the land values determined under section 13.6 of this chapter for a county subject to an order issued under this section to the extent that the department or the contractor finds that the land values reflect the true tax value of land, as determined under this article and the rules of the department. If the department or the contractor finds that the land values determined for the county under section 13.6 of this chapter do not reflect the true tax value of land, the department or the contractor shall determine land values for the county that reflect the true tax value of land, as determined under this article and the rules of the department. Land values determined under this subsection shall be used to the same extent as if the land values had been determined under section 13.6 of this chapter. The department or the contractor of the department shall notify the county's assessing officials of the land values determined under this subsection.

(m) A contractor of the department may notify the department if:

(1) a county auditor fails to:

(A) certify the contractor's bill;

(B) publish the contractor's claim;

(C) submit the contractor's claim to the county executive; or

(D) issue a warrant or check for payment of the contractor's bill;

as required by subsection (i) at the county auditor's first legal opportunity to do so;

(2) a county executive fails to allow the contractor's claim as legally required by subsection (i) at the county executive's first legal opportunity to do so; or

(3) a person or an entity authorized to act on behalf of the county takes or fails to take an action, including failure to request an appropriation, and that action or failure to act delays or halts progress under this section for payment of the contractor's bill.

(n) The department, upon receiving notice under subsection (m) from a contractor of the department, shall:

(1) verify the accuracy of the contractor's assertion in the notice that:

(A) a failure occurred as described in subsection (m)(1) or (m)(2); or

(B) a person or an entity acted or failed to act as described in subsection (m)(3); and

(2) provide to the treasurer of state the department's approval under subsection (i)(2)(A) of the contractor's bill with respect to which the contractor gave notice under subsection (m).

(o) Upon receipt of the department's approval of a contractor's bill under subsection (n), the treasurer of state shall pay the contractor the amount of the bill approved by the department from money in the possession of the state that would otherwise be available for distribution to the county, including distributions of admissions taxes or wagering taxes.

(p) The treasurer of state shall withhold from the money that would be distributed under IC 4-33-12-6, IC 4-33-13-5, or any other law to a county described in a notice provided under subsection (m) the amount of a payment made by the treasurer of state to the contractor of the department under subsection (o). Money shall be withheld from any source payable to the county.

(q) Compliance with subsections (m) through (p) constitutes compliance with IC 5-11-10.

(r) IC 5-11-10-1.6(f) applies to the treasurer of state with respect to the payment made in compliance with subsections (m) through (p). This subsection and subsections (m) through (p) must be interpreted liberally so that the state shall, to the extent legally valid, ensure that the contractual obligations of a county subject to this section are paid. Nothing in this section shall be construed to create a debt of the state.

(s) The provisions of this section are severable as provided in IC 1-1-1-8(b).

As added by P.L.228-2005, SEC.12. Amended by P.L.146-2008, SEC.82; P.L.112-2012, SEC.22; P.L.86-2018, SEC.37; P.L.181-2023, SEC.2.
Ind. Code § 6-1.1-1-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-20
"Taxing district"
Status: in_force

Sec. 20. "Taxing district" means a geographic area within which property is taxed by the same taxing units and at the same total rate.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-25-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-3
Redemption warrant
Status: in_force

Sec. 3. (a) Except as provided in subsection (b), when real property is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser or purchaser's assignee in an amount equal to the amount received by the county treasurer for redemption.

(b) When real property sold under IC 6-1.1-24-6.1 is redeemed and the certificate of sale is surrendered to the county auditor, the auditor shall issue a warrant to the purchaser of the certificate of sale or the purchaser’s assignee in an amount equal to:

(1) the amount received by the county treasurer for redemption; minus

(2) if the certificate of sale was sold for less than the minimum bid under IC 6-1.1-24-5, an amount equal to the difference between the minimum bid under IC 6-1.1-24-5 and the amount for which the certificate was sold.

(c) The county auditor shall indorse the certificate and preserve it as a public record. If a certificate of sale is lost and the auditor is satisfied that the certificate did exist, the county auditor may make payment in the manner provided in this section.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.13; P.L.170-2003, SEC.9; P.L.169-2006, SEC.27; P.L.56-2012, SEC.13.
Ind. Code § 6-9-47.5-11 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-11
Expiration of tax
Status: in_force

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

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.113.
Ind. Code § 6-3.6-4-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-2-b
Tax rates; adoption; increasing; decreasing; rescinding
Status: in_force

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

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

Sec. 2. Subject to section 3 of this chapter, a tax rate authorized under 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 the other chapter. 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. Amended by P.L.68-2025, SEC.114.
Ind. Code § 6-9-50-10 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-10
Covenant
Status: repealed

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

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-9-2-10.3 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-10.3
Legalization of certain actions relating to insurance benefits taken before May 6, 2005
Status: in_force

Sec. 10.3. Actions taken before May 6, 2005, that would have been valid under section 10 of this chapter, as added by P.L.168-2005, are legalized and validated.

As added by P.L.220-2011, SEC.165.
Ind. Code § 6-8.1-9.5-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-1
Definitions
Status: in_force

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

(1) "Claimant agency" means:

(A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or

(B) a political subdivision that has an agreement with a clearinghouse established under section 3.5 of this chapter.

(2) "Clearinghouse" refers to a clearinghouse registered with the department under section 3.5(c) of this chapter.

(3) "Debtor" means any person or legal entity that is delinquent in paying a debt to a claimant agency that has not been adjudicated, satisfied by court order, set aside by court order, or discharged in bankruptcy.

(4) "Debt" means any liquidated amount owed and due to a Title IV-D agency of another state, or to any claimant agency which has accrued through contract, subrogation, assignment for purposes of collection, tort, operation of law, or any other legal theory, regardless of whether there is an outstanding judgment for that sum.

(5) "Investment pool" has the meaning set forth in IC 5-13-9-11.

(6) "Political subdivision" has the meaning set forth in IC 36-1-2-13.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.3; P.L.277-2003, SEC.1; P.L.239-2017, SEC.24; P.L.117-2018, SEC.5.
Ind. Code § 6-9-37-3 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-3
Imposition
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

(c) The tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

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

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

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

As added by P.L.214-2005, SEC.46. Amended by P.L.175-2018, SEC.24; P.L.9-2024, SEC.248.
Ind. Code § 6-1.1-1-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-23
Gender pronoun; singular nouns
Status: in_force

Sec. 23. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.

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

[1975 Property Tax Recodification Citation: New.]

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

Sec. 1. This chapter applies only after December 31, 2018, to the rental of taxable heavy rental equipment.

As added by P.L.188-2018, SEC.3.
Ind. Code § 6-1.1-6.7-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-12
Signs
Status: in_force

Sec. 12. The owner of a parcel of land that is classified as a filter strip is encouraged to mark the parcel with a minimum of four (4) signs. The owner shall place the signs on the boundaries of the parcel at the points that are the most conspicuous to the public.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-6-1.1-603 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-603
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.9; Acts 1980, P.L.51, SEC.28. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-2.5-50 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-50
Issuance of license
Status: in_force

Sec. 50. If the application and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-6-4 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-4
Funds; deposit; audit
Status: in_force

Sec. 4. All funds coming into possession of the board of managers shall be deposited, held, secured, invested, and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the board of managers are subject to audit and supervision by the state board of accounts.

As added by Acts 1978, P.L.49, SEC.1.
Ind. Code § 6-1.1-22.5-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-14
Settlement and distribution of tax collections; separate general fund account for penalties; use of account
Status: in_force

Sec. 14. (a) Subject to subsection (b), not later than fifty-one (51) days after the due date of a provisional or reconciling statement under this chapter, the county auditor shall:

(1) file with the state comptroller a report of settlement; and

(2) distribute tax collections to the appropriate taxing units.

(b) The county treasurer shall:

(1) place in a separate account in the county general fund penalties collected as a result of late payments on statements issued under this chapter for the payment of property taxes;

(2) use the account only to defray the costs of mailing or transmission of statements under this chapter; and

(3) deposit additional funds, if any, remaining in the account after the payment of costs of mailing or transmission of statements under this chapter in the county's property reassessment fund established under IC 6-1.1-4-27.5.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.89-2010, SEC.6; P.L.9-2024, SEC.173.
Ind. Code § 6-3.6-7-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-3
Permitted purposes for special purpose rates; repayment of bonds or leases; balance transfer to county highway fund
Status: in_force

Sec. 3. (a) A separate tax rate is permitted under this chapter for each of the special purposes set forth in this chapter.

(b) The rate permitted under the section in this chapter authorizing the special purpose tax rate may include a rate to repay bonds issued or leases entered into for the special purpose. However, for a bond or lease entered into after December 31, 2015, the term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years, unless the section in this chapter authorizing the special purpose tax rate specifies a different term. The adopting body shall provide a notice to the budget agency, the department of local government finance, and the department of state revenue specifying that the date for the termination of the tax rate has occurred.

(c) If the section in this chapter authorizing the special purpose tax rate does not specify what to do with money accumulated from the tax after:

(1) the redemption of bonds issued; or

(2) the final payment of lease rentals due under a lease entered into under this section;

the money accumulated shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.57.
Ind. Code § 6-3-4-8.2 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-8.2
Income withholding; gambling winnings; inflation adjustment
Status: in_force

Sec. 8.2. (a) Each person in Indiana who is required under the Internal Revenue Code to withhold federal tax from winnings shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department.

(b) In addition to amounts withheld under subsection (a), every person engaged in a gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) and making a payment in the course of the gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) of:

(1) winnings (not reduced by the wager) valued at two thousand dollars ($2,000) or more from slot machine play; or

(2) winnings (reduced by the wager) valued at two thousand dollars ($2,000) or more from a keno game;

shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. The department's instructions must provide that amounts withheld shall be paid to the department on the twenty-fourth calendar day of each month. Any taxes collected during the month but after the day on which the taxes are required to be paid shall be paid to the department at the same time the following month's taxes are due. Slot machine and keno winnings from a gambling operation (as defined in IC 4-33-2-10) or a gambling game (as defined in IC 4-35-2-5) that are reportable for federal income tax purposes shall be treated as subject to withholding under this section, even if federal tax withholding is not required.

(c) The adjusted gross income tax due on prize money or prizes:

(1) received from a winning lottery ticket purchased under IC 4-30; and

(2) exceeding two thousand dollars ($2,000) in value;

shall be deducted and retained at the time and in the amount described in withholding instructions issued by the department, even if federal withholding is not required.

(d) In addition to the amounts withheld under subsection (a), a qualified organization (as defined in IC 4-32.3-2-31(a)) that awards a prize under IC 4-32.3 exceeding two thousand dollars ($2,000) in value shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. The department's instructions must provide that amounts withheld shall be paid to the department before the close of the business day following the day the winnings are paid, actually or constructively.

(e) For 2027 and later, if the amount for which a payor is required to provide a statement to a recipient under Section 6041 of the Internal Revenue Code is increased to reflect inflation as provided in Section 6041(h) of the Internal Revenue Code, the amounts under subsections (b), (c), and (d) shall be the amount increased to reflect inflation.

As added by P.L.28-1997, SEC.16. Amended by P.L.192-2002(ss), SEC.82; P.L.91-2006, SEC.8; P.L.182-2009(ss), SEC.200; P.L.212-2018(ss), SEC.24; P.L.58-2019, SEC.22; P.L.128-2026, SEC.20.
Ind. Code § 6-9-44-3 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-3
Imposition of tax by ordinance; separate hearing
Status: in_force

Sec. 3. (a) The fiscal body of the city may adopt an ordinance on or before December 31, 2023, to impose an excise tax, known as the city food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the city may adopt an ordinance under this subsection only after the fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the city food and beverage tax is the only substantive issue on the agenda for that public hearing.

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

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

As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.94.
Ind. Code § 6-7-2-2 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-2
"Distributor"
Status: in_force

Sec. 2. As used in this chapter, "distributor" means a person who:

(1) manufactures, sells, barters, exchanges, or distributes taxable products in Indiana to retail dealers for the purpose of resale;

(2) purchases taxable products directly from a manufacturer of taxable products; or

(3) purchases for resale taxable products from a wholesaler, jobber, or distributor outside of Indiana who is not a distributor holding a license issued under this chapter.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.103.
Ind. Code § 6-9-57-3 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-3
Authorization to impose tax
Status: in_force

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

(1) The day specified in the ordinance.

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

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-1.1-22-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-11
Lienholders; payment of delinquent taxes; penalties and costs
Status: in_force

Sec. 11. A holder of a lien of record on any real property on which taxes are delinquent may pay the delinquent taxes, penalties, and cost. The amount so paid is an additional lien on the real property in favor of the lienholder and is collectible, with interest at ten percent (10%) per annum from the time of payment, in the same manner as the original lien.

[Pre-1975 Property Tax Recodification Citation: 6-1-52-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.169-2006, SEC.11.
Ind. Code § 6-8-11-21 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-21
Transfer of account
Status: in_force

Sec. 21. If an individual:

(1) who was employed by an employer that participated in a medical care savings account program; and

(2) whose employment was terminated;

becomes employed with a different employer that participates in a medical care savings account program, the individual may transfer the medical care savings account that was established for the individual's benefit by the former employer to the account administrator of the new employer.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-6-1.1-1206 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1206
Suit against state to resolve tax dispute; jurisdiction; limitation
Status: in_force

Sec. 1206. A person who claims that any gasoline tax, penalty, or interest was erroneously or illegally collected, or that a refund was wrongfully denied may initiate a suit against the state. The tax court has original jurisdiction of the suit, which must be commenced within three (3) years from:

(1) the date of payment of the tax, penalty, or interest; or

(2) the date of final rejection by the administrator of a refund claim.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.16; Acts 1980, P.L.51, SEC.52; P.L.291-1985, SEC.9.
Ind. Code § 6-6-5.5-12 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-12
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-3.1-30.5-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-5
"State tax liability"
Status: in_force

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

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

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

(3) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

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

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.154-2020, SEC.20.
Ind. Code § 6-8.1-8-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-6
Receivership; court order; appeal
Status: in_force

Sec. 6. (a) If a person does not pay a tax payment within sixty (60) days of the date that the particular payment is due, the department may have a receiver appointed by the circuit or superior court of the county in which the taxpayer resides or is domiciled. Upon motion by the department for a receiver, the court shall appoint a receiver if the court finds that one of the listed taxes is due and has not been paid within sixty (60) days of its due date. A receiver appointed under this section may, in place of the taxpayer:

(1) bring and defend any action;

(2) take possession of all property;

(3) receive all funds;

(4) collect any debts owed to the taxpayer; and

(5) perform all other functions and duties prescribed for receivers under Indiana law or under special authority granted by the court.

(b) Within ten (10) days after the court order granting or refusing a receiver's appointment, either party may appeal the order to the tax court. However, if the taxpayer makes the appeal, he must furnish bond in an amount sufficient to cover the payment of any costs or damages resulting from the appeal and to cover the amount of the bond the receiver would be required to file. As long as the appeal is in process, the receiver's powers are suspended.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985, SEC.11.
Ind. Code § 6-6-11-11 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-11
Reductions in tax; age of boat
Status: in_force

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, the boat excise tax due for a year may not be reduced to less than six dollars ($6) for a Class 2 boat or two dollars ($2) for a Class 1 boat.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.18; P.L.71-1991, SEC.2; P.L.256-2017, SEC.75; P.L.178-2019, SEC.27.
Ind. Code § 6-3.6-7-12.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-12.5
Jennings County; additional rate for county jail and related buildings and parking facilities; use of additional revenue; county jail revenue fund
Status: in_force

Sec. 12.5. (a) This section applies to Jennings 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).

Before the county council may adopt an ordinance and make a determination under this subsection, the county council must first study the feasibility of, the need for, and the desire of contiguous counties to establish a regional single gender jail.

(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%);

(10) six-tenths percent (0.6%); or

(11) sixty-five hundredths percent (0.65%).

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

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

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

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

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

(e) The tax rate under this section may be imposed beginning on the effective date of the ordinance as provided in IC 6-3.6-3-3 and until the date specified in subsection (d).

(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) 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.184-2018, SEC.5.
Ind. Code § 6-6-4.1-22 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-22
Carriers; interest on nonpayment
Status: in_force

Sec. 22. (a) If a carrier:

(1) fails to file a return for taxes due under this chapter;

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

(3) incurs a deficiency upon a determination by the department;

the carrier is subject to interest on the nonpayment.

(b) The interest for a failure described in subsection (a) is the rate of interest calculated under the interest provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.

As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001, SEC.14; P.L.218-2017, SEC.55.
Ind. Code § 6-1.1-18-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-15
Expired
Status: repealed

As added by P.L.257-2013, SEC.12. Expired 7-1-2016 by P.L.257-2013, SEC.12.
Ind. Code § 6-3.1-26-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-9
"State tax liability"
Status: in_force

Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

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

(2) IC 27-1-18-2 (the insurance premiums tax); and

(3) IC 6-5.5 (the financial institutions tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

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

As added by P.L.224-2003, SEC.197. Amended by P.L.154-2020, SEC.19.
Ind. Code § 6-1.1-12-34 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-34
Deduction for geothermal energy heating or cooling device; limitations
Status: in_force

Sec. 34. (a) For purposes of this section, "geothermal energy heating or cooling device" means a device that is installed after December 31, 1981, and is designed to utilize the natural heat from the earth to provide hot water, produce electricity, or generate heating or cooling.

(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a geothermal energy heating or cooling device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of: (1) the assessed value of the real property or mobile home with the geothermal heating or cooling device; minus (2) the assessed value of the real property or mobile home without the geothermal heating or cooling device.

(c) The deduction provided by this section applies only if the property owner:

(1) owns the real property or mobile home; or

(2) is buying the real property or mobile home under contract;

on the date the statement is filed under section 35.5 of this chapter.

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

(e) This section expires January 1, 2027.

As added by Acts 1981, P.L.71, SEC.2. Amended by P.L.144-2008, SEC.33; P.L.68-2025, SEC.41.
Ind. Code § 6-1.1-4-39 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-39
Assessment of rental property and mobile homes; low income rental housing exclusion; appraisal approach; burden of proof
Status: in_force

Sec. 39. (a) For assessment dates after February 28, 2005, except as provided in subsections (c) and (e), the true tax value of real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more and that has more than four (4) rental units is the lowest valuation determined by applying each of the following appraisal approaches:

(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation together with estimates of the losses in value that have taken place due to wear and tear, design and plan, or neighborhood influences.

(2) Sales comparison approach, using data for generally comparable property.

(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.

(b) The gross rent multiplier method is the preferred method of valuing:

(1) real property that has at least one (1) and not more than four (4) rental units; and

(2) mobile homes assessed under IC 6-1.1-7.

(c) A township assessor (if any) or the county assessor is not required to appraise real property referred to in subsection (a) using the three (3) appraisal approaches listed in subsection (a) if the assessor and the taxpayer agree before notice of the assessment is given to the taxpayer under section 22 of this chapter to the determination of the true tax value of the property by the assessor using one (1) of those appraisal approaches.

(d) To carry out this section, the department of local government finance may adopt rules for assessors to use in gathering and processing information for the application of the income capitalization method and the gross rent multiplier method. If a taxpayer wishes to have the income capitalization method or the gross rent multiplier method used in the initial formulation of the assessment of the taxpayer's property, the taxpayer must submit the necessary information to the assessor not later than the assessment date. However, the taxpayer is not prejudiced in any way and is not restricted in pursuing an appeal, if the data is not submitted by the assessment date. A taxpayer must verify under penalties for perjury any information provided to the township or county assessor for use in the application of either method. All information related to earnings, income, profits, losses, or expenditures that is provided to the assessor under this section is confidential under IC 6-1.1-35-9 to the same extent as information related to earnings, income, profits, losses, or expenditures of personal property is confidential under IC 6-1.1-35-9.

(e) The true tax value of low income rental property (as defined in section 41 of this chapter) is not determined under subsection (a). The assessment method prescribed in section 41 of this chapter is the exclusive method for assessment of that property. This subsection does not impede any rights to appeal an assessment.

(f) Notwithstanding IC 6-1.1-4-4.5, for assessment dates beginning after December 31, 2023, the county assessor or township assessor making the assessment shall perform an assessment of property qualifying under subsection (a) annually, and for each assessment year, perform a valuation of the property qualifying under subsection (a) using each of the appraisal approaches in subsection (a)(1) through (a)(3) and annually report to the taxpayer each of the values under those approaches as determined by the assessor on a form as prescribed under subsection (i). The assessor shall use the department cost schedules without additional modifiers, adjustments, or other trending factors beyond the location cost multiplier adjustments developed by the department for the cost schedules used under this section. The use of locally developed cost schedules, location cost multipliers, and market or trending adjustments is prohibited.

(g) The county assessor or township assessor making the assessment of property qualifying under subsection (a) has the burden of proof to establish that the assessed value is the lowest value of those determined using the three (3) appraisal approaches performed by the county assessor or township assessor regardless of the percentage change in the assessed value.

(h) Upon request of the taxpayer, the county assessor or township assessor making the assessment shall provide an explanation to the taxpayer concerning how the assessed value of the property was calculated.

(i) The department shall prescribe a specific form for property qualifying under subsection (a).

As added by P.L.1-2004, SEC.8 and P.L.23-2004, SEC.9. Amended by P.L.199-2005, SEC.3; P.L.146-2008, SEC.85; P.L.146-2012, SEC.2; P.L.111-2014, SEC.15; P.L.236-2023, SEC.18; P.L.156-2024, SEC.6.
Ind. Code § 6-1.1-22.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-5
"Tax liability"
Status: in_force

Sec. 5. As used in this chapter, "tax liability" includes liability for special assessments and refers to liability for property taxes after the application of all allowed deductions and credits.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-9-35-5 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-5
Imposition; deadline; rate; conditions; ordinance
Status: in_force

Sec. 5. (a) Except as provided in subsection (d), the fiscal body of a county may adopt an ordinance not later than June 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere within the county.

(b) Except as provided in subsection (d), if the county in which the municipality is located has adopted an ordinance imposing an excise tax under subsection (a), the fiscal body of a municipality may adopt an ordinance not later than September 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere within the municipality.

(c) The rate of the tax imposed under this chapter equals one percent (1%) of the gross retail income on the transaction. With respect to an excise tax in the municipalities set forth in IC 6-9-27-1(1) (Mooresville), IC 6-9-27-1(3) (Plainfield), IC 6-9-27-1(4) (Brownsburg), IC 6-9-27-1(5) (Avon), and IC 6-9-27-1(6) (Martinsville), the excise tax imposed by the county is in addition to the food and beverage tax imposed by those municipalities. With respect to an excise tax imposed by a county under subsection (a), the excise tax imposed by a municipality under subsection (b) is in addition to the food and beverage tax imposed by the county in which the municipality is located. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5, IC 6-9-27, or this chapter.

(d) If the Marion County city-county council does not adopt all the ordinances required to be adopted by it under IC 5-1-17-25 on or before June 30, 2005, the counties and municipalities described in section 1 of this chapter are no longer subject to the provisions of this chapter. In that event, the fiscal body of the county or municipality may not adopt an ordinance to impose the excise tax authorized by this chapter, and any ordinance adopted by the fiscal body under subsection (a) or (b) is no longer effective.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.1-40-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-2
"Physician"
Status: in_force

Sec. 2. As used in this chapter, "physician" means an individual who is licensed to practice medicine in Indiana under IC 25-22.5.

As added by P.L.203-2023, SEC.3.
Ind. Code § 6-4.1-9-11 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-11
Action for failure to pay inheritance tax; payment of tax after prosecution
Status: in_force

Sec. 11. (a) If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax. This action must be commenced within ten (10) years after the date of the order imposing the tax unless the court or the department of state revenue, whichever is applicable, has not complied with IC 6-4.1-5-11. Every person who is liable for the inheritance tax is liable to the department of state revenue for payment of the tax. The amounts collected under this section shall be distributed under section 6 of this chapter.

(b) When an action has been successfully prosecuted under this section, the person who is liable for the inheritance tax due from any property which is subject to the inheritance tax shall then pay the amount due from the person to the department of state revenue.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.26-1985, SEC.12; P.L.60-1996, SEC.1; P.L.79-2017, SEC.47.
Ind. Code § 6-8-8-3 — Indiana Code / Title 6 / Article 8 / Chapter 8 / Section 6-8-8-3
Conflicting laws
Status: in_force

Sec. 3. All laws in conflict with or in limitation of this chapter are superseded by this chapter.

Formerly: Acts 1951, c.180, s.3. As amended by P.L.2-1988, SEC.40.
Ind. Code § 6-9-24-5 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-5
Rate of tax
Status: in_force

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

As added by P.L.111-1987, SEC.1.
Ind. Code § 6-1.1-48-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-14
Hearing; notice
Status: in_force

Sec. 14. (a) Before a designating body can designate an area as an urban agricultural zone, the designating body must set a date and time for a public hearing on the application of a qualifying farmer to have an area designated as an urban agricultural zone.

(b) At least thirty (30) days before a hearing held under this section, the designating body shall publish notice of the hearing in a newspaper of general circulation in the municipality containing the land that a qualifying farmer proposes be designated as an urban agricultural zone. The notice shall state the time, location, date, and purpose of the hearing.

(c) A designating body may continue a hearing under this section to another date.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-31-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-2
Authorization to adopt rules; prescribe and amend forms; authorization to enforce use of forms prescribed
Status: in_force

Sec. 2. (a) The department of local government finance may:

(1) adopt rules in the manner prescribed in IC 4-22-2; and

(2) prescribe forms, including property tax forms, property tax returns, and notice forms.

(b) The department of local government finance may, through the Indiana archives and records administration, amend at any time the forms that the department of local government finance prescribes under this article.

(c) The department of local government finance may enforce the use of forms that the department of local government finance prescribes under this article.

(d) The department of local government finance may enforce the manner of submission for forms that the department of local government finance prescribes under this article.

(e) Forms that were prescribed by the department of local government finance and approved by the Indiana archives and records administration before July 1, 2016, are legalized and validated.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.24; P.L.90-2002, SEC.218; P.L.203-2016, SEC.13; P.L.236-2023, SEC.50.
Ind. Code § 6-1.1-12-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-28
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-1-5 part; 6-1-7-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1979, P.L.52, SEC.5.
Ind. Code § 6-1.1-8-35 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-35
Indefinite-situs distributable property of railcar companies; distributable property of certain railroads; computation of tax; disposition of tax proceeds
Status: in_force

Sec. 35. (a) Each year the department of local government finance shall tax:

(1) the indefinite-situs distributable property of railcar companies; and

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

The department of local government finance shall compute the tax on a railcar company's indefinite-situs distributable property based upon the average property tax rate in this state. The average property tax rate in this state for a year equals (A) the total of the property taxes in this state that will come due during that year divided by (B) the total net assessed valuation of property in this state for the preceding year's assessment. The department of local government finance shall base its computation of the average property tax rate for a year upon information which is available to the department as of December 31 of the preceding year. The department of local government finance shall compute the tax on a railroad company's distributable property based upon the average property tax rate that is imposed by taxing districts that are located in any county in which a railroad company, that is taxed under this section, provides railroad services. The average property tax rate of taxing districts that are located in any county in which a railroad company that is taxed under this section equals (i) the total of the property taxes in those taxing districts that will come due during that year divided by (ii) the total net assessed valuation of property in those districts for the preceding year's assessment. The department of local government finance shall base its computation on the average property tax rate for a year upon information which is available to the board as of December 31 of the preceding year.

(b) The department of local government finance shall certify the tax it imposes on indefinite-situs distributable property of railcar companies and a railroad company's distributable property taxed under this section to the department of state revenue. Each of those companies shall pay the tax to the department of state revenue on or before December 31of the year the assessment is made. If one (1) of those companies does not pay the tax when it is due, the company shall pay a penalty, in addition to the tax, equal to twenty-five percent (25%) of the delinquent tax. When the tax imposed on indefinite-situs distributable property of railcar companies by this chapter becomes delinquent, the department of state revenue shall proceed with the collection of the delinquent tax and penalty in accordance with the provisions of IC 6-8.1-8.

(c) The department of state revenue shall promptly deposit all amounts collected under this section that are derived from indefinite-situs distributable property of railcar companies in the state treasury for credit to the commuter rail service fund established by IC 8-3-1.5-20.5 to be used as provided in IC 8-3-1.5-20.5(c).

(d) The department of state revenue shall promptly deposit all amounts collected under this section from a railroad company in the state treasury for credit to the electric rail service fund established by IC 8-3-1.5-20.6.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.50, SEC.1; Acts 1981, P.L.66, SEC.9; Acts 1981, P.L.67, SEC.3; Acts 1982, P.L.43, SEC.4; P.L.73-1983, SEC.6; P.L.59-1985, SEC.8; P.L.253-1999, SEC.1; P.L.291-2001, SEC.232; P.L.90-2002, SEC.81; P.L.85-2011, SEC.1; P.L.38-2021, SEC.16.
Ind. Code § 6-9-36-5 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-5
Transactions taxed
Status: in_force

Sec. 5. Transactions described in section 4(1) of this chapter include transactions in which food or beverage is:

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

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

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

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

As added by P.L.214-2005, SEC.45.
Ind. Code § 6-9-9-4 — Indiana Code / Title 6 / Article 9 / Chapter 9 / Section 6-9-9-4
Exceptions
Status: in_force

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

[Pre-Local Government Recodification Citation: 18-7-18-11 part.]

As added by Acts 1980, P.L.8, SEC.62. Amended by P.L.86-1993, SEC.6.
Ind. Code § 6-1.1-42-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-28
Amount of deduction
Status: in_force

Sec. 28. (a) Subject to this section and section 34 of this chapter, the amount of the deduction which the property owner is entitled to receive under this chapter for a particular year equals the product of:

(1) the increase in the assessed value resulting from the remediation and redevelopment in the zone or the location of personal property in the zone, or both; multiplied by

(2) the percentage determined under subsection (b).

(b) The percentage to be used in calculating the deduction under subsection (a) is as follows:

(1) For deductions allowed over a three (3) year period:

YEAR OF DEDUCTION

PERCENTAGE

1st

100%

2nd

66%

3rd

33%

(2) For deductions allowed over a six (6) year period:

YEAR OF DEDUCTION

PERCENTAGE

1st

100%

2nd

85%

3rd

66%

4th

50%

5th

34%

6th

17%

(3) For deductions allowed over a ten (10) year period:

YEAR OF DEDUCTION

PERCENTAGE

1st

100%

2nd

95%

3rd

80%

4th

65%

5th

50%

6th

40%

7th

30%

8th

20%

9th

10%

10th

5%

(c) The amount of the deduction determined under subsection (a) shall be adjusted in accordance with this subsection in the following circumstances:

(1) If a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 occurs within the particular period of the deduction, the amount determined under subsection (a)(1) shall be adjusted to reflect the percentage increase or decrease in assessed valuation that resulted from the reassessment.

(2) If an appeal of an assessment is approved that results in a reduction of the assessed value of the redeveloped or rehabilitated property, the amount of any deduction shall be adjusted to reflect the percentage decrease that resulted from the appeal.

(3) The amount of the deduction may not exceed the limitations imposed by the designating body under section 23 of this chapter.

(4) The amount of the deduction must be proportionally reduced by the proportionate ownership of the property by a person that:

(A) has an ownership interest in an entity that contributed; or

(B) has 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.

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

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.9; P.L.90-2002, SEC.285; P.L.219-2007, SEC.86; P.L.112-2012, SEC.49; P.L.203-2016, SEC.19; P.L.86-2018, SEC.66.
Ind. Code § 6-3.1-29-21 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-21
Claiming tax credit
Status: in_force

Sec. 21. To receive the credit awarded by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department a copy of the commission's determination required under section 19 of this chapter, a copy of the taxpayer's certificate of compliance issued under section 19 of this chapter, and all information that the department determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-1.1-18.5-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-32
Maximum permissible ad valorem property tax levy; Shelby County solid waste management district
Status: in_force

Sec. 32. (a) This section applies only to the Shelby County solid waste management district.

(b) The board of directors of the solid waste management district may, upon approval by the county executive, submit a petition to the department of local government finance for an increase in the solid waste management district's maximum permissible ad valorem property tax levy for property taxes due and payable in 2026. A petition must be submitted not later than September 1, 2025.

(c) If a petition is submitted under subsection (b), the department of local government finance shall increase the solid waste management district's maximum permissible ad valorem property tax levy for property taxes due and payable in 2026. The amount of the increase under this section is equal to the difference between:

(1) the lesser of:

(A) the solid waste management district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025; or

(B) the ad valorem property tax levy adopted for the solid waste management district by the county fiscal body for property taxes first due and payable in 2025; and

(2) the solid waste management district's ad valorem property tax levy as certified by the department of local government finance for property taxes first due and payable in 2025.

(d) The adjustment under this section is a temporary, one (1) time increase to the solid waste management district's maximum permissible ad valorem property tax levy.

(e) This section expires June 30, 2028.

As added by P.L.230-2025, SEC.47.
Ind. Code § 6-1.1-2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-1
Property subject to tax
Status: in_force

Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-1.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.1-4-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-7
Pass through entity; shareholder, partner, or member
Status: in_force

Sec. 7. (a) If a pass through entity does not have state income tax liability against which the research expense tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a research expense tax credit equal to:

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

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

(b) The credit provided under subsection (a) is in addition to a research expense tax 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 a credit under this chapter for the same qualified research expenses.

As added by P.L.57-1990, SEC.6. Amended by P.L.193-2005, SEC.15.
Ind. Code § 6-3.1-21-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-7
Repealed
Status: repealed

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-4.1-8-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-3
Sale of property to pay decedent's debts
Status: reserved

Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent's death, the personal representative of the decedent's estate or the trustee of property transferred by the decedent may sell property transferred by the decedent. The personal representative or trustee may sell the property in the same manner that he is authorized to sell property to pay the decedent's debts.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-78.1-5 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-1.1-24-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-4
Notice of sale to owner; other notices; listing of properties on tax sale record
Status: in_force

Sec. 4. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter.

(b) Not less than twenty-one (21) days before the earliest date on which the application for judgment and order for sale of real property eligible for sale may be made, the county auditor shall send a notice of the sale by certified mail, return receipt requested, and by first class mail to:

(1) the owner of record of real property with a single owner; or

(2) at least one (1) of the owners, as of the date of certification, of real property with multiple owners;

at the last address of the owner for the property as indicated in the transfer book records of the county auditor under IC 6-1.1-5-4 on the date that the tax sale list is certified. If both notices are returned, the county auditor shall take an additional reasonable step to notify the property owner, if the county auditor determines that an additional reasonable step to notify the property owner is practical. The county auditor shall prepare the notice in the form prescribed by the state board of accounts. The notice must set forth the key number, if any, of the real property and a street address, if any, or other common description of the property other than a legal description. The notice must include the statement set forth in section 2(b)(4) of this chapter. With respect to a tract or an item of real property that is subject to sale under this chapter after October 31, 2023, and before November 1, 2024, the notice must include a statement declaring whether an ordinance adopted under IC 6-1.1-37-16 is in effect in the county and, if applicable, an explanation of the circumstances in which interest and penalties on the delinquent taxes and special assessments will be waived. The county auditor must present proof of this mailing to the court along with the application for judgment and order for sale. Failure by an owner to receive or accept the notice required by this section does not affect the validity of the judgment and order. The owner of real property shall notify the county auditor of the owner's correct address. The notice required under this section is considered sufficient if the notice is mailed to the address or addresses required by this section.

(c) On or before the day of sale, the county auditor shall list, on the tax sale record required by IC 6-1.1-25-8, all properties that will be offered for sale.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1987, SEC.5; P.L.89-1987, SEC.2; P.L.87-1987, SEC.4; P.L.55-1988, SEC.11; P.L.60-1988, SEC.8; P.L.83-1989, SEC.7; P.L.39-1994, SEC.6; P.L.139-2001, SEC.4; P.L.169-2006, SEC.18; P.L.89-2007, SEC.2; P.L.56-2012, SEC.3; P.L.5-2015, SEC.16; P.L.247-2015, SEC.13; P.L.251-2015, SEC.4; P.L.236-2023, SEC.45.
Ind. Code § 6-9-29-1.4 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-1.4
"City"
Status: in_force

Sec. 1.4. As used in this article, "city" means a first class city, second class city, or third class city as classified under IC 36-4-1-1.

As added by P.L.157-2026, SEC.178.
Ind. Code § 6-1.1-19-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-12
Repealed
Status: repealed

As added by P.L.276-2003, SEC.2. Amended by P.L.1-2005, SEC.91. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-1.1-20.3-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-13
Petition for termination of distressed status; conditions for termination
Status: in_force

Sec. 13. (a) If an emergency manager of a distressed political subdivision files a petition with the board for termination of the political subdivision's status as a distressed political subdivision, the board shall conduct a public hearing on the question of whether to terminate the political subdivision's status as a distressed political subdivision.

(b) In the case of a political subdivision designated as distressed under this chapter, the board shall terminate the political subdivision's status as a distressed political subdivision if the board finds that the conditions found in section 6.5 of this chapter are no longer applicable to the political subdivision and all the following conditions are met:

(1) The political subdivision has achieved and maintained financial solvency for a period of at least two (2) years, including the following:

(A) Maintaining a structurally balanced budget for at least two (2) years.

(B) Having no unpaid or past due critical contractual financial obligations or vendor payments.

(2) The political subdivision has a fiscal plan that maintains financial solvency for a period of at least five (5) years after the termination of its distressed status.

(3) The political subdivision meets all other conditions identified by the board.

(4) The board determines that the political subdivision is financially stable.

(c) Notwithstanding subsection (b), in the case of a township designated as distressed under section 6.7 of this chapter, the board shall terminate the township's status as a distressed political subdivision if the board finds that the township's township assistance property tax rate (as defined in section 6.7(a) of this chapter) for the current calendar year is not more than the result of:

(1) the statewide average township assistance property tax rate (as determined by the department of local government finance) for property taxes first due and payable in the preceding year; multiplied by

(2) twelve (12).

(d) Notwithstanding any other section of this chapter, not later than ninety (90) days after taking office, a new executive of a distressed political subdivision may petition the board for suspension of the political subdivision's distressed status. In the case of a political subdivision designated as distressed under section 6.5 of this chapter, the executive must include in its petition a written plan to resolve the applicable issues described in section 6.5 of this chapter. In the case of a township designated as distressed under section 6.7 of this chapter, the executive must include in its petition a written plan to lower the township's township assistance property tax rate (as defined in section 6.7(a) of this chapter). If the board approves the executive's written plan, the board may suspend the political subdivision's distressed status for one hundred eighty (180) days. Suspension under this chapter terminates automatically upon expiration of the one hundred eighty (180) day period. The board may consider a petition to terminate the political subdivision's distressed status during a period of suspension.

As added by P.L.145-2012, SEC.14. Amended by P.L.257-2013, SEC.27; P.L.234-2013, SEC.7; P.L.2-2014, SEC.25; P.L.249-2015, SEC.16; P.L.241-2017, SEC.15; P.L.213-2018(ss), SEC.12.
Ind. Code § 6-7-1-6 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-6
"Distributor"
Status: in_force

Sec. 6. As used in this chapter, "distributor" means and includes every person who sells, barters, exchanges, or distributes cigarettes in the state of Indiana to retail dealers for the purpose of resale, or who purchases cigarettes directly from a manufacturer of cigarettes, or who purchases for resale cigarettes directly from a manufacturer of cigarettes, or from a wholesaler, jobber, or distributor outside of the state of Indiana who is not a distributor holding a registration certificate issued under this chapter.

Formerly: Acts 1947, c.222, s.6. As amended by P.L.2-1988, SEC.22; P.L.128-2026, SEC.35.
Ind. Code § 6-4.1-12-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-5
Compromise agreements concerning tax or interest on delinquency
Status: reserved

Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of this section exists, the department of state revenue may, with the advice and approval of the attorney general, enter into a compromise agreement concerning the amount of any inheritance tax, or interest charges on delinquent inheritance tax, to be collected under this article. The department may enter into such an agreement with the personal representative of a decedent's estate or with the transferee of property transferred by the decedent.

(b) The department may enter into a compromise agreement under this section only if the department and the attorney general believe that a substantial doubt exists as to:

(1) the right to impose the tax under applicable Indiana law;

(2) the constitutionality, under either the Indiana or United States Constitutions, of the imposition of the tax;

(3) the correct value of property transferred under a taxable transfer;

(4) the correct amount of tax due;

(5) the collectability of the tax; or

(6) whether the decedent was a resident or a non-resident of this state.

(c) After payment of the inheritance tax agreed to by the parties to a compromise agreement entered into under this section, the issue of the amount of tax to be collected may be reopened only if the agreement was entered into fraudulently.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-3.1-34-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-7
"Qualified investment"
Status: in_force

Sec. 7. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures that are:

(1) for the redevelopment or rehabilitation of real property located within a qualified redevelopment site; and

(2) approved by the corporation before the expenditure is made.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-1.1-9-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-5
Petition for review; changing tax duplicate
Status: in_force

Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until the adjustments are finally determined on review and appeal.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-4.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-8-2 — Indiana Code / Title 6 / Article 9 / Chapter 8 / Section 6-9-8-2
Tax levy on business of renting or furnishing lodgings
Status: in_force

Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnished for a consideration.

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

(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically, and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5.

(d) If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may determine by rule.

(e) If the tax is paid to the department of state revenue, the amounts received from this tax shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller.

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

As added by Acts 1980, P.L.8, SEC.60. Amended by P.L.19-1986, SEC.23; P.L.108-1987, SEC.9; P.L.86-1993, SEC.1; P.L.67-1997, SEC.9; P.L.175-2018, SEC.8; P.L.9-2024, SEC.225.
Ind. Code § 6-3-6-13 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-13
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.613. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-18-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-13
Repealed
Status: repealed

[Pre-2006 Education Finance Recodification Citations: subsection (a) formerly 21-2-15-11(b); subsection (b) formerly 21-2-15-11(c); subsection (c) formerly 21-2-15-11(d).]

As added by P.L.2-2006, SEC.44. Amended by P.L.219-2007, SEC.53. Repealed by P.L.137-2012, SEC.32.
Ind. Code § 6-2.5-10-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-2
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.13; P.L.192-2002(ss), SEC.66. Repealed by P.L.146-2020, SEC.20.
Ind. Code § 6-9-78.4-1 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-1
Application
Status: in_force

Sec. 1. This chapter applies to one (1) but not both:

(1) Huntington County; or

(2) the city of Huntington.

If Huntington County is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, the city of Huntington is thereafter prohibited from imposing a food and beverage tax under this chapter. If the city of Huntington is the first to adopt an ordinance under section 3 of this chapter to impose a food and beverage tax, Huntington County is thereafter prohibited from imposing a food and beverage tax under this chapter.

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-1.1-1-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-17
"Special assessment"
Status: in_force

Sec. 17. "Special assessment" means a ditch or drainage assessment, barrett law assessment, improvement assessment, sewer assessment, sewage assessment, or any other assessment which by law is placed on the records of the county treasurer for collection.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-2.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.1-20-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-5
Amount of credit
Status: in_force

Sec. 5. (a) Each year, an individual described in section 4 of this chapter is entitled to a refundable credit against the individual's state income tax liability in the amount determined under this section.

(b) In the case of an individual with Indiana income of less than eighteen thousand dollars ($18,000) for the taxable year, the amount of the credit is equal to the lesser of:

(1) three hundred dollars ($300); or

(2) the amount of property taxes described in section 4(a)(2) of this chapter paid by the individual in the taxable year.

(c) In the case of an individual with Indiana income that is at least eighteen thousand dollars ($18,000) but less than eighteen thousand six hundred dollars ($18,600) for the taxable year, the amount of the credit is equal to the lesser of the following:

(1) An amount determined under the following STEPS:

STEP ONE: Determine the result of:

(i) eighteen thousand six hundred dollars ($18,600); minus

(ii) the individual's Indiana income for the taxable year.

STEP TWO: Determine the result of:

(i) the STEP ONE amount; multiplied by

(ii) five-tenths (0.5).

(2) The amount of property taxes described in section 4(a)(2) of this chapter paid by the individual in the taxable year.

(d) If the amount of the credit under this chapter exceeds the individual's state tax liability for the taxable year, the excess shall be refunded to the taxpayer.

(e) In the case of a married individual filing a separate return, the income and dollar amounts in subsections (b) and (c) shall be fifty percent (50%) of the amounts listed in those subsections.

As added by P.L.151-2001, SEC.5. Amended by P.L.1-2002, SEC.31; P.L.166-2014, SEC.24; P.L.146-2020, SEC.30.
Ind. Code § 6-7-4-13 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-13
Revenue from the tax
Status: in_force

Sec. 13. The revenue from the tax imposed by this chapter must be deposited according to the following:

(1) Sixty and eighty-one hundredths percent (60.81%) in the state general fund.

(2) Thirty-nine and nineteen hundredths percent (39.19%) in the state general fund for the purpose of paying appropriations for Medicaid—Current Obligations.

As added by P.L.165-2021, SEC.119. Amended by P.L.213-2025, SEC.91.
Ind. Code § 6-9-66-11 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on January 1, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-1.1-17-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-11
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.8; P.L.90-2002, SEC.152; P.L.224-2007, SEC.13; P.L.146-2008, SEC.156. Repealed by P.L.257-2019, SEC.42.
Ind. Code § 6-7-1-12 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-12
Rate of taxation
Status: in_force

Sec. 12. The following taxes are imposed, and shall be collected and paid as provided in this chapter, upon the sale, exchange, bartering, furnishing, giving away, or otherwise disposing of cigarettes within the state of Indiana:

(1) On cigarettes weighing not more than three (3) pounds per thousand (1,000), a tax at the rate of fourteen and nine hundred seventy-five thousandths cents ($0.14975) per individual cigarette.

(2) On cigarettes weighing more than three (3) pounds per thousand (1,000), a tax at the rate of nineteen and nine hundred two thousandths cents ($0.19902) per individual cigarette, except that if any cigarettes weighing more than three (3) pounds per thousand (1,000) shall be more than six and one-half (6 1/2) inches in length, they shall be taxable at the rate provided in subdivision (1), counting each two and three-fourths (2 3/4) inches (or fraction thereof) as a separate cigarette.

Formerly: Acts 1947, c.222, s.11; Acts 1963(ss), c.37, s.3; Acts 1965, c.225, s.1. As amended by Acts 1977(ss), P.L.9, SEC.3; P.L.96-1987, SEC.2; P.L.192-2002(ss), SEC.135; P.L.218-2007, SEC.2; P.L.191-2016, SEC.4; P.L.213-2025, SEC.85.
Ind. Code § 6-9-25-4 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-4
Taxable transactions
Status: in_force

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

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

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

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.257-2003, SEC.38.
Ind. Code § 6-9-54.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-3-2-3.7 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3.7
Remainder of federal civil service annuity minus certain retirement benefits; deduction
Status: in_force

Sec. 3.7. (a) Each taxable year, an individual or the individual's surviving spouse is entitled to an adjusted gross income tax deduction equal to the remainder of:

(1) the:

(A) first eight thousand dollars ($8,000), for taxable years beginning after December 31, 2014, and before January 1, 2016; and

(B) first sixteen thousand dollars ($16,000), for taxable years beginning after December 31, 2015;

which is received by the individual or the individual's surviving spouse during the taxable year from a federal civil service annuity, and which is included in adjusted gross income under Section 62 of the Internal Revenue Code; minus

(2) the total amount of Social Security benefits and railroad retirement benefits received by the individual or the individual's surviving spouse during the taxable year.

(b) The individual is only entitled to the deduction provided by this section if the individual is at least sixty-two (62) years of age before the end of the taxable year. This subsection does not apply to the individual's surviving spouse.

As added by Acts 1977, P.L.79, SEC.1. Amended by Acts 1980, P.L.54, SEC.2; P.L.76-1985, SEC.1; P.L.250-2015, SEC.15.
Ind. Code § 6-6-15-6 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-6
Payment and sourcing of the tax; credit for misclassification
Status: in_force

Sec. 6. (a) Subject to subsection (b), a retail merchant shall remit the heavy equipment rental excise tax that the retail merchant collects under this chapter in the same manner as the state gross retail tax is remitted under IC 6-2.5.

(b) The heavy equipment rental excise tax imposed under this chapter shall be sourced to the business location of the retail merchant from which the heavy rental equipment is rented.

(c) The return to be filed for the payment of the heavy equipment rental excise tax may be either 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.

(d) In the event of a misclassification, a person shall receive a credit:

(1) for any Indiana property tax paid on the equipment for a calendar year against any excise tax owed on the equipment in the same calendar year; and

(2) for any excise tax paid on the equipment for a calendar year against any Indiana property tax owed on the equipment in the same calendar year.

As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.28.
Ind. Code § 6-1.1-18-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-7
Insurance funds; appropriations
Status: in_force

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if:

(1) the funds are received as a result of damage to property of the political subdivision; and

(2) the funds are appropriated for the purpose of repairing or replacing the damaged property.

However, this section applies only if the funds are in fact expended to repair or replace the property within the twelve (12) month period after they are received.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.173-2003, SEC.8; P.L.164-2019, SEC.2.
Ind. Code § 6-2.5-3.5-20 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-20
Remittance of gasoline use tax; reporting
Status: in_force

Sec. 20. (a) Each refiner or terminal operator and each qualified distributor that is required to remit gasoline use tax under this chapter shall, not later than twenty (20) days after the end of each month:

(1) file an electronic return for that month in a form prescribed by the department through the department's online tax filing system; and

(2) remit the tax due to the department for that month.

The department may require the reporting of any information reasonably necessary to determine the amount of gasoline use tax due under this chapter.

(b) The gasoline use tax collected under this chapter shall be deposited in the same manner as state gross retail and use taxes are required to be deposited under IC 6-2.5-10-1.

As added by P.L.227-2013, SEC.1. Amended by P.L.205-2025, SEC.3.
Ind. Code § 6-3-4-9 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-9
Reports of payment to recipients
Status: in_force

Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to other persons of interest, rent, wages, salaries, premiums, annuities, compensation, remunerations, emoluments, other fixed or determinable means, profits and income, or corporate liquidation distributions shall make returns to the department setting forth the amount of such payments and the name and address of the recipient of such payment at such time or times in such manner, and on such forms as prescribed by the department.

Formerly: Acts 1963(ss), c.32, s.409. As amended by P.L.8-1993, SEC.84.
Ind. Code § 6-9-12-6 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-6
Liability; collection
Status: in_force

Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beverage. The retail merchant shall collect the tax as an agent for the county and the state.

As added by Acts 1981, P.L.99, SEC.1.
Ind. Code § 6-8.1-4-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-2
Audit and special tax divisions; powers and duties
Status: in_force

Sec. 2. (a) The division of audit may:

(1) have full prompt access to all local and state official records;

(2) have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions;

(3) inspect any books, records, or property of any taxpayer which is relevant to the determination of the taxpayer's tax liabilities;

(4) detect and correct mathematical errors on taxpayer returns;

(5) detect and correct tax evasion; and

(6) employ the use of such devices and techniques as may be necessary to improve audit practices.

(b) Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the special tax division shall do the following:

(1) Develop and maintain a staff to perform the audit function necessary to monitor and enforce the taxes administered by the division.

(2) Develop and maintain a staff to perform the audit function necessary to monitor and enforce the International Registration Plan authorized under IC 9-28-4-6.

(3) Develop and maintain a staff to perform the administrative function of the division.

(c) The special tax division may do the following:

(1) Have full prompt access to all local and state official records.

(2) Have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions.

(3) Inspect any books, records, or property of any taxpayer that is relevant to the determination of the taxpayer's tax liabilities.

(4) Detect and correct mathematical errors on taxpayer returns.

(5) Detect and correct tax evasion.

(6) Employ the use of the devices and techniques that are necessary to improve audit practices.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988, SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996, SEC.8.
Ind. Code § 6-1.1-8-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-21
Copies of various reports; requests from department of local government finance
Status: in_force

Sec. 21. The department of local government finance may ask a public utility company to provide the department with copies of any reports which the company has filed with a state or federal agency if:

(1) the reports are related to the valuation, assessment, or taxation of the company's property; and

(2) the agency has either regulatory or taxing authority.

If the department of local government finance makes such a request, the company shall provide the department with copies of the reports. The department of local government finance may also inspect the original reports filed by the company regardless of whether or not the department has obtained copies of the reports from the company. In addition, the department of local government finance may inspect a public utility company's property, books, and records.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.72.
Ind. Code § 6-1.1-8-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-17
Water distribution companies
Status: in_force

Sec. 17. (a) The fixed property of a water distribution company consists of real property which is not part of the company's rights-of-way or distribution system. A well, settling basin, or reservoir (except an impounding reservoir) is not fixed property of a water distribution company if it is used to store treated water or water in the process of treatment.

(b) A water distribution company's property which is not described as fixed property under subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the company's water mains, including feeder and distribution mains, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the water distribution company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's water mains, including feeder and distribution mains, which are located in the taxing district, and the denominator of which is the length of the company's water mains, including feeder and distribution mains, which are located in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(9).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.68; P.L.182-2009(ss), SEC.102.
Ind. Code § 6-9-44-9 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-9
Use of tax revenue
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund shall be used by the city:

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

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

Revenue derived from the imposition of a tax under this chapter may be treated by the city as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the city.

As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.99.
Ind. Code § 6-1.1-19-5.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-5.3
Mathematical errors in data affecting levy; correction
Status: in_force

Sec. 5.3. The department of local government finance may correct mathematical errors in data for any school corporation.

As added by P.L.1-1991, SEC.47. Amended by P.L.90-2002, SEC.185; P.L.2-2006, SEC.49.
Ind. Code § 6-1.1-24-6.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.6
Repealed
Status: repealed

As added by P.L.124-1998, SEC.4. Amended by P.L.1-1999, SEC.11. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-9-4-6 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-6
Tax on lodgings authorized; collection
Status: in_force

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist cabin, university memorial union, or university residence hall, except state camping facilities, located in the county. The tax shall be imposed at the rate of at least three percent (3%) but not more than five percent (5%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on those persons by IC 6-2.5. The tax does not apply to a retail transaction in which a student rents lodging in a university memorial union or residence hall while that student participates in a course of study for which the student receives college credit from a state university located in the county.

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

(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply to the imposition and administration of the tax imposed under this section, except to the extent those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5, except that "person" shall not include state supported educational institutions. If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may by rule determine.

(d) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

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

As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1979, P.L.82, SEC.4; P.L.19-1986, SEC.21; P.L.108-1987, SEC.5; P.L.62-1990, SEC.2; P.L.67-1997, SEC.5; P.L.175-2018, SEC.5; P.L.9-2024, SEC.222.
Ind. Code § 6-2.5-15-0.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-0.5
"Advanced computing"
Status: in_force

Revisor's Note: The effective date of IC 6-2.5-15-0.5 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 0.5. As used in this chapter, "advanced computing" means a computational method or technology, including hardware, software, and quantum safe fiber network equipment, that is designed, engineered, and installed to solve large, complex problems or process large data sets, including quantum computing, artificial intelligence, edge computing, and computational sets that use entanglement nodes that are beyond the capability of classical digital computational computing.

As added by P.L.178-2025, SEC.2.
Ind. Code § 6-3.1-34.6-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-5
"Person"
Status: in_force

Sec. 5. As used in this chapter, "person" means an individual, a corporation, a limited liability company, a partnership, or another legal entity.

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-3.1-45-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-5
"State tax liability"
Status: in_force

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

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

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

(3) IC 27-1-18-2 (the insurance premiums tax);

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

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-1.1-30-18.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-18.5
Determination by state board of accounts that local unit properly provided food and beverage tax report; report to legislative council
Status: in_force

Sec. 18.5. (a) The state board of accounts shall, for each local unit that imposes a food and beverage tax under IC 6-9 and is subject to the reporting requirement in section 18(a) of this chapter, determine the following:

(1) Whether or not the local unit has provided a report to the state board of accounts as required under section 18(a) of this chapter before March 1, 2025.

(2) Whether or not:

(A) the local unit; and

(B) each local governmental entity, or instrumentality of a local governmental entity, that receives a distribution of food and beverage tax revenue;

is or has been making expenditures of the food and beverage tax revenue in compliance with the applicable statutory requirements under IC 6-9 and according to the report submitted under section 18(a) of this chapter, if a report has been submitted.

(b) If the state board of accounts concludes that a local unit has not provided a report as required under section 18(a) of this chapter, the state board of accounts shall make a finding of noncompliance by the local unit based on that fact.

(c) If the state board of accounts concludes that a local unit, local governmental entity, or instrumentality of a local governmental entity has not complied with the applicable statutory requirements under IC 6-9 for the expenditure of the food and beverage tax revenue or has failed to make the expenditures contained in the report under section 18(a) of this chapter, the state board of accounts shall make a finding of noncompliance by the local unit, local governmental entity, or instrumentality of a local governmental entity (as applicable), based on that fact.

(d) The state board of accounts shall compile and submit a report containing all of its conclusions and findings under this section to the legislative council, in an electronic format under IC 5-14-6, before October 1, 2025.

As added by P.L.230-2025, SEC.55.
Ind. Code § 6-1.1-10.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.2 / Section 6-1.1-10.2-3
Exemption of personal property
Status: in_force

Sec. 3. Tangible personal property is exempt from property taxation if it is owned by an Indiana nonprofit entity that is:

(1) registered as a continuing care retirement community under IC 23-2-4;

(2) defined as a small house health facility under IC 16-18-2-331.9; or

(3) licensed as a health care or residential care facility under IC 16-28.

As added by P.L.157-2026, SEC.41.
Ind. Code § 6-1.1-12-37.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-37.5
Supplemental deduction for homesteads
Status: in_force

Sec. 37.5. (a) A person who is entitled to a standard deduction from the assessed value of property under section 37 of this chapter is also entitled to receive a supplemental deduction from the assessed value of the homestead to which the standard deduction applies after the application of the standard deduction but before the application of any other deduction, exemption, or credit for which the person is eligible.

(b) This subsection applies to taxes first due and payable before January 1, 2026. The amount of the deduction under this section is equal to the sum of the following:

(1) For property taxes first due and payable:

(A) before January 1, 2024, thirty-five percent (35%);

(B) in 2024, forty percent (40%); and

(C) in 2025, thirty-seven and five-tenths percent (37.5%);

of the assessed value determined under subsection (a) that is not more than six hundred thousand dollars ($600,000).

(2) For property taxes first due and payable:

(A) before January 1, 2024, twenty-five percent (25%);

(B) in 2024, thirty percent (30%); and

(C) in 2025, twenty-seven and five-tenths percent (27.5%);

of the assessed value determined under subsection (a) that is more than six hundred thousand dollars ($600,000).

(c) This subsection applies to taxes first due and payable after December 31, 2025. The amount of the deduction under this section is equal to:

(1) the assessed value of property reduced by the deduction amount under section 37 of this chapter for the property for the particular tax year; multiplied by

(2) the following:

(A) Forty percent (40%) for taxes first due and payable in 2026.

(B) Forty-six percent (46%) for taxes first due and payable in 2027.

(C) Fifty-two percent (52%) for taxes first due and payable in 2028.

(D) Fifty-seven percent (57%) for taxes first due and payable in 2029.

(E) Sixty-two percent (62%) for taxes first due and payable in 2030.

(F) Sixty-six and seven-tenths percent (66.7%) for taxes first due and payable in 2031, and each year thereafter.

However, the amount of the deduction under this section may not exceed the amount equal to seventy-five percent (75%) of the gross assessed value of the property.

(d) The auditor of the county shall record and make the deduction for the person qualifying for the deduction.

(e) The deduction granted under this section shall not be considered in applying section 40.5 of this chapter to the deductions applicable to property. Section 40.5 of this chapter does not apply to the deduction granted under this section.

As added by P.L.146-2008, SEC.116. Amended by P.L.239-2023, SEC.2; P.L.68-2025, SEC.45.
Ind. Code § 6-9-78.4-10 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-10
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.157-2026, SEC.199.
Ind. Code § 6-1.1-27-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-1
Audit of monthly report; certificate of settlement; interest payment if tax money not timely distributed
Status: in_force

Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit of the county treasurer's monthly reports required under IC 36-2-10-16. In addition, the county auditor shall:

(1) prepare a certificate of settlement on the form prescribed by the state board of accounts; and

(2) deliver the certificate of settlement to the county treasurer at least two (2) days before each semi-annual meeting.

(b) If any county treasurer or auditor refuses, neglects, or fails to distribute tax money due to a taxing unit on or before:

(1) the fifty-first day immediately following each property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies; or

(2) the deadline for a distribution requested under IC 5-13-6-3;

the county treasurer and auditor shall pay to the taxing unit from the county general fund interest on the taxing unit's undistributed tax money if the county treasurer and auditor invest undistributed tax money in an interest bearing investment.

(c) The amount of interest to be paid if subsection (b)(1) applies equals the taxing unit's proportionate share of the actual amount of interest which is received from investments of the undistributed tax money from the fifty-second day immediately following the property tax due date under IC 6-1.1-22-9 or IC 6-1.1-37-10, whichever applies, to the date that the tax money is distributed.

(d) The amount of interest to be paid if subsection (b)(2) applies equals the taxing unit's proportionate share of the actual amount of interest that is received from investments of the undistributed tax money from the date the county treasurer receives the taxing unit's request for funds under IC 5-13-6-3(b) to the date the tax money is distributed.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.46, SEC.1; Acts 1981, P.L.11, SEC.28; P.L.230-2003, SEC.1; P.L.89-2010, SEC.7.
Ind. Code § 6-3-4-16.5 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-16.5
Electronic filing; withholding
Status: in_force

Sec. 16.5. (a) This section applies to:

(1) Form W-2 federal income tax withholding statements;

(2) Form W-2G certain gambling winnings;

(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; and

(4) Form WH-3 annual withholding tax reports;

filed with the department after December 31, 2012.

(b) If an employer or any person or entity acting on behalf of an employer files more than twenty-five (25):

(1) Form W-2 federal income tax withholding statements;

(2) Form W-2G certain gambling winnings; or

(3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions;

with the department in a calendar year, all forms and Form WH-3 annual withholding tax reports filed with the department in that calendar year by the employer or the person or entity acting on behalf of the employer must be filed in an electronic format specified by the department.

As added by P.L.113-2010, SEC.57. Amended by P.L.137-2012, SEC.59; P.L.234-2019, SEC.14.
Ind. Code § 6-9-19-3 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-3
Tax; authorization; exemptions; rate; payment and collection
Status: in_force

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

(1) hotel;

(2) motel;

(3) inn; or

(4) tourist cabin;

that has thirty (30) or more rooms for rent and is located in the county.

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

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

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

(c) Subject to subsection (g), the tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

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

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

(f) If the tax is paid to the department of state revenue, the taxes the department of state revenue receives under this section during a month shall be paid, by the end of the next succeeding month, to the county treasurer upon warrants issued by the state comptroller.

(g) This subsection applies only if the county fiscal body increases the tax rate to more than five percent (5%). The portion of the tax rate that exceeds five percent (5%) shall expire on December 31, 2045.

As added by P.L.97-1983, SEC.3. Amended by P.L.108-1987, SEC.17; P.L.62-1990, SEC.8; P.L.67-1997, SEC.22; P.L.175-2018, SEC.19; P.L.9-2024, SEC.235; P.L.121-2024, SEC.2.
Ind. Code § 6-7-1-25 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-25
Search warrants for untaxed cigarettes
Status: in_force

Sec. 25. When the department has reason to believe that any cigarettes are being kept, sold, offered for sale, or given away in violation of this chapter, an officer of the department may make affidavit of such fact, describing the place or thing to be searched before a court of competent jurisdiction, and the judge thereof shall issue a search warrant directed to the sheriff, constable, police officer, or authorized agent of the department commanding him to search any place or vehicle that may be designated in the affidavit and search warrant, and to seize any cigarettes so possessed and to hold the same, and to arrest the person in control or possession of the same. If upon the return of the warrant it shall appear that cigarettes were seized the same shall be sold according to law.

Formerly: Acts 1947, c.222, s.24. As amended by P.L.2-1988, SEC.31.
Ind. Code § 6-6-9.5-8 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-8
Exemptions
Status: in_force

Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral.

(b) The temporary rental of a passenger motor vehicle is exempt from the county supplemental auto rental excise tax if the rental is:

(1) made or reimbursed under a contract or agreement:

(A) between a provider and a person;

(B) given for consideration over and above the lease or purchase price of a motor vehicle; and

(C) that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;

(2) made or reimbursed under a contract for mechanical breakdown insurance;

(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to a person after the person's vehicle is damaged or destroyed in a collision; or

(4) otherwise provided to a person as a replacement vehicle:

(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or

(B) until the person permanently replaces a vehicle that has been destroyed.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-9-41-10 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-10
State distribution to county treasurer
Status: in_force

Sec. 10. If an ordinance is not adopted under section 9 of this chapter, the amounts received from the county food and beverage tax imposed under section 5 of this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.176-2009, SEC.21. Amended by P.L.9-2024, SEC.252.
Ind. Code § 6-9-54.5-6 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-6
Applicability of state gross retail tax provisions
Status: in_force

Sec. 6. A tax imposed under this chapter is 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.236-2023, SEC.119.
Ind. Code § 6-9-63-8 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-1.1-20.3-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-4
Board established; members; terms; vacancies; reimbursement of member expenses; reporting requirement
Status: in_force

Sec. 4. (a) The distressed unit appeal board is established.

(b) The distressed unit appeal board consists of the following members:

(1) The director of the office of management and budget or the director's designee. The director or the director's designee shall serve as chairperson of the distressed unit appeal board.

(2) The commissioner of the department of local government finance or the commissioner's designee.

(3) The state examiner of the state board of accounts or the state examiner's designee.

(4) The secretary of education or the secretary's designee.

(5) An individual appointed by the governor to serve a four (4) year term that expires December 31, 2025, and each fourth year thereafter.

(6) A member of the house of representatives appointed by the speaker of the house of representatives, who shall serve as a nonvoting member.

(7) A member of the senate appointed by the president pro tempore of the senate, who shall serve as a nonvoting member.

(8) A member of the house of representatives appointed by the minority leader of the house of representatives who shall serve as a nonvoting member.

(9) A member of the senate appointed by the minority leader of the senate who shall serve as a nonvoting member.

The members appointed under subdivisions (6) through (9) serve two (2) year terms that expire June 30 of each odd-numbered year. Members appointed under subdivisions (5) through (9) serve at the pleasure of the appointing authority and may be reappointed to successive terms.

(c) Each member of the board who is not a state employee is entitled to reimbursement for:

(1) mileage and traveling expenses as provided under IC 4-13-1-4; and

(2) other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

(d) Each member of the board who is a member of the general assembly is entitled to receive the same per diem, mileage, and travel allowances paid to legislative members of interim study committees. Per diem, mileage, and travel allowances paid under this section shall be paid from appropriations made to the legislative council or the legislative services agency.

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

(f) Expenses paid under subsections (c) and (e) shall be paid from appropriations made to the board.

(g) A vacancy on the board shall be filled by the appropriate appointing authority. An individual appointed to fill a vacancy serves for the unexpired term of the individual's predecessor.

(h) On or before July 1, 2027, and July 1 biennially thereafter, the board shall submit a report to the executive director of the legislative services agency, in an electronic format under IC 5-14-6, for review by the interim committee on government in accordance with IC 1-1-15.5-4 and IC 2-5-1.3-13(g). The report shall describe:

(1) official action taken; and

(2) actionable items considered;

by the board during the preceding two (2) years.

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.203; P.L.145-2012, SEC.4; P.L.241-2017, SEC.5; P.L.165-2021, SEC.67; P.L.43-2021, SEC.30; P.L.42-2024, SEC.67; P.L.161-2025, SEC.10.
Ind. Code § 6-7-2-11 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-11
Revocation or suspension of license
Status: in_force

Sec. 11. The department:

(1) may revoke or suspend a license issued under this chapter for any violation of this chapter, IC 6-7-1-18, or IC 24-3-5.4-17 by the licensee; and

(2) may not issue a license under this chapter to an applicant within six (6) months after the revocation of that applicant's license.

As added by P.L.96-1987, SEC.7. Amended by P.L.252-2003, SEC.3; P.L.137-2022, SEC.74.
Ind. Code § 6-3.1-13-5.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-5.5
"NAICS industry sector"
Status: in_force

Sec. 5.5. As used in this chapter, "NAICS industry sector" refers to industries that share the same first two (2) digits of the six (6) digit NAICS code assigned to industries in the NAICS Manual of the United States Office of Management and Budget.

As added by P.L.197-2005, SEC.3.
Ind. Code § 6-1.1-40-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-15
Expiration of chapter
Status: in_force

Sec. 15. This chapter expires January 1, 2032.

As added by P.L.212-2018(ss), SEC.17.
Ind. Code § 6-6-1.6-3 — Indiana Code / Title 6 / Article 6 / Chapter 1.6 / Section 6-6-1.6-3
Calculation of annual index factors
Status: in_force

Sec. 3. (a) The department shall calculate an annual index factor to be used for the rate to take effect each July 1 beginning in 2018 through July 1, 2027. The department shall determine the index factor before June 1 of each year using the method described in subsection (b).

(b) The annual gasoline tax index factor and special fuel index factor equals the following:

STEP ONE: Divide the annual CPI-U for the year preceding the determination year by the annual CPI-U for the year immediately preceding that year.

STEP TWO: Divide the annual IPI for the year preceding the determination year by the annual IPI for the year immediately preceding that year.

STEP THREE: Add:

(A) the STEP ONE result; and

(B) the STEP TWO result.

STEP FOUR: Divide the STEP THREE result by two (2).

(c) If the CPI-U or IPI for a preceding year is revised, corrected, or updated after May 31 of that year, the department shall use the CPI-U or IPI as published for the preceding year prior to revision.

As added by P.L.218-2017, SEC.37. Amended by P.L.185-2018, SEC.3; P.L.159-2021, SEC.31; P.L.201-2023, SEC.107.
Ind. Code § 6-9-36-11 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-11
Termination; repeal; ordinance
Status: in_force

Sec. 11. (a) If there are no obligations of the board described in section 8(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 10 of this chapter and the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, the fiscal body may adopt an ordinance that repeals the ordinance adopted under section 3 of this chapter.

(b) An ordinance adopted under subsection (a) takes effect January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(c) A tax imposed under this chapter terminates on January 1 of the year immediately following the year in which the last payment obligation of the board is made with respect to any bond, lease, or other obligation described in section 8(a) of this chapter.

As added by P.L.44-2026, SEC.18.
Ind. Code § 6-1.1-20.6-9.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-9.9
Allocation of credits by eligible school corporations
Status: in_force

Sec. 9.9. (a) This subsection applies to credits allocated before January 1, 2024. If:

(1) a school corporation after July 1, 2016, issues new bonds or enters into a new lease rental agreement for which the school corporation is imposing or will impose a debt service levy other than:

(A) to refinance or renew prior bond or lease rental obligations existing before January 1, 2017; or

(B) indebtedness that is approved in a local public question or referendum under IC 6-1.1-20 or any other law; and

(2) the school corporation's:

(A) total debt service levy is greater than the school corporation's total debt service levy in 2016; and

(B) total debt service tax rate is greater than the school corporation's total debt service tax rate in 2016;

the school corporation is not eligible to allocate credits proportionately under this section.

(b) This subsection applies to credits allocated after December 31, 2023. A school corporation is not eligible to allocate credits proportionately under this section, if a school corporation after July 1, 2023, issues new bonds or enters into a new lease rental agreement for which the school corporation is imposing or will impose a debt service levy other than:

(1) to refinance or renew prior bond or lease rental obligations existing before January 1, 2024, but only if the refinancing or renewal is for a lower interest rate; or

(2) indebtedness that is approved in a local public question or referendum under IC 6-1.1-20 or any other law.

(c) Subject to subsection (a) (before January 1, 2024) and subsection (b) (after December 31, 2023), a school corporation is eligible to allocate credits proportionately under this section for 2019, 2020, 2021, 2022, 2023, 2024, 2025, or 2026 if the school corporation's percentage computed under this subsection is at least ten percent (10%) for its operations fund levy as certified by the department of local government finance. A school corporation shall compute its percentage under this subsection as determined under the following formula:

STEP ONE: Determine the amount of credits granted under this chapter against the school corporation's levy for the school corporation's operations fund.

STEP TWO: Determine the amount of the school corporation's levy that is attributable to new debt incurred after June 30, 2019, but is not attributable to the debt service levy described in subsection (a)(1)(B) (before January 1, 2024) or subsection (b)(2) (after December 31, 2023).

STEP THREE: Determine the result of the school corporation's total levy minus any referendum levy.

STEP FOUR: Subtract the STEP TWO amount from the STEP THREE amount.

STEP FIVE: Divide the STEP FOUR amount by the STEP THREE amount expressed as a percentage.

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

STEP SEVEN: Determine the school corporation's levy for the school corporation's operations fund.

STEP EIGHT: Divide the STEP SIX amount by the STEP SEVEN amount expressed as a percentage.

The computation must be made by taking into account the requirements of section 9.8 of this chapter regarding protected taxes and the impact of credits granted under this chapter on the revenue to be distributed to the school corporation's operations fund for the particular year.

(d) A school corporation that desires to be an eligible school corporation under this section must, before May 1 of the year for which it wants a determination, submit a written request for a certification by the department of local government finance that the computation of the school corporation's percentage under subsection (c) is correct. The department of local government finance shall, not later than June 1 of that year, determine whether the percentage computed by the school corporation under subsection (c) is accurate and certify whether the school corporation is eligible under this section.

(e) For a school corporation that is certified as eligible under this section, the school corporation may allocate the effect of the credits granted under this chapter and IC 6-1.1-49 proportionately among all the school corporation's property tax funds that are not exempt under section 7.5(b) or 7.5(c) of this chapter, based on the levy for each fund and without taking into account the requirements of section 9.8 of this chapter regarding protected taxes as determined under the following formula:

STEP ONE: Determine the product of:

(A) the percentage determined under STEP EIGHT of subsection (c); multiplied by

(B) five (5).

STEP TWO: Determine the lesser of the STEP ONE percentage or one hundred percent (100%).

STEP THREE: Determine the product of:

(A) the amount determined under STEP SIX of subsection (c); multiplied by

(B) the STEP TWO percentage.

The school corporation may allocate the amount of credits determined under STEP THREE proportionately under this section. The department of local government finance shall include in its certification of an eligible school corporation under subsection (d) the amount of credits that the school corporation may allocate proportionately as determined under this subsection.

(f) This section expires January 1, 2027.

As added by P.L.120-2014, SEC.3. Amended by P.L.151-2016, SEC.1; P.L.244-2017, SEC.13; P.L.238-2019, SEC.9; P.L.236-2023, SEC.39; P.L.157-2026, SEC.79.
Ind. Code § 6-9-65-5 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-1.1-12.1-2.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-2.6
Formal tax abatement or incentive request for a project in an excluded city; notice and response
Status: in_force

Sec. 2.6. (a) This section applies only to a county having a consolidated city.

(b) As used in this section "excluded city" has the meaning set forth in IC 36-3-1-7.

(c) A designating body or a contracted entity working on the designating body's behalf that receives a formal tax abatement or incentive request for a project located in an excluded city shall exercise due diligence by providing written notice to the excluded city of the request and details of the investment and jobs before any formal incentive negotiation proceeding. The notice shall be delivered by certified mail that includes return receipt or any other means of delivery that provides for verification or acknowledgment of receipt.

(d) Not more than five (5) business days after the date of receipt of the notice under subsection (c), an excluded city may deliver a written response to the designating body or contracted entity working on the designating body's behalf that states the excluded city's position regarding the abatement or incentive request. If a written response is not received from the excluded city within the time specified, the designating body or contracted entity shall assume that the excluded city is in favor of the request and the designating body may proceed with formal incentive negotiations.

(e) When an offer letter is extended to an applicant for a tax abatement or incentive request, the designating body shall notify the legislative body of the excluded city in writing by certified mail that includes return receipt or any other means of delivery that provides for verification or acknowledgment of receipt. The legislative body of the excluded city may adopt a resolution stating the legislative body's position on the recommendation not later than thirty (30) business days after receipt of the notice. The resolution shall serve as official communication of the legislative body of the excluded city to the designating body.

As added by P.L.174-2022, SEC.27.
Ind. Code § 6-9-36-6 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-6
Transactions exempt
Status: in_force

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

As added by P.L.214-2005, SEC.45.
Ind. Code § 6-1.1-18.5-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-17
Civil taxing unit levy excess fund; use of fund
Status: in_force

Sec. 17. (a) As used in this section, "levy excess" means the part of the ad valorem property tax levy actually collected by a civil taxing unit, for taxes first due and payable during a particular calendar year, that exceeds the civil taxing unit's ad valorem property tax levy, as approved by the department of local government finance under IC 6-1.1-17. The term does not include delinquent ad valorem property taxes collected during a particular year that were assessed for an assessment date that precedes the assessment date for the current year in which the ad valorem property taxes are collected.

(b) A civil taxing unit's levy excess is valid and may not be contested on the grounds that it exceeds the civil taxing unit's levy limit for the applicable calendar year. However, the civil taxing unit shall deposit, except as provided in subsections (h) and (i), its levy excess in a special fund to be known as the civil taxing unit's levy excess fund.

(c) The chief fiscal officer of a civil taxing unit may invest money in the civil taxing unit's levy excess fund in the same manner in which money in the civil taxing unit's general fund may be invested. However, any income derived from investment of the money shall be deposited in and becomes a part of the levy excess fund.

(d) The department of local government finance shall require a civil taxing unit to include the amount in its levy excess fund in the civil taxing unit's budget fixed under IC 6-1.1-17.

(e) Except as provided by subsection (f), a civil taxing unit may not spend any money in its levy excess fund until the expenditure of the money has been included in a budget that has been approved by the department of local government finance under IC 6-1.1-17. For purposes of fixing its budget and for purposes of the ad valorem property tax levy limits imposed under this chapter, a civil taxing unit shall treat the money in its levy excess fund that the department of local government finance permits it to spend during a particular calendar year as part of its ad valorem property tax levy for that same calendar year.

(f) A civil taxing unit may transfer money from its levy excess fund to its other funds to reimburse those funds for amounts withheld from the civil taxing unit as a result of refunds paid under IC 6-1.1-26.

(g) Subject to the limitations imposed by this section, a civil taxing unit may use money in its levy excess fund for any lawful purpose for which money in any of its other funds may be used.

(h) If the amount that would, notwithstanding this subsection, be deposited in the levy excess fund of a civil taxing unit for a particular calendar year is less than one hundred dollars ($100), no money shall be deposited in the levy excess fund of the unit for that year.

(i) This subsection applies only to a civil taxing unit that:

(1) has a levy excess for a particular calendar year;

(2) in the preceding calendar year experienced a shortfall in property tax collections below the civil taxing unit's property tax levy approved by the department of local government finance under IC 6-1.1-17; and

(3) did not receive permission from the department to impose, because of the shortfall in property tax collections in the preceding calendar year, a property tax levy that exceeds the limits imposed by section 3 of this chapter.

The amount that a civil taxing unit subject to this subsection must transfer to the civil taxing unit's levy excess fund in the calendar year in which the excess is collected shall be reduced by the amount of the civil taxing unit's shortfall in property tax collections in the preceding calendar year (but the reduction may not exceed the amount of the civil taxing unit's levy excess).

As added by P.L.73-1983, SEC.1. Amended by P.L.64-1985, SEC.1; P.L.90-2002, SEC.172; P.L.23-2004, SEC.26 and P.L.1-2004, SEC.24; P.L.154-2006, SEC.48; P.L.219-2007, SEC.57; P.L.182-2009(ss), SEC.137.
Ind. Code § 6-6-2.5-29 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-29
Inventory tax; exclusions; amount
Status: in_force

Sec. 29. (a) Persons having title to special fuel in storage and held for sale on the effective date of an increase in the license tax rate imposed under section 28 of this chapter are subject to an inventory tax based on the gallons in storage as of the close of the business day preceding the effective date of the increased license tax rate.

(b) Persons subject to the tax imposed under this section shall:

(1) take an inventory to determine the gallons in storage for purposes of determining the inventory tax;

(2) report the gallons listed in subdivision (1) on forms provided by the commissioner; and

(3) pay the tax due not more than thirty (30) days after the prescribed inventory date.

In determining the amount of special fuel tax due under this section, the person may exclude the amount of special fuel that will not be pumped out of the storage tank because the special fuel is below the mouth of the draw pipe. For this purpose, the person may deduct two hundred (200) gallons for a storage tank with a capacity of less than ten thousand (10,000) gallons, and four hundred (400) gallons for a storage tank with a capacity that exceeds ten thousand (10,000) gallons.

(c) The amount of the inventory tax is equal to the inventory tax rate times the gallons in storage as determined under subsection (b). The inventory tax rate is equal to the difference of the increased license tax rate minus the previous license tax rate.

(d) The inventory tax shall be considered a listed tax for the purposes of IC 6-8.1.

As added by P.L.277-1993(ss), SEC.44.