Ind. Code § 6-5.5-6-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-1
Annual returns required
Status: in_force

Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer:

(1) having for the taxable year adjusted gross income or apportioned income subject to taxation under this article; or

(2) that would have had adjusted gross income or apportioned income subject to taxation under this article, but had a loss for that taxable year.

However, taxpayer members of a unitary group are required to file only one (1) return covering all members of the unitary group. The taxpayer member that files the return may be designated by the members of the unitary group pursuant to consents executed by each member. Each taxpayer member of a unitary group is jointly and severally liable for the tax liability of all members of the unitary group.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.14.
Ind. Code § 6-1.5-2-4 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-4
Meetings; supplies
Status: in_force

Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-3.1-35.8-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-4
Application process; proof of payment; approval of a qualified foster care organization
Status: in_force

Sec. 4. (a) Any business firm or person that desires to claim a tax credit as provided in this chapter shall file with the department, in the form that the department may prescribe, an application stating the amount of the contribution or investment that it made that would qualify for a tax credit, proof of payment of the contribution, the amount sought to be claimed as a credit, and any other information that the department determines is necessary to determine whether the business firm or person is eligible for the credit.

(b) The department shall notify the applicant not later than forty-five (45) days after the department receives an application for a tax credit under subsection (a) that the applicant has been:

(1) approved for the tax credit; or

(2) denied the tax credit.

(c) An organization must apply to the department of child services for approval as a qualifying foster care organization for purposes of this chapter. The department of child services shall approve each organization applicant that is a qualifying foster care organization as defined in section 1(d) of this chapter and provide a list of each approved organization annually to the department before January 1 of each year.

As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.4.
Ind. Code § 6-9-29.5-5 — Indiana Code / Title 6 / Article 9 / Chapter 29.5 / Section 6-9-29.5-5
"Food and beverage tax fund"; restrictions
Status: in_force

Sec. 5. (a) As used in this section, "food and beverage tax fund" refers to any fund established pursuant to a food and beverage tax chapter of this article regardless of its title.

(b) Each political subdivision that imposes a food and beverage tax may not:

(1) deposit or transfer money in its food and beverage tax fund into any other fund; or

(2) deposit or transfer money in any other fund into its food and beverage tax fund.

As added by P.L.230-2025, SEC.105.
Ind. Code § 6-9-61-9 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-9
Uses of money in fund
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-9-7-4 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-4
Expenses of commission; budget; expenditures
Status: in_force

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget and submit it to the county council for its review and approval. No expenditure under this chapter may be made unless it is pursuant to an appropriation made by the county council in the manner provided by law.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.2.
Ind. Code § 6-3.1-10-1.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-1.7
"Pass through entity" defined
Status: in_force

Sec. 1.7. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.57-1996, SEC.1.
Ind. Code § 6-8.1-9.5-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-7
Hearing on contest of agency's claim
Status: in_force

Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3.

(b) This subsection applies to a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. If a claimant agency receives written notice that a debtor intends to contest the claim to a debt and set off following the notice provided under section 5 of this chapter, the claimant agency shall send written notice of and hold a hearing as provided in subsection (c).

(c) A notice issued by a political subdivision under subsection (b) must state substantially the following:

(1) The political subdivision's basis for the claim to the debt and set off.

(2) The date on which the political subdivision submitted the debt owed by the debtor for a tax refund set off under this chapter.

(3) The date, time, and place at which the political subdivision will conduct the hearing.

(4) The procedures under which the hearing will be conducted.

(5) A statement that in addition to the amount of the debt owed by the debtor, the total amount of the set off of the debtor's tax refund may include the following fees for processing the set off of the debtor's tax refund, as applicable:

(A) The collection fee described in section 10(a) of this chapter.

(B) One (1) or more local collection assistance fees described in section 10(b) of this chapter.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.7-1987, SEC.7; P.L.239-2017, SEC.28; P.L.117-2018, SEC.11.
Ind. Code § 6-9-55-2 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-2
Definitions
Status: in_force

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-1.1-12.4-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-10
Appeal of termination
Status: in_force

Sec. 10. A property owner whose deduction is terminated under section 8 of this chapter may appeal the official's decision by filing a complaint in the office of the clerk of the circuit or superior court together with a bond conditioned to pay the costs of the appeal if the appeal is determined against the property owner. The court shall:

(1) hear an appeal under this section promptly without a jury; and

(2) determine the appeal not later than thirty (30) days after the date of the filing of the appeal.

The judgment of the court is final and conclusive unless an appeal is taken as in other civil actions.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-1.1-4-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-12
Circumstances under which undeveloped land may be reassessed
Status: in_force

Sec. 12. (a) As used in this section, "land developer" means a person that holds land for sale in the ordinary course of the person's trade or business. The term includes a financial institution (as defined in IC 28-1-1-3(1)) if the financial institution's land in inventory is purchased, acquired, or held for one (1) or more of the purposes established under IC 28-1-11-5(a)(2), IC 28-1-11-5(a)(3), and IC 28-1-11-5(a)(4). The determination of whether a person qualifies as a land developer shall be based upon whether such person satisfies the requirements contained in this subsection, and no consideration shall be given to either the person's industry classification, such as classification as a developer or builder, or any other activities undertaken by the person in addition to holding land for sale in the ordinary course of the person's trade or business.

(b) As used in this section, "land in inventory" means:

(1) a lot; or

(2) a tract that has not been subdivided into lots;

to which a land developer holds title in the ordinary course of the land developer's trade or business.

(c) As used in this section, "title" refers to legal or equitable title, including the interest of a contract purchaser.

(d) For purposes of this section, land purchased, acquired, or held by a financial institution for one (1) or more of the purposes established under IC 28-1-11-5(a)(2), IC 28-1-11-5(a)(3), and IC 28-1-11-5(a)(4) is considered held for sale in the ordinary course of the financial institution's trade or business.

(e) Except as provided in subsections (i), (j), and (k), if:

(1) land assessed on an acreage basis is subdivided into lots; or

(2) land is rezoned for, or put to, a different use;

the land shall be reassessed on the basis of its new classification.

(f) If improvements are added to real property, the improvements shall be assessed.

(g) An assessment or reassessment made under this section is effective on the next assessment date.

(h) No petition to the department of local government finance is necessary with respect to an assessment or reassessment made under this section.

(i) Except as provided in subsection (k) and subject to subsection (j), land in inventory may not be reassessed until the next assessment date following the earliest of:

(1) the date on which title to the land is transferred by:

(A) the land developer; or

(B) a successor land developer that acquires title to the land;

to a person that is not a land developer;

(2) the date on which construction of a structure begins on the land; or

(3) the date on which a building permit is issued for construction of a building or structure on the land.

(j) Subsection (i) applies regardless of whether the land in inventory is rezoned while a land developer holds title to the land.

(k) This subsection applies to land in inventory that a for-profit land developer acquires from a:

(1) school corporation; or

(2) local unit of government (as defined in IC 14-22-31.5-1), but only if the local unit of government:

(A) acquired the land in a tax sale procedure under IC 6-1.1; or

(B) has held the land for not less than three (3) years prior to the date on which the for-profit land developer acquires it from the local unit of government.

Land in inventory to which this subsection applies shall be assessed on the first assessment date immediately following the date on which the land developer acquires title to the land in inventory. Notwithstanding section 13(a) of this chapter, land in inventory to which this subsection applies is considered to be devoted to agricultural use and shall be assessed at the agricultural land base rate. After the initial assessment under this subsection, land in inventory to which this subsection applies shall be reassessed in accordance with subsection (i).

[Pre-1975 Property Tax Recodification Citation: 6-1-26-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.49, SEC.1. As amended by P.L.90-2002, SEC.35; P.L.154-2006, SEC.1; P.L.118-2013, SEC.2; P.L.85-2019, SEC.1; P.L.257-2019, SEC.13; P.L.154-2020, SEC.2.
Ind. Code § 6-9-75-7 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-7
Powers of commission
Status: in_force

Sec. 7. (a) The commission may:

(1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable;

(2) sue and be sued;

(3) enter into contracts and agreements; and

(4) make rules necessary for the conduct of its business and the accomplishment of its purposes.

(b) All expenses of the commission shall be paid from the fund established under section 5(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 5(b) of this chapter. The commission shall annually prepare a budget and submit it to the county fiscal body for its review and approval. An expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-3.1-13-19.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-19.5
Agreement for tax credit with respect to job retention; requirements
Status: in_force

Sec. 19.5. (a) In the case of a credit awarded for a project to retain existing jobs in Indiana, the corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all of the following:

(1) A detailed description of the business that is the subject of the agreement.

(2) The duration of the tax credit and the first taxable year for which the credit may be claimed.

(3) The credit amount that will be allowed for each taxable year.

(4) A requirement that the applicant shall maintain operations at the project location for at least two (2) years following the last taxable year in which the applicant claims the tax credit or carries over an unused part of the tax credit under section 18 of this chapter. An applicant is subject to an assessment under section 22 of this chapter for noncompliance with the requirement described in this subdivision.

(5) A requirement that the applicant shall annually report the following to the corporation:

(A) The number of employees who are employed in Indiana by the applicant.

(B) The compensation (including benefits) paid to the applicant's employees in Indiana.

(C) The amount of the:

(i) facility improvements;

(ii) equipment and machinery upgrades, repairs, or retrofits; or

(iii) other direct business related investments, including training.

(6) A requirement that the applicant shall provide written notification to the corporation not more than thirty (30) days after the applicant makes or receives a proposal that would transfer the applicant's state tax liability obligations to a successor taxpayer.

(7) Any other performance conditions that the corporation determines are appropriate.

(b) An agreement between an applicant and the corporation must be submitted to the budget committee for review and must be approved by the budget agency before an applicant is awarded a credit under this chapter for a project to retain existing jobs in Indiana.

As added by P.L.178-2002, SEC.49. Amended by P.L.4-2005, SEC.77; P.L.197-2005, SEC.9; P.L.145-2016, SEC.26.
Ind. Code § 6-1.1-31.7-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.7 / Section 6-1.1-31.7-3.5
Limitation on appraiser or technical advisor serving as tax representative
Status: in_force

Sec. 3.5. (a) Subject to subsection (b), an individual or a firm that is:

(1) an appraiser; or

(2) a technical advisor under IC 6-1.1-4;

in a county may not serve as a tax representative of any taxpayer with respect to property subject to property taxes in the county before the county property tax assessment board of appeals with jurisdiction in that county or the Indiana board of tax review.

(b) Subsection (a) does not apply to tax representation in a county with respect to an issue of a taxpayer if:

(1) the individual or firm representing the taxpayer is no longer under contract as an appraiser or a technical advisor in the county as described in subsection (a); and

(2) the individual or firm was not directly involved with the issue of the taxpayer while under contract.

As added by P.L.228-2005, SEC.28. Amended by P.L.207-2016, SEC.20.
Ind. Code § 6-3.1-38-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-6
Claiming credit on tax return
Status: in_force

Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department.

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-40-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-11
Application for deduction; review; change of ownership
Status: in_force

Sec. 11. (a) A person that desires to obtain the deduction provided by section 10 of this chapter must file a certified deduction application, on forms prescribed by the department of local government finance, with:

(1) the auditor of the county in which the new manufacturing equipment is located; and

(2) the department of local government finance.

A person that timely files a personal property return under IC 6-1.1-3-7(a) for the year in which the new manufacturing equipment is installed must file the application between January 1 and May 15 of that year.

(b) The application required by this section must contain the following information:

(1) The name of the owner of the new manufacturing equipment.

(2) A description of the new manufacturing equipment.

(3) Proof of the date the new manufacturing equipment was installed.

(4) The amount of the deduction claimed for the first year of the deduction.

(c) A deduction application must be filed under this section in the year in which the new manufacturing equipment is installed and in each of the immediately succeeding nine (9) years.

(d) The department of local government finance shall review and verify the correctness of each application and shall notify the county auditor of the county in which the property is located that the application is approved or denied or that the amount of the deduction is altered. Upon notification of approval of the application or of alteration of the amount of the deduction, the county auditor shall make the deduction.

(e) If the ownership of new manufacturing equipment changes, the deduction provided under section 10 of this chapter continues to apply to that equipment if the new owner:

(1) continues to use the equipment in compliance with any standards established under section 7(c) of this chapter; and

(2) files the applications required by this section.

(f) The amount of the deduction is:

(1) the percentage under section 10 of this chapter that would have applied if the ownership of the property had not changed; multiplied by

(2) the assessed value of the equipment for the year the deduction is claimed by the new owner.

As added by P.L.62-1988, SEC.1. Amended by P.L.1-1993, SEC.37; P.L.198-2001, SEC.94; P.L.146-2008, SEC.301; P.L.245-2015, SEC.16; P.L.203-2016, SEC.17.
Ind. Code § 6-1.1-6.8-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-10
Recordation of approved application
Status: in_force

Sec. 10. If an application filed under section 8 of this chapter is approved, the applicant shall record the approved application in the applicant's name. If the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county auditor shall enter the land for taxation at an assessed value determined under section 11 of this chapter.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-20-3.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.6
Referendum process for bonds or lease for certain projects; imposition of property taxes to pay debt service
Status: in_force

Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter, this section applies only to a controlled project described in section 3.5(a) of this chapter.

(b) In the case of a controlled project:

(1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this chapter, if a sufficient petition requesting the application of the local public question process has been filed as set forth in section 3.5 of this chapter; or

(2) described in section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter;

a political subdivision may not impose property taxes to pay debt service on bonds or lease rentals on a lease for a controlled project unless the political subdivision's proposed debt service or lease rental is approved in an election on a local public question held under this section.

(c) Except as provided in subsection (k), the following question shall be submitted to the eligible voters at the election conducted under this section:

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

The public question must appear on the ballot in the form approved by the county election board. If the political subdivision proposing to issue bonds or enter into a lease is located in more than one (1) county, the county election board of each county shall jointly approve the form of the public question that will appear on the ballot in each county. The form approved by the county election board may differ from the language certified to the county election board by the county auditor. If the county election board approves the language of a public question under this subsection, the county election board shall submit the language and the certification of the county auditor to the department of local government finance for review.

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

(e) The county auditor shall certify the finally approved public question to the county election board of each county in which the political subdivision is located. The certification must occur not later than noon August 1. Subject to the certification requirements and deadlines under this subsection and except as provided in subsection (j), the public question shall be placed on the ballot at the next general election.

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

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

(2) The department of local government finance.

(g) Subject to the requirements of IC 6-1.1-18.5-8, the political subdivision may issue the proposed bonds or enter into the proposed lease rental if a majority of the eligible voters voting on the public question vote in favor of the public question.

(h) If a majority of the eligible voters voting on the public question vote in opposition to the public question, both of the following apply:

(1) The political subdivision may not issue the proposed bonds or enter into the proposed lease rental.

(2) Another public question under this section on the same or a substantially similar project may not be submitted to the voters earlier than:

(A) except as provided in clause (B), seven hundred (700) days after the date of the public question; or

(B) three hundred fifty (350) days after the date of the election, if a petition that meets the requirements of subsection (m) is submitted to the county auditor.

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

(j) A political subdivision may not divide a controlled project in order to avoid the requirements of this section and section 3.5 of this chapter. A person that owns property within a political subdivision or a person that is a registered voter residing within a political subdivision may file a petition with the department of local government finance objecting that the political subdivision has divided a controlled project into two (2) or more capital projects in order to avoid the requirements of this section and section 3.5 of this chapter. The petition must be filed not more than ten (10) days after the political subdivision gives notice of the political subdivision's decision under section 3.5 of this chapter or a determination under section 5 of this chapter to issue bonds or enter into leases for a capital project that the person believes is the result of a division of a controlled project that is prohibited by this subsection. If the department of local government finance receives a petition under this subsection, the department shall not later than thirty (30) days after receiving the petition make a final determination on the issue of whether the political subdivision divided a controlled project in order to avoid the requirements of this section and section 3.5 of this chapter. If the department of local government finance determines that a political subdivision divided a controlled project in order to avoid the requirements of this section and section 3.5 of this chapter and the political subdivision continues to desire to proceed with the project, the political subdivision may appeal the determination of the department of local government finance to the Indiana board of tax review. A political subdivision shall be considered to have divided a capital project in order to avoid the requirements of this section and section 3.5 of this chapter if the result of one (1) or more of the subprojects cannot reasonably be considered an independently desirable end in itself without reference to another capital project. This subsection does not prohibit a political subdivision from undertaking a series of capital projects in which the result of each capital project can reasonably be considered an independently desirable end in itself without reference to another capital project.

(k) This subsection applies to a political subdivision for which a petition requesting a public question has been submitted under section 3.5 of this chapter. The legislative body (as defined in IC 36-1-2-9) of the political subdivision may adopt a resolution to withdraw a controlled project from consideration in a public question. If the legislative body provides a certified copy of the resolution to the county auditor and the county election board not later than sixty-three (63) days before the election at which the public question would be on the ballot, the public question on the controlled project shall not be placed on the ballot and the public question on the controlled project shall not be held, regardless of whether the county auditor has certified the public question to the county election board. If the withdrawal of a public question under this subsection requires the county election board to reprint ballots, the political subdivision withdrawing the public question shall pay the costs of reprinting the ballots. If a political subdivision withdraws a public question under this subsection that would have been held at a special election and the county election board has printed the ballots before the legislative body of the political subdivision provides a certified copy of the withdrawal resolution to the county auditor and the county election board, the political subdivision withdrawing the public question shall pay the costs incurred by the county in printing the ballots. If a public question on a controlled project is withdrawn under this subsection, a public question under this section on the same controlled project or a substantially similar controlled project may not be submitted to the voters earlier than three hundred fifty (350) days after the date the resolution withdrawing the public question is adopted.

(l) If a public question regarding a controlled project is placed on the ballot to be voted on at an election under this section, the political subdivision shall submit to the department of local government finance, at least thirty (30) days before the election, the following information regarding the proposed controlled project for posting on the department's website:

(1) The cost per square foot of any buildings being constructed as part of the controlled project.

(2) The effect that approval of the controlled project would have on the political subdivision's property tax rate.

(3) The maximum term of the bonds or lease.

(4) The maximum principal amount of the bonds or the maximum lease rental for the lease.

(5) The estimated interest rates that will be paid and the total interest costs associated with the bonds or lease.

(6) The purpose of the bonds or lease.

(7) In the case of a controlled project proposed by a school corporation:

(A) the current and proposed square footage of school building space per student;

(B) enrollment patterns within the school corporation; and

(C) the age and condition of the current school facilities.

(m) If a majority of the eligible voters voting on the public question vote in opposition to the public question, a petition may be submitted to the county auditor to request that the limit under subsection (h)(2)(B) apply to the holding of a subsequent public question by the political subdivision. If such a petition is submitted to the county auditor and is signed by the lesser of:

(1) five hundred (500) persons who are either owners of property within the political subdivision or registered voters residing within the political subdivision; or

(2) five percent (5%) of the registered voters residing within the political subdivision;

the limit under subsection (h)(2)(B) applies to the holding of a second public question by the political subdivision and the limit under subsection (h)(2)(A) does not apply to the holding of a second public question by the political subdivision.

As added by P.L.146-2008, SEC.194. Amended by P.L.182-2009(ss), SEC.146; P.L.113-2010, SEC.36; P.L.198-2011, SEC.2; P.L.219-2013, SEC.73; P.L.169-2015, SEC.163; P.L.203-2015, SEC.3; P.L.149-2016, SEC.25; P.L.246-2017, SEC.6; P.L.38-2021, SEC.35; P.L.174-2022, SEC.41; P.L.239-2023, SEC.9; P.L.136-2024, SEC.25; P.L.156-2024, SEC.17; P.L.1-2025, SEC.80; P.L.68-2025, SEC.68.
Ind. Code § 6-3.1-19-5.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-5.5
Repealed
Status: repealed

As added by P.L.113-2010, SEC.60. Repealed by P.L.172-2011, SEC.162.
Ind. Code § 6-8-1-21 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-21
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.21. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-4-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-27
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(e) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.36, SEC.2; Acts 1981, P.L.65, SEC.1; P.L.62-1983, SEC.4; P.L.332-1989(ss), SEC.4; P.L.6-1997, SEC.22. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-9-29.5-3 — Indiana Code / Title 6 / Article 9 / Chapter 29.5 / Section 6-9-29.5-3
Liability for payment of the tax; offense; provide information
Status: in_force

Sec. 3. (a) An individual who:

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

(2) has a duty to remit food and beverage taxes to the department of state revenue or a political subdivision;

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

(b) Upon the request of:

(1) the department; or

(2) a political subdivision;

a marketplace facilitator shall provide information listing the tax collected in accordance with this article by the marketplace facilitator on behalf of each of its sellers for the period specified by the requesting entity.

(c) For purposes of subsection (b):

(1) if the information is requested by the department, the department may share the information with the political subdivision in which the transactions occurred in accordance with IC 6-8.1-3-7.1; or

(2) if the information is requested by a political subdivision, the political subdivision is entitled only to information pertaining to transactions that occurred within the political subdivision.

As added by P.L.108-2019, SEC.143.
Ind. Code § 6-9-25-7 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-7
Monthly payment of tax receipts to county treasurer
Status: in_force

Sec. 7. The amounts received from the taxes imposed under 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.380-1987(ss), SEC.7. Amended by P.L.9-2024, SEC.240.
Ind. Code § 6-3.1-13-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-14
Application to enter into agreement for tax credit
Status: in_force

Sec. 14. (a) A person that proposes a project to create new jobs in Indiana may apply, as provided in section 15 of this chapter, to the corporation to enter into an agreement for a tax credit under this chapter.

(b) A person that proposes to retain existing jobs in Indiana may apply, as provided in section 15.5 of this chapter, to the corporation to enter into an agreement for a tax credit under this chapter.

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

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.43; P.L.4-2005, SEC.70; P.L.167-2014, SEC.6; P.L.145-2016, SEC.24; P.L.74-2020, SEC.10.
Ind. Code § 6-8-1-23 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-23
Record keeping violations; offenses
Status: in_force

Sec. 23. (a) Every taxpayer shall keep and maintain proper books and records sufficient to adequately reflect the severance of all petroleum products and their value for a period of three (3) years from the date of the filing of the return and the payment of the tax for each taxable period.

(b) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve records, books, or accounts as may be necessary to determine the amount for which the person is liable. It is a Class C infraction for a person to fail to keep and preserve records for a period of three (3) years, or to fail to keep them open for examination at any time by the department or its authorized agents.

(c) It is a Class B misdemeanor for a person to make false entries in the person's books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this chapter.

Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651; P.L.128-2026, SEC.65.
Ind. Code § 6-7-3-7 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-7
Delivery of substance to law enforcement officer; tax liability
Status: in_force

Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-8.1-8-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-1
Form of payment; receipt
Status: in_force

Sec. 1. (a) A person may make a tax payment:

(1) in cash;

(2) by bank draft;

(3) by check;

(4) by cashier's check;

(5) by money order;

(6) by credit card, debit card, charge card, or similar method; or

(7) if approved by the department, by an electronic fund transfer (as defined in IC 4-8.1-2-7).

However, if a tax liability payment is made by bank draft, check, cashier's check, or money order, the liability is not finally discharged and the person has not paid the tax until the draft, check, or money order has been honored by the institution on which it is drawn. If the payment is made by credit card, debit card, charge card, or similar method, the liability is not finally discharged and the person has not paid the tax until the department receives payment or credit from the institution responsible for making the payment or credit. The department may contract with a bank or credit card vendor for acceptance of bank or credit cards. However, if there is a vendor transaction charge or discount fee, whether billed to the department or charged directly to the department's account, the department or credit card vendor may collect from the person using the bank or credit card a fee that may not exceed the highest transaction charge or discount fee charged to the department by the bank or credit card vendor during the most recent collection period. This fee may be collected regardless of any agreement between the bank and a credit card vendor or regardless of any internal policy of the credit card vendor that may prohibit this type of fee. The fee is a permitted additional charge under IC 37-2-4-5.

(b) The department shall issue a receipt for a tax payment that is made with currency.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987, SEC.10; P.L.71-1993, SEC.21; P.L.18-1994, SEC.41; P.L.115-2026, SEC.11.
Ind. Code § 6-3.1-26-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-4
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.50.
Ind. Code § 6-3.1-29-20 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-20
Allocation of credit among shareholders, partners, and members
Status: in_force

Sec. 20. (a) This section applies if a qualified investment is made by a pass through entity or by taxpayers who are co-owners of an integrated coal gasification powerplant or a fluidized bed combustion technology.

(b) If the credit allowed by this chapter for a taxable year is greater than the state tax liability of the pass through entity against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

(1) the tax credit determined for the pass through entity for the taxable year in excess of the pass through entity's state tax liability for the taxable year; multiplied by

(2) in the case of a pass through entity described in:

(i) section 9(1), 9(2), 9(3), or 9(4) of this chapter, the percentage of the pass through entity's distributive income to which the shareholder, partner, or member is entitled; and

(ii) section 9(5) or 9(6) of this chapter, the relative percentage of the corporation's patronage dividends allocable to the member for the taxable year.

(c) If an integrated coal gasification powerplant or a fluidized bed combustion technology is co-owned by two (2) or more taxpayers, the amount of the credit that may be allowed to a co-owner in a taxable year is equal to:

(1) the tax credit determined under sections 15 and 16 of this chapter with respect to the total qualified investment in the integrated coal gasification powerplant or fluidized bed combustion technology; multiplied by

(2) the co-owner's percentage of ownership in the integrated coal gasification powerplant or fluidized bed combustion technology.

(d) The amount of an annual installment of the credit allowed to a shareholder, partner, or member of a pass through entity or a co-owner shall be determined under section 16 of this chapter modified as follows:

(1) Section 16(b) STEP ONE (A) of this chapter shall be based on the percentage of the credit allowed to the shareholder, partner, member, or co-owner under this section.

(2) Section 16(b) STEP ONE (B) of this chapter shall be based on the:

(A) state tax liability; or

(B) utilities receipts tax liability;

of the shareholder, partner, member, or co-owner.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.17.
Ind. Code § 6-8.1-15-19 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-19
Identification of nontaxable services
Status: in_force

Sec. 19. If charges for nontaxable mobile telecommunications service are aggregated with and not separately stated from charges that are subject to taxation, the charges for nontaxable mobile telecommunications service are subject to taxation unless the home service provider can reasonably identify charges not subject to the tax, charge, or fee from its books and records that are kept in the regular course of business.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-24.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-5
Order to appear
Status: in_force

Sec. 5. When a court receives a petition from a county, city, or town seeking a determination of serial tax delinquency under this chapter, the court shall issue an order to each owner of record of a tract or item of real property that is the subject of the petition that directs the owner of record to appear before the court at a date and time specified in the order and to show cause as to why the tracts or items of real property that are the subject of the petition should not be found to be serially delinquent. The court's order under this section must do the following:

(1) Direct the parties subject to the order to appear before the court at a date and time specified by the court. The date specified under this subdivision must not be:

(A) earlier than thirty (30) days; or

(B) later than sixty (60) days;

after the date of the court's order.

(2) Notify the parties subject to the order that any party ordered to appear:

(A) may present evidence or objections on the issue of serial delinquency to the court:

(i) in writing before the appearance date specified by the court under subdivision (1); or

(ii) in writing or by oral testimony at the date and time specified by the court under subdivision (1); and

(B) has the right to be represented by an attorney when appearing before the court.

(3) Notify the parties subject to the order that if the parties:

(A) fail to submit written evidence or objections to the court before the appearance date specified in subdivision (1); and

(B) fail to appear before the court at the date and time specified by the court order under subdivision (1);

the party's failure to submit evidence or objections or to appear before the court will result in a finding of serial tax delinquencies with respect to the tracts or items of real property that are the subject of the petition.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.4.
Ind. Code § 6-7-2-3.3 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-3.3
"Remote seller"
Status: in_force

Sec. 3.3. As used in this chapter, "remote seller" means a retail dealer that meets the economic threshold under IC 6-2.5-2-1(d) and sells taxable products to an ultimate consumer under either of the following circumstances:

(1) By means of a telephone or other method of voice transmission, the mail, or the Internet or other electronic service.

(2) When the taxable products are delivered to the consumer by common carrier, private delivery service, or other method of delivery.

As added by P.L.137-2022, SEC.64. Amended by P.L.118-2024, SEC.14.
Ind. Code § 6-3-2-2.3 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.3
In-state commercial printing for out-of-state customer
Status: in_force

Sec. 2.3. Notwithstanding any other provision of this article, with respect to a person, corporation, or partnership that has contracted with a commercial printer for printing:

(1) the ownership or leasing by that entity of tangible or intangible property located at the Indiana premises of the commercial printer;

(2) the sale by that entity of property of any kind produced at and shipped or distributed from the Indiana premises of the commercial printer;

(3) the activities of any kind performed by or on behalf of that entity at the Indiana premises of the commercial printer; and

(4) the activities performed by the commercial printer in Indiana for or on behalf of that entity;

shall not cause that entity to have adjusted gross income derived from sources within Indiana for purposes of the taxes imposed by this chapter, unless that entity engages in other activities in Indiana away from the premises of the commercial printer that exceed the protection of 15 U.S.C. 381.

As added by P.L.70-1993, SEC.6. Amended by P.L.192-2002(ss), SEC.72.
Ind. Code § 6-1.1-25-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-9
Sale of property acquired by county; application of proceeds; report; actions by county executive
Status: in_force

Sec. 9. (a) When a county acquires title to real property under IC 6-1.1-24 and this chapter, the county executive may dispose of the real property under IC 36-1-11 or subsection (e). The proceeds of any sale under IC 36-1-11 shall be applied as follows:

(1) First, to the cost of the sale or offering for sale of the real property, including the cost of:

(A) maintenance;

(B) preservation;

(C) administration of the property before the sale or offering for sale of the property;

(D) unpaid costs of the sale or offering for sale of the property;

(E) preparation of the property for sale;

(F) advertising; and

(G) appraisal.

(2) Second, to any unrecovered cost of the sale or offering for sale of other real property in the same taxing district acquired by the county under IC 6-1.1-24 and this chapter, including the cost of:

(A) maintenance;

(B) preservation;

(C) administration of the property before the sale or offering for sale of the property;

(D) unpaid costs of the sale or offering for sale of the property;

(E) preparation of the property for sale;

(F) advertising; and

(G) appraisal.

(3) Third, to the payment of the taxes on the real property that were removed from the tax duplicate under section 4(c) of this chapter.

(4) Fourth, any surplus remaining into the county general fund.

(b) The county auditor shall file a report with the board of commissioners before January 31 of each year. The report must:

(1) list the real property acquired under IC 6-1.1-24 and this chapter; and

(2) indicate if any person resides or conducts a business on the property.

(c) The county auditor shall mail a notice by certified mail, return receipt requested, before March 31 of each year to each person listed in subsection (b)(2). The notice must state that the county has acquired title to the tract the person occupies.

(d) If the county executive determines that any real property acquired under this section should be retained by the county, then the county executive shall not dispose of the real property. The county executive may repair, maintain, equip, alter, and construct buildings upon the real property so retained in the same manner prescribed for other county buildings.

(e) The county executive may transfer title to real property described in subsection (a) to the redevelopment commission at no cost to the commission for sale, grant, or other disposition under IC 36-7-14-22.2, IC 36-7-14-22.5, IC 36-7-15.1-15.1, IC 36-7-15.1-15.2, or IC 36-7-15.1-15.5.

(f) If the real property is located in a geographic area that is not served by a redevelopment commission and the county executive determines that any real property acquired under this section should be held for later sale or transfer by the county executive, the county executive shall wait until an appropriate time to dispose of the real property. The county executive may do the following:

(1) Examine, classify, manage, protect, insure, and maintain the property being held.

(2) Eliminate deficiencies (including environmental deficiencies), carry out repairs, remove structures, make improvements, and control the use of the property.

(3) Lease the property while it is being held.

The county executive may enter into contracts to carry out part or all of the functions described in subdivisions (1) through (3).

[Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.17; P.L.14-1991, SEC.8; P.L.39-1994, SEC.21; P.L.31-1994, SEC.9; P.L.2-1995, SEC.30; P.L.73-2001, SEC.1; P.L.113-2002, SEC.3; P.L.169-2006, SEC.31; P.L.236-2015, SEC.6.
Ind. Code § 6-3.5-5-0.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-0.5
Ordinance amendments; application; liability
Status: in_force

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

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

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

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

As added by P.L.178-2019, SEC.9.
Ind. Code § 6-9-36-2.2 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-2.2
"Board"
Status: in_force

Sec. 2.2. As used in this chapter, "board" means the northwest Indiana stadium board created under IC 36-10-9.5.

As added by P.L.44-2026, SEC.13.
Ind. Code § 6-1.1-18.5-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-33
Maximum permissible ad valorem property tax levy; Miami Township
Status: in_force

Sec. 33. (a) This section applies only to Miami Township in Cass County.

(b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2026, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027.

(c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:

(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.

(2) A statement that the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy.

(3) The estimated effect of the proposed increase on taxpayers.

After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located.

(d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027 by twelve thousand one hundred sixty-seven dollars ($12,167).

(e) The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2027, as adjusted under this section, shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2028 and thereafter.

(f) This section expires June 30, 2029.

As added by P.L.157-2026, SEC.72.
Ind. Code § 6-2.5-1-26.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-26.5
"Specified digital products"
Status: reserved

Sec. 26.5. "Specified digital products" means electronically transferred:

(1) digital audio works;

(2) digital audiovisual works; or

(3) digital books.

As added by P.L.19-2008, SEC.5.
Ind. Code § 6-2.5-5-35 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-35
Tangible personal property transactions
Status: in_force

Sec. 35. (a) Except as provided in subsection (b), transactions involving tangible personal property are exempt from the state gross retail tax if:

(1) the:

(A) person acquires the property to facilitate the service or consumption of food and food ingredients that is not exempted from the state gross retail tax under section 20 of this chapter; and

(B) property is:

(i) used, consumed, or removed in the service or consumption of the food and food ingredients; and

(ii) made unusable for further service or consumption of food and food ingredients after the property's first use for service or consumption of food and food ingredients; or

(2) the:

(A) person acquiring the property is engaged in the business of renting or furnishing rooms, lodgings, or accommodations in a commercial hotel, motel, inn, tourist camp, or tourist cabin; and

(B) property acquired is:

(i) used up, removed, or otherwise consumed during the occupation of the rooms, lodgings, or accommodations by a guest; or

(ii) rendered nonreusable by the property's first use by a guest during the occupation of the rooms, lodgings, or accommodations.

(b) The exemption provided by subsection (a) does not apply to transactions involving electricity, water, gas, or steam.

As added by P.L.43-1992, SEC.8. Amended by P.L.257-2003, SEC.29; P.L.211-2007, SEC.14.
Ind. Code § 6-1.1-10-16.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-16.8
Exemption of the basement area of dwellings located in a flood plain; factors for the exemption
Status: in_force

Sec. 16.8. (a) This section applies to a dwelling or other building that is situated in a special flood hazard area as designated by the Federal Emergency Management Agency in which the mandatory purchase of flood insurance applies.

(b) The basement of a dwelling or other building described in subsection (a) is exempt from property taxation if:

(1) the basement floor level has been elevated to mitigate the risk of flooding; and

(2) as a result, the basement is rendered unusable as living space.

As added by P.L.249-2015, SEC.11.
Ind. Code § 6-1.1-15-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-3
Review by Indiana board; initiation by petition of taxpayer or county assessor; petition deadline and form; appraisal not required; decision; denial of refund claim
Status: in_force

Sec. 3. (a) A taxpayer may obtain a review by the Indiana board of:

(1) a county board's action with respect to a claim under section 1.1 of this chapter; or

(2) a denial by the county auditor, the county assessor, or the county treasurer of a claim for refund under IC 6-1.1-9-10(c)(2) that is appealed to the Indiana board as authorized in IC 6-1.1-26-2.1(d)(2).

(b) The county assessor is the party to a review under subsection (a)(1) to defend the determination of the county board. The county auditor may appear as an additional party to the review if the determination concerns a matter that is in the discretion of the county auditor. At the time the notice of that determination is given to the taxpayer, the taxpayer shall also be informed in writing of:

(1) the taxpayer's opportunity for review under subsection (a)(1); and

(2) the procedures the taxpayer must follow in order to obtain review under this section.

(c) A county assessor who dissents from the determination of the county board may obtain a review by the Indiana board. A county auditor who dissents from the determination of the county board concerning a matter that is in the discretion of the county auditor may obtain a review by the Indiana board.

(d) In order to obtain a review by the Indiana board under subsection (a)(1), the party must, not later than forty-five (45) days after the date of the notice given to the party or parties of the determination of the county board:

(1) file a petition for review with the Indiana board; and

(2) serve a copy of the petition on the other party.

(e) The Indiana board shall prescribe the form of the petition for review under this chapter. The Indiana board shall issue instructions for completion of the form. The form and the instructions must be clear, simple, and understandable to the average individual. A petition for review of such a determination must be made on the form prescribed by the Indiana board. The form must require the petitioner to specify the reasons why the petitioner believes that the determination by the county board is erroneous.

(f) If the action for which a taxpayer seeks review under this section is the assessment of tangible property, the taxpayer is not required to have an appraisal of the property in order to do the following:

(1) Initiate the review.

(2) Prosecute the review.

(g) If an owner petitions the Indiana board under IC 6-1.1-11-7(d), the Indiana board is authorized to approve or disapprove an exemption application:

(1) previously submitted to a county board under IC 6-1.1-11-6; and

(2) that is not approved or disapproved by the county board within one hundred eighty (180) days after the owner filed the application for exemption under IC 6-1.1-11.

The county assessor is a party to a petition to the Indiana board under IC 6-1.1-11-7(d).

(h) This subsection applies only to the review by the Indiana board of a denial of a refund claim described in subsection (a)(2). The county assessor is the party to a review under subsection (a)(2) to defend the denial of the refund under IC 6-1.1-26-2.1. In order to obtain a review by the Indiana board under subsection (a)(2), the taxpayer must, within forty-five (45) days of the notice of denial under IC 6-1.1-26-2.1(d):

(1) file a petition for review with the Indiana board; and

(2) serve a copy of the petition on the county auditor.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.3; P.L.74-1987, SEC.12; P.L.41-1993, SEC.13; P.L.6-1997, SEC.73; P.L.198-2001, SEC.43; P.L.90-2002, SEC.138; P.L.256-2003, SEC.11; P.L.1-2004, SEC.15 and P.L.23-2004, SEC.16; P.L.199-2005, SEC.8; P.L.219-2007, SEC.39; P.L.1-2008, SEC.2; P.L.196-2016, SEC.2; P.L.121-2019, SEC.5; P.L.154-2020, SEC.4; P.L.230-2025, SEC.39.
Ind. Code § 6-3.1-10-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-9
Claiming credit
Status: in_force

Sec. 9. To receive the credit provided 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 of state revenue. The taxpayer shall submit to the department of state revenue the certification of the percentage credit by the Indiana economic development corporation and all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an investment cost is a qualified investment cost.

As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.59.
Ind. Code § 6-3.1-34-19 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-19
Procedure to claim a credit
Status: in_force

Sec. 19. To receive a credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit the following to the department:

(1) The certification of the corporation stating the applicable credit percentage approved by the corporation under section 17(b) of this chapter.

(2) All other information that the department determines is necessary for:

(A) the calculation for the credit provided by this chapter; and

(B) the determination of whether an expenditure was a qualified investment.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-2.5-1-22.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-22.5
"Power subsidiary"
Status: in_force

Sec. 22.5. "Power subsidiary" means a corporation which is owned or controlled by one (1) or more public utilities that furnish or sell electrical energy, natural or artificial gas, water, steam, or steam heat and which produces power exclusively for the use of those public utilities.

As added by P.L.137-2022, SEC.14.
Ind. Code § 6-3.6-6-21.2 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-21.2-b
Repealed
Status: repealed

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

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

As added by P.L.244-2017, SEC.14. Repealed by P.L.68-2025, SEC.145.
Ind. Code § 6-9-1-3 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-3
Meetings; election of officers; quorum
Status: in_force

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those offices. Such officers first so chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such by-laws, rules and regulations as they may deem necessary for the proper conduct of their proceedings, the carrying out of their duties and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers shall constitute a "quorum", and the concurrence of a majority of the board of managers shall be necessary to authorize any action.

Formerly: Acts 1972, P.L.58, SEC.1.
Ind. Code § 6-1.1-8.2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.2 / Section 6-1.1-8.2-6
Filing expenditure statement
Status: in_force

Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be filed:

(1) in the form prescribed by the department of local government finance; and

(2) with the statement required for the calendar year to which the credit applies under IC 6-1.1-8-19.

As added by P.L.253-1999, SEC.2. Amended by P.L.90-2002, SEC.88.
Ind. Code § 6-1.1-12.6-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-5
Deduction inapplicable in allocation area
Status: in_force

Sec. 5. A property owner may not receive a deduction under this chapter with respect to a model residence located in an allocation area (as defined in IC 6-1.1-21.2-3).

As added by P.L.70-2008, SEC.1.
Ind. Code § 6-6-4.1-14 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-14
Reciprocity
Status: in_force

Sec. 14. (a) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other state or jurisdiction under which all or any part of the requirements of the Indiana Administrative Code are waived with respect to motor carriers that use in Indiana motor fuel upon which tax has been paid to the other state or jurisdiction. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent privileges with respect to motor fuel consumed in the other state or jurisdiction and on which a tax has been paid to this state.

(b) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into the International Registration Plan, the International Fuel Tax Agreement, or other reciprocal agreements with the appropriate official or officials of any other state or jurisdiction to exempt commercial motor vehicles licensed in the other state or jurisdiction from any of the requirements that would otherwise be imposed by this chapter, including the requirements for trip permits, temporary authorizations, repair and maintenance permits, and annual permits and the payment of fees for permits and authorizations. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent exemptions to motor vehicles licensed in Indiana.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991, SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.
Ind. Code § 6-3.5-10-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-1
Definitions
Status: in_force

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

(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.

(2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).

(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.

(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.

(5) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).

(6) "Municipality" has the meaning set forth in IC 36-1-2-11.

(7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.

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

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.
Ind. Code § 6-1.1-17-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-23
Budget and tax levy; limitation; previous year tax levy, exception if adopt an ordinance
Status: in_force

Sec. 23. (a) This section applies beginning after December 31, 2028, to the formulation and adoption of a budget, tax rate, and tax levy under this chapter.

(b) Notwithstanding any growth in a political subdivision's assessed value in the previous year, the ad valorem property tax levy for the budget of a political subdivision shall not exceed the ad valorem property tax levy for its last preceding annual budget, except as provided in subsections (c) and (d).

(c) The fiscal body of a political subdivision may by ordinance authorize the proper officers of the political subdivision to formulate and submit a budget, tax rate, and tax levy under section 3 of this chapter that exceeds the ad valorem property tax levy restriction in subsection (b), subject to all other limits under this article, if the following conditions are met:

(1) The fiscal body of the political subdivision must hold a public hearing at which the only item on the agenda is the proposal to adopt an ordinance under this subsection. The hearing shall be conducted in accordance with IC 5-14-1.5, and notice of the hearing shall be published in accordance with IC 5-3-1.

(2) After conducting a public hearing under subdivision (1) and subject to subdivision (3), the fiscal body of the political subdivision may adopt an ordinance under this subsection, which must contain:

(A) a general statement of the reasons for the tax levy and tax rate increase;

(B) the dollar amount of the tax levy increase; and

(C) the percentage increase in the tax rate from the previous year.

(3) An ordinance may not be adopted under this section after the date that is fifteen (15) days before the public hearing under section 3 of this chapter.

(d) If an ordinance is adopted by the fiscal body of a political subdivision under subsection (c), the limitation in subsection (b) shall not apply and instead the ad valorem property tax levy for the budget of the political subdivision shall not exceed the sum of:

(1) the ad valorem property tax levy for the political subdivision's last preceding annual budget; plus

(2) the additional ad valorem property tax levy authorized in the ordinance adopted by the fiscal body under subsection (c);

subject to all other limits under this article.

(e) The provisions of this section shall be applied to decrease the tax rate of each political subdivision in which there was an increase in the political subdivision's assessed value in the previous year, subject to subsections (c) and (d).

As added by P.L.68-2025, SEC.58.
Ind. Code § 6-3.6-6-18 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-18-b
Pledge of general purpose revenue; payment of bonds; lease payments; approval by fiscal body
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. 18. (a) A county, city, town, or nonmunicipal civil taxing unit may pledge its general purpose revenue to the payment of bonds or to lease payments for:

(1) any purpose of the unit;

(2) any purpose of another governmental entity located in any part in the county, including a governmental entity organized on a regional basis; or

(3) any purpose for which general purpose revenue may be used by the unit under this chapter.

(b) The pledge must be approved in an ordinance adopted by the fiscal body of the political subdivision.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.141.
Ind. Code § 6-1.1-18-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-28
Township's petition for an increase to its maximum ad valorem property tax levy for its firefighting and emergency services fund; formula; calculation
Status: in_force

Sec. 28. (a) This section applies to a township if:

(1) the township has previously submitted a petition, or petitions, under this section in any year after December 31, 2016;

(2) the sum of all adjustments determined under STEP THREE of subsection (c) for the petition or petitions described in subdivision (1) equals fifteen-hundredths (0.15); and

(3) the percentage growth in the township's assessed value for the preceding year compared to the year immediately before the preceding year is:

(A) at least equal to the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the preceding year multiplied by two (2); and

(B) not more than the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the preceding year multiplied by four (4).

(b) The executive of a township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes for any year for which a petition is submitted under this section.

(c) Subject to subsection (e), if the township submits a petition as provided in subsection (b) before June 1 of a year, the department of local government finance shall increase the township's maximum permissible ad valorem property tax levy for the township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes first due and payable in the immediately succeeding year by using the following formula for purposes of subsection (d)(2):

STEP ONE: Determine the percentage increase in the population, as determined by the township fiscal body and as may be prescribed by the department of local government finance, that is within the fire protection and emergency services area of the township during the ten (10) year period immediately preceding the year in which the petition is submitted under subsection (b). The township fiscal body may use the most recently available population data issued by the Bureau of the Census during the ten (10) year period immediately preceding the petition.

STEP TWO: Determine the greater of zero (0) or the result of:

(A) the STEP ONE percentage; minus

(B) six percent (6%);

expressed as a decimal.

STEP THREE: Determine a rate that is the lesser of:

(A) fifteen-hundredths (0.15); or

(B) the STEP TWO result.

STEP FOUR: Reduce the STEP THREE rate by any rate increase in the township's property tax rate or rates for its township firefighting and emergency services fund, township firefighting fund, or township emergency services fund, as applicable, within the immediately preceding ten (10) year period that was made based on a petition submitted by the township under this section.

(d) The township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2) for property taxes first due and payable in a given year, as adjusted under this section, shall be calculated as:

(1) the amount of the ad valorem property tax levy increase for the township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the combined levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, without regard to this section; plus

(2) an amount equal to the result of:

(A) the rate determined under the formula in subsection (c); multiplied by

(B) the net assessed value of the fire protection and emergency services area divided by one hundred (100).

The calculation under this subsection shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 36-8-13-4 for property taxes first due and payable in the first year of the increase and thereafter.

(e) Notwithstanding the rate limitation in STEP THREE of subsection (c), a township may submit a petition under subsection (b) to increase the township's maximum permissible ad valorem property tax levy for its township firefighting and emergency services fund under IC 36-8-13-4(a)(1) or the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2), as applicable, for property taxes first due and payable in the immediately succeeding year as determined under the formula under subsection (c), subject to the following:

(1) The amount determined under subsection (c) may not exceed the result of:

(A) the STEP TWO result in subsection (c); multiplied by

(B) eight-tenths (0.8).

(2) The rate, as adjusted under this section and as certified by the department of local government finance for the township's maximum permissible ad valorem property tax levy for:

(A) its township firefighting and emergency services fund under IC 36-8-13-4(a)(1); or

(B) the levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2);

as applicable, may not exceed a rate determined by the formula under subsection (f).

(3) STEP FOUR of subsection (c) applies to any petition the executive of the township subsequently submits after submitting an initial petition after December 31, 2025, under this section.

(f) The rate limitation described in subsection (e)(2) shall be determined using the following formula:

STEP ONE: Determine the sum of:

(A) the rate certified by the department of local government finance for the current year for the township's:

(i) township firefighting and emergency services fund under IC 36-8-13-4(a)(1); or

(ii) levies for the township firefighting fund and township emergency services fund described in IC 36-8-13-4(a)(2);

as applicable; plus

(B) the amount determined under STEP THREE of subsection (c).

STEP TWO: Determine the lesser of:

(A) twenty-hundredths (0.20); or

(B) the STEP ONE result.

As added by P.L.154-2020, SEC.5. Amended by P.L.236-2023, SEC.28; P.L.157-2026, SEC.66.
Ind. Code § 6-9-28-4 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-4
Liability; collection
Status: in_force

Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter.

(b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 2(a) of this chapter is located.

As added by P.L.19-1994, SEC.13.
Ind. Code § 6-3.1-40-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-6
Credit; eligibility; amount
Status: in_force

Sec. 6. If a taxpayer:

(1) has an ownership interest in a physician owned medical practice described in section 5(2) of this chapter that:

(A) is established as a legal entity under Indiana law after December 31, 2023;

(B) opens and begins to provide health care services to patients in a particular calendar year beginning after December 31, 2023; and

(C) has billed for health care services for at least six (6) months of a calendar year;

(2) has an ownership interest in the income of the physician owned medical practice that is at least:

(A) for a physician owned medical practice with not more than ten (10) owners, five percent (5%) of the physician owned medical practice's income; and

(B) for a physician owned medical practice with more than ten (10) owners, fifty percent (50%) of the physician owned medical practice's income divided by the number of physicians who own an interest in the physician owned medical practice; and

(3) provided health care services in the physician owned medical practice for at least six (6) months of a calendar year;

the taxpayer may, subject to sections 7 and 9.5 of this chapter, claim a credit against the taxpayer's state income tax liability. Subject to sections 8 and 11 of this chapter, the amount of the credit allowed under this chapter for a taxpayer in the particular calendar year is twenty thousand dollars ($20,000).

As added by P.L.203-2023, SEC.3. Amended by P.L.230-2025, SEC.74.
Ind. Code § 6-9-72-4 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-9-20-9 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-9
Bonds, leases, or other obligations; covenants of general assembly
Status: repealed

Sec. 9. With respect to bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 8.7 or 8.9 of this chapter, and bonds issued by a lessor that are payable from lease rentals, the general assembly covenants with the county, the most populated municipality in the county, and the purchasers or owners of the bonds or other obligations described in this subdivision that this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the food and beverage tax imposed by this chapter as long as the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease are unpaid.

As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.12; P.L.176-2009, SEC.13.
Ind. Code § 6-1.1-6.2-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-7
Repealed
Status: repealed

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.
Ind. Code § 6-3-4.5-1 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-1
Definitions
Status: in_force

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

(1) "Adjustment year" means the partnership taxable year described in Section 6225(d)(2) of the Internal Revenue Code.

(2) "Administrative adjustment request" means an administrative adjustment request filed by a partnership under Section 6227 of the Internal Revenue Code.

(3) "Affected year" means any taxable year for a taxpayer that is affected by an adjustment under this chapter, regardless of whether the partnership has received an adjustment for that taxable year.

(4) "Audited partnership" means a partnership subject to a partnership level audit resulting in a federal adjustment.

(5) "Corporate partner" means a partner that is subject to the state adjusted gross income tax under IC 6-3-2-1(c) or the financial institutions tax under IC 6-5.5-2-1. In the case of a partner that is a corporation described in IC 6-3-2-2.8(2) that also is subject to tax under IC 6-3-2-1(c), the corporation is a corporate partner only to the extent that its income is subject to tax under IC 6-3-2-1(c).

(6) "Direct partner" means a partner that holds an interest directly in a partnership or pass through entity.

(7) "Exempt partner" means a partner that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(1) or the financial institutions tax under IC 6-5.5-2-7(4), except to the extent of unrelated business taxable income.

(8) "Federal adjustment" means a change to an item or amount determined under the Internal Revenue Code or a change to any other tax attribute that is used by a taxpayer to compute state adjusted gross income taxes or financial institutions tax owed, whether that change results from action by the Internal Revenue Service, including a partnership level audit, or the filing of an amended federal return, a federal refund claim, or an administrative adjustment request by the taxpayer. A federal adjustment is positive to the extent that it increases state adjusted gross income as determined under IC 6-3 or IC 6-5.5 and is negative to the extent that it decreases state adjusted gross income as determined under IC 6-3 or IC 6-5.5.

(9) "Federal adjustment reports" includes methods or forms required by the department for use by a taxpayer to report final federal adjustments for purposes of this chapter, including an amended Indiana tax return, information return, or uniform multistate report.

(10) "Federal partnership representative" means a person the partnership designates for the taxable year as the partnership's representative, or the person the Internal Revenue Service has appointed to act as the federal partnership representative, pursuant to Section 6223(a) of the Internal Revenue Code.

(11) "Final determination date" means the following:

(A) Except as provided in clause (B) or (C), if the federal adjustment arises from an Internal Revenue Service audit or other action by the Internal Revenue Service, the final determination date is the date on which the federal adjustment is a final determination under IC 6-3-4-6(d).

(B) For federal adjustments arising from an Internal Revenue Service audit or other action by the Internal Revenue Service, if the taxpayer filed as a member of a consolidated tax return filed under IC 6-3-4-14, a combined return filed under IC 6-3-2-2 or IC 6-5.5-5-1, or a return combined by the department under IC 6-3-2-2(p), the final determination date means the first date on which no related federal adjustments arising from that audit remain to be finally determined, as described in clause (A), for the entire group.

(C) If the federal adjustment results from filing an amended federal return, a federal refund claim, or an administrative adjustment request, the final determination date means the day on which the amended return, refund claim, administrative adjustment request, or other similar report was filed.

(12) "Final federal adjustment" means a federal adjustment after the final determination date for that federal adjustment has passed.

(13) "Indirect partner" means a partner in a partnership or pass through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass through entity.

(14) "Internal Revenue Code" has the meaning set forth in IC 6-3-1-11.

(15) "Nonresident partner" has the meaning provided in IC 6-3-4-12(n).

(16) "Partner" means a person or entity that holds an interest directly or indirectly in a partnership or other pass through entity.

(17) "Partner level adjustments report" means a report provided by a partnership to its partners as a result of a department action with regard to the partnership. A partner level adjustments report does not include an amended statement provided by a partnership or other entity as a result of an adjustment reported by the partnership.

(18) "Partnership" has the meaning set forth in IC 6-3-1-19.

(19) "Partnership level audit" means an examination by the Internal Revenue Service at the partnership level under Sections 6221 through 6241 of the Internal Revenue Code, as enacted by the Bipartisan Budget Act of 2015, Public Law 114-74, which results in federal adjustments.

(20) "Partnership return" means a return required to be filed by a partnership pursuant to IC 6-3-4-10. In the case of a partnership that is required to withhold tax or file a composite return pursuant to IC 6-3-4-12 or IC 6-5.5-2-8, the term also includes the returns or schedules required for tax withholding or composite filing. In the case of a partnership that is an electing entity under IC 6-3-2.1, the term also includes the returns or schedules required for the pass through entity tax under IC 6-3-2.1.

(21) "Pass through entity" means an entity defined in IC 6-3-1-35, other than a partnership, that:

(A) is not subject to tax except as provided in IC 6-3-2-2.8(2), in the case of a corporation described in IC 6-3-2-2.8(2); or

(B) is not subject to tax except on its undistributed taxable income, in the case of an estate or a trust.

(22) "Reallocation adjustment" means a federal adjustment resulting from a partnership level audit or an administrative adjustment request that changes the shares of one (1) or more items of partnership income, gain, loss, expense, or credit allocated to direct partners. A positive reallocation adjustment means the portion of a reallocation adjustment that would increase federal adjusted gross income or federal taxable income for one (1) or more direct partners, and a negative reallocation adjustment means the portion of a reallocation adjustment that would decrease federal adjusted gross income or federal taxable income for one (1) or more direct partners, according to Section 6225 of the Internal Revenue Code and the regulations under that section.

(23) "Resident partner" means a partner that is not a nonresident partner.

(24) "Review year" means the taxable year of a partnership that is subject to a partnership level audit, an administrative adjustment request, or an amended federal return that results in federal adjustments, regardless of whether any federal tax determined to be due is the responsibility of the partnership or partners.

(25) "Statement" means a form or schedule prescribed by the department through which a partnership or pass through entity reports tax attributes to its owners or beneficiaries.

(26) "Tax attribute" means any item of income, deduction, credit, receipts for apportionment, or other amount or status that determines a partner's liability under IC 6-3, IC 6-3.6, or IC 6-5.5.

(27) "Taxable year" means, in the case of a partnership, the year or partial year for which a partnership files a return for state and federal purposes and, in the case of a partner, the taxable year in which the partner reports tax attributes from the partnership.

(28) "Taxpayer" has the meaning set forth in IC 6-3-1-15 (in the case of the adjusted gross income tax) and IC 6-5.5-1-17 (in the case of the financial institutions tax) and, unless the context clearly indicates otherwise, includes a partnership subject to a partnership level audit or a partnership that has made an administrative adjustment request, as well as a tiered partner of that partnership.

(29) "Tiered partner" means any partner that is a partnership or pass through entity.

(30) "Unrelated business taxable income" has the meaning set forth in Section 512 of the Internal Revenue Code.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.41; P.L.138-2022, SEC.6; P.L.178-2022(ts), SEC.7; P.L.1-2023, SEC.11; P.L.201-2023, SEC.97; P.L.9-2024, SEC.186; P.L.80-2025, SEC.3.
Ind. Code § 6-5.5-1-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-2
"Adjusted gross income"
Status: in_force

Sec. 2. (a) Except as provided in subsections (b) through (d), "adjusted gross income" means taxable income as defined in Section 63 of the Internal Revenue Code, adjusted as follows:

(1) Add the following amounts:

(A) An amount equal to a deduction allowed or allowable under Section 166, Section 585, or Section 593 of the Internal Revenue Code.

(B) An amount equal to a deduction allowed or allowable under Section 170 of the Internal Revenue Code.

(C) An amount equal to a deduction or deductions allowed or allowable under Section 63 of the Internal Revenue Code for taxes based on or measured by income and levied at the state level by a state of the United States or levied at the local level by any subdivision of a state of the United States.

(D) The amount of interest excluded under Section 103 of the Internal Revenue Code or under any other federal law, minus the associated expenses disallowed in the computation of taxable income under Section 265 of the Internal Revenue Code.

(E) An amount equal to the deduction allowed under Section 172 or 1212 of the Internal Revenue Code for net operating losses or net capital losses.

(F) For a taxpayer that is not a large bank (as defined in Section 585(c)(2) of the Internal Revenue Code), an amount equal to the recovery of a debt, or part of a debt, that becomes worthless to the extent a deduction was allowed from gross income in a prior taxable year under Section 166(a) of the Internal Revenue Code.

(G) Add the amount necessary to make the adjusted gross income of any taxpayer that owns property for which bonus depreciation was allowed in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election been made under Section 168(k) of the Internal Revenue Code to not apply bonus depreciation to the property in the year that it was placed in service.

(H) Add the amount necessary to make the adjusted gross income of any taxpayer that placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election for federal income tax purposes not been made for the year in which the property was placed in service to take deductions under Section 179 of the Internal Revenue Code in a total amount exceeding the sum of:

(i) twenty-five thousand dollars ($25,000) to the extent deductions under Section 179 of the Internal Revenue Code were not elected as provided in item (ii); and

(ii) for taxable years beginning after December 31, 2017, the deductions elected under Section 179 of the Internal Revenue Code on property acquired in an exchange if the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017, the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code, and the taxpayer made an election to take deductions under Section 179 of the Internal Revenue Code with regard to the acquired property in the year that the property was placed into service. The amount of deductions allowable for an item of property under this item may not exceed the amount of adjusted gross income realized on the property that would have been deferred under the Internal Revenue Code in effect on January 1, 2017.

(I) Add an amount equal to any income not included in gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code. Subtract from the adjusted gross income of any taxpayer that added an amount to adjusted gross income in a previous year the amount necessary to offset the amount included in federal gross income as a result of the deferral of income arising from business indebtedness discharged in connection with the reacquisition after December 31, 2008, and before January 1, 2011, of an applicable debt instrument, as provided in Section 108(i) of the Internal Revenue Code.

(J) Add an amount equal to any exempt insurance income under Section 953(e) of the Internal Revenue Code for active financing income under Subpart F, Subtitle A, Chapter 1, Subchapter N of the Internal Revenue Code.

(K) Add an amount equal to the remainder of:

(i) the amount allowable as a deduction under Section 274(n) of the Internal Revenue Code; minus

(ii) the amount otherwise allowable as a deduction under Section 274(n) of the Internal Revenue Code, if Section 274(n)(2)(D) of the Internal Revenue Code was not in effect for amounts paid or incurred after December 31, 2020.

(2) Subtract the following amounts:

(A) Income that the United States Constitution or any statute of the United States prohibits from being used to measure the tax imposed by this chapter.

(B) Income that is derived from sources outside the United States, as defined by the Internal Revenue Code.

(C) An amount equal to a debt or part of a debt that becomes worthless, as permitted under Section 166(a) of the Internal Revenue Code.

(D) An amount equal to any bad debt reserves that are included in federal income because of accounting method changes required by Section 585(c)(3)(A) or Section 593 of the Internal Revenue Code.

(E) The amount necessary to make the adjusted gross income of any taxpayer that owns property for which bonus depreciation was allowed in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election been made under Section 168(k) of the Internal Revenue Code to not apply bonus depreciation.

(F) The amount necessary to make the adjusted gross income of any taxpayer that placed Section 179 property (as defined in Section 179 of the Internal Revenue Code) in service in the current taxable year or in an earlier taxable year equal to the amount of adjusted gross income that would have been computed had an election for federal income tax purposes not been made for the year in which the property was placed in service to take deductions under Section 179 of the Internal Revenue Code in a total amount exceeding the sum of:

(i) twenty-five thousand dollars ($25,000) to the extent deductions under Section 179 of the Internal Revenue Code were not elected as provided in item (ii); and

(ii) for taxable years beginning after December 31, 2017, the deductions elected under Section 179 of the Internal Revenue Code on property acquired in an exchange if the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017, the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code, and the taxpayer made an election to take deductions under Section 179 of the Internal Revenue Code with regard to the acquired property in the year that the property was placed into service. The amount of deductions allowable for an item of property under this item may not exceed the amount of adjusted gross income realized on the property that would have been deferred under the Internal Revenue Code in effect on January 1, 2017.

(G) Income that is:

(i) exempt from taxation under IC 6-3-2-21.7; and

(ii) included in the taxpayer's taxable income under the Internal Revenue Code.

(H) The amount that would have been excluded from gross income but for the enactment of Section 118(b)(2) of the Internal Revenue Code for taxable years ending after December 22, 2017.

(I) For taxable years ending after March 12, 2020, an amount equal to the deduction disallowed pursuant to:

(i) Section 2301(e) of the CARES Act (Public Law 116-136), as modified by Sections 206 and 207 of the Taxpayer Certainty and Disaster Relief Tax Act (Division EE of Public Law 116-260); and

(ii) Section 3134(e) of the Internal Revenue Code.

(J) Subtract an amount equal to the deduction disallowed under Section 280C(h) of the Internal Revenue Code.

(3) Make the following adjustments:

(A) Subtract the amount of any interest expense paid or accrued in the current taxable year but not deducted as a result of the limitation imposed under Section 163(j)(1) of the Internal Revenue Code.

(B) Add any interest expense paid or accrued in a previous taxable year but allowed as a deduction under Section 163 of the Internal Revenue Code in the current taxable year.

(C) For taxable years beginning after December 31, 2021, add or subtract amounts related to specified research or experimental expenditures as required under IC 6-3-2-29.

(D) Add or subtract an amount equal to the modifications required for qualified production property under IC 6-3-2-30.

For purposes of this subdivision, an interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable under Section 163 of the Internal Revenue Code if the limitation under Section 163(j)(1) of the Internal Revenue Code did not exist.

(b) In the case of a credit union, "adjusted gross income" for a taxable year means the total transfers to undivided earnings minus dividends for that taxable year after statutory reserves are set aside under IC 28-7-1-24.

(c) In the case of an investment company, "adjusted gross income" means the company's federal taxable income adjusted as follows:

(1) Add the amount excluded from federal gross income under Section 103 of the Internal Revenue Code for interest received on an obligation of a state other than Indiana, or a political subdivision of such a state, that is acquired by the taxpayer after December 31, 2011.

(2) Make the following adjustments:

(A) Subtract the amount of any interest expense paid or accrued in the current taxable year but not deducted as a result of the limitation imposed under Section 163(j)(1) of the Internal Revenue Code.

(B) Add any interest expense paid or accrued in a previous taxable year but allowed as a deduction under Section 163 of the Internal Revenue Code in the current taxable year.

For purposes of this subdivision, an interest expense is considered paid or accrued only in the first taxable year the deduction would have been allowable under Section 163 of the Internal Revenue Code if the limitation under Section 163(j)(1) of the Internal Revenue Code did not exist.

(3) Multiply the amount determined after the adjustments in subdivisions (1) and (2) by the quotient of:

(A) the aggregate of the gross payments collected by the company during the taxable year from old and new business upon investment contracts issued by the company and held by residents of Indiana; divided by

(B) the total amount of gross payments collected during the taxable year by the company from the business upon investment contracts issued by the company and held by persons residing within Indiana and elsewhere.

(d) As used in subsection (c), "investment company" means a person, copartnership, association, limited liability company, or corporation, whether domestic or foreign, that:

(1) is registered under the Investment Company Act of 1940 (15 U.S.C. 80a-1 et seq.); and

(2) solicits or receives a payment to be made to itself and issues in exchange for the payment:

(A) a so-called bond;

(B) a share;

(C) a coupon;

(D) a certificate of membership;

(E) an agreement;

(F) a pretended agreement; or

(G) other evidences of obligation;

entitling the holder to anything of value at some future date, if the gross payments received by the company during the taxable year on outstanding investment contracts, plus interest and dividends earned on those contracts (by prorating the interest and dividends earned on investment contracts by the same proportion that certificate reserves (as defined by the Investment Company Act of 1940) is to the company's total assets) is at least fifty percent (50%) of the company's gross payments upon investment contracts plus gross income from all other sources except dividends from subsidiaries for the taxable year. The term "investment contract" means an instrument listed in clauses (A) through (G).

(e) If a partner is required to include an item of income, a deduction, or another tax attribute in the partner's adjusted gross income tax return pursuant to IC 6-3-4.5, such item shall be considered to be includible in the partner's federal adjusted gross income or federal taxable income, regardless of whether such item is actually required to be reported by the partner for federal income tax purposes. For purposes of this subsection:

(1) items for which a valid election is made under IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9 shall not be required to be included in the partner's adjusted gross income or taxable income; and

(2) items for which the partnership did not make an election under IC 6-3-4.5-6, IC 6-3-4.5-8, or IC 6-3-4.5-9, but for which the partnership is required to remit tax pursuant to IC 6-3-4.5-18, shall be included in the partner's adjusted gross income or taxable income.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.15; P.L.68-1991, SEC.1; P.L.8-1993, SEC.94; P.L.28-1997, SEC.20; P.L.119-1998, SEC.13; P.L.273-1999, SEC.52; P.L.105-2003, SEC.4; P.L.246-2005, SEC.75; P.L.223-2007, SEC.5; P.L.182-2009(ss), SEC.233; P.L.229-2011, SEC.94; P.L.171-2011, SEC.7; P.L.172-2011, SEC.80; P.L.6-2012, SEC.56; P.L.205-2013, SEC.124; P.L.250-2015, SEC.42; P.L.214-2018(ss), SEC.12; P.L.234-2019, SEC.16; P.L.165-2021, SEC.98; P.L.159-2021, SEC.26; P.L.199-2021, SEC.6; P.L.137-2022, SEC.55; P.L.194-2023, SEC.25; P.L.128-2026, SEC.23.
Ind. Code § 6-1.1-18.5-9.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-9.8
Exemption from levy limits of certain cumulative fund taxes; estimate by the department of local government finance
Status: in_force

Sec. 9.8. (a) For purposes of determining the property tax levy limit imposed on a city, town, or county under section 3 of this chapter, the city, town, or county's ad valorem property tax levy for a particular calendar year does not include an amount equal to the amount of ad valorem property taxes that would be first due and payable to the city, town, or county during the ensuing calendar year if the taxing unit imposed a certified property tax rate per one hundred dollars ($100) of assessed valuation that the civil taxing unit may impose for the particular calendar year under the authority of IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).

(b) Before July 15 of each year, the department of local government finance shall provide to each county, city, and town an estimate of the maximum permissible property tax rate per one hundred dollars ($100) of assessed valuation that the county, city, or town may impose for the ensuing year under IC 36-9-14.5 (in the case of a county) or IC 36-9-15.5 (in the case of a city or town).

As added by P.L.44-1984, SEC.3. Amended by P.L.5-1986, SEC.13; P.L.2-1993, SEC.55; P.L.1-1995, SEC.46; P.L.17-1995, SEC.5; P.L.25-1995, SEC.30; P.L.90-2002, SEC.165; P.L.219-2007, SEC.55; P.L.172-2011, SEC.38; P.L.112-2012, SEC.36; P.L.137-2012, SEC.33; P.L.13-2013, SEC.15; P.L.184-2016, SEC.15; P.L.157-2026, SEC.71.
Ind. Code § 6-6-1.1-607 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-607
Monthly accounting of all gasoline delivered to or withdrawn from refinery or terminal; lessor report of leased storage space
Status: in_force

Sec. 607. (a) Every person owning or operating a refinery or terminal in Indiana shall, on forms prescribed by the administrator, make a monthly accounting to the administrator of all gasoline withdrawn from a refinery or terminal, and all gasoline delivered to and withdrawn from any terminal, whether or not the fuel is owned by the owner or operator.

(b) Every person owning or operating a refinery or terminal in Indiana who leases storage space in that refinery or terminal for gasoline to another person shall on forms prescribed by the administrator make a monthly accounting to the administrator with respect to the leased storage space. The report shall show the following:

(1) The name of the lessee.

(2) The volume of storage space that is leased.

(3) The volume of gasoline existing in that storage space at the beginning and end of the month.

(4) The monthly throughput which is:

(A) the total volume of gasoline put into the storage space during the month; and

(B) the total volume of gasoline removed from the storage space during the month.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.31; P.L.69-1991, SEC.10.
Ind. Code § 6-2.5-12-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-2
"Call by call basis"
Status: in_force

Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the price is measured by individual calls.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-6-11-10 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-10
Amount of tax; computation
Status: in_force

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age.

(b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed in the following table:

BOAT VALUE

CLASS

WHEN NEW

TAX DUE

AT LEAST but

LESS THAN

1

$

0.01

$

500

$

2

2

500

1,000

6

3

1,000

1,500

20

4

1,500

2,000

30

5

2,000

3,000

42

6

3,000

5,000

55

7

5,000

7,500

70

8

7,500

10,000

88

9

10,000

15,000

110

10

15,000

22,500

150

11

22,500

35,000

200

12

35,000

50,000

275

13

50,000

75,000

375

14

75,000 or more

500

The bureau of motor vehicles may adopt rules under IC 4-22-2 for determining the value of new boats. A tax paid under subsection (c) may be used as a credit against the taxes owed for the same registration year under this subsection.

(c) Notwithstanding subsection (b), the amount of excise tax imposed and owed by a boat owner is twelve dollars ($12) for a boat that is stored in Indiana for sixty (60) consecutive days or more but not operated, used, or docked in Indiana waters, except to facilitate storage of the boat.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.17; P.L.71-1991, SEC.1; P.L.81-1993, SEC.2; P.L.64-1996, SEC.1; P.L.164-2020, SEC.8.
Ind. Code § 6-9-78-1 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-1
Applicability
Status: in_force

Sec. 1. This chapter applies to the city of Hammond.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-3.1-39.5-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-8
Entitlement to credit; amount of credit
Status: in_force

Sec. 8. (a) A taxpayer that makes a qualified expenditure in a taxable year is entitled to a credit against the taxpayer's state tax liability for the taxable year.

(b) Subject to section 9 of this chapter, the maximum amount of the credit to which a taxpayer is entitled in a particular taxable year is equal to the lesser of:

(1) fifty percent (50%) of the employer's qualified expenditures in the taxable year; or

(2) one hundred thousand dollars ($100,000).

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-3-2-27.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-27.5-b
Exemption for Indiana income earned by nonresidents
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. 27.5. (a) As used in this section, "compensation" means any wages, salaries, tips, or similar income that is subject to the withholding requirements under IC 6-3-4-8, or would otherwise be subject to the withholding requirements under IC 6-3-4-8 if not for the application of:

(1) IC 6-3-4-8(d);

(2) IC 6-3-5; or

(3) this section.

(b) As used in this section, "professional athlete" means:

(1) an athlete, other than a team member (as defined in section 2.7(a)(4) of this chapter) or a race team member (as defined in section 3.2(a)(4) of this chapter), who performs services in a professional athletic event for compensation;

(2) a team member (as defined in section 2.7(a)(4) of this chapter) who has at least one (1) duty day in Indiana during a taxable year; or

(3) a race team member (as defined in section 3.2(a)(4) of this chapter) who has at least one (1) duty day in Indiana during a taxable year.

(c) As used in this section, "professional entertainer" means a person who performs services in the professional performing arts for compensation on a per-event basis.

(d) As used in this section, "public figure" means a person of prominence who performs services at discrete events, including speeches, public appearances, and similar events, for compensation on a per-event basis.

(e) As used in this section, "time and attendance system" means a system:

(1) through which an employee is required, on a contemporaneous basis, to record the employee's work location for each day worked outside the state in which the employee's employment duties are primarily performed; and

(2) which is designed to allow the employer to allocate the employee's compensation for income tax purposes among all states in which the employee performs employment duties.

(f) Except as provided in subsection (j), compensation is exempt from the adjusted gross income tax imposed under this article and IC 6-3.6 if all of the following conditions are met:

(1) The individual is not a resident of Indiana at any time during the calendar year in which the employee performs employment duties.

(2) The individual receives compensation for employment duties performed by the individual in Indiana for thirty (30) days or less during the calendar year.

(3) The compensation is not paid for employment duties performed by the individual in the individual's capacity as a professional athlete, professional entertainer, or public figure.

(g) Except as otherwise provided in this section, an employer is not required to withhold taxes imposed under this article or IC 6-3.6 from compensation paid to an employee described in subsection (f). However, if the number of days that an employee performs employment duties in Indiana exceeds thirty (30) days, the employer shall withhold and remit tax to the state of Indiana from all compensation paid to the employee for every day on which the employee performed employment duties in Indiana, including the first thirty (30) days.

(h) The department may not require payment of any penalties otherwise applicable for a failure to deduct and withhold income taxes under IC 6-3-4-8, if, when making the determination of whether withholding was required, either of the following applied:

(1) The employer relied on a time and attendance system maintained by the employer specifically designed to allocate employee wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for the employer.

(2) The employer did not maintain a time and attendance system and the employer relied on the employee's annual determination of the time the employee expected to spend performing employment duties in Indiana, if:

(A) the employer did not have actual knowledge of fraud on the part of the employee in making the determination; and

(B) the employer and the employee did not collude to evade taxation in making the determination.

An employer's maintaining of records as described in subdivision (1) does not preclude an employer's ability to rely on an employee's determination of the time the employee expected to spend performing employment duties in Indiana as described in subdivision (2) when making the determination of whether withholding is required.

(i) For purposes of this section:

(1) subject to subdivision (3), an employee shall be considered present and performing employment duties within Indiana if the employee performs more of the employee's employment duties within Indiana than in any other state during a particular day;

(2) any portion of the day during which an employee is in transit may not be considered in determining the location of the employee's performance of employment duties; and

(3) if an employee performs employment duties in the employee's state of residence and in only one (1) nonresident state during a particular day, the employee shall be considered to have performed more of the employee's employment duties in the nonresident state than in the state of residence for that day.

(j) The following apply for purposes of this section:

(1) If an individual receives compensation for employment duties performed by the individual both:

(A) in the individual's capacity as a professional athlete, professional entertainer, or public figure; and

(B) in some capacity other than the individual's capacity as a professional athlete, professional entertainer, or public figure;

the exemption under this section may not be applied to the portion of compensation described in clause (B).

(2) If an employee is working at a location other than a physical location of the employer, the employee shall be considered to be working in the state or states in which the services for the employer are performed, regardless of the physical location of the employer.

(3) If an individual performs employment duties in Indiana for more than thirty (30) days during a calendar year, compensation received by the individual is not eligible for the exemption under this section.

(4) If an individual performs substantially similar job duties for an employer both while designated as an employee and in some capacity other than as an employee during a calendar year, the number of days for which the individual shall be considered to have worked in Indiana with regard to that employer must be determined by aggregating the days for which the individual performed duties for the employer, whether designated as an employee or not.

(5) If an employer or individual reasonably believes that an individual is an employee for a calendar year but the individual is later determined to not be an employee, the individual:

(A) is subject to tax under this article and IC 6-3.6 on any income that otherwise would have been exempt under this section; and

(B) is not subject to penalties under IC 6-3-4-4.1 or IC 6-8.1-10-2.1 based on the inclusion of amounts claimed as exempt under this section as income.

(6) If an individual is not a resident of Indiana, amounts paid for vacation, sick, personal, or any other type of leave may not be considered as compensation in Indiana, and any day for which a type of leave is used may not be considered as a day for which the individual performed services for an employer unless the individual performed services for the employer in Indiana on that day and the day would otherwise be counted as a day of services performed in Indiana under this section.

(7) The exemption provided under this section shall not apply to an individual's compensation that is deferred or delayed from a previous calendar year to a subsequent calendar year unless:

(A) the individual was exempt from taxation under this section on the compensation for the calendar year in which the compensation was earned; and

(B) the individual is not a resident of Indiana when the individual includes the compensation in the individual's federal gross income.

(k) Nothing in this section may be construed to prevent an individual from being considered a local taxpayer (as defined in IC 6-3.6), regardless of whether the individual's compensation is exempt under this section.

As added by P.L.194-2023, SEC.16. Amended by P.L.68-2025, SEC.86.
Ind. Code § 6-3.1-24-4.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-4.5
"Substantial presence"
Status: in_force

Sec. 4.5. (a) As used in this chapter, "substantial presence" means:

(1) maintaining a company headquarters in Indiana; or

(2) maintaining at least seventy-five percent (75%) of a company's total payroll in Indiana.

(b) Notwithstanding subsection (a), a company receiving qualified investment capital from a qualified Indiana investment fund shall be considered to have substantial presence in Indiana if the company commits to relocate:

(1) its headquarters; or

(2) seventy-five percent (75%) of its total payroll;

to Indiana within one (1) year of receiving qualified investment capital from a qualified Indiana investment fund.

As added by P.L.165-2021, SEC.78.
Ind. Code § 6-6-1.1-1110 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1110
Gallonage totalizers; sealing; installation; evidence
Status: in_force

Sec. 1110. (a) The administrator may seal gallonage totalizers of metered pumps operated by or on behalf of a dealer or licensed distributor.

(b) If the administrator determines that a metered pump operated by or on behalf of a dealer or licensed distributor is without an effectively sealable gallonage totalizer, the dealer or licensed distributor shall at the administrator's request:

(1) adapt the pump to the administrator's specifications so that it may be effectively sealed; or

(2) replace, in whole or in part, the pump with an effectively sealable gallonage totalizer, as determined by the administrator.

(c) A dealer's or licensed distributor's failure to comply with subsection (a) or (b) is considered evidence that the revenue of the dealer or licensed distributor is in jeopardy.

As added by P.L.97-1987, SEC.14.
Ind. Code § 6-1.1-52-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-9
Approval; requirement to enter into a deferral agreement; recording of deferral
Status: in_force

Sec. 9. (a) If the applicant is qualified for a deferral, the county auditor shall:

(1) approve the deferral in the lesser of:

(A) the amount requested by the applicant, which may not be less than one hundred dollars ($100); or

(B) the maximum amount, which is five hundred dollars ($500);

(2) provide for the recording of the deferral in the county recorder's office specifying the amount of property tax deferred; and

(3) notify the county treasurer and the department of local government finance of the amount deferred.

(b) An applicant must enter into a tax deferral agreement with the county auditor for each year that homestead property taxes are deferred under this chapter.

(c) The recording of a deferral in the county recorder's office shall constitute a lien on the homestead property.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-24-6.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.8
Transfer of parcels and certificates of sale to adjacent homeowners
Status: in_force

Sec. 6.8. (a) For purposes of this section, in a county containing a consolidated city "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.

(b) As used in this section, "vacant parcel" refers to a parcel that satisfies the following:

(1) A lien has been acquired on the parcel under section 6(a) of this chapter.

(2) If the parcel is improved on the date the certificate of sale for the parcel or the vacant parcel is offered for sale under this chapter, the following apply:

(A) One (1) or more of the following are located on the parcel:

(i) A structure that may be lawfully occupied for residential use.

(ii) A structure used in conjunction with a structure that may be lawfully occupied for residential use.

(B) The parcel is:

(i) on the list of vacant or abandoned properties designated under section 1.5 of this chapter; or

(ii) not occupied by a tenant or a person having a substantial property interest of public record in the parcel.

(3) On the date the certificate of sale for the parcel or the vacant parcel is offered for sale under this chapter, the parcel is contiguous to one (1) or more parcels that satisfy the following:

(A) One (1) or more of the following are located on the contiguous parcel:

(i) A structure occupied for residential use.

(ii) A structure used in conjunction with a structure occupied for residential use.

(B) The contiguous parcel is eligible for the standard deduction under IC 6-1.1-12-37.

(c) A county legislative body may adopt an ordinance authorizing the sale of vacant parcels and certificates of sale for vacant parcels in the county under this section. The ordinance may establish criteria for the identification of vacant parcels and certificates of sale for vacant parcels to be offered for sale under this section. The criteria may include the following:

(1) Limitations on the use of the parcel under local zoning and land use requirements.

(2) If the parcel is unimproved, the minimum parcel area sufficient for construction of improvements.

(3) Any other factor considered appropriate by the county legislative body.

In a county containing a consolidated city, the county legislative body may adopt an ordinance under this subsection only upon recommendation by the board of commissioners provided in IC 36-3-3-10.

(d) If the county legislative body adopts an ordinance under subsection (c), the county executive shall for each sale under this section:

(1) by resolution, and subject to the criteria adopted by the county legislative body under subsection (c), identify each vacant parcel for which the county executive desires to sell the vacant parcel or the certificate of sale for the vacant parcel under this section; and

(2) subject to subsection (e), give written notice to the owner of record of each parcel referred to in subsection (b)(3) that is contiguous to the vacant parcel.

(e) The notice under subsection (d)(2) with respect to each vacant parcel must include at least the following:

(1) A description of the vacant parcel by:

(A) legal description; and

(B) parcel number or street address, or both.

(2) Notice that the county executive will accept written applications from owners of parcels described in subsection (b)(3) as provided in subsection (f).

(3) Notice of the deadline for applications referred to in subdivision (2) and of the information to be included in the applications.

(4) Notice that the vacant parcel or certificate of sale for the vacant parcel will be sold to the successful applicant for:

(A) one dollar ($1); plus

(B) the amounts described in section 5(e)(4) through 5(e)(6) of this chapter.

(f) To be eligible to purchase a vacant parcel or the certificate of sale for a vacant parcel under this section, the owner of a contiguous parcel referred to in subsection (b)(3) must file a written application with the county executive. The application must:

(1) identify the vacant parcel or certificate of sale that the applicant desires to purchase; and

(2) include any other information required by the county executive.

(g) If more than one (1) application to purchase a single vacant parcel or the certificate of sale for a single vacant parcel is filed with the county executive, the county executive shall conduct a drawing between or among the applicants in which each applicant has an equal chance to be selected as the transferee of the vacant parcel or certificate of sale for the vacant parcel.

(h) The county executive shall by resolution make a final determination concerning the vacant parcels or certificates of sale for vacant parcels that are to be sold under this section.

(i) After the final determination of the vacant parcels and certificates of sale for vacant parcels to be sold under subsection (h), the county executive shall:

(1) on behalf of the county, cause all delinquent taxes, special assessments, penalties, and interest with respect to the vacant parcels to be removed from the tax duplicate; and

(2) give notice of the final determination to:

(A) the successful applicant;

(B) the county auditor; and

(C) the township assessor, or the county assessor if there is no township assessor for the township.

(j) Upon receipt of notice under subsection (i)(2):

(1) the county auditor shall:

(A) collect the purchase price from each successful applicant; and

(B) subject to subsection (k), prepare a tax deed transferring each vacant parcel to the successful applicant, if the conditions of IC 6-1.1-25-4.5 and IC 6-1.1-25-4.6 are satisfied; and

(2) if the vacant parcel is unimproved, the township assessor or county assessor shall consolidate each unimproved parcel sold and the contiguous parcel owned by the successful applicant into a single parcel.

(k) For a deed issued under subsection (j)(1)(B) before July 1, 2013, a county auditor shall include in the deed prepared under subsection (j)(1)(B) reference to the exemption under subsection (l).

(l) This subsection applies only to a vacant parcel consolidated with a successful applicant's contiguous parcel under this section before July 1, 2013. Subject to subsection (m), each consolidated parcel to which this subsection applies is exempt from property taxation for the period beginning on the assessment date that next succeeds the consolidation in the amount of the assessed value at the time of consolidation of the vacant parcel that was subject to the consolidation.

(m) This subsection applies only to a vacant parcel consolidated with a successful applicant's contiguous parcel under this section before July 1, 2013. The exemption under subsection (l) is terminated as of the assessment date that next succeeds the earlier of the following:

(1) Five (5) years after the transfer of title to the successful applicant.

(2) The first transfer of title to the consolidated parcel that occurs after the consolidation.

(n) If a tax deed is issued for an improved vacant parcel after June 30, 2013, under this section or under IC 6-1.1-25-4.6 following the purchase of a certificate of sale under this section, the successful applicant may not sell the improved vacant parcel until after the first anniversary of the date on which the tax deed for the improved vacant parcel is issued to the successful applicant.

As added by P.L.98-2010, SEC.2. Amended by P.L.118-2013, SEC.6; P.L.203-2013, SEC.11; P.L.5-2015, SEC.18; P.L.247-2015, SEC.20; P.L.251-2015, SEC.15.
Ind. Code § 6-7-1-31 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-31
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27c; Acts 1965, c.225, s.4; Acts 1967, c.296, s.2. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-6-6.5-23 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-23
Reports of airport owners; civil penalty
Status: in_force

Sec. 23. (a) The department shall require the owner of an airport or any person or persons leasing or subleasing space from an airport owner for the purpose of storing, renting, or selling aircraft to submit reports to the department listing the aircraft based at that airport. The reports shall identify the aircraft by Federal Aviation Administration number.

(b) An airport owner or any other person required to submit a report under subsection (a) is subject to a civil penalty of one hundred dollars ($100) for each aircraft that should have been and was not properly included on the report.

As added by Acts 1977, P.L.87, SEC.12. Amended by Acts 1980, P.L.74, SEC.33; Acts 1982, P.L.62, SEC.2; P.L.182-2009(ss), SEC.243.
Ind. Code § 6-9-2-10 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-10
Insurance benefits for convention and visitors bureau employees
Status: in_force

Sec. 10. Employees of the convention and visitor bureau created by section 3 of this chapter may participate in the group health insurance, disability insurance, and life insurance programs established:

(1) by the county government of the county described in section 1 of this chapter; and

(2) for the employees of the convention and visitor bureau.

As added by P.L.168-2005, SEC.7.
Ind. Code § 6-1.1-1-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-8.5
"Key number"
Status: in_force

Sec. 8.5. "Key number" means a number assigned to a tract of land in a county by a county auditor that:

(1) identifies the taxing district in which the tract is located;

(2) is a number that is not assigned to any other tract in the county; and

(3) is listed in the transfer book or records maintained under IC 6-1.1-5.

As added by P.L.73-1987, SEC.1.
Ind. Code § 6-1.1-24-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-2
Notice of tax sale; information required in notice; county recovery of unpaid costs; combined sale or redemption
Status: in_force

Sec. 2. (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) In addition to the delinquency list required under section 1 of this chapter, each county auditor shall prepare a notice. The notice shall contain the following:

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

(2) A statement that the tracts or real property included in the list will be sold at public auction to the highest bidder, subject to the right of redemption.

(3) A statement that the tracts or real property will not be sold for an amount which is less than the sum of:

(A) the delinquent taxes and special assessments on each tract or item of real property;

(B) the taxes and special assessments on each tract or item of real property that are due and payable in the year of the sale, whether or not they are delinquent;

(C) all penalties due on the delinquencies;

(D) an amount prescribed by the county auditor that equals the sum of:

(i) the greater of twenty-five dollars ($25) or postage and publication costs; and

(ii) any other actual costs incurred by the county that are directly attributable to the tax sale; and

(E) any unpaid costs due under subsection (c) from a prior tax sale.

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

(A) one hundred ten percent (110%) of the amount of the minimum bid for which the tract or item of real property was offered at the time of sale if the tract or item of real property is redeemed not more than six (6) months after the date of sale;

(B) one hundred fifteen percent (115%) of the amount of the minimum bid for which the tract or item of real property was offered at the time of sale if the tract or item of real property is redeemed more than six (6) months after the date of sale;

(C) the amount by which the purchase price exceeds the minimum bid on the tract or item of real property plus five percent (5%) interest per annum, on the amount by which the purchase price exceeds the minimum bid; and

(D) all taxes and special assessments on the tract or item of real property paid by the purchaser after the tax sale plus interest at the rate of five percent (5%) per annum, on the amount of taxes and special assessments paid by the purchaser on the redeemed property.

(5) A statement for informational purposes only, of the location of each tract or item of real property by key number, if any, and street address, if any, or a common description of the property other than a legal description. The township assessor, or the county assessor if there is no township assessor for the township, upon written request from the county auditor, shall provide the information to be in the notice required by this subsection. A misstatement in the key number or street address does not invalidate an otherwise valid sale.

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

(7) A statement indicating:

(A) the name of the owner of each tract or item of real property with a single owner; or

(B) the name of at least one (1) of the owners of each tract or item of real property with multiple owners.

(8) A statement of the procedure to be followed for obtaining or objecting to a judgment and order of sale, that must include the following:

(A) A statement:

(i) that the county auditor and county treasurer will apply on or after a date designated in the notice for a court judgment against the tracts or real property for an amount that is not less than the amount set under subdivision (3), and for an order to sell the tracts or real property at public auction to the highest bidder, subject to the right of redemption; and

(ii) indicating the date when the period of redemption specified in IC 6-1.1-25-4 will expire.

(B) A statement that any defense to the application for judgment must be:

(i) filed with the court; and

(ii) served on the county auditor and the county treasurer;

before the date designated as the earliest date on which the application for judgment may be filed.

(C) A statement that the county auditor and the county treasurer are entitled to receive all pleadings, motions, petitions, and other filings related to the defense to the application for judgment.

(D) A statement that the court will set a date for a hearing at least seven (7) days before the advertised date and that the court will determine any defenses to the application for judgment at the hearing.

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

(10) A statement that the sale will take place at the times and dates designated in the notice. Whenever the public auction is to be conducted as an electronic sale, the notice must include a statement indicating that the public auction will be conducted as an electronic sale and a description of the procedures that must be followed to participate in the electronic sale.

(11) A statement that a person redeeming each tract or item after the sale must pay the costs described in IC 6-1.1-25-2(e).

(12) If a county auditor and county treasurer have entered into an agreement under IC 6-1.1-25-4.7, a statement that the county auditor will perform the duties of the notification and title search under IC 6-1.1-25-4.5 and the notification and petition to the court for the tax deed under IC 6-1.1-25-4.6.

(13) A statement that, if the tract or item of real property is sold for an amount more than the minimum bid and the property is not redeemed, the owner of record of the tract or item of real property who is divested of ownership at the time the tax deed is issued may have a right to the tax sale surplus.

(14) If a determination has been made under subsection (e), a statement that tracts or items will be sold together.

(15) A statement that if a tract or item of real property has been offered for sale at a county treasurer's tax sale in accordance with section 5 of this chapter and a county executive's tax sale in accordance with section 6.1 of this chapter on two (2) or more occasions without a bid, the tract or item of real property may be subject to an ordinance adopted under IC 6-1.1-25-4.9.

(16) 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, 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.

(c) If within sixty (60) days before the date of the tax sale the county incurs costs set under subsection (b)(3)(D) and those costs are not paid, the county auditor shall enter the amount of costs that remain unpaid upon the tax duplicate of the property for which the costs were set. The county treasurer shall mail notice of unpaid costs entered upon a tax duplicate under this subsection to the owner of the property identified in the tax duplicate.

(d) The amount of unpaid costs entered upon a tax duplicate under subsection (c) must be paid no later than the date upon which the next installment of real estate taxes for the property is due. Unpaid costs entered upon a tax duplicate under subsection (c) are a lien against the property described in the tax duplicate, and amounts remaining unpaid on the date the next installment of real estate taxes is due may be collected in the same manner that delinquent property taxes are collected.

(e) The county auditor and county treasurer may establish the condition that a tract or item will be sold and may be redeemed under this chapter only if the tract or item is sold or redeemed together with one (1) or more other tracts or items. Property may be sold together only if the tract or item is owned by the same person.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.73, SEC.1; P.L.60-1986, SEC.3; P.L.88-1987, SEC.2; P.L.89-1987, SEC.1; P.L.61-1988, SEC.1; P.L.60-1988, SEC.7; P.L.83-1989, SEC.3; P.L.50-1990, SEC.4; P.L.1-1991, SEC.48; P.L.62-1991, SEC.1; P.L.1-1992, SEC.16; P.L.69-1993, SEC.1; P.L.39-1994, SEC.4; P.L.56-1996, SEC.4; P.L.29-1998, SEC.1; P.L.139-2001, SEC.2; P.L.170-2003, SEC.1; P.L.169-2006, SEC.15; P.L.89-2007, SEC.1; P.L.146-2008, SEC.258; P.L.56-2012, SEC.2; P.L.66-2014, SEC.7; P.L.247-2015, SEC.9; P.L.251-2015, SEC.2; P.L.236-2023, SEC.44; P.L.27-2023, SEC.1.
Ind. Code § 6-9-14-6 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-6
Tax on lodging income
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 hotel, motel, inn, conference center, retreat center, or tourist cabin located in the county. However, the county council may not levy the tax on a person for engaging in the business of providing campsites within a state or federal park or forest. The tax may be imposed at any rate that does not exceed eight percent (8%). The tax shall be imposed on the gross retail 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.

(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 retail income" shall have the same meaning in this section as they have in IC 6-2.5. 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 or regulation, 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 1981, P.L.100, SEC.1. Amended by P.L.108-1987, SEC.13; P.L.62-1990, SEC.5; P.L.85-1995, SEC.35; P.L.67-1997, SEC.14; P.L.175-2018, SEC.13; P.L.9-2024, SEC.232; P.L.230-2025, SEC.96.
Ind. Code § 6-1.1-4-4.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.2
County reassessment plan; approval by department of local government finance
Status: in_force

Sec. 4.2. (a) The county assessor of each county shall, before July 1, 2013, and before May 1 of every fourth year thereafter, prepare and submit to the department of local government finance a reassessment plan for the county. The following apply to a reassessment plan prepared and submitted under this section:

(1) The reassessment plan is subject to approval by the department of local government finance. The department of local government finance shall complete its review and approval of the reassessment plan before:

(A) March 1, 2015; and

(B) January 1 of each subsequent year that follows a year in which the reassessment plan is submitted by the county.

(2) The department of local government finance shall determine the classes of real property to be used for purposes of this section.

(3) Except as provided in subsection (b), the reassessment plan must divide all parcels of real property in the county into four (4) different groups of parcels. Each group of parcels must contain approximately twenty-five percent (25%) of the parcels within each class of real property in the county.

(4) Except as provided in subsection (b), all real property in each group of parcels shall be reassessed under the county's reassessment plan once during each four (4) year cycle.

(5) The reassessment of a group of parcels in a particular class of real property shall begin on May 1 of a year.

(6) The reassessment of parcels:

(A) must include a physical inspection of each parcel of real property in the group of parcels that is being reassessed; and

(B) shall be completed on or before January 1 of the year after the year in which the reassessment of the group of parcels begins.

(7) For real property included in a group of parcels that is reassessed, the reassessment is the basis for taxes payable in the year following the year in which the reassessment is to be completed.

(8) The reassessment plan must specify the dates by which the assessor must submit land values under section 13.6 of this chapter to the county property tax assessment board of appeals.

(9) The department may not approve the reassessment plan until the assessor provides verification that the land values determination under section 13.6 of this chapter has been completed.

(10) Subject to review and approval by the department of local government finance, the county assessor may modify the reassessment plan.

(b) A county may submit a reassessment plan that provides for reassessing more than twenty-five percent (25%) of all parcels of real property in the county in a particular year. A plan may provide that all parcels are to be reassessed in one (1) year. However, a plan must cover a four (4) year period. All real property in each group of parcels shall be reassessed under the county's reassessment plan once during each reassessment cycle.

(c) The reassessment of the first group of parcels under a county's reassessment plan shall begin on July 1, 2014, and shall be completed on or before January 1, 2015.

(d) The department of local government finance may adopt rules to govern the reassessment of property under county reassessment plans.

As added by P.L.112-2012, SEC.2. Amended by P.L.111-2014, SEC.8; P.L.236-2023, SEC.14.
Ind. Code § 6-3.1-13-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-5
"Incremental income tax withholdings"
Status: in_force

Sec. 5. (a) As used in this chapter, "incremental income tax withholdings" means either:

(1) the total amount withheld under IC 6-3-4-8 by the taxpayer during the taxable year from the compensation of new employees; or

(2) the sum of:

(A) the total amount withheld under IC 6-3-4-8 by the taxpayer during the taxable year from the compensation of new employees; plus

(B) the additional amount that would have been withheld under IC 6-3-4-8 by the taxpayer during the taxable year from the compensation of new employees as if the new Indiana nonresident employees had been Indiana residents;

as determined by the corporation.

(b) The term does not include any amount withheld from an individual or an additional amount described in subsection (a)(2) for an individual for services provided in Indiana as an employee, if the:

(1) individual was, during the period of service, prohibited from being hired as an employee under 8 U.S.C. 1324a; and

(2) taxpayer was not enrolled and participating in the E-Verify program (as defined in IC 22-5-1.7-3) during the time the taxpayer conducted business in Indiana in the taxable year.

As added by P.L.41-1994, SEC.1. Amended by P.L.171-2011, SEC.5; P.L.158-2019, SEC.11.
Ind. Code § 6-2.5-5-30 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-30
Environmental quality compliance; manufacturing, mining, agriculture, or recycling
Status: in_force

Sec. 30. (a) Sales of tangible personal property are exempt from the state gross retail tax if:

(1) the property constitutes, is incorporated into, or is consumed in the operation of, a device, facility, or structure predominantly used and acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards; and

(2) the person acquiring the property is engaged in the business of manufacturing, processing, refining, mining, recycling (as defined in section 45.8 of this chapter), or agriculture.

(b) The portion of the sales price of tangible personal property which is exempt from state gross retail and use taxes under this section equals the product of:

(1) the total sales price; multiplied by

(2) one hundred percent (100%).

As added by Acts 1980, P.L.53, SEC.2. Amended by P.L.28-1997, SEC.9; P.L.42-2011, SEC.13; P.L.137-2012, SEC.49.
Ind. Code § 6-1.1-12-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-4
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.4; P.L.55-1988, SEC.2; P.L.6-1997, SEC.43; P.L.154-2006, SEC.12; P.L.144-2008, SEC.12. Repealed by P.L.174-2022, SEC.15.
Ind. Code § 6-1.1-10-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-1
United States property
Status: in_force

Sec. 1. (a) The property of the United States and its agencies and instrumentalities is exempt from property taxation to the extent that this state is prohibited by law from taxing it. However, any interest in tangible property of the United States shall be assessed and taxed to the extent this state is not prohibited from taxing it by the Constitution of the United States.

(b) If the United States provides for the payment of money in lieu of property taxes upon tangible property which is exempt from taxation, the payment shall be made to and settled by the department of local government finance. The department of local government finance may make appraisements, assessments, and agreements and may do all acts necessary to the ascertainment, settlement, and collection of such a payment. The department of local government finance may distribute amounts so received to the taxing units that would be entitled to the money if the payment were for taxes upon the property. However, if the payment is made by the United States for the rendition of a particular service, the department of local government finance shall distribute the payment to the taxing unit which rendered the service. Where payment is made for a service, the department of local government finance may not make a settlement with the United States without the prior approval of the taxing unit involved.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.99.
Ind. Code § 6-3.6-6-22 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-22
Municipal tax rate; applicability
Status: in_force

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

Effective 7-1-2028.

Sec. 22. (a) As used in this section, "municipality" means only a city or town that:

(1) has a population of three thousand five hundred (3,500) or more; and

(2) in the case of a city or town whose population decreased in the most recent federal decennial census from three thousand five hundred (3,500) or more to less than three thousand five hundred (3,500), has elected by ordinance to continue to use its previous population of three thousand five hundred (3,500) or more as set forth in section 23(b)(2) of this chapter for purposes of the allocation determination under section 6.1 of this chapter.

The term does not include a city or town that has made an election under section 23(b)(3) of this chapter.

(b) Beginning after December 31, 2028, the fiscal body of a municipality may by ordinance and subject to subsection (e), impose a local income tax rate on the adjusted gross income of local taxpayers in the municipality that does not exceed one and two-tenths percent (1.2%).

(c) The following apply if a municipality imposes a local income tax rate under this section:

(1) A local income tax rate imposed by a municipality under this section applies only to local taxpayers within the territory of the municipality.

(2) The local income tax is imposed in addition to a tax imposed by the county in which the municipality is located in accordance with IC 6-3.6-4-1(a) and IC 6-3.6-4-1(c).

(3) The following provisions of this article apply to a local income tax rate imposed by a municipality under subsection (b):

(A) IC 6-3.6-3 (adoption of the tax), including the effective date of an ordinance under IC 6-3.6-3-3.3.

(B) IC 6-3.6-4 (imposition of the tax), except that IC 6-3.6-4-2 and IC 6-3.6-4-3 do not apply.

(C) IC 6-3.6-8 (administration of the tax).

(4) A local income tax rate imposed by a municipality shall apply to team members and race team members described in IC 6-3.6-2-13(3) on the income derived from services performed as a team member or race team member in the municipality.

(d) The amount of the tax revenue that is from the local income tax rate imposed under this section and that is collected for a calendar year shall be treated as general purpose revenue and must be distributed to the fiscal officer of the municipality that imposed the tax before July 1 of the next calendar year.

(e) A tax rate imposed under subsection (b) expires on December 31, 2031, and on December 31 of each calendar year thereafter. A municipality wishing to continue, increase, or decrease a tax rate for the succeeding year must pass an ordinance to readopt a tax rate in accordance with IC 6-3.6-3-3.3. However, if there are bonds, leases, or other obligations payable from a tax imposed under subsection (b) that remain outstanding and the municipality fails to adopt an ordinance to continue the expenditure tax rate under this subsection, the expenditure tax rate for the municipality for the succeeding year, or until the maturity date of those debt obligations, whichever is sooner, shall be the minimum tax rate necessary to produce one and twenty-five hundredths (1.25) times the sum of:

(1) the highest annual outstanding debt service;

(2) the highest annual lease payments; and

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

for the year. This subsection applies regardless of whether there is a modification in the tax rate or the rate is unchanged from the previous year.

(f) A municipality that imposes a local income tax rate under this section shall work with the county to provide the geographic information prescribed by the state GIS officer to the state GIS officer. The required information must be submitted to the state GIS officer in the manner prescribed by the state GIS officer not later than August 1 each year.

As added by P.L.68-2025, SEC.147. Amended by P.L.157-2026, SEC.132.
Ind. Code § 6-9-53-6 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-6
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 6. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts received by the county treasurer under section 5 of this chapter.

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the convention and visitor commission's treasurer if the commission submits a written request for the transfer.

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

(d) If before July 1, 1997, the county issues a bond with a pledge of revenues from the tax imposed under section 3 of this chapter, the county shall continue to expend money from the fund for that purpose until the bond is paid.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-9-28-1 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).

As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SEC.50.
Ind. Code § 6-1.1-20-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-0.7
Project costs for a political subdivision located in Hamilton County; exemption for money segregated for use in the project
Status: in_force

Sec. 0.7. (a) This section applies only to a preliminary determination made after June 30, 2015, by a political subdivision located in Hamilton County, other than a school corporation, to issue bonds or enter into a lease.

(b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under sections 3.1 and 3.2 of this chapter or the referendum process under sections 3.5 and 3.6 of this chapter apply to the project, the cost of the project for purposes of this chapter does not include the following:

(1) Any expenditures excluded under section 0.5 of this chapter (expenditures for the project that will be paid from donations or other gifts).

(2) Any expenditures that will be paid from money that has accumulated or has been deposited by the political subdivision in any fund of the political subdivision, if before the preliminary determination is made the political subdivision segregates the money for use in the project as provided in a capital improvement plan, a capital development plan, or a similar plan adopted by the political subdivision.

(c) The proper officers of a political subdivision, other than a school corporation, must include in the resolution or ordinance making a preliminary determination to issue bonds or enter into a lease a determination of that part of the total project cost that will be paid from sources described in subsection (b)(1) or (b)(2). The proper officers of the political subdivision must make the determination concerning the part of the total project cost that will be financed by the bonds or lease at a public hearing after proper notice under IC 5-3-1.

As added by P.L.203-2015, SEC.1.
Ind. Code § 6-8.1-5-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-2
Time limits on issuing proposed assessment; erroneous refund; extension of assessment time period; modification of federal income or tax liability; requirements for return to be considered filed by nonresident individual
Status: in_force

Sec. 2. (a) Except as otherwise provided in this section and section 2.5 of this chapter, the department may not issue a proposed assessment under section 1 of this chapter more than three (3) years after the latest of the date the return is filed, or the following:

(1) The due date of the return.

(2) In the case of a return filed for a periodic tax, thirty-one (31) days after the end of the calendar year which contains the taxable period for which the return is filed.

(3) In the case of the use tax, three (3) years and thirty-one (31) days from the end of the calendar year in which the first taxable use, other than an incidental nonexempt use, of the property occurred.

(b) If a person files a return for the utility receipts tax (IC 6-2.3) (repealed), adjusted gross income tax (IC 6-3), pass through entity tax (IC 6-3-2.1), supplemental net income tax (IC 6-3-8) (repealed), county adjusted gross income tax (IC 6-3.5-1.1) (repealed), county option income tax (IC 6-3.5-6) (repealed), local income tax (IC 6-3.6), or financial institutions tax (IC 6-5.5) that understates the person's income, as that term is defined in the particular income tax law, by at least twenty-five percent (25%), the proposed assessment limitation is six (6) years instead of the three (3) years provided in subsection (a).

(c) In the case of the vehicle excise tax (IC 6-6-5), the tax shall be assessed as provided in IC 6-6-5 and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under IC 6-6-5 is considered to have failed to file a return for purposes of this article.

(d) In the case of the commercial vehicle excise tax imposed under IC 6-6-5.5, the tax shall be assessed as provided in IC 6-6-5.5 and shall include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a commercial vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under IC 6-6-5.5 is considered to have failed to file a return for purposes of this article.

(e) In the case of the excise tax imposed on recreational vehicles and truck campers under IC 6-6-5.1, the tax shall be assessed as provided in IC 6-6-5.1 and must include the penalties and interest due on all listed taxes not paid by the due date. A person that fails to properly register a recreational vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under IC 6-6-5.1 is considered to have failed to file a return for purposes of this article. A person that fails to pay the tax due under IC 6-6-5.1 on a truck camper is considered to have failed to file a return for purposes of this article.

(f) In the case of a credit against a listed tax based on payments of taxes to a state or local jurisdiction outside Indiana or payments of amounts that are subsequently refunded or returned, a proposed assessment for the refunded or returned credit must be issued by the later of:

(1) the date by which a proposed assessment must be issued under this section; or

(2) one hundred eighty (180) days from the date the taxpayer notifies the department of the refund or return of payment.

For purposes of this subsection, if a taxpayer receives a refund of an amount paid by or on behalf of the taxpayer for a listed tax, that refund shall not be considered the payment of an amount that is subsequently refunded or returned.

(g) If a person files a fraudulent, unsigned, or substantially blank return, or if a person does not file a return, there is no time limit within which the department must issue its proposed assessment, except as provided in subsection (l).

(h) If any part of a listed tax has been erroneously refunded by the department, the erroneous refund may be recovered through the assessment procedures established in this chapter. An assessment issued for an erroneous refund must be issued within the later of:

(1) the period for which an assessment could otherwise be issued under this section; or

(2) whichever is applicable:

(A) within two (2) years after making the refund; or

(B) within five (5) years after making the refund if the refund was induced by fraud or misrepresentation.

(i) If, before the end of the time within which the department may make an assessment, the department and the person agree to extend that assessment period, the period may be extended according to the terms of a written agreement signed by both the department and the person. The agreement must contain:

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

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

The department and a person may agree to more than one (1) extension under this subsection.

(j) Except as otherwise provided in subsection (k), if a taxpayer's federal taxable income, federal adjusted gross income, or federal income tax liability for a taxable year is modified due to a modification as provided under IC 6-3-4-6(c) and IC 6-3-4-6(d) (for the adjusted gross income tax), or a modification or alteration as provided under IC 6-5.5-6-6(c) and IC 6-5.5-6-6(e) (for the financial institutions tax), then the date by which the department must issue a proposed assessment under section 1 of this chapter for tax imposed under IC 6-3 is extended to one (1) year after the date on which the notice of modification is filed with the department by the taxpayer.

(k) The following apply:

(1) This subsection applies to partnerships whose taxable year:

(A) begins after December 31, 2017;

(B) ends after August 12, 2018; or

(C) begins after November 2, 2015, and before January 1, 2018, and for which a valid election under United States Treasury Regulation 301.9100-22 is in effect;

and to the partners of such partnerships, including any partners, shareholders, or beneficiaries of a pass through entity that is a partner in such partnership.

(2) Notwithstanding any other provision of this article, if a partnership is subject to federal income tax liability or a federal tax adjustment at the partnership level as the result of a modification under Sections 6221 through 6241 of the Internal Revenue Code, the date on which the department must issue a proposed assessment to either the partners or the partnership shall be the later of:

(A) the date on which a proposed assessment must otherwise be issued to the partner or the partnership under this section or IC 6-3-4.5 with regard to the taxable year of the partnership to which the modification is taxed at the partnership level; or

(B) December 31, 2021.

(3) For purposes of this section and IC 6-8.1-9-1, a modification under this subsection shall be considered a modification to the federal taxable income, federal adjusted gross income, or federal income tax liability of both the partners and the partnership within the meaning of IC 6-3-4-6 and IC 6-5.5-6-6, and shall be considered to be included in the federal taxable income or federal adjusted gross income of both the partners and partnerships for purposes of this article and IC 6-5.5.

(4) If a modification made to a partnership for federal income tax purposes is reported to the partners to determine the partners' respective federal taxable income, federal adjusted gross income, or federal income tax liability, including reporting to partners as the result of an election made under Section 6226 of the Internal Revenue Code, subdivision (2) shall not apply, and those modifications shall be treated as modifications to the partners' federal taxable income, federal adjusted gross income, or federal income tax liability for purposes of the following:

(A) This section.

(B) IC 6-3-4-6.

(C) IC 6-5.5-6-6.

(D) IC 6-8.1-9-1.

(l) Notwithstanding any other provision, a nonresident individual is considered to have filed a return for purposes of this section for a taxable year if the individual does not file a return otherwise required under IC 6-3-4-1 for a taxable year and all of the following apply:

(1) the:

(A) individual did not have income from sources within Indiana; or

(B) only income derived from sources within Indiana and includible in the individual's adjusted gross income is distributive share income from one (1) or more pass through entities (as defined by IC 6-3-1-35);

(2) the individual is not a resident of Indiana for any portion of the taxable year;

(3) the individual does not request a reduction in tax withholding for a pass through entity under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 for the taxable year; and

(4) all pass through entities from which the individual derives income from Indiana sources:

(A) file a composite return required under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15; and

(B) include the individual on the composite return.

(m) The following provisions apply to subsection (l):

(1) If an individual is married and files a joint federal tax return with the individual's spouse, the individual is considered to have filed a return for purposes of this section only if both the individual and the individual's spouse meet the conditions under subsection (l)(1) through (l)(4).

(2) If an individual does not file a return, the last date for assessment with regard to the individual's share of income from a pass through entity shall be determined at the pass through entity and shall be determined separately for each pass through entity.

(3) In the event the individual files a return, the period for assessment shall be determined based on the individual's filing unless a different period for assessment is prescribed under this title.

(4) The individual is required to file a return to request a refund or carryforward of an overpayment for a taxable year.

(5) If the individual has a net operating loss deduction under IC 6-3-2-2.5 or IC 6-3-2-2.6, or a credit carryforward allowable under IC 6-3-3 or IC 6-3.1 for the taxable year, the amount of net operating loss or credit carryforward shall be reduced to reflect the amount of net operating loss or credit carryforward that otherwise would have been allowable for the taxable year.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.73-1983, SEC.16; P.L.82-1983, SEC.11; P.L.76-1985, SEC.6; P.L.335-1989(ss), SEC.19; P.L.347-1989(ss), SEC.18; P.L.2-1991, SEC.55; P.L.28-1997, SEC.26; P.L.181-1999, SEC.6; P.L.192-2002(ss), SEC.143; P.L.131-2008, SEC.28; P.L.182-2009(ss), SEC.251; P.L.242-2015, SEC.36; P.L.149-2016, SEC.31; P.L.198-2016, SEC.58; P.L.197-2016, SEC.76; P.L.247-2017, SEC.26; P.L.257-2017, SEC.15; P.L.256-2017, SEC.86; P.L.146-2020, SEC.42; P.L.159-2021, SEC.33; P.L.138-2022, SEC.13; P.L.1-2023, SEC.20; P.L.118-2024, SEC.20; P.L.128-2026, SEC.72.
Ind. Code § 6-3-8.1-2 — Indiana Code / Title 6 / Article 3 / Chapter 8.1 / Section 6-3-8.1-2
Provisions applying to imposition and collection of supplemental net income tax; filing of estimated tax return and final tax return
Status: repealed

Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net income tax imposed under this chapter, including the requirement related to filing the taxpayer's estimated supplemental net income tax return and paying the taxpayer's estimated supplemental net income tax liability to the department of state revenue. The taxpayer shall file a final supplemental net income tax return, in the manner prescribed by the department of state revenue, before the fifteenth day of the fourth month following the close of the taxpayer's regular taxable year, determined as if IC 6-3-8 had not been repealed by P.L.192-2002(ss).

As added by P.L.220-2011, SEC.140. Amended by P.L.6-2012, SEC.51.
Ind. Code § 6-3.6-9-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-5-b
Certified distribution; estimate of certified amount; property tax credits; school distributions; public safety revenue; economic development revenue; certified shares; special purpose revenue
Status: in_force

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

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

Sec. 5. (a) Before October 1 of each calendar year, the budget agency shall certify to the department of local government finance and the county auditor of each adopting county the amount determined under sections 4 and 4.1 of this chapter. The amount certified is the county's certified distribution for the immediately succeeding calendar year. The amount certified shall be adjusted, as necessary, under sections 6 and 7 of this chapter. Subject to subsection (b), not later than thirty (30) days after receiving the amount of the certified distribution, the department of local government finance shall determine for each taxing unit and notify the county auditor of the certified amount that will be distributed to the taxing unit under this chapter during the ensuing calendar year. Not later than thirty (30) days after receiving the department's estimate, the county auditor shall notify each taxing unit of the certified amounts for the taxing unit.

(b) This subsection applies to Lake County. When the department of local government finance notifies the county auditor of the certified amount that will be distributed to the taxing unit under this chapter during the ensuing calendar year, the department of local government finance shall also determine the amount of general purpose revenue allocated for economic development purposes that will be distributed to each civil taxing unit, reduced by an amount that is equal to the following percentages of the tax revenue that would otherwise be allocated for economic development purposes and distributed to the civil taxing unit:

(1) For Lake County, an amount equal to twenty-five percent (25%).

(2) For Crown Point, an amount equal to ten percent (10%).

(3) For Dyer, an amount equal to fifteen percent (15%).

(4) For Gary, an amount equal to seven and five-tenths percent (7.5%).

(5) For Hammond, an amount equal to fifteen percent (15%).

(6) For Highland, an amount equal to twelve percent (12%).

(7) For Hobart, an amount equal to eighteen percent (18%).

(8) For Lake Station, an amount equal to twenty percent (20%).

(9) For Lowell, an amount equal to fifteen percent (15%).

(10) For Merrillville, an amount equal to twenty-two percent (22%).

(11) For Munster, an amount equal to thirty-four percent (34%).

(12) For New Chicago, an amount equal to one percent (1%).

(13) For Schererville, an amount equal to ten percent (10%).

(14) For Schneider, an amount equal to twenty percent (20%).

(15) For Whiting, an amount equal to twenty-five percent (25%).

(16) For Winfield, an amount equal to fifteen percent (15%).

The department of local government finance shall notify the county auditor of the remaining amounts to be distributed and the amounts of the reductions that will be withheld under IC 6-3.6-11-5.5.

(c) This subsection applies to a distribution under IC 6-3.6-6-4.3 of tax revenue raised from a local income tax rate for fire protection and emergency medical services. Before the department of local government finance may certify a distribution, each provider of fire protection and emergency medical services located within a county shall certify to the department of local government finance the boundaries of the service area within the county served by the provider. If a provider does not certify the provider's service area to the department of local government finance, the department of local government finance shall use the most recent certified net assessed valuation submitted by the county auditor pursuant to IC 6-1.1-17-1 for the taxing unit served by the provider to determine the service boundaries for the provider. For purposes of this subsection, the service boundaries of a provider may not include any area served under a mutual aid agreement.

As added by P.L.243-2015, SEC.10. Amended by P.L.184-2016, SEC.22; P.L.257-2019, SEC.71; P.L.259-2019, SEC.8; P.L.32-2021, SEC.13; P.L.68-2025, SEC.158; P.L.157-2026, SEC.142.
Ind. Code § 6-1.1-24.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-7
Consequences; lien; entitlement to deed
Status: in_force

Sec. 7. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:

(1) the petitioner acquires a lien against each tract or item of real property in the amount of delinquent property taxes and special assessments; and

(2) the petitioner may request that the county auditor execute deeds for the tracts or items of real property and deliver the deeds to the petitioner.

(b) A request under subsection (a)(2) along with a copy of the order must be delivered to the county auditor within six (6) months after the date of the court's order. The county auditor shall issue the deeds within sixty (60) days after the date the request is received by the county auditor. If the petitioner does not request the deeds within six (6) months after the date of the order, the order is void.

As added by P.L.236-2015, SEC.3.
Ind. Code § 6-9-76-2 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

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

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

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-6-4.1-4.8 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-4.8
Claim for proportional use credit
Status: in_force

Sec. 4.8. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999.

(b) In order to obtain a proportional use credit against taxes imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal) a carrier must file a claim with the department. The claim must be submitted on a form prescribed by the department and must be filed with the quarterly return for the taxable period for which the proportional use credit is claimed. A carrier is not entitled to a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) unless the carrier:

(1) has paid in full the taxes to which the credit applies, except for an alternative fuel; and

(2) has filed a claim for the credit on or before the due date of the corresponding quarterly return for the taxable period for which the proportional use credit is claimed.

A credit approved under this section shall, subject to this section, be refunded to the carrier without interest.

(c) The department shall determine the aggregate amount of proportional use credits claimed under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for each quarter. The department may approve the full amount of a proportional use credit claimed by a carrier if the aggregate amount of proportional use credits claimed for the quarter and for the fiscal year do not exceed the limits set forth in subsection (d). If the aggregate amount of proportional use credits claimed in a quarter exceeds the limits set forth in subsection (d), the department shall pay the claims for that quarter on a pro rata basis.

(d) The department may not approve more than three million five hundred thousand dollars ($3,500,000) of proportional use credits under this section in a state fiscal year. In addition, the amount of proportional use credits the department may approve under this section for a quarter may not exceed the following:

(1) For the quarter ending September 30 of a year, an amount equal to one million three hundred seventy-five thousand dollars ($1,375,000).

(2) For the quarter ending December 31 of a year, an amount equal to:

(A) six hundred twenty-five thousand dollars ($625,000); plus

(B) the greater of zero (0) or the result of:

(i) the limit determined for the previous quarter under this subsection; minus

(ii) the aggregate amount of claims approved for the previous quarter.

(3) For the quarter ending March 31 of a year, an amount equal to:

(A) six hundred twenty-five thousand dollars ($625,000); plus

(B) the greater of zero (0) or the result of:

(i) the limit determined for the previous quarter under this subsection; minus

(ii) the aggregate amount of claims approved for the previous quarter.

(4) For the quarter ending June 30 of a year, an amount equal to:

(A) eight hundred seventy-five thousand dollars ($875,000); plus

(B) the greater of zero (0) or the result of:

(i) the limit determined for the previous quarter under this subsection; minus

(ii) the aggregate amount of claims approved for the previous quarter.

(e) A carrier that is exempt from the quarterly reporting requirements under section 10 of this chapter must continue to file a quarterly return under this section to obtain a proportional use credit.

As added by P.L.222-1999, SEC.6. Amended by P.L.176-2006, SEC.5; P.L.218-2017, SEC.50; P.L.185-2018, SEC.11; P.L.211-2023, SEC.5.
Ind. Code § 6-9-11-1 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000).

As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1, SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39; P.L.104-2022, SEC.39.
Ind. Code § 6-1.1-10-41 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-41
Exempt property purchased under contract of sale by person not qualifying for exemption
Status: in_force

Sec. 41. (a) This section does not apply to a contract described in section 5.5 of this chapter.

(b) If real or personal property that is exempt from taxation under section 2 or 4 of this chapter:

(1) is being purchased under a contract of sale by another person:

(A) whose real or personal property is not exempt from taxation; and

(B) who is not engaged in an exempt purpose with the real or personal property; and

(2) the contract of sale does not make the real or personal property taxable;

the real or personal property shall be assessed and taxed as if the real or personal property were owned by the purchaser or the purchaser's assignee.

As added by P.L.31-1994, SEC.1.
Ind. Code § 6-1.1-12.7-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-6
Certified deduction schedule; review by county assessor; appeal
Status: in_force

Sec. 6. (a) To obtain the deduction under this chapter, an owner of qualified personal property must file a certified deduction schedule with the county assessor in which the qualified personal property is located. The department of local government finance shall prescribe the form of the schedule. A schedule must be filed for each year the deduction is being claimed.

(b) The schedule must be filed with:

(1) a timely personal property return under IC 6-1.1-3-7(a) or IC 6-1.1-3-7(b); or

(2) a timely amended personal property return under IC 6-1.1-3-7.5.

The county assessor shall forward to the county auditor a copy of each schedule filed.

(c) The schedule must contain at least the following information:

(1) The name of the owner of the qualified personal property.

(2) A description of the qualified personal property and the address of the real estate on which it is located.

(3) Documentation that the qualified personal property is located within a certified technology park.

(4) Documentation that the qualified personal property is primarily used to conduct high technology activity.

(d) The deduction applies to the qualified personal property claimed in a schedule. However, the county assessor may:

(1) review the schedule; and

(2) before the assessment date that next succeeds the assessment date for which the deduction is claimed, deny or alter the amount of the deduction.

If the county assessor does not deny the deduction, the county auditor shall apply the deduction in the amount claimed in the schedule or in the amount as altered by the county assessor. A county assessor who denies a deduction under this subsection or alters the amount of the deduction shall notify the person that claimed the deduction and the county auditor of the assessor's determination.

(e) A person may appeal a determination by the county assessor to deny or alter the amount of the deduction by requesting in writing, not more than forty-five (45) days after the county assessor gives the person notice of the determination, a meeting with the county assessor. An appeal initiated under this subsection must be processed and determined in the same manner that an appeal is processed and determined under IC 6-1.1-15. However, the county assessor may not participate in any action the county property tax assessment board of appeals takes with respect to an appeal of a determination by the county assessor.

As added by P.L.113-2010, SEC.28. Amended by P.L.245-2015, SEC.10.
Ind. Code § 6-8.1-5-2.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-2.5
Correcting assessment notice; responsible party; exemption from time limitations
Status: in_force

Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability.

(b) For assessments made under subsection (a), the time limitation for assessments in section 2 of this chapter does not apply.

As added by P.L.254-2003, SEC.10.
Ind. Code § 6-8.1-7-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 7 / Section 6-8.1-7-2
Statistical studies derived from tax returns; disclosure of results; information as to individuals filing returns
Status: in_force

Sec. 2. (a) The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies. In addition, the department may disclose statistical information from the state tax returns to the governor, the general assembly, or another state agency, for the purpose of allowing those governmental entities to conduct their own statistical studies.

(b) Notwithstanding subsection (a), the department may not disclose the results of any study and may not disclose any statistical information if, as a result of that disclosure:

(1) the identity of a taxpayer who filed a return would be disclosed;

(2) the identity of a taxpayer could reasonably be associated with any of the information which was derived from his return for use in a statistical study; or

(3) the ability of the department to obtain information from federal tax returns would, in the department's judgment, be jeopardized in any manner.

(c) Subject to the rules and regulations of the department, a person may request information as to whether an individual filed an income tax return pursuant to the Indiana income tax laws for a particular taxable year. However, the department may not disclose that information with respect to any taxable year until the close of the calendar year following the year in which the return should have been filed. As soon as practicable after the close of that calendar year, the department shall inform the person making the request whether the return was filed.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-9-48-6 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-6
Tax rate
Status: in_force

Sec. 6. The county food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 5 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.212-2018(ss), SEC.30.
Ind. Code § 6-9-47.5-7 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-7
Distribution of tax revenue
Status: in_force

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

As added by P.L.254-2015, SEC.2. Amended by P.L.9-2024, SEC.259.
Ind. Code § 6-6-14-2 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-2
"Department"
Status: in_force

Sec. 2. As used in this chapter, "department" means the department of state revenue.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-7-1-10 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-10
"Counterfeit stamp"
Status: in_force

Sec. 10. As used in this chapter, "counterfeit stamp" means any stamp, label, print, indicium, or character which evidences, or purports to evidence the payment of any tax levied by this chapter, and which stamp, label, print, indicium, or character has not been printed, manufactured, or made by authority of the department as provided in this chapter, and issued, sold, or circulated by it.

Formerly: Acts 1947, c.222, s.10. As amended by P.L.2-1988, SEC.24; P.L.128-2026, SEC.40.
Ind. Code § 6-8-13-10 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-10
Submission of information by out-of-state businesses performing disaster emergency related work
Status: in_force

Sec. 10. (a) An out-of-state business that enters Indiana shall, upon request, provide the department a statement that the business is in Indiana for purposes of responding to a disaster emergency. The statement must include:

(1) the name of the business;

(2) the state in which the business is domiciled;

(3) the principal business address of the business;

(4) the federal tax identification number of the business;

(5) the date the business entered Indiana; and

(6) contact information for the business.

(b) A registered business shall, upon request, provide the information required by subsection (a) for any affiliate that enters Indiana as an out-of-state business. The notification must include contact information for the registered business.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-13-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-8
Aggregate township adjustments; limitations on adjustments; setting aside
Status: in_force

Sec. 8. A county assessor may not reduce the aggregate assessment of all the townships of the county below a just, equitable, and uniform assessment. A county assessor may not increase the aggregate assessment beyond the amount actually necessary for a proper and just equalization of assessments. If the county assessor finds that the aggregate assessment of a township is too high or too low or that it is generally so unequal as to render it impracticable to equalize the aggregate assessment, the county assessor may set aside the assessment of the township and order or conduct a new assessment. To order or conduct a new assessment, the county assessor must give notice and hold a hearing in the same manner as required under section 7 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-28-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.67.
Ind. Code § 6-8-11-6 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-6
"Medical care savings account" or "account"
Status: in_force

Sec. 6. As used in this chapter, "medical care savings account" or "account" means an account established in Indiana under a medical care savings account program to pay the eligible medical expenses of an employee and dependents of the employee.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-9-25-16 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-16
Expiration of chapter
Status: in_force

Sec. 16. (a) Subject to section 3(d) of this chapter, 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.98.
Ind. Code § 6-3.1-18-4.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-4.5
"Qualified contribution"
Status: in_force

Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13.

As added by P.L.50-2016, SEC.10. Amended by P.L.124-2024, SEC.24.
Ind. Code § 6-1.1-26-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-4
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.6; P.L.198-2001, SEC.63; P.L.219-2007, SEC.71. Repealed by P.L.232-2017, SEC.32.
Ind. Code § 6-1.1-27-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-10
Deposit of excise tax revenue distributions received by taxing units
Status: in_force

Effective 1-1-2027.

Sec. 10. A taxing unit may deposit distributions of excise tax revenue received in a settlement under this chapter that was collected from a tax imposed under:

(1) IC 6-6-5;

(2) IC 6-6-5.1;

(3) IC 6-6-6.5;

(4) IC 6-6-9;

(5) IC 6-6-11;

(6) IC 6-6-15; or

(7) IC 6-6-16;

into any fund maintained by the taxing unit, and may use the distributions for any purpose allowed by law.

As added by P.L.157-2026, SEC.88.
Ind. Code § 6-1.1-12.8-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-3
Deduction
Status: in_force

Sec. 3. (a) This chapter applies only to a residence in inventory that is first assessed as:

(1) a partially completed structure; or

(2) a fully completed structure;

for the assessment date in 2012 or a later year.

(b) Except as provided in subsections (c) and (d) and sections 5 and 6 of this chapter, and subject to section 7 of this chapter, a residential builder that is the owner of a residence in inventory is entitled to a deduction from the assessed value of the residence in inventory in the amount of one hundred percent (100%) of the assessed value of the residence in inventory for the following:

(1) Not more than one (1) assessment date for which the residence in inventory is assessed as a partially completed structure.

(2) The assessment date for which the residence in inventory is first assessed as a fully completed structure.

(3) The two (2) assessment dates that immediately succeed the assessment date referred to in subdivision (2).

(c) A deduction allowed for a residence in inventory under this chapter for a particular assessment date is terminated if title to the residence in inventory is transferred:

(1) after the assessment date of that year but before January 1 of the following year; and

(2) to a person for whom the real property does not qualify as a residence in inventory.

The county auditor shall immediately mail notice of the termination to the former owner, the property owner, and the township assessor (or the county assessor if there is no township assessor for the township). The county auditor shall remove the deduction from the tax duplicate and shall notify the county treasurer of the termination of the deduction.

(d) A deduction for a residence in inventory under this chapter does not apply for a particular assessment date if the residence in inventory is leased for any purpose for any part of the calendar year in which the assessment date occurs.

As added by P.L.175-2011, SEC.2. Amended by P.L.157-2026, SEC.60.