Ind. Code § 6-9-18-5 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-5
Commission for promotion of convention, visitor, and tourism industry; creation; membership; organization
Status: in_force

Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreement under IC 36-1-7.

(b) The county executive shall determine the number of members, which must be an odd number, to be appointed to the commission. However, the commission must also include any additional members appointed under subsection (i). A simple majority of the members must be:

(1) engaged in a convention, visitor, or tourism business; or

(2) involved in or promoting conventions, visitors, or tourism.

A member appointed to the commission under subdivision (1) or (2) need not be a resident of the county if the member is an owner or an executive level employee of a convention, visitor, or tourism business that is located within the county. However, the member must be a resident of Indiana. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Except as otherwise provided in this subsection, each member must reside in the county. The county executive shall also determine who will make the appointments to the commission, except that the executive of the largest municipality in the county shall appoint a number of the members of the commission, which number shall be in the same ratio to the total size of the commission (rounded off to the nearest whole number) that the population of the largest municipality bears to the total population of the county.

(c) This subsection applies to a county in which a tax imposed under this chapter becomes effective after December 31, 1989. If a municipality other than the largest municipality in the county collects fifty percent (50%) or more of the tax revenue collected under this chapter during the three (3) month period following imposition of the tax, the executive of the municipality shall appoint the same number of members to the commission that the executive of the largest municipality in the county appoints under subsection (b).

(d) Except as provided in subsection (c), all terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote.

(e) An individual who is appointed a member of the commission serves at the pleasure of the member's appointing authority as long as:

(1) the officeholder who appointed the individual continues to hold the same office; or

(2) the board, committee, or body that appointed the individual retains all of the same members who served on the board, committee, or body when the individual was appointed.

If subdivision (1) or (2) does not apply, the individual may only be removed for cause.

(f) Members of the commission may not receive a salary. However, commission members are entitled to reimbursement for necessary expenses incurred in the performance of their respective duties.

(g) Each commission member, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.

(h) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.

(i) The commission must also include a member appointed by the city executive of each city within the county (other than a city described in subsections (b) or (c)). This subsection does not apply to Porter County.

As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983, SEC.2; P.L.62-1990, SEC.7; P.L.67-1997, SEC.20; P.L.175-2018, SEC.18; P.L.40-2026, SEC.1; P.L.157-2026, SEC.176.
Ind. Code § 6-1.1-17-21.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-21.5
Public education corporation powers and duties
Status: in_force

Sec. 21.5. After March 31, 2026, the public education corporation has all the powers and shall perform all the duties assigned to the school city (as defined in IC 20-25-2-12) under this chapter related to the fixing and reviewing of budgets, tax rates, and tax levies. However, in exercising its powers and responsibilities under this chapter, the public education corporation shall account for and include any bonds, leases, and other indebtedness incurred or issued under any law by the school city (as defined in IC 20-25-2-12) before April 1, 2026.

As added by P.L.101-2026, SEC.5.
Ind. Code § 6-1.1-19-1.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-1.8
Repealed
Status: repealed

As added by P.L.75-1983, SEC.2. Repealed by P.L.65-1985, SEC.19.
Ind. Code § 6-2.5-1-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-5-b
"Gross retail income"
Status: in_force

Note: This version of section effective 3-15-2026. See also preceding version of this section, effective until 3-15-2026.

Sec. 5. (a) Except as provided in subsection (b), "gross retail income" means the total amount of consideration, including cash, credit, property, and services, for which tangible personal property is sold, leased, or rented, valued in money, whether received in money or otherwise, without any deduction for:

(1) the seller's cost of the property sold;

(2) the cost of materials used, labor or service cost, interest, losses, all costs of transportation to the seller, all taxes imposed on the seller, and any other expense of the seller;

(3) charges by the seller for any services necessary to complete the sale, other than delivery and installation charges;

(4) delivery charges; or

(5) consideration received by the seller from a third party if:

(A) the seller actually receives consideration from a party other than the purchaser and the consideration is directly related to a price reduction or discount on the sale;

(B) the seller has an obligation to pass the price reduction or discount through to the purchaser;

(C) the amount of the consideration attributable to the sale is fixed and determinable by the seller at the time of the sale of the item to the purchaser; and

(D) the price reduction or discount is identified as a third party price reduction or discount on the invoice received by the purchaser or on a coupon, certificate, or other documentation presented by the purchaser.

For purposes of subdivision (4), delivery charges are charges by the seller for preparation and delivery of the property to a location designated by the purchaser of property, including but not limited to transportation, shipping, postage charges that are not separately stated on the invoice, bill of sale, or similar document, handling, crating, and packing. Delivery charges do not include postage charges that are separately stated on the invoice, bill of sale, or similar document.

(b) "Gross retail income" does not include that part of the gross receipts attributable to:

(1) the value of any tangible personal property received in a like kind exchange in the retail transaction, if the value of the property given in exchange is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(2) the receipts received in a retail transaction which constitute interest, finance charges, or insurance premiums on either a promissory note or an installment sales contract;

(3) discounts, including cash, terms, or coupons that are not reimbursed by a third party that are allowed by a seller and taken by a purchaser on a sale;

(4) interest, financing, and carrying charges from credit extended on the sale of personal property if the amount is separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(5) any taxes legally imposed directly on the consumer that are separately stated on the invoice, bill of sale, or similar document given to the purchaser, including an excise tax imposed under IC 6-6-15;

(6) installation charges that are separately stated on the invoice, bill of sale, or similar document given to the purchaser;

(7) telecommunications nonrecurring charges;

(8) postage charges that are separately stated on the invoice, bill of sale, or similar document; or

(9) charges for serving or delivering food and food ingredients furnished, prepared, or served for consumption at a location, or on equipment, provided by the retail merchant, to the extent that the charges for the serving or delivery are stated separately from the price of the food and food ingredients when the purchaser pays the charges.

(c) Notwithstanding subsection (b)(5):

(1) in the case of retail sales of special fuel (as defined in IC 6-6-2.5-22) or kerosene (as defined in IC 16-44-2-2), the gross retail income is the total sales price of the special fuel or kerosene minus the part of that price attributable to tax imposed under IC 6-6-2.5 (in the case of special fuel) or Section 4041 or Section 4081 of the Internal Revenue Code (in the case of either special fuel or kerosene);

(2) in the case of retail sales of cigarettes (as defined in IC 6-7-1-2), the gross retail income is the total sales price of the cigarettes including the tax imposed under IC 6-7-1; and

(3) in the case of retail sales of consumable material (as defined in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and closed system cartridges (as defined in IC 6-7-2-0.5) under the closed system cartridge tax, the gross retail income received from selling at retail is the total sales price of the consumable material (as defined in IC 6-7-4-2), vapor products (as defined in IC 6-7-4-8), and closed system cartridges (as defined in IC 6-7-2-0.5) including the tax imposed under IC 6-7-4 and IC 6-7-2-7.5.

(d) Gross retail income is only taxable under this article to the extent that the income represents:

(1) the price of the property transferred, without the rendition of any services; and

(2) except as provided in subsection (b), any bona fide charges which are made for preparation, fabrication, alteration, modification, finishing, completion, delivery, or other service performed in respect to the property transferred before its transfer and which are separately stated on the transferor's records. For purposes of this subdivision, a transfer is considered to have occurred after the delivery of the property to the purchaser.

(e) A public utility's or a power subsidiary's gross retail income includes all gross retail income received by the public utility or power subsidiary, including any minimum charge, flat charge, membership fee, or any other form of charge or billing.

(f) Amounts added or subtracted by a seller to comply with IC 23-15-13 shall not be considered in determining gross retail income.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.1; P.L.81-2004, SEC.2; P.L.182-2009(ss), SEC.174; P.L.113-2010, SEC.43; P.L.265-2013, SEC.1; P.L.188-2018, SEC.2; P.L.146-2020, SEC.3; P.L.159-2021, SEC.3; P.L.165-2021, SEC.69; P.L.199-2021, SEC.2; P.L.205-2025, SEC.1; P.L.128-2026, SEC.2.
Ind. Code § 6-6-2.5-19 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-19
"Rack"
Status: in_force

Sec. 19. As used in this chapter, "rack" means a dock, a platform, or an open bay with a series of metered pipes and hoses for delivering special fuel from a refinery or terminal into a motor vehicle, rail car, or marine vessel.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-6-4.1-7 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-7
Computation of credits; refunds; interest
Status: in_force

Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which the credit to which the carrier is entitled under section 6 of this chapter for that quarter exceeds the tax liability of the carrier under section 4 of this chapter and section 4.5 of this chapter (before its repeal) for that quarter.

(b) The credit for any quarter shall be allowed as a credit against the tax for which the carrier would otherwise be liable in the quarter in which the credit accrued.

(c) A carrier is entitled to the refund of any credit not previously used to offset a tax liability or for any erroneously paid tax or penalty. To obtain the refund, the carrier shall submit to the department a properly completed application in accordance with rules adopted by the department under IC 4-22-2. The application must be submitted within three (3) years after the end of:

(1) the quarter in which the credit accrued; or

(2) the calendar year that contains the taxable period in which the tax or penalty was erroneously paid.

Along with the application, the carrier shall submit any evidence required by the department and any reports required by the department under this chapter.

(d) The department shall pay interest on any part of a refund that is not made within ninety (90) days after the date on which all of the following have been completed:

(1) The filing of:

(A) the properly completed application for refund; or

(B) the quarterly return on which a refund is claimed.

(2) The submission of any evidence required by the department of payment of the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal).

(3) The submission of reports required by the department under this chapter.

(4) The furnishing of a surety bond, letter of credit, or cash deposit under section 8 of this chapter.

(e) The department shall pay interest at the rate established under IC 6-8.1-9 from the date of:

(1) the refund application;

(2) the due date of a timely filed quarterly return on which a refund is claimed; or

(3) the filing date of a quarterly return on which a refund is claimed, if the quarterly refund is filed after the due date of the quarterly return;

to a date determined by the department that does not precede the date on which the refund is made by more than thirty (30) days.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.29; P.L.97-1987, SEC.39; P.L.96-1989, SEC.11; P.L.69-1991, SEC.14; P.L.277-1993(ss), SEC.48; P.L.218-2017, SEC.53; P.L.185-2018, SEC.14.
Ind. Code § 6-6-1.1-507 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-507
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-47.5-6 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-6
Collection procedures
Status: in_force

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

As added by P.L.254-2015, SEC.2.
Ind. Code § 6-1.5-2-5 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-5
Record keeping
Status: in_force

Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana board if the copy is certified by a lay member of the board.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-3.6-2-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-9
"Executive"
Status: in_force

Sec. 9. "Executive" has the meaning set forth in IC 36-1-2-5.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-18-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-30
Expired
Status: repealed

As added by P.L.159-2020, SEC.28. Expired 6-30-2023 by P.L.159-2020, SEC.28.
Ind. Code § 6-8-1-2 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-2
"Department" defined
Status: in_force

Sec. 2. As used in this chapter, "department" refers to the department of state revenue.

Formerly: Acts 1947, c.278, s.2. As amended by P.L.2-1988, SEC.34; P.L.109-1988, SEC.6.
Ind. Code § 6-1.1-6.2-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-22
Annual report of owner
Status: in_force

Sec. 22. The owner of a parcel of land that is classified as a windbreak shall file a report once each year with the department of natural resources on forms furnished by the department of natural resources.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-23.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-10
Notice of sale; publication and mailing
Status: in_force

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

Sec. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following:

(1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made.

(2) Publish the notice once in accordance with IC 5-3-1-4 at least thirty (30) days before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation.

(3) Publish a notice twice in accordance with IC 5-3-1-2(m) or IC 5-3-1-4 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the website of the county government or the county government's contractor:

(A) The first time at least seven (7) days after the publication of the notice required under subdivision (2).

(B) The second time at least seven (7) days after the publication of the notice required under clause (A).

(4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record.

(b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court.

(c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if:

(1) the county treasurer includes in the notice a statement that descriptions of those mobile homes are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county treasurer upon request; and

(2) the descriptions of those mobile homes eligible for sale a second or subsequent time are made available on the website of the county government or the county government's contractor and may be obtained from the county treasurer in an alternative form upon request in accordance with section 11 of this chapter.

As added by P.L.235-2017, SEC.9. Amended by P.L.152-2021, SEC.3; P.L.146-2024, SEC.5.
Ind. Code § 6-6-2.5-23 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-23
"Supplier"
Status: in_force

Sec. 23. As used in this chapter, "supplier" means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. A terminal operator shall not be considered a supplier merely because the terminal operator handles special fuel consigned to it within a terminal.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.19.
Ind. Code § 6-1.1-51.3-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-7
Trust eligibility for certain credits; requirements
Status: in_force

Sec. 7. A trust is entitled to a credit under section 1, 2, 5, or 6 of this chapter for real property owned by the trust and occupied by an individual if the county auditor determines that the individual:

(1) upon verification in the body of the deed or otherwise, has either:

(A) a beneficial interest in the trust; or

(B) the right to occupy the real property rent free under the terms of a qualified personal residence trust created by the individual under United States Treasury Regulation 25.2702-5(c)(2); and

(2) otherwise qualifies for the credit.

As added by P.L.157-2026, SEC.98.
Ind. Code § 6-3.6-9-4.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-4.1
Adjustments
Status: in_force

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

Sec. 4.1. The budget agency shall adjust the amounts determined under section 4 of this chapter for the credits claimed against local income taxes under IC 6-3.6-8-6 and IC 6-3.1-19. The adjustments made by the budget agency may be phased-in over several fiscal years until the credits are fully accounted for.

As added by P.L.165-2021, SEC.95.
Ind. Code § 6-1.1-17-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-20
Review of proposed budget and levy of taxing unit (other than public libraries) without an elected governing body by city, town, or county fiscal body
Status: in_force

Sec. 20. (a) This section:

(1) applies to each governing body of a taxing unit that is not comprised of a majority of officials who are elected to serve on the governing body; and

(2) does not apply to the public education corporation.

For purposes of this section, an individual who qualifies to be appointed to a governing body or serves on a governing body because of the individual's status as an elected official of another taxing unit shall be treated as an official who was not elected to serve on the governing body.

(b) As used in this section, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, except that the term does not include a public library or an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.

(c) If:

(1) the assessed valuation of a taxing unit is entirely contained within a city or town; or

(2) the assessed valuation of a taxing unit is not entirely contained within a city or town but:

(A) the taxing unit was originally established by the city or town; or

(B) the majority of the individuals serving on the governing body of the taxing unit are appointed by the city or town;

the governing body shall submit its proposed budget and property tax levy to the city or town fiscal body. The proposed budget and levy shall be submitted to the city or town fiscal body in the manner prescribed by the department of local government finance before September 2 of a year.

(d) If subsection (c) does not apply, the governing body of the taxing unit shall submit its proposed budget and property tax levy to the county fiscal body in the county where the taxing unit has the most assessed valuation. The proposed budget and levy shall be submitted to the county fiscal body in the manner prescribed by the department of local government finance before September 2 of a year.

(e) The fiscal body of the city, town, or county (whichever applies) shall review each budget and proposed tax levy and adopt a final budget and tax levy for the taxing unit. The fiscal body may reduce or modify but not increase the proposed budget or tax levy.

(f) If a taxing unit fails to file the information required in subsection (c) or (d), whichever applies, with the appropriate fiscal body by the time prescribed by this section, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the taxing unit for the ensuing budget year, instead of multiplying the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year as prescribed in STEP TWO of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year must instead be multiplied by the result of the following:

STEP ONE: Determine:

(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus

(B) one (1).

STEP TWO: Multiply:

(A) the STEP ONE result; by

(B) eight-tenths (0.8).

STEP THREE: Add one (1) to the STEP TWO result.

However, if the taxing unit files the information as required in subsection (c) or (d), whichever applies, for the budget year immediately following the budget year for which the formula under this subsection is applied, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the taxing unit for the subsequent budget year, the taxing unit's maximum permissible ad valorem property tax levy must be calculated as if the formula under this subsection had not been applied for the affected budget year.

(g) If the appropriate fiscal body fails to complete the requirements of subsection (e) before the adoption deadline in section 5 of this chapter for any taxing unit subject to this section, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the city, town, or county for the ensuing budget year, instead of multiplying the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the city's, town's, or county's maximum permissible ad valorem property tax levy for the preceding calendar year as prescribed in STEP TWO of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the city's, town's, or county's maximum permissible ad valorem property tax levy for the preceding calendar year must instead be multiplied by the result of the following:

STEP ONE: Determine:

(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus

(B) one (1).

STEP TWO: Multiply:

(A) the STEP ONE result; by

(B) eight-tenths (0.8).

STEP THREE: Add one (1) to the STEP TWO result.

However, if the city, town, or county files the information as required in subsection (e) for the budget year immediately following the budget year for which the formula under this subsection is applied, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the city, town, or county for the subsequent budget year, the unit's maximum permissible ad valorem property tax levy must be calculated as if the formula under this subsection had not been applied for the affected budget year.

As added by P.L.25-1995, SEC.26. Amended by P.L.1-2004, SEC.19 and P.L.23-2004, SEC.20; P.L.199-2005, SEC.13; P.L.227-2005, SEC.5; P.L.1-2006, SEC.136; P.L.146-2008, SEC.163; P.L.182-2009(ss), SEC.124; P.L.113-2010, SEC.29; P.L.137-2012, SEC.27; P.L.257-2013, SEC.9; P.L.230-2025, SEC.43; P.L.101-2026, SEC.3.
Ind. Code § 6-9-25-13 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-13
Tourism and economic development projects; financing; purpose
Status: in_force

Sec. 13. The financing of tourism and economic development projects in the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity.

As added by P.L.50-1994, SEC.9.
Ind. Code § 6-6-2.5-56 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-56
Repealed
Status: repealed

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.32. Repealed by P.L.61-1996, SEC.24.
Ind. Code § 6-1.1-12.8-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-9
Limit on number of residences in inventory
Status: in_force

Sec. 9. (a) Subject to section 10 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than ten (10) residences in inventory in Indiana.

(b) The auditor of a county (referred to in this section as the "first county") with whom a statement is filed under section 4 of this chapter shall immediately prepare and transmit a copy of the statement to the auditor of any other county (referred to in this section as the "second county") if the property owner that claims the deduction owns or is buying a residence in inventory located in the second county.

(c) The county auditor of the second county shall note on the copy of the statement whether the property owner has claimed a deduction for the current year under section 4 of this chapter for a residence in inventory located in the second county. The county auditor shall then return the copy of the statement to the auditor of the first county.

As added by P.L.175-2011, SEC.2. Amended by P.L.157-2026, SEC.62.
Ind. Code § 6-1.1-4-4.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.7
Training of assessors and county auditors in sales disclosure form verification
Status: in_force

Sec. 4.7. The department of local government finance shall provide training to township assessors, county assessors, and county auditors with respect to the verification of sales disclosure forms under 50 IAC 27-4-7.

As added by P.L.228-2005, SEC.5. Amended by P.L.146-2008, SEC.65; P.L.5-2015, SEC.9.
Ind. Code § 6-2.5-6-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-12
Security for payment of tax collected
Status: in_force

Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use taxes, the department may require a retail merchant to post security for that payment in any amount not to exceed twice the department's estimate of the retail merchant's quarterly state gross retail and use tax liability.

(b) If necessary to recover any tax, interest, or penalty which the retail merchant owes under this article, the department may sell the security. If the security is in the form of a bearer bond which is issued by a governmental unit and which has a prevailing market price, the department may sell the security at a private sale for not less than that market price. If the security is in any other form, the department shall sell it at a public auction.

(c) Before the department may sell a retail merchant's security, the department shall give the retail merchant notice of the time, place, and date of the sale. The department shall send the notice by certified mail to the retail merchant's most recent address according to the department's records.

(d) If the proceeds of the security sale exceed the tax, interest, and penalties owing, the department shall refund the remainder to the retail merchant.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-1.1-20.4-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-2
"Property tax liability"
Status: in_force

Sec. 2. As used in this chapter, "property tax liability" means liability for the tax imposed on property under this article determined after application of all credits and deductions under this article, except the credit under this chapter, but does not include any interest or penalty imposed under this article.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-4.1-8-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-8
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1978, P.L.2, SEC.624. Repealed by P.L.6-1999, SEC.2.
Ind. Code § 6-3.5-4-15 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-15
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.42-1986, SEC.3; P.L.2-1991, SEC.37. Repealed by P.L.149-2015, SEC.6.
Ind. Code § 6-8-1-25 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-25
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.25. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-11-26 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-26
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed by P.L.164-2020, SEC.20.
Ind. Code § 6-1.1-52-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-13
Determination of deferral termination event by the county auditor
Status: in_force

Sec. 13. Whenever an individual who is a qualified individual on an assessment date for which property taxes were deferred:

(1) ceases to use the homestead as the individual's principal place of residence as provided in section 4(3) of this chapter;

(2) ceases to have a qualified interest in the homestead; or

(3) changes the individual's qualified interest in the homestead;

or a surviving spouse becomes a qualified individual, a person responsible for paying the property taxes on the homestead shall notify the county auditor in the county where the homestead is located on the form and in the manner prescribed by the department of local government finance. The county auditor shall review the information filed under this section to determine whether a deferral termination event has occurred.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-4.1-8-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-7
Violations of IC 6-4.1-8-4 or IC 6-4.1-8-5; penalties
Status: in_force

Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is liable for the taxes imposed under this article as a result of the resident decedent's death and is subject to an additional penalty not to exceed one thousand dollars ($1,000). The department of state revenue shall initiate an action in the name of this state to collect the taxes and the penalty which the person is liable for under this section.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.22; P.L.87-1983, SEC.6.
Ind. Code § 6-1.1-17-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-10
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.151; P.L.224-2007, SEC.12; P.L.146-2008, SEC.155. Repealed by P.L.257-2019, SEC.41.
Ind. Code § 6-9-67-11 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-1.1-18.5-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-0.5
"Nonconforming"; application
Status: in_force

Sec. 0.5. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any:

(1) filing;

(2) report;

(3) determination;

(4) calculation; or

(5) other action;

required under this chapter.

(b) This subsection applies to a review by a public agency or court of competent jurisdiction of an action of a person taken under this chapter. To the extent that a statute prescribes a requirement, standard, computation, or threshold by which an action may or may not be taken, a person may not be held to have satisfied the requirement, standard, computation, or threshold if the action is nonconforming with respect to the statute that governs the action.

(c) This subsection applies to any:

(1) filing;

(2) report;

(3) determination;

(4) calculation; or

(5) other action;

required under this chapter. Notwithstanding the principle of substantial compliance with statutory requirements, an action described in this subsection may not be deemed to have substantially complied with the applicable statutory requirement if the form or content of that action is less than, or different from, what is expressly described as being required in the statute.

As added by P.L.38-2021, SEC.32.
Ind. Code § 6-3.6-9-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-4-b
Distribution of revenue to a county; amount
Status: in_force

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

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

Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget agency determines has been:

(1) attributed to that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and

(2) reported on an annual return or amended return filed by or for a county taxpayer and processed by the department in the state fiscal year ending before July 1, or for a federal income tax deadline set after July 1, a date set by the department for a period of not more than sixty (60) days beyond the federal deadline, of the calendar year in which the determination is made;

without adjustment based on the enactment of a tax rate change under IC 6-3.6-6-2 or IC 6-3.6-6-22 in the first preceding calendar year it becomes effective.

As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022, SEC.54; P.L.68-2025, SEC.156.
Ind. Code § 6-1.1-49-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-7
Amount of the credit
Status: in_force

Sec. 7. The amount of the credit under this chapter is equal to the greater of zero (0) or the result of:

(1) the property tax liability first due and payable on the qualified individual's homestead property for the calendar year (excluding any property tax liability imposed in a voter approved referendum levy); minus

(2) the result of:

(A) the property tax liability first due and payable on the qualified individual's homestead property for the immediately preceding year after the application of the credit granted under this section for that year (excluding any property tax liability imposed in a voter approved referendum levy); multiplied by

(B) the sum of:

(i) the percentage adopted in an ordinance under section 4(c)(3) of this chapter, expressed as a decimal; plus

(ii) one (1).

However, the credit provided by this chapter shall not apply to any portion of property tax liability imposed on a qualified individual's homestead property that is used for trade or business purposes in connection with the production of income. In addition, the credit does not affect the allocation of taxes to a referendum fund.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-9-60-4 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-4
Tax rate
Status: in_force

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five percent (5%), the portion that exceeds five percent (5%) terminates January 1, 2047.

(b) If the county fiscal body adopts an ordinance for an increase under this section:

(1) it shall immediately send a certified copy of the ordinance to the department of state revenue; and

(2) the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-10-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-28
Free medical clinics
Status: in_force

Sec. 28. A building and the land on which the building is located are exempt from property taxation if:

(1) the building is used for the purpose of gratuitously dispensing medicines and medical advice and aid to people; and

(2) the real property is owned by a corporation, institution, or association which exists exclusively for that charitable purpose.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(15).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-17-2 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

"Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2.

"Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1.

As added by Acts 1982, P.L.68, SEC.1.
Ind. Code § 6-9-36-12 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-12
State covenant on bond payments
Status: in_force

Sec. 12. With respect to obligations of the board described in section 8(a) of this chapter and bonds, leases, or other obligations for which a pledge has been made under section 10 of this chapter, the general assembly covenants with the holders of these obligations that:

(1) this chapter will not be repealed or amended in any manner that will adversely effect the imposition or collection or the tax imposed under this chapter; and

(2) this chapter will not be amended in any manner that will change the purpose for which revenues from the tax imposed under this chapter may be used;

as long as the payment of any of those obligations is outstanding.

As added by P.L.44-2026, SEC.19.
Ind. Code § 6-1.1-35.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.2 / Section 6-1.1-35.2-4
Subordinate training
Status: in_force

Sec. 4. The training programs prescribed by this chapter must be designed so that the attendees at a program are prepared to train their subordinates. In addition, the training programs must include:

(1) a course on basic assessment administration with an examination; and

(2) the information necessary to obtain a level one certification under rules adopted by the department of local government finance.

As added by P.L.24-1986, SEC.30. Amended by P.L.198-2001, SEC.85.
Ind. Code § 6-2.5-3-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-4
Exemptions
Status: in_force

Sec. 4. (a) The storage, use, and consumption of tangible personal property in Indiana is exempt from the use tax if:

(1) the property was acquired in a retail transaction and the state gross retail tax has been paid on the acquisition of that property; or

(2) the property was acquired in a transaction that is wholly or partially exempt from the state gross retail tax under any part of IC 6-2.5-5 and the property is being used, stored, or consumed for the purpose for which it was exempted.

(b) If a person issues a state gross retail or use tax exemption certificate for the acquisition of tangible personal property and subsequently uses, stores, or consumes that property for a nonexempt purpose, then the person shall pay the use tax.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.146-2020, SEC.9; P.L.137-2022, SEC.16.
Ind. Code § 6-4.1-4-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-1
Inheritance tax return; contents
Status: reserved

Sec. 1. (a) Except as otherwise provided in section 0.5 of this chapter or in IC 6-4.1-5-8, the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent shall file an inheritance tax return with the department of state revenue.

(b) The person filing the return shall file it under oath on the forms prescribed by the department of state revenue. The return shall:

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

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

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

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

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

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

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.5; Acts 1980, P.L.57, SEC.9; P.L.67-1988, SEC.1; P.L.252-2001, SEC.2; P.L.6-2010, SEC.2; P.L.190-2016, SEC.2; P.L.79-2017, SEC.17.
Ind. Code § 6-1.1-6.7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-1
"Filter strip" defined
Status: in_force

Sec. 1. As used in this chapter, "filter strip" refers to a strip or an area of vegetation for removing sediment, organic matter and other pollutants from runoff and wastewater.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-30-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-7
Deputy commissioner
Status: in_force

Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must be approved by the governor. A deputy commissioner shall subscribe to an oath to faithfully discharge the duties assigned to the deputy commissioner either by law or by the commissioner.

[Pre-1975 Property Tax Recodification Citations: 6-1-38-5 part; 6-1-64-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.68; P.L.246-2005, SEC.67.
Ind. Code § 6-1.1-12.1-5.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.9
Determination of substantial compliance with statement of benefits; notice of noncompliance; hearing; resolution; appeal
Status: in_force

Sec. 5.9. (a) This section does not apply to a deduction under section 3 of this chapter for property located in a residentially distressed area.

(b) Not later than forty-five (45) days after receipt of the information described in section 5.1, 5.3(j), or 5.6 of this chapter, the designating body may determine whether the property owner has substantially complied with the statement of benefits approved under section 3, 4.5, or 4.8 of this chapter. If the designating body determines that the property owner has not substantially complied with the statement of benefits and that the failure to substantially comply was not caused by factors beyond the control of the property owner (such as declines in demand for the property owner's products or services), the designating body shall mail a written notice to the property owner. The written notice must include the following provisions:

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

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

(c) On the date specified in the notice described in subsection (b)(2), the designating body shall conduct a hearing for the purpose of further considering the property owner's compliance with the statement of benefits. Based on the information presented at the hearing by the property owner and other interested parties, the designating body shall again determine whether the property owner has made reasonable efforts to substantially comply with the statement of benefits and whether any failure to substantially comply was caused by factors beyond the control of the property owner. If the designating body determines that the property owner has not made reasonable efforts to comply with the statement of benefits, the designating body shall adopt a resolution terminating the property owner's deduction under section 3, 4.5, or 4.8 of this chapter. If the designating body adopts such a resolution, the deduction does not apply to the next installment of property taxes owed by the property owner or to any subsequent installment of property taxes.

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

(1) the property owner;

(2) the county auditor; and

(3) the county assessor.

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

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

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

As added by P.L.14-1991, SEC.6. Amended by P.L.90-2002, SEC.124; P.L.256-2003, SEC.7; P.L.193-2005, SEC.5; P.L.154-2006, SEC.30; P.L.3-2008, SEC.37; P.L.146-2008, SEC.128; P.L.288-2013, SEC.17.
Ind. Code § 6-3.1-39.5-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-1
"Indiana qualified child care facility"
Status: in_force

Sec. 1. As used in this chapter, "Indiana qualified child care facility" means a facility that is:

(1) a qualified child care facility (as defined in Section 45F of the Internal Revenue Code);

(2) located in Indiana; and

(3) licensed by the division of family resources under IC 12-17.2.

As added by P.L.201-2023, SEC.103. Amended by P.L.58-2026, SEC.1.
Ind. Code § 6-1.1-22.1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-1
"Board"
Status: in_force

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

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-3.1-11-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-11
"Rehabilitation"
Status: in_force

Sec. 11. As used in this chapter, "rehabilitation" means the remodeling, repair, or betterment of real property in any manner or any enlargement or extension of real property.

As added by P.L.379-1987(ss), SEC.11.
Ind. Code § 6-3-2.1-5 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-5
Computation of tax; refundable credit; applicability of other credits
Status: in_force

Sec. 5. (a) Each electing entity shall compute each direct owner's share of the tax imposed by section 4 of this chapter and reflect that amount in the form and manner prescribed by the department.

(b) Each entity owner shall be entitled to a refundable credit in an amount equal to the amount of tax under this chapter credited to the entity owner.

(c) An electing entity or pass through entity shall be permitted to claim a credit for taxes withheld or paid on the entity's behalf.

(d) An electing entity that has direct owners that would be permitted to claim a credit under IC 6-3-3-3 for taxes paid to another state with regard to a taxable year may elect to claim a credit under this chapter for:

(1) an amount equal to the income of a resident direct owner attributable to a state other than Indiana multiplied by the rate imposed by IC 6-3-2-1(a) (before July 1, 2025) or IC 6-3-2-1(b) (after June 30, 2025) or maximum individual income tax rate imposed by that other state, whichever rate is less, if:

(A) the electing entity makes an election to tax resident direct owners in the manner prescribed in section 4(a)(2)(A) of this chapter; and

(B) the other state grants a credit to its residents substantially similar to the credit as provided under IC 6-3-3-3(a); and

(2) an amount equal to the income attributable to Indiana multiplied by the rate imposed by IC 6-3-2-1(a) (before July 1, 2025) or IC 6-3-2-1(b) (after June 30, 2025) or the maximum individual income tax rate by the nonresident direct owner's state of residence, whichever rate is less, if the nonresident direct owner would be permitted a credit under IC 6-3-3-3(b) for the income attributable to Indiana and derived from the electing entity.

(e) An electing entity may elect to claim a credit for any credit under IC 6-3-3 or IC 6-3.1, other than the credits under subsections (b) through (d), and arising from the operations of the electing entity, or which are passed through to or assigned to the electing entity for the taxable year. For purposes of this subsection, the following apply:

(1) The credit must be allowable to pass through to the direct owners of the electing entity under the provisions of the credit.

(2) The credit must be first allowable to the direct owners of the pass through entity in a taxable year ending on or after the taxable year of the electing entity.

(3) The amount of the credit that the entity may claim against the tax attributable to any direct owner under subsection (a) may not exceed the credit that is available to be passed through to the direct owner.

(f) For purposes of subsections (d) and (e), the following apply:

(1) The elections under subsections (d) and (e) are separate elections to which the following apply:

(A) An election under subsection (e) applies to all credits other than the credits described in subsections (b) through (d). No allowance for an election to apply to one (1) or more credits and to not apply to one (1) or more credits is permitted.

(B) The election to claim the credits under subsections (d) and (e) must be made on the original return filed by the electing entity. A failure to claim a credit shall be treated as if the credit was not allowable to the electing entity.

(C) An election to apply a credit applies to the tax for all direct owners of the electing entity, provided that an election under subsection (d) applies only to direct owners that are individuals, estates, or trusts.

(2) If an electing entity claims credits under both subsections (d) and (e), the electing entity shall apply the credit under subsection (d) first, then any amount allowable under subsection (e).

(3) The sum of the credits attributable to a direct owner of an electing entity shall not exceed the tax computed by the electing entity for the direct owner under this chapter.

(4) A provision under IC 6-3-3 or IC 6-3.1 requiring a credit to be passed through shall not prevent an electing entity from applying the credit against the tax imposed under this chapter.

(5) An entity owner shall be permitted to claim any credit otherwise allowable to the owner to the extent otherwise permitted by IC 6-3-3 or IC 6-3.1.

As added by P.L.1-2023, SEC.5. Amended by P.L.230-2025, SEC.71; P.L.128-2026, SEC.14.
Ind. Code § 6-9-20-0.3 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-0.3
Legalization of actions taken by county fiscal body determining to continue excise tax
Status: in_force

Sec. 0.3. Any action taken by a county fiscal body in determining that an excise tax should be continued is legalized and validated, if the action would have been valid under section 3 of this chapter, as amended by P.L.28-1993.

As added by P.L.220-2011, SEC.167.
Ind. Code § 6-2.5-6-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-17
Payment of gross retail tax for consignment sales
Status: in_force

Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale.

(b) The retail merchant shall provide the consignor purchaser an invoice that shows that the state gross retail tax was paid to the retail merchant with a clear notation on the invoice that the item was a consignment sale by the retail merchant on behalf of (insert the name of the seller) to (insert the name of the purchaser).

As added by P.L.85-2009, SEC.1.
Ind. Code § 6-1.1-12.1-5.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.3
Deduction application; deadline; required information; deduction amounts and periods; county auditor duties; appeals; public and confidential records
Status: in_force

Sec. 5.3. (a) A property owner that desires to obtain the deduction provided by section 4.8 of this chapter must file a deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the eligible vacant building is located. Except as otherwise provided in this section, the deduction application must be filed before May 10 of the year in which the property owner or a tenant of the property owner initially occupies the eligible vacant building.

(b) If notice of the assessed valuation or new assessment for a year is not given to the property owner before April 10 of that year, the deduction application required by this section may be filed not later than thirty (30) days after the date the notice is mailed to the property owner at the address shown on the records of the township or county assessor.

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

(1) The name of the property owner and, if applicable, the property owner's tenant.

(2) A description of the property for which a deduction is claimed.

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

(4) Any other information required by the department of local government finance or the designating body.

(d) A deduction application filed under this section applies to the year in which the property owner or a tenant of the property owner occupies the eligible vacant building and in the following year if the deduction is allowed for a two (2) year period, without an additional deduction application being filed.

(e) A property owner that desires to obtain the deduction provided by section 4.8 of this chapter but that did not file a deduction application within the dates prescribed in subsection (a) or (b) may file a deduction application between January 1 and May 10 of a subsequent year. A deduction application filed under this subsection applies to the year in which the deduction application is filed and the following year if the deduction is allowed for a two (2) year period, without an additional deduction application being filed. The amount of the deduction under this subsection is the amount that would have been applicable to the year under section 4.8 of this chapter if the deduction application had been filed in accordance with subsection (a) or (b).

(f) Subject to subsection (i), the county auditor shall do the following:

(1) If a determination concerning the number of years the deduction is allowed has been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall make the appropriate deduction.

(2) If a determination concerning the number of years the deduction is allowed has not been made in the resolution adopted under section 2.5 of this chapter, the county auditor shall send a copy of the deduction application to the designating body. Upon receipt of the resolution stating the number of years the deduction will be allowed, the county auditor shall make the appropriate deduction.

(g) The amount and period of the deduction provided by section 4.8 of this chapter are not affected by a change in the ownership of the eligible vacant building or a change in the property owner's tenant, if the new property owner or the new tenant:

(1) continues to occupy the eligible vacant building in compliance with any standards established under section 2(g) of this chapter; and

(2) files an application in the manner provided by subsection (e).

(h) Before the county auditor acts under subsection (f), the county auditor may request that the township assessor of the township in which the eligible vacant building is located, or the county assessor if there is no township assessor for the township, review the deduction application.

(i) A property owner may appeal a determination of the county auditor under subsection (f) by requesting in writing a preliminary conference with the county auditor not more than forty-five (45) days after the county auditor gives the property owner notice of the determination. An appeal under this subsection shall be processed and determined in the same manner that an appeal is processed and determined under IC 6-1.1-15.

(j) In addition to the requirements of subsection (c), a property owner that files a deduction application under this section must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits approved under section 4.8 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable:

(1) at the same time that the property owner or the property owner's tenant files a personal property tax return for property located at the eligible vacant building for which the deduction was granted; or

(2) if subdivision (1) does not apply, before May 15 of each year.

(k) The following information is a public record if filed under this section:

(1) The name and address of the property owner.

(2) The location and description of the eligible vacant building for which the deduction was granted.

(3) Any information concerning the number of employees at the eligible vacant building for which the deduction was granted, including estimated totals that were provided as part of the statement of benefits.

(4) Any information concerning the total of the salaries paid to the employees described in subdivision (3), including estimated totals that are provided as part of the statement of benefits.

(5) Any information concerning the assessed value of the eligible vacant building, including estimates that are provided as part of the statement of benefits.

(l) Information concerning the specific salaries paid to individual employees by the property owner or tenant is confidential.

As added by P.L.154-2006, SEC.29. Amended by P.L.146-2008, SEC.125; P.L.203-2016, SEC.6.
Ind. Code § 6-3.6-5-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-2
Treatment of tax as property taxes; credit may not reduce levy limit or approved rate
Status: in_force

Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce:

(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or

(2) the approved property tax levy or rate for any fund;

by the amount of any credits granted under this chapter.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.6-8-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-7
Perry County; adjusted gross income earned in an adjacent county located in another state
Status: in_force

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

Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is:

(1) earned in a county that is:

(A) located in another state; and

(B) adjacent to the county in which the taxpayer resides; and

(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-3-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-22
Personal property tax rules; prohibition against amendment of certain rules; voided rules
Status: in_force

Sec. 22. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 4.2 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

(b) Tangible personal property within the scope of 50 IAC 4.2 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 4.2 (as in effect January 1, 2001).

(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 4.2 (as in effect January 1, 2001) in the Indiana Administrative Code.

(d) 50 IAC 4.3 and any other rule to the extent that it conflicts with this section is void.

(e) A reference in 50 IAC 4.2 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.

(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):

(1) 50 IAC 4.2-4-3(f).

(2) 50 IAC 4.2-4-7.

(3) 50 IAC 4.2-4-9.

(4) 50 IAC 4.2-5-7.

(5) 50 IAC 4.2-5-13.

(6) 50 IAC 4.2-6-1.

(7) 50 IAC 4.2-6-2.

(8) 50 IAC 4.2-8-9.

However, the department of local government finance may amend these rules to conform with statutory changes.

(g) Notwithstanding any other provision of this section, 50 IAC 4.2-4-6(c) is void effective July 1, 2015. The publisher of the Indiana Administrative Code and the Indiana Register shall remove this provision from the Indiana Administrative Code.

(h) Notwithstanding any other provision of this section, the department of local government finance shall adopt rules amending 50 IAC 4.2 to reflect the enactment of section 29 of this chapter.

As added by P.L.192-2002(ss), SEC.28. Amended by P.L.245-2003, SEC.2; P.L.245-2015, SEC.1; P.L.159-2020, SEC.4; P.L.68-2025, SEC.7.
Ind. Code § 6-6-14-7 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-7
Alternative fuel decal application
Status: in_force

Sec. 7. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative fuel who applies for a decal, pays to the administrator the fee, and provides the information that is required by the administrator.

(b) An alternative fuel decal is effective from April 1 of each year through March 31 of the next year. The administrator may extend the expiration date for not more than thirty (30) days. During the month of March, the owner shall display the valid decal through March 31 or the decal issued to the owner for the next twelve (12) months. If the administrator grants an extension of the expiration date, the owner shall continue to display the decal for which the extension was granted.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-1.1-19-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-10
Repealed
Status: repealed

As added by P.L.82-1989, SEC.1. Amended by P.L.12-1992, SEC.22; P.L.6-1997, SEC.88; P.L.90-2002, SEC.190. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-1.1-6.7-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-5
Assessment of parcel; appeal
Status: in_force

Sec. 5. (a) A person who wishes to have a parcel of land classified as a filter strip must have the land assessed by the county assessor of the county in which the land is located.

(b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to the county property tax assessment board of appeals with jurisdiction in the county in which the land proposed for classification is located. The decision of the board is final.

As added by P.L.55-1991, SEC.1. Amended by P.L.276-2001, SEC.1; P.L.207-2016, SEC.2.
Ind. Code § 6-6-9.7-1 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-1
"Department" defined
Status: in_force

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-6-13-15 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-15
Deposit of aviation fuel excise tax revenue
Status: in_force

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows:

(1) Before July 1, 2017, in the state general fund.

(2) After June 30, 2017, and before July 1, 2021, as follows:

(A) Fifty percent (50%) in the state general fund.

(B) Fifty percent (50%) in the airport development grant fund established by IC 8-21-11-4.

(3) After June 30, 2021, in the airport development grant fund established by IC 8-21-11-4.

As added by P.L.288-2013, SEC.67. Amended by P.L.218-2017, SEC.57; P.L.165-2021, SEC.100.
Ind. Code § 6-1.1-18-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-14
Expired
Status: repealed

Expired 6-30-2015 by P.L.257-2013, SEC.11.
Ind. Code § 6-9-55-6 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-9-78.3-10 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-4.1-5-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-6
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.15; P.L.190-2016, SEC.9. Repealed by P.L.79-2017, SEC.24.
Ind. Code § 6-9-20-12 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-12
Expiration of chapter
Status: in_force

Sec. 12. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.95.
Ind. Code § 6-8.1-9-1.3 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-1.3
Tax refunds; allocation among funds
Status: in_force

Sec. 1.3. If the department makes a refund of taxes paid under IC 6-2.5, IC 6-7-1, IC 6-7-2, or IC 7.1, the department shall charge each fund or account into which the taxes have been allocated or distributed with that account's or that fund's proportionate share of the amount of taxes refunded.

As added by P.L.261-2013, SEC.39.
Ind. Code § 6-1.1-22.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-2
"Provisional statement"
Status: in_force

Sec. 2. As used in this chapter, "provisional statement" refers to a provisional property tax statement required by section 6 or 6.5 of this chapter as the context indicates.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.158.
Ind. Code § 6-3.6-10-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-6-b
Pledge of revenues; enforceability; covenant by the general assembly
Status: in_force

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

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

Sec. 6. (a) A pledge of revenues from a tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5 before its expiration) is enforceable in accordance with IC 5-1-14.

(b) With respect to obligations for which a pledge has been made under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5 before its expiration), the general assembly covenants with the county and the purchasers or owners of those obligations that this article will not be repealed or amended in any manner that will adversely affect the tax collected under this article as long as the principal of or interest on those obligations is unpaid.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.177.
Ind. Code § 6-2.5-8-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-1
Registered retail merchant's certificate; application; filing fee
Status: in_force

Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless the retail merchant has applied for a registered retail merchant's certificate.

(b) A retail merchant may obtain a registered retail merchant's certificate by filing an application with the department and paying a registration fee of twenty-five dollars ($25) for each place of business listed on the application. The retail merchant shall also provide such security for payment of the tax as the department may require under IC 6-2.5-6-12.

(c) The retail merchant shall list on the application the location (including the township) of each place of business where the retail merchant makes retail transactions. However, if the retail merchant does not have a fixed place of business, the retail merchant shall list the retail merchant's residence as the retail merchant's place of business. In addition, a public utility may list only its principal Indiana office as its place of business for sales of public utility commodities or service, but the utility must also list on the application the places of business where it makes retail transactions other than sales of public utility commodities or service.

(d) Upon receiving a proper application, the correct fee, and the security for payment, if required, the department shall issue to the retail merchant a separate registered retail merchant's certificate for each place of business listed on the application. Each certificate shall bear a serial number and the location of the place of business for which it is issued.

(e) The department may deny an application for a registered retail merchant's certificate if the applicant's business is owned, operated, managed, or otherwise controlled by a person who the department has determined:

(1) failed to:

(A) file all tax returns or information reports with the department for listed taxes; or

(B) pay all taxes, penalties, and interest to the department for listed taxes; and

(2) the business of the person who has failed to file all tax returns or information reports under subdivision (1)(A) or who has failed to pay all taxes, penalties, and interest under subdivision (1)(B) is substantially similar to the business of the applicant.

(f) If a retail merchant intends to make retail transactions during a calendar year at a new Indiana place of business, the retail merchant must file a supplemental application and pay the fee for that place of business.

(g) Except as provided in subsection (i), a registered retail merchant's certificate is valid for two (2) years after the date the registered retail merchant's certificate is originally issued or renewed.

If the retail merchant has filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit, the department shall renew the registered retail merchant's certificate within thirty (30) days after the expiration date, at no cost to the retail merchant. Before issuing or renewing the registered retail merchant certification, the department may require the following to be provided:

(1) The names and addresses of the retail merchant's principal employees, agents, or representatives.

(2) The location of all of the retail merchant's places of business in Indiana, including offices and distribution houses.

(3) Any other information that the department requests.

(h) The department may not renew a registered retail merchant certificate of a retail merchant who has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit. The department, at least sixty (60) days before the date on which a retail merchant's registered retail merchant's certificate expires, shall notify a retail merchant who has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit that the department will not renew the retail merchant's registered retail merchant's certificate.

(i) If:

(1) a retail merchant has been notified by the department that the retail merchant has not filed all returns and remitted all listed taxes that the retail merchant is currently obligated to file or remit in accordance with subsection (h); and

(2) the retail merchant files all returns and pays the outstanding liability before the expiration of the retail merchant's registered retail merchant's certificate;

the department shall renew the retail merchant's registered retail merchant's certificate for one (1) year.

(j) The department may permit an out-of-state retail merchant to collect the gross retail tax in instances where the retail merchant has not met the threshold in IC 6-2.5-2-1(d). However, before the out-of-state retail merchant may collect the tax, the out-of-state retail merchant must obtain a registered retail merchant's certificate in the manner provided by this section. Upon receiving the certificate, the out-of-state retail merchant becomes subject to the same conditions and duties as an Indiana retail merchant and must then collect the gross retail tax due on all retail transactions that the out-of-state retail merchant knows are sourced to Indiana pursuant to IC 6-2.5-13-1.

(k) Except as provided in subsection (l), the department shall submit to the township assessor, or the county assessor if there is no township assessor for the township, before January 15 of each year:

(1) the name of each retail merchant that has newly obtained a registered retail merchant's certificate during the preceding year for a place of business located in the township or county;

(2) the address of each place of business of the taxpayer in the township or county described in subdivision (1);

(3) the name of each retail merchant that:

(A) held a registered retail merchant's certificate at any time during the preceding year for a place of business located in the township or county; and

(B) had ceased to hold the registered retail merchant's certificate at the end of the preceding year for the place of business; and

(4) the address of each place of business described in subdivision (3).

(l) If the duties of the township assessor have been transferred to the county assessor as described in IC 6-1.1-1-24, the department shall submit the information listed in subsection (k) to the county assessor.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.1; P.L.42-1984, SEC.4; P.L.57-1985, SEC.2; P.L.2-1997, SEC.23; P.L.111-2006, SEC.1; P.L.219-2007, SEC.91; P.L.146-2008, SEC.316; P.L.172-2011, SEC.51; P.L.293-2013(ts), SEC.10; P.L.245-2015, SEC.19; P.L.212-2018(ss), SEC.19; P.L.234-2019, SEC.5; P.L.146-2020, SEC.16; P.L.165-2021, SEC.70; P.L.118-2024, SEC.9.
Ind. Code § 6-3-2-31 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-31
Deduction for qualified tips
Status: in_force

Sec. 31. (a) This section applies to the taxable year beginning after December 31, 2025, and ending before January 1, 2027.

(b) A taxpayer is entitled to a deduction from the taxpayer's adjusted gross income in an amount equal to the amount associated with qualified tips that is deducted from a taxpayer's federal adjusted gross income under Section 224 of the Internal Revenue Code.

(c) If a taxpayer has both qualified tips that are included in the taxpayer's adjusted gross income and qualified tips that are not included in the taxpayer's adjusted gross income, the deduction for purposes of this article and IC 6-3.6 shall be equal to the qualified tips deducted from the taxpayer's federal adjusted gross income under Section 224 of the Internal Revenue Code multiplied by the quotient of:

(1) the qualified tips included in the taxpayer's adjusted gross income after the application of any other exemption, deduction, or exclusion of qualified tips from the taxpayer's adjusted gross income under this article or IC 6-3.6; divided by

(2) the qualified tips included in the taxpayer's federal adjusted gross income.

This subsection shall be applied separately to this article and IC 6-3.6 to the extent that the taxpayer's adjusted gross income is determined separately for each article.

As added by P.L.128-2026, SEC.11.
Ind. Code § 6-3.6-6-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2
Rate of tax
Status: in_force

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

Sec. 2. (a) This section applies to all counties.

(b) The adopting body may impose a tax rate under this chapter that does not exceed:

(1) two and five-tenths percent (2.5%) in all counties other than Marion County; and

(2) two and seventy-five hundredths percent (2.75%) in Marion County;

on the adjusted gross income of local taxpayers in the county served by the adopting body.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-2.5-5-23 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-23
School building materials
Status: in_force

Sec. 23. Transactions involving tangible personal property are exempt from the state gross retail tax, if the person acquiring the property acquires it for incorporation into a school building which is being constructed by a lessor corporation in accordance with a lease executed under IC 20-47-2 or IC 20-47-3.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-2006, SEC.67.
Ind. Code § 6-9-2.5-3 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-3
Powers and duties of commission
Status: in_force

Sec. 3. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

(5) receive and approve, alter, or reject requests and proposals for funding by corporations described in section 7 of this chapter;

(6) transfer money received under this chapter for the purposes specified in sections 7 and 7.5 of this chapter; and

(7) require financial or other reports from any corporation that receives funds under this chapter.

(b) A majority of the commission shall constitute a quorum for the transaction of business and the concurrence of a majority of those present shall be necessary to authorize any action.

As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.5.
Ind. Code § 6-9-77-1 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-9-76-1 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-1
Application
Status: in_force

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

(b) The:

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

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

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

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

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-1.1-39-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-5
Allocation and distribution of property taxes; assessed value of taxable property; rules; forms
Status: in_force

Sec. 5. (a) A declaratory ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter must include a provision with respect to the allocation and distribution of property taxes for the purposes and in the manner provided in this section. The allocation provision must apply to the entire economic development district. The allocation provisions must require that any property taxes subsequently levied by or for the benefit of any public body entitled to a distribution of property taxes on taxable property in the economic development district be allocated and distributed as follows:

(1) Except as otherwise provided in this section, the proceeds of the taxes attributable to the lesser of:

(A) the assessed value of the property for the assessment date with respect to which the allocation and distribution is made; or

(B) the base assessed value;

shall be allocated to and, when collected, paid into the funds of the respective taxing units. However, if the effective date of the allocation provision of a declaratory ordinance is after March 1, 1985, and before January 1, 1986, and if an improvement to property was partially completed on March 1, 1985, the unit may provide in the declaratory ordinance that the taxes attributable to the assessed value of the property as finally determined for March 1, 1984, shall be allocated to and, when collected, paid into the funds of the respective taxing units.

(2) Except as otherwise provided in this section, part or all of the property tax proceeds in excess of those described in subdivision (1), as specified in the declaratory ordinance, shall be allocated to the unit for the economic development district and, when collected, paid into a special fund established by the unit for that economic development district that may be used only to pay the principal of and interest on obligations owed by the unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in, or serving, that economic development district. The amount not paid into the special fund shall be paid to the respective units in the manner prescribed by subdivision (1).

(3) When the money in the fund is sufficient to pay all outstanding principal of and interest (to the earliest date on which the obligations can be redeemed) on obligations owed by the unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in, or serving, that economic development district, money in the special fund in excess of that amount shall be paid to the respective taxing units in the manner prescribed by subdivision (1).

(b) Property tax proceeds allocable to the economic development district under subsection (a)(2) must, subject to subsection (a)(3), be irrevocably pledged by the unit for payment as set forth in subsection (a)(2).

(c) For the purpose of allocating taxes levied by or for any taxing unit or units, the assessed value of taxable property in a territory in the economic development district that is annexed by any taxing unit after the effective date of the allocation provision of the declaratory ordinance is the lesser of:

(1) the assessed value of the property for the assessment date with respect to which the allocation and distribution is made; or

(2) the base assessed value.

(d) Notwithstanding any other law, each assessor shall, upon petition of the fiscal body, reassess the taxable property situated upon or in, or added to, the economic development district effective on the next assessment date after the petition.

(e) Notwithstanding any other law, the assessed value of all taxable property in the economic development district, for purposes of tax limitation, property tax replacement, and formulation of the budget, tax rate, and tax levy for each political subdivision in which the property is located, is the lesser of:

(1) the assessed value of the property as valued without regard to this section; or

(2) the base assessed value.

(f) The state board of accounts and department of local government finance shall make the rules and prescribe the forms and procedures that they consider expedient for the implementation of this chapter. After each reassessment of a group of parcels under a reassessment plan prepared under IC 6-1.1-4-4.2 the county auditor shall, on forms prescribed by the department of local government finance, adjust the base assessed value one (1) time to neutralize any effect of the reassessment on the property tax proceeds allocated to the district under this section. After each annual adjustment under IC 6-1.1-4-4.5, the county auditor shall, on forms prescribed by the department of local government finance, adjust the base assessed value to neutralize any effect of the annual adjustment on the property tax proceeds allocated to the district under this section. However, the adjustments under this subsection may not include the effect of property tax abatements under IC 6-1.1-12.1.

(g) The county auditor shall, in the manner prescribed by the department of local government finance, submit the forms required by this section to the department of local government finance no later than July 15 of each year.

(h) As used in this section, "property taxes" means:

(1) taxes imposed under this article on real property; and

(2) any part of the taxes imposed under this article on depreciable personal property that the unit has by ordinance allocated to the economic development district. However, the ordinance may not limit the allocation to taxes on depreciable personal property with any particular useful life or lives.

If a unit had, by ordinance adopted before May 8, 1987, allocated to an economic development district property taxes imposed under IC 6-1.1 on depreciable personal property that has a useful life in excess of eight (8) years, the ordinance continues in effect until an ordinance is adopted by the unit under subdivision (2).

(i) As used in this section, "base assessed value" means, subject to subsection (j):

(1) the net assessed value of all the property as finally determined for the assessment date immediately preceding the effective date of the allocation provision of the declaratory resolution, as adjusted under subsection (f); plus

(2) to the extent that it is not included in subdivision (1), the net assessed value of property that is assessed as residential property under the rules of the department of local government finance, within the economic development district, as finally determined for the current assessment date.

Subdivision (2) applies only to economic development districts established after June 30, 1997, and to additional areas established after June 30, 1997.

(j) If a fiscal body confirms, or modifies and confirms, an ordinance under section 3 of this chapter and the fiscal body makes either of the filings required under section 3(d) of this chapter after the first anniversary of the effective date of the allocation provision in the ordinance, the auditor of the county in which the unit is located shall compute the base assessed value for the allocation area using the assessment date immediately preceding the later of:

(1) the date on which the documents are filed with the county auditor; or

(2) the date on which the documents are filed with the department.

As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.16; P.L.86-1987, SEC.5; P.L.255-1997(ss), SEC.6; P.L.90-2002, SEC.272; P.L.4-2005, SEC.46; P.L.154-2006, SEC.56; P.L.146-2008, SEC.296; P.L.112-2012, SEC.48; P.L.86-2018, SEC.65; P.L.214-2019, SEC.22; P.L.257-2019, SEC.68; P.L.157-2026, SEC.92.
Ind. Code § 6-9-39-4 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-4
Repeal of tax; procedure
Status: in_force

Sec. 4. If an ordinance adopted under section 3 of this chapter is in effect in a county, the fiscal body of the county may rescind the ordinance imposing the county option dog tax.

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-1.1-3-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-23
General assembly findings; election of valuation method for special integrated steel mill or oil refinery; petrochemical equipment
Status: in_force

Sec. 23. (a) In enacting this section, the general assembly finds the following:

(1) The economy of northern Indiana has historically been heavily dependent upon:

(A) the domestic steel industry, particularly the integrated steel mill business, which produces steel from basic raw materials through blast furnace and related operations; and

(B) the oil refining and petrochemical industry.

(2) Northern Indiana is the only area of Indiana with integrated steelmaking facilities.

(3) During the last thirty (30) years, the domestic steel industry has experienced significant financial difficulties. More than one-half (1/2) of the integrated steel mills in the United States were shut down or deintegrated, with the remainder requiring significant investment and the addition of new processes to make the facilities economically competitive with newer foreign and domestic steelmaking facilities and processes.

(4) The United States needs to protect the capacity of the oil refining and petrochemical industry. No oil refineries have been built in the United States since 1976.

(5) Given the economic conditions affecting older integrated steelmaking facilities, integrated steel mills claimed abnormal obsolescence in reporting the assessed value of equipment located at the integrated steelmaking facilities that began operations before 1970, thereby reporting the equipment's assessed value at far below thirty percent (30%) of the equipment's total cost (far below the "thirty percent (30%) floor" value generally applicable to equipment exhibiting only normal obsolescence under the current department of local government finance rules).

(6) Current law existing before January 1, 2003, obligates the taxpayers making abnormal obsolescence claims to pay personal property taxes based only on, and permits communities to determine property tax budgets and rates based only on, the reported personal property assessed values until the personal property appeals are resolved. Consequently, as a result of abnormal obsolescence claims, the property tax base of communities in northern Indiana is severely reduced for an indeterminate period (if not permanently). The prospect of future appeals and their attendant problems on an ongoing basis must be addressed.

(7) A new, optional method for valuing the equipment of integrated steel mills and entities that are at least fifty percent (50%) owned by an affiliate of an integrated steel mill ("related entities") and the oil refining and petrochemical industry in northern Indiana is needed. That optional method:

(A) recognizes the loss of value and difficulty in valuing equipment at integrated steelmaking facilities and facilities of the oil refining and petrochemical industry that commenced operations decades ago and at the facilities of related entities;

(B) recognizes that depreciable personal property used in integrated steelmaking and in oil refinery or petrochemical operations and by related entities is affected by different economic and market forces than depreciable personal property used in other industries and certain other segments of the steel industry and therefore experiences different amounts of obsolescence and depreciation; and

(C) can be used to simply and efficiently arrive at a value commensurate with that property's age, use, obsolescence, and market circumstances instead of the current method and its potentially contentious and lengthy appeals. Such an optional method would benefit the communities where these older facilities are located.

(8) Such an optional method would be to authorize a fifth pool in the depreciation schedule for valuing the equipment of integrated steel mills, related entities, and the oil refining and petrochemical industry that reflects all adjustments to the value of that equipment for depreciation and obsolescence, including abnormal obsolescence, which precludes any taxpayer electing such a method from taking any other obsolescence adjustment for the equipment, and which applies only at the election of the taxpayer.

(9) The purpose for authorizing the Pool 5 method is to provide a more simplified and efficient method for valuing the equipment of integrated steel mills and the oil refining and petrochemical industry that recognizes the loss of value and unusual problems associated with the valuation of the equipment or facilities that began operations before 1970 in those industries in northern Indiana, as well as for valuing the equipment of related entities, to stabilize local property tax revenue by eliminating the need for abnormal obsolescence claims, and to encourage those industries to continue to invest in northern Indiana, thereby contributing to the economic life and well-being of communities in northern Indiana, the residents of northern Indiana, and Indiana generally.

(10) The specific circumstances described in this section do not exist throughout the rest of Indiana.

(b) For purposes of this section:

(1) "adjusted cost" refers to the adjusted cost established in 50 IAC 4.2-4-4 (as in effect on January 1, 2003);

(2) "depreciable personal property" has the meaning set forth in 50 IAC 4.2-4-1 (as in effect on January 1, 2003);

(3) "integrated steel mill" means a person, including a subsidiary of a corporation, that produces steel by processing iron ore and other raw materials in a blast furnace in Indiana;

(4) "oil refinery/petrochemical company" means a person that produces a variety of petroleum products by processing an annual average of at least one hundred thousand (100,000) barrels of crude oil per day;

(5) "permanently retired depreciable personal property" has the meaning set forth in 50 IAC 4.2-4-3 (as in effect on January 1, 2003);

(6) "pool" refers to a pool established in 50 IAC 4.2-4-5(a) (as in effect on January 1, 2003);

(7) "special integrated steel mill or oil refinery/petrochemical equipment" means depreciable personal property, other than special tools and permanently retired depreciable personal property:

(A) that:

(i) is owned, leased, or used by an integrated steel mill or an entity that is at least fifty percent (50%) owned by an affiliate of an integrated steel mill; and

(ii) falls within Asset Class 33.4 as set forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647; or

(B) that:

(i) is owned, leased, or used as an integrated part of an oil refinery/petrochemical company or its affiliate; and

(ii) falls within Asset Class 13.3 or 28.0 as set forth in IRS Rev. Proc. 87-56, 1987-2, C.B. 647;

(8) "special tools" has the meaning set forth in 50 IAC 4.2-6-2 (as in effect on January 1, 2003); and

(9) "year of acquisition" refers to the year of acquisition determined under 50 IAC 4.2-4-6 (as in effect on January 1, 2003).

(c) Notwithstanding 50 IAC 4.2-4-4, 50 IAC 4.2-4-6, and 50 IAC 4.2-4-7, a taxpayer may elect to calculate the true tax value of the taxpayer's special integrated steel mill or oil refinery/petrochemical equipment by multiplying the adjusted cost of that equipment by the percentage set forth in the following table:

Year of Acquisition

Percentage

1

40%

2

56%

3

42%

4

32%

5

24%

6

18%

7

15%

8 and older

10%

(d) The department of local government finance shall designate the table under subsection (c) as "Pool No. 5" on the business personal property tax return.

(e) The percentage factors in the table under subsection (c) automatically reflect all adjustments for depreciation and obsolescence, including abnormal obsolescence, for special integrated steel mill or oil refinery/petrochemical equipment. The equipment is entitled to all exemptions, credits, and deductions for which it qualifies.

(f) The minimum valuation limitations under section 29 of this chapter do not apply to special integrated steel mill or oil refinery/petrochemical equipment valued under this section. The value of the equipment is not included in the calculation of that minimum valuation limitation for the taxpayer's other assessable depreciable personal property in the taxing district.

(g) An election to value special integrated steel mill or oil refinery/petrochemical equipment under this section:

(1) must be made by reporting the equipment under this section on a business personal property tax return;

(2) applies to all of the taxpayer's special integrated steel mill or oil refinery/petrochemical equipment located in the state (whether owned or leased, or used as an integrated part of the equipment); and

(3) is binding on the taxpayer for the assessment date for which the election is made.

The department of local government finance shall prescribe the forms to make the election beginning with the March 1, 2003, assessment date. Any special integrated steel mill or oil refinery/petrochemical equipment acquired by a taxpayer that has made an election under this section is valued under this section.

(h) If fifty percent (50%) or more of the adjusted cost of a taxpayer's property that would, notwithstanding this section, be reported in a pool other than Pool No. 5 is attributable to special integrated steel mill or oil refinery/petrochemical equipment, the taxpayer may elect to calculate the true tax value of all of that property as special integrated steel mill or oil refinery/petrochemical equipment. The true tax value of property for which an election is made under this subsection is calculated under subsections (c) through (g).

As added by P.L.120-2003, SEC.1. Amended by P.L.228-2005, SEC.2; P.L.246-2005, SEC.59; P.L.220-2011, SEC.119; P.L.68-2025, SEC.8.
Ind. Code § 6-3.6-8-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-3-b
County or municipality residency; determination
Status: in_force

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

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

Sec. 3. (a) For purposes of this article, an individual shall be treated as a resident of the county (or the municipality in the case of a local income tax imposed under IC 6-3.6-6-22) in which the individual:

(1) maintains a home, if the individual maintains only one (1) home in Indiana;

(2) if subdivision (1) does not apply, is registered to vote;

(3) if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or

(4) spent more of the individual's time in Indiana during the taxable year in question compared to any other county, if subdivision (1), (2), or (3) does not apply.

(b) The residence of an individual is to be determined on January 1 of the calendar year in which the individual's taxable year commences. If an individual changes the location of the individual's residence to another county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) in Indiana during a calendar year, the individual's liability for tax is not affected.

(c) Notwithstanding subsection (b), if an individual becomes a local taxpayer for purposes of IC 36-7-27 during a calendar year because the individual changes the location of the individual's residence to a county or municipality in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9), the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county or municipality containing the qualified economic development tax project.

(d) In determining residency for purposes of a local income tax imposed under IC 6-3.6-6-2(b)(4) or IC 6-3.6-6-22, the following apply:

(1) The criteria in subsection (a)(1) through (a)(4) must be applied to municipalities and the parts of a county in which the county may impose a tax rate under IC 6-3.6-6-2(b)(4).

(2) If an individual meets the criteria in subsection (a)(1) through (a)(3) for an area in the county in which the county may impose a tax rate under IC 6-3.6-6-2(b)(4), the individual is considered a resident of that area of the county and is subject to a tax rate imposed under IC 6-3.6-6-2(b)(4).

(3) If an individual is a resident of the county pursuant to subsection (a)(4), the:

(A) time spent in all areas within the county in which the county may impose a tax rate under IC 6-3.6-6-2(b)(4) shall be aggregated; and

(B) determination of the individual's residence within the county shall be determined solely by the time spent in the municipality (or part of the county) and the parts of a county in which the county may impose a tax rate under IC 6-3.6-6-2(b)(4).

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.151; P.L.157-2026, SEC.138; P.L.157-2026, SEC.139.
Ind. Code § 6-8.1-15-13 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-13
Application of chapter
Status: in_force

Sec. 13. (a) Except as provided by section 20 of this chapter, this chapter applies to:

(1) the gross retail tax imposed on mobile telecommunications service under IC 6-2.5-4-6;

(2) the statewide 911 fee imposed on communications service under IC 36-8-16.7; and

(3) any other tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications service, regardless of whether the tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee;

on bills for mobile telecommunications service issued to customers after July 31, 2002.

(b) This chapter does not apply to:

(1) any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service;

(2) any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis;

(3) any tax, charge, or fee that:

(A) represents compensation for a mobile telecommunications service provider's use of public rights-of-way or other public property; and

(B) is not levied by the taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunication service;

(4) any generally applicable business and occupation tax that is imposed by the state, is applied to gross receipts or gross proceeds, is the legal liability of the home service provider, and that statutorily allows the home service provider to elect to use the sourcing method required in this section; or

(5) the determination of the taxing situs of:

(A) prepaid telephone calling service; or

(B) air-ground radiotelephone service as defined in Section 22.99 of Title 47 of the Code of Federal Regulations as in effect June 1, 1999.

As added by P.L.104-2002, SEC.2. Amended by P.L.132-2012, SEC.5.
Ind. Code § 6-3.6-11-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-6
Member counties and municipalities of the northwest Indiana regional development authority; special allocations; pledges of revenue
Status: in_force

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

Sec. 6. (a) This section applies to Lake County, LaPorte County, Porter County, and any municipality in those counties that is a member of the northwest Indiana regional development authority (IC 36-7.5) for purposes of categorizations, allocations, and distributions of additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9.

(b) This subsection applies only to Lake County. The county or a city described in IC 36-7.5-2-3(b) may use additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 for making transfers required by IC 36-7.5-4-2 or to provide rail project funding under IC 36-7.5-4.5. The additional revenue allocated for economic development and used to make the transfers required by IC 36-7.5-4-2 or to provide rail project funding shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority before certified distributions are made to the county or any cities or towns in the county. The county or a city or town in the county may use additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 to provide homestead credits in the county, city, or town. The following apply to homestead credits provided under this subsection:

(1) The county, city, or town fiscal body must adopt an ordinance authorizing the homestead credits. The ordinance must specify the amount of additional revenue that will be used to provide homestead credits in the following year.

(2) The county, city, or town fiscal body that adopts an ordinance under this subsection must forward a copy of the ordinance to the county auditor and the department of local government finance not more than thirty (30) days after the ordinance is adopted.

(3) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town.

(4) The homestead credits shall be treated for all purposes as property tax levies.

(5) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1.

(6) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subsection to provide homestead credits in that year.

(c) This subsection applies only to LaPorte County as follows:

(1) This subsection applies if:

(A) the county fiscal body has adopted an ordinance under IC 36-7.5-2-3(d) providing that the county is joining the northwest Indiana regional development authority; and

(B) the fiscal body of the city described in IC 36-7.5-2-3(d) has adopted an ordinance under IC 36-7.5-2-3(d) providing that the city is joining the development authority.

(2) Additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 may be used by a county or a city described in IC 36-7.5-2-3(d) for making transfers required by IC 36-7.5-4-2. In addition, if the allocation of additional revenue for economic development purposes under IC 6-3.6-6-9 is increased in the county, the first three million five hundred thousand dollars ($3,500,000) of the tax revenue that results each year from the allocation increase shall be used by the county only to make the county's transfer required by IC 36-7.5-4-2 and shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county or any cities or towns in the county.

(3) All of the additional revenue allocated for economic development purposes under IC 6-3.6-6-9 that results each year from an allocation increase described in subdivision (2) and that is in excess of the first three million five hundred thousand dollars ($3,500,000) must be used by the county and cities and towns in the county for homestead credits under this subsection. The following apply to homestead credits provided under this subsection:

(A) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town.

(B) The homestead credits shall be treated for all purposes as property tax levies.

(C) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1.

(D) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subdivision to provide homestead credits in that year.

(d) This subsection applies only to Porter County. The additional revenue designated each year for economic development purposes under IC 6-3.6-6 shall be allocated and used as follows:

(1) First, the revenue attributable to an income tax rate of twenty-five hundredths percent (0.25%) shall be allocated to the county and cities and towns as provided in IC 6-3.6-6-9.

(2) Second, the next three million five hundred thousand dollars ($3,500,000) of the revenue shall be used for the county or for eligible municipalities (as defined in IC 36-7.5-1-11.3) in the county, to make transfers as provided in and required under IC 36-7.5-4-2. The additional revenue used to make the transfers as provided in IC 36-7.5-4-2 shall be paid by the treasurer of state to the treasurer of the northwest Indiana regional development authority before certified distributions are made to the county or any taxing unit in the county. If Porter County ceases to be a member of the northwest Indiana regional development authority under IC 36-7.5 but two (2) or more municipalities in the county have become members of the northwest Indiana regional development authority as authorized by IC 36-7.5-2-3(h), the treasurer of state shall continue to transfer this amount to the treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2.

(3) Third, except as provided in IC 36-7.5-3-5, all of the revenue each year that is in excess of the amounts described in subdivisions (1) and (2) must be used by the county and cities and towns in the county for homestead credits. The following apply to homestead credits provided under this subdivision:

(A) The homestead credits must be applied uniformly to provide a homestead credit for homesteads in the county, city, or town.

(B) The homestead credits shall be treated for all purposes as property tax levies.

(C) The homestead credits shall be applied to the net property taxes due on the homestead after the application of all other assessed value deductions or property tax deductions and credits that apply to the amount owed under IC 6-1.1.

(D) The state comptroller shall determine the homestead credit percentage for a particular year based on the amount of additional revenue that will be used under this subdivision to provide homestead credits in that year.

(e) A transfer made on behalf of a city, town, or county under this section after December 31, 2018, is to be considered a payment for services provided to residents by a rail project as those services are rendered.

(f) A pledge by the northwest Indiana regional development authority of transferred revenue under this section to the payment of bonds, leases, or obligations under this article or IC 5-1.3:

(1) constitutes the obligations of the northwest Indiana regional development authority; and

(2) does not constitute an indebtedness of:

(A) a county or municipality described in this section; or

(B) the state;

within the meaning or application of any constitutional or statutory provision or limitation.

(g) Neither the transfer of revenue nor the pledge of revenue transferred under this section is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following:

(1) The statutes governing local income taxes, including the transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times.

(2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent.

(3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract.

(4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5).

(h) All proceedings had and actions described in this section are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before March 15, 2018.

As added by P.L.197-2016, SEC.72. Amended by P.L.248-2017, SEC.1; P.L.189-2018, SEC.60; P.L.165-2021, SEC.97; P.L.9-2024, SEC.194.
Ind. Code § 6-9-71-7 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-3.1-7-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-6
Disallowance of credit
Status: in_force

Sec. 6. (a) If the department determines that the proceeds from a loan are used for a purpose other than the purpose stated at the time a credit was claimed under this chapter for interest on that loan, and if that stated purpose caused the department to designate the loan as a qualified loan, then the department shall disallow the credit allowed under this chapter for interest on that loan.

(b) A taxpayer shall pay to the department the amount of any credit disallowed under this section.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-1.1-25-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4
Period for redemption; issuance of tax deed
Status: in_force

Sec. 4. (a) There is no right to redeem real property under this chapter after its sale under IC 6-1.1-24 if the real property is on the vacant and abandoned property list prepared by the county auditor under IC 6-1.1-24-1.5. The period for redemption of any other real property sold under IC 6-1.1-24 is:

(1) one (1) year after the date of sale; or

(2) one hundred twenty (120) days after the date of sale to a purchasing agency qualified under IC 36-7-17 or IC 36-7-17.1.

(b) Subject to subsection (k) and IC 6-1.1-24-9(e), the period for redemption of real property:

(1) on which the county executive acquires a lien under IC 6-1.1-24-6; and

(2) for which the certificate of sale is not sold under IC 6-1.1-24-6.1;

is one hundred twenty (120) days after the date the county executive acquires the lien under IC 6-1.1-24-6.

(c) The period for redemption of real property:

(1) on which the county executive acquires a lien under IC 6-1.1-24-6; and

(2) for which the certificate of sale is sold under IC 6-1.1-24;

is one hundred twenty (120) days after the date of sale of the certificate of sale under IC 6-1.1-24.

(d) When a deed for real property is executed under this chapter, the county auditor shall cancel the certificate of sale and file the canceled certificate in the office of the county auditor.

(e) When a deed is issued to a county executive or other political subdivision under this chapter, the taxes and special assessments for which the real property was offered for sale and all subsequent taxes, special assessments, interest, penalties, and cost of sale shall be removed from the tax duplicate in the same manner that taxes are removed by certificate of error.

(f) A tax deed executed under this chapter vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law and the lien of the state or a political subdivision for taxes and special assessments which accrue subsequent to the sale and which are not removed under subsection (e). However, subject to subsection (g), the estate is subject to:

(1) all easements, covenants, declarations, and other deed restrictions shown by public records;

(2) laws, ordinances, and regulations concerning governmental police powers, including zoning, building, land use, improvements on the land, land division, and environmental protection;

(3) liens and encumbrances created or suffered by the grantee; and

(4) leases shown by public record if the tax deed executed under this chapter conveys only a severed interest located in, on, under, or above the land.

The rights that an owner of land has in, on, under, or above the land, in a lease described in subdivision (4), or in a memorandum of a lease described in subdivision (4) are not limited or abrogated by a tax deed conveying an interest in one (1) or more severed interests described in subdivision (4).

(g) A tax deed executed under this chapter for real property sold in a tax sale:

(1) does not operate to extinguish an easement recorded before the date of the tax sale in the office of the recorder of the county in which the real property is located, regardless of whether the easement was taxed under this article separately from the real property; and

(2) conveys title subject to all easements recorded before the date of the tax sale in the office of the recorder of the county in which the real property is located.

(h) A tax deed executed under this chapter is prima facie evidence of:

(1) the regularity of the sale of the real property described in the deed;

(2) the regularity of all proper proceedings; and

(3) valid title in fee simple in the grantee of the deed.

(i) A county auditor is not required to execute a deed to the county executive under this chapter if the county executive determines that the property involved contains hazardous waste or another environmental hazard for which the cost of abatement or alleviation will exceed the fair market value of the property. The county executive may enter the property to conduct environmental investigations.

(j) When a deed is issued to a purchaser of a certificate of sale sold under IC 6-1.1-24-6.1, the county auditor shall, in the same manner that taxes are removed by certificate of error, remove from the tax duplicate the taxes, special assessments, interest, penalties, and costs remaining due as the difference between:

(1) the amount of:

(A) the last minimum bid under IC 6-1.1-24-5; plus

(B) any penalty associated with a delinquency that was not due until after the date of the sale under IC 6-1.1-24-5 but is due before the issuance of the certificate of sale, with respect to taxes included in the minimum bid that were not due at the time of the sale under IC 6-1.1-24-5; and

(2) the amount paid for the certificate of sale.

(k) If a tract or item of real property did not sell at a tax sale or a sale conducted under IC 6-1.1-24-6.1 and the county treasurer and the owner of real property agree before the expiration of the period for redemption under subsection (b) to a mutually satisfactory arrangement for the payment of the entire amount required for redemption under section 2 of this chapter before the expiration of a period for redemption extended under this subsection:

(1) the county treasurer may extend the period for redemption; and

(2) except as provided in subsection (l), the extended period for redemption expires one (1) year after the date of the agreement.

(l) If the owner of real property fails to meet the terms of an agreement entered into with the county treasurer under subsection (k), the county treasurer may terminate the agreement after providing thirty (30) days written notice to the owner. If the county treasurer gives notice under this subsection, the extended period for redemption established under subsection (k) expires thirty (30) days after the date of the notice.

(m) The period of redemption for a property, which was not offered for sale under IC 6-1.1-24-4.7(j), is one hundred twenty (120) days after the conclusion of the tax sale at which the property was not offered.

(n) A county auditor shall not issue or record a tax deed unless the following requirements are met not later than one hundred fifty (150) days after the date of the hearing at which a court grants the tax sale buyer's petition for the tax deed:

(1) Copies of the court order to issue the tax deed and the sales disclosure form are filed with the county auditor.

(2) The recording fees for the tax deed are paid.

(3) All subsequent or outstanding real property taxes on the property are paid.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-3.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.195, SEC.6. As amended by Acts 1981, P.L.11, SEC.26; P.L.89-1987, SEC.5; P.L.87-1987, SEC.8; P.L.83-1989, SEC.13; P.L.61-1991, SEC.2; P.L.69-1993, SEC.2; P.L.31-1994, SEC.6; P.L.39-1994, SEC.15; P.L.2-1995, SEC.27; P.L.88-1995, SEC.7; P.L.89-1995, SEC.1; P.L.124-1998, SEC.6; P.L.139-2001, SEC.14; P.L.198-2001, SEC.60; P.L.1-2002, SEC.26; P.L.170-2003, SEC.10; P.L.169-2006, SEC.28; P.L.73-2010, SEC.6; P.L.98-2010, SEC.3; P.L.42-2011, SEC.12; P.L.56-2012, SEC.14; P.L.118-2013, SEC.7; P.L.66-2014, SEC.13; P.L.94-2014, SEC.2; P.L.247-2015, SEC.23; P.L.251-2015, SEC.21; P.L.66-2021, SEC.9; P.L.7-2023, SEC.2; P.L.26-2023, SEC.3.
Ind. Code § 6-3-1-31 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-31
"Victim of the September 11 terrorist attack"
Status: in_force

Sec. 31. As used in this article, "victim of the September 11 terrorist attack" means an individual who:

(1) died from the crash (including those on the airplane and those on the ground) of any of the four (4) commercial jet airplanes that were hijacked in the United States on September 11, 2001; or

(2) is a child or spouse of an individual described in subdivision (1).

As added by P.L.8-2002, SEC.1.
Ind. Code § 6-3.6-2-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-4-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.6. Repealed by P.L.68-2025, SEC.96.
Ind. Code § 6-1.1-23.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-1
Applicability
Status: in_force

Sec. 1. Subject to IC 6-1.1-23-0.1, a county treasurer may elect to use the procedures of this chapter to collect delinquent personal property taxes, penalties, and collection expenses that are attributable to a mobile home assessed as personal property.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-1.1-4-13.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-13.8
Repealed
Status: repealed

As added by P.L.198-2001, SEC.11. Amended by P.L.228-2005, SEC.6. Repealed by P.L.146-2008, SEC.802.
Ind. Code § 6-3-1-21 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-21
"Nonbusiness income"
Status: in_force

Sec. 21. The term "nonbusiness income" means all income other than business income.

Formerly: Acts 1963(ss), c.32, s.121; Acts 1965, c.233, s.8.
Ind. Code § 6-3.6-6-8.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-8.5-b
Marion County; allocation of general purpose revenue; public library; public transportation corporation; public communications systems and computer facilities district
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. 8.5. (a) This section applies only to Marion County.

(b) The adopting body may allocate general purpose revenue to fund the operation of a public library in Marion County as provided in an election, if any, made by the county fiscal body under IC 36-3-7-6.

(c) The adopting body may allocate general purpose revenue to fund the operation of a public transportation corporation as provided in an election, if any, made by the county fiscal body under IC 36-9-4-42.

(d) The adopting body may allocate general purpose revenue to fund the operation of a public communications systems and computer facilities district as provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b).

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.17; P.L.104-2022, SEC.28; P.L.68-2025, SEC.131.
Ind. Code § 6-9-74-9 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-9
Handling and expenditure of money by commission
Status: in_force

Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-9-78.3-4 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-4
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 city; and

(3) by a retail merchant for consideration.

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

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

(2) 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 the food).

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

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-1.1-46.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-2
"District board"
Status: in_force

Sec. 2. As used in this chapter, "district board" refers to an entrepreneur and enterprise district board designated under IC 5-28-15.5-2(d).

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-22-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-16
Deduction from state payments to delinquent taxpayers
Status: in_force

Sec. 16. (a) On or before June 1 and December 1 of each year, each county treasurer shall provide the state comptroller, the Indiana department of transportation, and the board of trustees of each state institution or school with a list of each person who is delinquent in the payment of property taxes and who the county treasurer believes has money due the person from that state official or body.

(b) The state comptroller, the Indiana department of transportation, and the board of trustees of each state institution or school shall periodically make deductions from money due any person whose name is found on the delinquent tax list and shall pay the amount of these deductions to the appropriate county treasurer.

[Pre-1975 Property Tax Recodification Citation: 6-1-54-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.16; P.L.18-1990, SEC.19; P.L.47-1990, SEC.4; P.L.9-2024, SEC.172.
Ind. Code § 6-7-1-31.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-31.1
Cities and towns; cumulative capital improvement fund; use
Status: in_force

Sec. 31.1. (a) The fiscal body of each city and the fiscal body of each town shall, by ordinance or resolution, establish a cumulative capital improvement fund for the city or town. Except as otherwise provided in subsection (c), the city or town may only use money in its cumulative capital improvement fund:

(1) to purchase land, easements, or rights-of-way;

(2) to purchase buildings;

(3) to construct or improve city owned property;

(4) to design, develop, purchase, lease, upgrade, maintain, or repair:

(A) computer hardware;

(B) computer software;

(C) wiring and computer networks; and

(D) communications access systems used to connect with computer networks or electronic gateways;

(5) to pay for the services of full-time or part-time computer maintenance employees;

(6) to conduct nonrecurring in-service technology training of unit employees;

(7) to undertake Internet application development;

(8) to retire general obligation bonds issued by the city or town for one (1) of the purposes stated in subdivision (1), (2), (3), (4), (5), or (6); or

(9) for any other governmental purpose for which money is appropriated by the fiscal body of the city or town.

(b) The money in the city's or town's cumulative capital improvement fund does not revert to its general fund.

(c) A city or town may at any time, by ordinance or resolution, transfer to:

(1) its general fund; or

(2) an authority established under IC 36-7-23;

money derived under this chapter that has been deposited in the city's or town's cumulative capital improvement fund.

As added by Acts 1977, P.L.89, SEC.4. Amended by P.L.8-1989, SEC.31; P.L.346-1989(ss), SEC.4; P.L.1-1990, SEC.83; P.L.140-2002, SEC.1; P.L.113-2010, SEC.69.
Ind. Code § 6-1.1-23.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-2
Definitions
Status: in_force

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

(1) "County executive" means the following:

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

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

(2) "Substantial property interest of record" means title to or an interest in a mobile home possessed by a person as evidenced by the certificate of title issued by the bureau of motor vehicles.

(3) "Tentative auction list" refers to a list prepared by a county treasurer under section 4 of this chapter and amended from time to time in the manner prescribed by this chapter.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-1.1-49-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-8
Changes in ownership
Status: in_force

Sec. 8. If the ownership of a homestead for which a qualified individual received a credit under this chapter changes, and the qualified individual no longer owns or principally resides in the homestead, the county auditor shall remove the designation of the individual as a qualified individual with respect to that homestead.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-9-54-11 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-11
Expiration
Status: in_force

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.

(b) This chapter expires July 1, 2045.

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-8.1-3-2.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-2.5
Employee evaluations based on revenue collected or tax liability assessed
Status: in_force

Sec. 2.5. The department may not include the amount of revenue collected or tax liability assessed in the evaluation of an employee.

As added by P.L.332-1989(ss), SEC.22. Amended by P.L.211-2007, SEC.40.
Ind. Code § 6-1.1-17-16.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16.2
No approval of budget or supplemental appropriations due to noncompliance
Status: in_force

Note: This version of section amended by P.L.184-2015, SEC.8, effective 7-1-2015. See also following version of this section amended by P.L.245-2015, SEC.12, effective 1-1-2016.

Sec. 16.2. (a) The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of March 1 of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.

(b) After June 30, 2016, the department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit if the department of local government finance receives information from the state board of accounts that the political subdivision has not corrected a violation under IC 5-11-1-27(i)(1) or IC 5-11-1-27(i)(2) within the period set forth in IC 5-11-1-27(i).

As added by P.L.172-2011, SEC.33. Amended by P.L.184-2015, SEC.8.
Ind. Code § 6-9-10.5-3 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-3
"Fiscal body"
Status: in_force

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

As added by P.L.68-1997, SEC.1.
Ind. Code § 6-8.1-5-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-1
Proposed assessment; notice; protest; hearing; letter of findings; rehearing; appeal; demand for payment
Status: in_force

Sec. 1. (a) As used in this section, "letter of findings" includes a supplemental letter of findings.

(b) If the department reasonably believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is considered a tax payment not made by the due date and is subject to IC 6-8.1-10 concerning the imposition of penalties and interest. The department shall send the person a notice of the proposed assessment through the United States mail.

(c) The notice of proposed assessment is prima facie evidence that the department's claim for the unpaid tax is valid, including during an action appealed to the tax court under this chapter. The burden of proving that the proposed assessment is wrong rests with the person against whom the proposed assessment is made.

(d) The notice shall state that the person has forty-five (45) days from the date the notice is mailed, if the notice was mailed before January 1, 2011, and sixty (60) days from the date the notice is mailed, if the notice was mailed after December 31, 2010, to pay the assessment or to file a written protest. If the person files a protest and requires a hearing on the protest, the department shall:

(1) set the hearing at the department's earliest convenient time; and

(2) notify the person by United States mail of the time, date, and location of the hearing.

(e) The department may hold the hearing at the location of its choice within Indiana if that location complies with IC 6-8.1-3-8.5.

(f) After conducting a hearing on a protest, or after making a decision on a protest when no hearing is requested, the department shall issue a letter of findings and shall send a copy of the letter through the United States mail to the person who filed the protest and to the person's surety, if the surety was notified of the proposed assessment under subsection (b). The department may continue the hearing until a later date if the taxpayer presents additional information at the hearing or the taxpayer requests an opportunity to present additional information after the hearing.

(g) A person that disagrees with a decision in a letter of findings may request a rehearing not more than thirty (30) days after the date on which the letter of findings is issued by the department. The department shall consider the request and may grant the rehearing if the department reasonably believes that a rehearing would be in the best interests of the taxpayer and the state.

(h) If a person disagrees with a decision in a letter of findings, the person may appeal the decision to the tax court. However, the tax court does not have jurisdiction to hear an appeal that is filed more than ninety (90) days after the date on which:

(1) the letter of findings is issued by the department, if the person does not make a timely request for a rehearing under subsection (g) on the letter of findings; or

(2) the department issues a denial of the person's timely request for a rehearing under subsection (g) on the letter of findings.

The ninety (90) day period may be extended according to the terms of a written agreement signed by both the department and the person. The agreement must specify a date upon which the extension will terminate and a statement that the person agrees to preserve the person's records until that specified termination date. The specified termination date agreed upon under this subsection may not be more than ninety (90) days after the expiration of the period otherwise specified by this subsection.

(i) The tax court shall hear an appeal under subsection (h) de novo and without a jury. The tax court may do the following:

(1) Uphold or deny any part of the assessment that is appealed.

(2) Assess the court costs in a manner that the court believes to be equitable.

(3) Enjoin the collection of a listed tax under IC 33-26-6-2.

(j) The department shall demand payment, as provided in IC 6-8.1-8-2(a), of any part of the proposed tax assessment, interest, and penalties that it finds owing because:

(1) the person failed to properly respond within the sixty (60) day period;

(2) the person requested a hearing but failed to appear at that hearing; or

(3) after consideration of the evidence presented in the protest or hearing, the department finds that the person still owes tax.

(k) The department shall make the demand for payment in the manner provided in IC 6-8.1-8-2.

(l) Subsection (b) does not apply to a motor carrier fuel tax return.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.28; P.L.60-1990, SEC.12; P.L.71-1993, SEC.17; P.L.98-2004, SEC.73; P.L.111-2006, SEC.4; P.L.1-2007, SEC.67; P.L.172-2011, SEC.86; P.L.242-2015, SEC.35; P.L.234-2019, SEC.30.
Ind. Code § 6-9-58-4 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-4
Food or beverage tax transactions to which tax applies
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-7-2-7.7 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-7.7
Sale of taxable products in Indiana by remote sellers
Status: in_force

Sec. 7.7. (a) The tax imposed under sections 7(a)(1), 7(b), and 7.5(a) of this chapter shall also be imposed on the sale of taxable products in Indiana by remote sellers, and shall be calculated based on one (1) of the following methods:

(1) For remote sellers using an actual cost method, the tax shall be calculated by applying the rate to the actual cost of each individual product.

(2) For remote sellers using an actual cost list method, the tax shall be calculated by applying the rate to the cost established for each individual product in the remote seller's actual cost list.

(b) The remote seller of taxable products is liable for the tax imposed under section 7(a)(1), 7(b), or 7.5(a) of this chapter.

(c) The tax under this section shall be imposed at the time of purchase by an ultimate consumer.

As added by P.L.137-2022, SEC.70.
Ind. Code § 6-9-76-8 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-8
Powers of commission
Status: in_force

Sec. 8. (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.125.
Ind. Code § 6-1.1-21.8-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-6
"Delinquent tax"; loan proceeds and delinquent tax payments; calculation of levy excess; expenditure of loan receipts
Status: in_force

Sec. 6. (a) As used in this section, "delinquent tax" means any tax:

(1) owed by a taxpayer in a bankruptcy proceeding initially filed in 2001; and

(2) not paid during the calendar year in which it was first due and payable.

(b) Except as provided in subsection (d), the proceeds of a loan received by the qualified taxing unit under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-3. The receipt by a qualified taxing unit of any payment of delinquent tax owed by a taxpayer in bankruptcy is considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-3.

(c) The proceeds of a loan made under this chapter must first be used to retire any outstanding loans made by the department of commerce (including any loans made by the department of commerce that are transferred to the Indiana economic development corporation) to cover a qualified taxing unit's revenue shortfall resulting from the taxpayer's default on property tax payments. Any remaining proceeds of a loan made under this chapter and any payment of delinquent taxes by the taxpayer may be expended by the qualified taxing unit only to pay obligations of the qualified taxing unit that have been incurred under appropriations for operating expenses made by the qualified taxing unit and approved by the department of local government finance.

(d) If the sum of the receipts of a qualified taxing unit that are attributable to:

(1) the loan proceeds; and

(2) the payment of property taxes owed by a taxpayer in a bankruptcy proceeding and payable in November 2001, May 2002, or November 2002;

exceeds the sum of the taxpayer's property tax liability attributable to the qualified taxing unit for property taxes payable in November 2001, May 2002, and November 2002, the excess as received during any calendar year or years shall be set aside and treated for the calendar year when received as a levy excess subject to IC 6-1.1-18.5-17 or IC 20-44-3. In calculating the payment of property taxes as referred to in subdivision (2), the amount of property tax credit finally allowed under IC 6-1.1-21-5 (before its repeal) in respect to those taxes is considered to be a payment of those property taxes.

As added by P.L.157-2002, SEC.1. Amended by P.L.4-2005, SEC.42; P.L.2-2006, SEC.64; P.L.146-2008, SEC.246.
Ind. Code § 6-1.1-13-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-10
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-28-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-3-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-7
Filing returns; extension of time; consolidated returns; churches and religious societies
Status: in_force

Sec. 7. (a) Except as provided in subsections (b), (c), and (f), a taxpayer shall, on or before the filing date of each year, file a personal property return with:

(1) the assessor of each township in which the taxpayer's personal property is subject to assessment;

(2) the county assessor if there is no township assessor for a township in which the taxpayer's personal property is subject to assessment; or

(3) after 2020 and before 2026, the personal property online submission portal developed and maintained by the department under section 26 of this chapter (before its repeal).

(b) The township assessor or county assessor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's return if:

(1) the taxpayer submits a written or an electronic application for an extension prior to the filing date; and

(2) the taxpayer is prevented from filing a timely return because of sickness, absence from the county, or any other good and sufficient reason.

(c) If a taxpayer:

(1) has personal property subject to assessment in more than one (1) township in a county; or

(2) has personal property that is subject to assessment and that is located in two (2) or more taxing districts within the same township;

the taxpayer shall file a single return with the county assessor and attach a schedule listing, by township, all the taxpayer's personal property and the property's assessed value. The taxpayer shall provide the county assessor with the information necessary for the county assessor to allocate the assessed value of the taxpayer's personal property among the townships listed on the return and among taxing districts, including the street address, the township, and the location of the property. The taxpayer may, in the alternative, submit the taxpayer's personal property information and the property's assessed value through the personal property online submission portal developed under section 26 of this chapter (before its repeal).

(d) The county assessor shall provide to each affected township assessor (if any) in the county all information filed by a taxpayer under subsection (c) that affects the township.

(e) The county assessor may refuse to accept a personal property tax return that does not comply with subsection (c). For purposes of IC 6-1.1-37-7, a return to which subsection (c) applies is filed on the date it is filed with the county assessor with the schedule required by subsection (c) attached.

(f) This subsection applies to a church or religious society that:

(1) has filed a personal property tax return under this section for each of the five (5) years preceding a year; and

(2) on each of the returns described in subdivision (1) has not owed any tax liability due to exemptions under this article for which the church or religious society has been deemed eligible.

Notwithstanding any other law, a church or religious society is not required to file a personal property tax return for a year after the five (5) year period described in subdivision (1) unless there is a change in ownership of any personal property included on a return described in subdivision (1), or any other change that results in the personal property no longer being eligible for an exemption under this article, or the church or religious society would otherwise be liable for property tax imposed on personal property owned by the church or religious society.

[Pre-1975 Property Tax Recodification Citations: 6-1-23-2 part; 6-1-23-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.61-1983, SEC.1; P.L.56-1985, SEC.1; P.L.54-1991, SEC.1; P.L.41-1993, SEC.4; P.L.25-1995, SEC.12; P.L.6-1997, SEC.9; P.L.198-2001, SEC.5; P.L.146-2008, SEC.55; P.L.249-2015, SEC.2; P.L.108-2019, SEC.101; P.L.174-2022, SEC.6; P.L.230-2025, SEC.13; P.L.23-2026, SEC.27.
Ind. Code § 6-2.5-1-12.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-12.5
"Children's diapers"
Status: in_force

Sec. 12.5. "Children's diapers" means disposable or reusable diapers marketed to be worn by children.

As added by P.L.180-2022(ss), SEC.4.
Ind. Code § 6-6-1.1-903 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-903
Refund for tax paid on gasoline purchased or used for designated purposes; interest
Status: in_force

Sec. 903. (a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes:

(1) Operating stationary gas engines.

(2) Operating equipment mounted on motor vehicles, whether or not operated by the engine propelling the motor vehicle.

(3) Operating a tractor used for agricultural purposes.

(3.1) Operating implements of agriculture (as defined in IC 9-13-2-77).

(4) Operating motorboats or aircraft.

(5) Cleaning or dyeing.

(6) Other commercial use, except propelling motor vehicles operated in whole or in part on an Indiana public highway.

(7) Operating a taxicab (as defined in section 103 of this chapter).

(8) Used to create racing fuel and the fuel:

(A) consists of a fuel blend nominally consisting of more than eighty-nine percent (89%) ethanol and less than eleven percent (11%) gasoline;

(B) will not be blended to become a fuel that can be used for propelling a motor vehicle operated in whole or in part on an Indiana public highway; and

(C) will be resold by the person purchasing the fuel to a purchaser that is located in another state, territory, or foreign country.

(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the verified statement and all supplemental information required by the department until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.12; Acts 1980, P.L.51, SEC.42; Acts 1981, P.L.93, SEC.5; P.L.97-1987, SEC.10; P.L.2-1991, SEC.40; P.L.1-1991, SEC.58; P.L.210-2005, SEC.2; P.L.204-2016, SEC.27.
Ind. Code § 6-3.6-7-27 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-27
Delaware County; Hamilton County; Hancock County; Johnson County; Madison County; Marion County; additional rate for public transportation projects
Status: in_force

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

Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4.

(b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal body of the county may adopt an ordinance to provide for the use of local income tax revenues attributable to an additional tax rate imposed under IC 6-3.6-6 to fund a public transportation project under IC 8-25. However, a county fiscal body shall adopt an ordinance under this subsection if required by IC 8-25-6-10 to impose an additional tax rate on the county taxpayers (as defined in IC 8-24-1-10) who reside in a township in which the voters approve a public transportation project in a local public question held under IC 8-25-6. An ordinance adopted under this subsection must specify an additional tax rate to be imposed in the county (or township in the case of an additional rate required by IC 8-25-6-10) of at least one-tenth percent (0.1%), but not more than twenty-five hundredths percent (0.25%). If an ordinance is adopted under this subsection, the amount of the certified distribution attributable to the additional tax rate imposed under this subsection must be:

(1) retained by the county auditor;

(2) deposited in the county public transportation project fund established under IC 8-25-3-7; and

(3) used for the purpose provided in this subsection instead of as a property tax replacement distribution.

(c) The tax rate under this section plus the tax rate under IC 6-3.6-6 may not exceed the tax rate specified in IC 6-3.6-6-2.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.63.
Ind. Code § 6-1.1-18-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-7.5
Appropriation of state and federal grant funds
Status: in_force

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds are provided or designated by the state or the federal government as a reimbursement of an expenditure made by the political subdivision.

As added by P.L.15-2005, SEC.1.
Ind. Code § 6-3.6-6-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-8
Allocation of certified distribution; allocation of revenue for public safety; dedication for PSAP; application for distribution by a fire department or emergency medical services provider
Status: in_force

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

Sec. 8. (a) This section applies to the allocation of additional revenue from a tax under this chapter to public safety purposes. Funding dedicated for a PSAP under a former tax continues to apply under this chapter until it is rescinded or modified. If funding was not dedicated for a PSAP under a former tax, the adopting body may adopt a resolution providing that all or part of the additional revenue allocated to public safety is to be dedicated for a PSAP. The resolution first applies in the following year and then thereafter until it is rescinded or modified. Funding dedicated for a PSAP shall be allocated and distributed as provided in IC 6-3.6-11-4.

(b) Except as provided in subsections (c) and (d), the amount of the certified distribution that is allocated to public safety purposes, and after making allocations under IC 6-3.6-11, shall be allocated to the county and to each municipality in the county that is carrying out or providing at least one (1) public safety purpose. For purposes of this subsection, in the case of a consolidated city, the total property taxes imposed by the consolidated city include the property taxes imposed by the consolidated city and all special taxing districts (except for a public library district, a public transportation corporation, and a health and hospital corporation), and all special service districts. The amount allocated under this subsection to a county or municipality is equal to the result of:

(1) the amount of the remaining certified distribution that is allocated to public safety purposes; multiplied by

(2) a fraction equal to:

(A) in the case of a county that initially imposed a rate for public safety under IC 6-3.5-6 (repealed), the result of the total property taxes imposed in the county by the county or municipality for the calendar year preceding the distribution year, divided by the sum of the total property taxes imposed in the county by the county and each municipality in the county that is entitled to a distribution under this section for that calendar year; or

(B) in the case of a county that initially imposed a rate for public safety under IC 6-3.5-1.1 (repealed) or a county that did not impose a rate for public safety under either IC 6-3.5-1.1 (repealed) or IC 6-3.5-6 (repealed), the result of the attributed allocation amount of the county or municipality for the calendar year preceding the distribution year, divided by the sum of the attributed allocation amounts of the county and each municipality in the county that is entitled to a distribution under this section for that calendar year.

(c) A fire department, volunteer fire department, or emergency medical services provider that:

(1) provides fire protection or emergency medical services within the county; and

(2) is operated by or serves a political subdivision that is not otherwise entitled to receive a distribution of tax revenue under this section;

may, before July 1 of a year, apply to the adopting body for a distribution of tax revenue under this section during the following calendar year. The adopting body shall review an application submitted under this subsection. However, after giving notice under IC 5-3-1, the adopting body shall review an application by a township that provided fire protection or emergency medical services in the most recent calendar year and imposed a property tax levy for the provision of fire protection or emergency medical services within the county in the most recent calendar year at a public hearing. The adopting body may review multiple applications submitted under this subsection at one (1) public hearing. If applicable, a township shall present and explain its application at the public hearing. Not later than ten (10) days after the public hearing, if applicable, but before September 1 of a year, the adopting body may adopt a resolution requiring that one (1) or more of the applicants shall receive a specified amount of the tax revenue to be distributed under this section during the following calendar year. The adopting body shall provide a copy of the resolution to the county auditor and the department of local government finance not more than fifteen (15) days after the resolution is adopted. A resolution adopted under this subsection and provided in a timely manner to the county auditor and the department applies only to distributions in the following calendar year. Any amount of tax revenue distributed under this subsection to a fire department, volunteer fire department, or emergency medical services provider shall be distributed before the remainder of the tax revenue is allocated under subsection (b).

(d) A township fire department, volunteer fire department, fire protection territory, or fire protection district that:

(1) provides fire protection or emergency medical services within a county; and

(2) is operated by or serves a political subdivision;

may, before July 1 of a year, apply to the adopting body for a distribution of tax revenue under this section during the following calendar year. The adopting body shall review an application submitted under this subsection. However, after giving notice under IC 5-3-1, the adopting body shall review an application submitted by a township that provided fire protection or emergency medical services in the most recent calendar year and that imposed a property tax levy for the provision of fire protection or emergency medical services within the county in the most recent calendar year at a public hearing. The adopting body may review multiple applications submitted under this subsection at one (1) public hearing. If applicable, a township shall present and explain its application at the public hearing. From the amount of the certified distribution that is allocated to public safety purposes, and after making allocations under IC 6-3.6-11, the adopting body may adopt a resolution that one (1) or more township fire departments, volunteer fire departments, fire protection territories, or fire protection districts shall receive an amount of the tax revenue to be distributed under this section during the following calendar year up to one hundred percent (100%) of the revenue collected from that portion of the tax rate imposed for allocations for public safety purposes that does not exceed a rate of five one-hundredths of one percent (0.05%). A resolution adopted under this subsection must include information on the service area for each township fire department, volunteer fire department, fire protection territory, or fire protection district, as applicable. Any distribution under this subsection must be based on the assessed value of real property, not including land, that is served by each township fire department, volunteer fire department, fire protection territory, or fire protection district, as applicable. The adopting body shall provide a copy of the resolution to the county auditor and the department of local government finance not more than fifteen (15) days after the resolution is adopted. A resolution adopted under this subsection and provided in a timely manner to the county auditor and the department applies only to distributions in the following calendar year. Any amount of tax revenue distributed under this subsection to a township fire department, volunteer fire department, fire protection territory, or fire protection district, as applicable, shall be distributed before the remainder of the tax revenue is allocated under subsection (b). In the case of a volunteer fire department, the application under this subsection must be made to the adopting body by the fiscal officer of the unit served by the volunteer fire department.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.52; P.L.247-2017, SEC.16; P.L.236-2023, SEC.81; P.L.101-2024, SEC.2; P.L.230-2025, SEC.80.
Ind. Code § 6-5.5-8-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 8 / Section 6-5.5-8-1
Establishment; purpose; investment of money in fund; reversion of funds
Status: in_force

Sec. 1. (a) The financial institutions tax fund is established for the purpose of making distributions to counties and for providing revenue for state appropriations. The fund shall be administered by the treasurer of state.

(b) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public funds may be invested.

(c) Money in the fund at the end of a fiscal year does not revert to the state general fund.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-6-2.5-25.9 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-25.9
"Transporter"
Status: in_force

Sec. 25.9. As used in this chapter, "transporter" means the person and its agent, including the driver, that transports special fuel.

As added by P.L.85-1995, SEC.16.
Ind. Code § 6-3.1-36-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-1
"Corporation"
Status: in_force

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

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-1.1-12.6-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-2
Applicability; amount of deduction; termination of deduction on sale of residence
Status: in_force

Sec. 2. (a) This section applies only to a model residence that is first assessed as:

(1) a partially completed structure; or

(2) a fully completed structure;

for the assessment date in 2009 or a later year.

(b) Except as provided in subsection (c) and sections 4, 5, and 6 of this chapter, and subject to sections 7 and 8 of this chapter, an owner of a model residence is entitled to a deduction from the assessed value of the model residence in the amount of one hundred percent (100%) of the assessed value of the model residence for the following:

(1) Not more than one (1) assessment date for which the model residence is assessed as a partially completed structure.

(2) The assessment date for which the model residence 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 model residence under this chapter for a particular assessment date is terminated if the model residence is sold:

(1) after the assessment date of that year but before January 1 of the following year; and

(2) to a person who does not continue to use the real property as a model residence.

The county auditor shall immediately mail notice of the termination to the former owner, the property owner, and the township assessor. The county auditor shall remove the deduction from the tax duplicate and shall notify the county treasurer of the termination of the deduction.

As added by P.L.70-2008, SEC.1. Amended by P.L.157-2026, SEC.57.
Ind. Code § 6-9-77-9 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-9
Uses of money in fund
Status: in_force

Sec. 9. Money deposited in the town food and beverage tax receipts fund may be used only for:

(1) transit related purposes;

(2) tourism and infrastructure related purposes; and

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

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-3-3-12 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-12
Credit for contributions to Indiana529 plan; date of contribution; repayment of credit after nonqualified withdrawals
Status: in_force

Sec. 12. (a) As used in this section, "account" has the meaning set forth in IC 21-9-2-2.

(b) As used in this section, "account beneficiary" has the meaning set forth in IC 21-9-2-3.

(c) As used in this section, "account owner" has the meaning set forth in IC 21-9-2-4.

(d) As used in this section, "Indiana529 plan" refers to an Indiana529 plan established under IC 21-9.

(e) As used in this section, "contribution" means the amount of money directly provided to an Indiana529 plan account by a taxpayer. A contribution does not include any of the following:

(1) Money credited to an account as a result of bonus points or other forms of consideration earned by the taxpayer that result in a transfer of money to the account.

(2) Money transferred from any other qualified tuition program under Section 529 of the Internal Revenue Code or from any other similar plan.

(3) Money transferred from any qualified ABLE program under Section 529A of the Internal Revenue Code or any other similar plan.

(f) As used in this section, "nonqualified withdrawal" means a withdrawal or distribution from an Indiana529 plan that is not a qualified withdrawal.

(g) As used in this section, "qualified higher education expenses" has the meaning set forth in IC 21-9-2-19.5, except that the term does not include qualified education loan repayments under Section 529(c)(9) of the Internal Revenue Code.

(h) As used in this section, "qualified K-12 education expenses" means expenses that are for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school located in Indiana and are permitted under Section 529 of the Internal Revenue Code.

(i) As used in this section, "qualified withdrawal" means a withdrawal or distribution from an Indiana529 plan that is made:

(1) to pay for qualified higher education expenses, excluding any withdrawals or distributions used to pay for qualified higher education expenses, if the withdrawals or distributions are made from an account of an Indiana529 plan that is terminated within twelve (12) months after the account is opened;

(2) as a result of the death or disability of an account beneficiary;

(3) because an account beneficiary received a scholarship that paid for all or part of the qualified higher education expenses of the account beneficiary, to the extent that the withdrawal or distribution does not exceed the amount of the scholarship; or

(4) by an Indiana529 plan as the result of a transfer of funds by an Indiana529 plan from one (1) third party custodian to another.

However, a qualified withdrawal does not include a withdrawal or distribution that will be used for expenses that are for tuition in connection with enrollment or attendance at an elementary or secondary public, private, or religious school unless the school is located in Indiana. A qualified withdrawal does not include a rollover distribution or transfer of assets from an Indiana529 plan to any other qualified tuition program under Section 529 of the Internal Revenue Code, to any qualified ABLE program under Section 529A other than an Indiana ABLE 529A savings plan adopted by the state under IC 12-11, or to any other similar plan.

(j) As used in this section, "taxpayer" means:

(1) an individual filing a single return;

(2) a married couple filing a joint return; or

(3) for taxable years beginning after December 31, 2019, a married individual filing a separate return.

(k) A taxpayer is entitled to a credit against the taxpayer's adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for a taxable year equal to the least of the following:

(1) Twenty percent (20%) multiplied by the amount of the total contributions that are made by the taxpayer to an account or accounts of an Indiana529 plan during the taxable year.

(2) One thousand five hundred dollars ($1,500), or seven hundred fifty dollars ($750) in the case of a married individual filing a separate return.

(3) The amount of the taxpayer's adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, reduced by the sum of all credits (as determined without regard to this section) allowed by IC 6-3-1 through IC 6-3-7.

(l) A taxpayer who makes a contribution to an Indiana529 plan is considered to have made the contribution on the date that:

(1) the taxpayer's contribution is postmarked or accepted by a delivery service, for contributions that are submitted to an Indiana529 plan by mail or delivery service; or

(2) the taxpayer's electronic funds transfer is initiated, for contributions that are submitted to an Indiana529 plan by electronic funds transfer.

(m) A taxpayer is not entitled to a carryback, carryover, or refund of an unused credit.

(n) A taxpayer may not sell, assign, convey, or otherwise transfer the tax credit provided by this section.

(o) To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the calculation of the credit provided by this section.

(p) An account owner of an account of an Indiana529 plan must repay all or a part of the credit in a taxable year in which any nonqualified withdrawal is made from the account. The amount the taxpayer must repay is equal to the lesser of:

(1) twenty percent (20%) of the total amount of nonqualified withdrawals made during the taxable year from the account; or

(2) the excess of:

(A) the cumulative amount of all credits provided by this section that are claimed by any taxpayer with respect to the taxpayer's contributions to the account for all prior taxable years beginning on or after January 1, 2007; over

(B) the cumulative amount of repayments paid by the account owner under this subsection for all prior taxable years beginning on or after January 1, 2008.

(q) Any required repayment under subsection (p) shall be reported by the account owner on the account owner's annual state income tax return for any taxable year in which a nonqualified withdrawal is made.

(r) A nonresident account owner who is not required to file an annual income tax return for a taxable year in which a nonqualified withdrawal is made shall make any required repayment on the form required under IC 6-3-4-1(2). If the nonresident account owner does not make the required repayment, the department shall issue a demand notice in accordance with IC 6-8.1-5-1.

(s) The executive director of the Indiana education savings authority shall submit or cause to be submitted to the department a copy of all information returns or statements issued to account owners, account beneficiaries, and other taxpayers for each taxable year with respect to:

(1) nonqualified withdrawals made from accounts, including subaccounts of an Indiana529 plan for the taxable year; or

(2) account closings for the taxable year.

(t) The following apply to contributions made after December 31, 2023:

(1) For purposes of this section, all or part of a contribution made after the end of a taxable year, and not later than the due date of the taxpayer's adjusted gross income tax return for the taxable year under this article (as determined without regard to any allowable extensions), shall be considered as having been made during the taxable year preceding the contribution if:

(A) the taxpayer elects to treat all or part of a contribution as occurring in the taxable year preceding the contribution;

(B) the taxpayer designates the amounts of the contribution to be treated as occurring in each taxable year, in the case of a single contribution that is to be allowable under this section in two (2) separate years; and

(C) the taxpayer irrevocably waives the right to claim the contribution claimed in the taxable year preceding the contribution as occurring in the taxable year of the contribution.

(2) The Indiana education savings authority may prescribe any forms necessary for purposes of this subsection.

As added by P.L.192-2006, SEC.4. Amended by P.L.211-2007, SEC.22; P.L.131-2008, SEC.13; P.L.182-2009(ss), SEC.198; P.L.181-2016, SEC.25; P.L.214-2018(ss), SEC.9; P.L.154-2020, SEC.10; P.L.47-2022, SEC.1; P.L.105-2022, SEC.41; P.L.122-2022, SEC.1; P.L.236-2023, SEC.65; P.L.205-2025, SEC.8.
Ind. Code § 6-3.1-30.5-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-3-b
"Scholarship granting organization"
Status: in_force

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

Sec. 3. As used in this chapter, "scholarship granting organization" refers to:

(1) an organization that:

(A) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and

(B) conducts a school scholarship program without limiting the availability of scholarships to students of only one (1) participating school (as defined in IC 20-51-1-6); or

(2) an organization that:

(A) meets the requirements described in subdivision (1); and

(B) is included on the list submitted to the Secretary of the Treasury of the United States for the taxable year under IC 20-53-1.

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.2; P.L.159-2026, SEC.1.
Ind. Code § 6-1.1-19-4.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.9
Repealed
Status: repealed

As added by P.L.1-1991, SEC.46. Amended by P.L.90-2002, SEC.183. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-3.6-6-20 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-20
Allocation or distribution of revenue made on the basis of property tax levies or budgets in certain counties
Status: in_force

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

Sec. 20. (a) This section does not apply to distributions of revenue under section 9 of this chapter.

(b) This section applies only to the following:

(1) Any allocation or distribution of revenue under section 3(a)(2) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal January 1, 2017).

(2) Any allocation or distribution of revenue under section 3(a)(3) of this chapter that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal January 1, 2017).

(c) Subject to subsection (b), if a school corporation or civil taxing unit of an adopting county does not impose a property tax levy that is first due and payable in the calendar year preceding the year in which revenue under section 3(a)(2) or 3(a)(3) of this chapter is being allocated or distributed, that school corporation or civil taxing unit is entitled to receive a part of the revenue under section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) to be distributed within the county. The fractional amount that such a school corporation or civil taxing unit is entitled to receive each month during that calendar year equals the product of:

(1) the amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter to be distributed on the basis of property tax levies during that month; multiplied by

(2) a fraction. The numerator of the fraction equals the budget of that school corporation or civil taxing unit for the distribution year. The denominator of the fraction equals the aggregate budgets of all school corporations or civil taxing units of that county for the distribution year.

(d) Subject to subsection (b), if for a calendar year a school corporation or civil taxing unit is allocated a part of a county's revenue under section 3(a)(2) or 3(a)(3) of this chapter by subsection (c), the calculations used to determine the shares of revenue of all other school corporations and civil taxing units under section 3(a)(2) or 3(a)(3) of this chapter (as appropriate) shall be changed each month for that same year by reducing the amount of revenue to be distributed by the amount of revenue under section 3(a)(2) or 3(a)(3) of this chapter allocated under subsection (c) for that same month. The department of local government finance shall make any adjustments required by this subsection and provide them to the appropriate county auditors.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.20; P.L.197-2016, SEC.55; P.L.85-2017, SEC.26; P.L.247-2017, SEC.22; P.L.9-2024, SEC.191.
Ind. Code § 6-1.1-18-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-33
Expired
Status: repealed

As added by P.L.38-2021, SEC.31. Expired 6-30-2024 by P.L.38-2021, SEC.31.
Ind. Code § 6-1.1-12-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-16
Deduction for surviving spouse of veteran; limitations; contract purchaser
Status: in_force

Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of the surviving spouse's tangible property, or real property, mobile home not assessed as real property, or manufactured home not assessed as real property that the surviving spouse is buying under a contract that provides that the surviving spouse is to pay property taxes on the real property, mobile home, or manufactured home, if the contract or a memorandum of the contract is recorded in the county recorder's office, and if:

(1) the deceased spouse served in the military or naval forces of the United States before November 12, 1918;

(2) the deceased spouse received an honorable discharge; and

(3) the surviving spouse:

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

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

on the date the statement required by section 17 of this chapter is filed.

(b) A surviving spouse who receives the deduction provided by this section may not receive the deduction provided by section 13 (before its expiration) of this chapter. However, the surviving spouse may receive any other deduction which the surviving spouse is entitled to by law.

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

[Pre-1975 Property Tax Recodification Citation: 6-1-6.5-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.7. As amended by Acts 1978, P.L.33, SEC.2; Acts 1982, P.L.45, SEC.8; P.L.6-1997, SEC.50; P.L.291-2001, SEC.138; P.L.20-2004, SEC.5; P.L.144-2008, SEC.20; P.L.1-2009, SEC.31; P.L.68-2025, SEC.28; P.L.157-2026, SEC.50.
Ind. Code § 6-1.1-3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-5
Assessment books and blanks; delivery
Status: in_force

Sec. 5. Before the assessment date of each year, the county auditor shall deliver to each township assessor (if any) and the county assessor the proper assessment books and necessary blanks for the listing and assessment of personal property.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.53.
Ind. Code § 6-1.1-10-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-2
State property; property leased to a state agency
Status: in_force

Sec. 2. (a) Except as otherwise provided by law, the property owned by this state, a state agency, or the bureau of motor vehicles commission is exempt from property taxation.

(b) Real property leased to a state agency is exempt from property taxes if the lease, regardless of the commencement date, requires the state agency to reimburse the owner for property taxes. If a state agency leases less than all of a parcel of real property, the exemption provided by this subsection is a partial exemption that is equal to the part of the gross assessed value of the real property attributable to the part of the real property leased by the state agency.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(1) part; 6-1-1-2(21).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1991, SEC.34; P.L.257-2013, SEC.3.
Ind. Code § 6-1.1-17-16.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16.5
Cumulative building or sinking fund proposal; action by department of local government finance
Status: in_force

Sec. 16.5. This section applies in each case in which the department of local government finance has the power to approve or disapprove the tax levy for a cumulative building or sinking fund proposed to be established by a political subdivision. The department may:

(1) approve the tax levy;

(2) disapprove the tax levy; or

(3) modify the tax levy by approving it at any amount less than the tax levy proposed to be established.

[Pre-Local Government Recodification Citation: 18-6-16-1.]

As added by Acts 1981, P.L.11, SEC.23. Amended by P.L.90-2002, SEC.157.
Ind. Code § 6-5.5-3-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-1
Transacting business within state
Status: in_force

Sec. 1. For the purposes of this article, a taxpayer is transacting business within Indiana in a taxable year only if the taxpayer:

(1) maintains an office in Indiana;

(2) has an employee, representative, or independent contractor conducting business in Indiana;

(3) regularly sells products or services of any kind or nature to customers in Indiana that receive the product or service in Indiana;

(4) regularly solicits business from potential customers in Indiana;

(5) regularly performs services outside Indiana that are consumed within Indiana;

(6) regularly engages in transactions with customers in Indiana that involve intangible property, including loans, but not property described in section 8(5) of this chapter, and result in receipts flowing to the taxpayer from within Indiana;

(7) owns or leases tangible personal or real property located in Indiana; or

(8) regularly solicits and receives deposits from customers in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-8-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-9
Levy release or tax warrant surrender; grounds
Status: in_force

Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3.

(b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if:

(1) the expense of the sale process exceeds the liability for which the levy is made;

(2) the proceeds of the sale would not reduce the tax liability by the lesser of:

(A) ten percent (10%) of the liability; or

(B) one thousand dollars ($1,000); or

(3) the advocate, appointed under IC 6-8.1-11-3, orders:

(A) the release of the levy; or

(B) the return of the tax warrant by the sheriff;

upon submitting a written finding to the commissioner that the levy threatens the health or welfare of the taxpayer or the taxpayer's spouse, family, or dependents.

As added by P.L.332-1989(ss), SEC.31.