Ind. Code § 6-1.1-3-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-16
Property converted for tax avoidance; assessment
Status: in_force

Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted property, the township or county assessor shall assess the converted property to the taxpayer.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.58.
Ind. Code § 6-3.1-29-18 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-18
Conditions for granting credit application
Status: in_force

Sec. 18. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that the taxpayer's proposed investment satisfies the requirements of this chapter.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-1.1-25-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-8
Tax sale record; immunity
Status: in_force

Sec. 8. (a) Each county auditor shall maintain a tax sale record on the form prescribed by the state board of accounts. The record shall contain:

(1) a description of each parcel of real property:

(A) that is sold under IC 6-1.1-24;

(B) on which a county acquires a lien under IC 6-1.1-24-6;

(C) for which a certificate of sale is purchased under IC 6-1.1-24; or

(D) for which a certificate of sale is assigned under IC 6-1.1-24-9.

(2) the name of the owner of the real property at the time of the:

(A) sale;

(B) lien acquisition;

(C) certificate of sale purchase; or

(D) assignment of the certificate of sale under IC 6-1.1-24-9.

(3) the date of the:

(A) sale;

(B) lien acquisition;

(C) certificate of sale purchase; or

(D) assignment of the certificate of sale under IC 6-1.1-24-9.

(4) the name and mailing address of the:

(A) purchaser of the property and the purchaser's assignee;

(B) purchaser of the certificate of sale; or

(C) assignee of the certificate of sale under IC 6-1.1-24-9.

(5) the amount of the minimum bid;

(6) the amount for which the:

(A) real property; or

(B) certificate of sale;

is sold;

(7) the amount of any taxes paid by the:

(A) purchaser of the real property or the purchaser's assignee; or

(B) purchaser of the certificate of sale;

and the date of the payment;

(8) the amount of any costs certified to the county auditor under section 2(e) of this chapter and the date of the certification;

(9) the name of the person, if any, who redeems the property;

(10) the date of redemption;

(11) the amount for which the property is redeemed;

(12) the date a deed, if any, to the real property is executed; and

(13) the name of the grantee in the deed.

(b) After January 1, 2023, the information described in subsection (a)(1) through (a)(5) shall be made available online not later than five (5) days after:

(1) a parcel of real property is sold under IC 6-1.1-24; or

(2) the county acquires a lien on a parcel of property under IC 6-1.1-24-6.

(c) The information described in subsection (b) shall be made available on:

(1) the website of the county or the county auditor for not less than five (5) years; or

(2) a website hosted by the county vendor that is responsible for maintaining the information described in subsection (a)(1) through (a)(5) for not less than ten (10) years.

(d) If the information described in subsection (a)(1) through (a)(5) is made available on the website of a county vendor under subsection (c)(2), a link to the website hosted by the county vendor shall be made available on the website of the county or the county auditor.

(e) A county or a county vendor is not liable for an act or omission under this section.

[Pre-1975 Property Tax Recodification Citations: 6-1-56-9 part; 6-1-57-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.20; P.L.1-2002, SEC.28; P.L.1-2003, SEC.30; P.L.170-2003, SEC.14; P.L.26-2023, SEC.5.
Ind. Code § 6-3.1-37.2-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-6
Credit; amount; assignment
Status: in_force

Sec. 6. (a) Subject to entering into an agreement with the corporation under section 8 of this chapter and subject to section 11 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified investment in that year.

(b) Subject to section 15 of this chapter, the amount of the credit to which a taxpayer is entitled may not exceed the lesser of:

(1) the qualified investment made by the taxpayer during the taxable year multiplied by thirty percent (30%); or

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

(c) A taxpayer may assign any part of the credit to which the taxpayer is entitled under this chapter to a lessee of the mine reclamation site. A credit that is assigned under this subsection remains subject to this chapter.

(d) An assignment under subsection (c) must be in writing and both the taxpayer and the lessee must report the assignment on their state tax returns for the year in which the assignment is made in the manner prescribed by the department of state revenue. The taxpayer may not receive value in connection with the assignment under subsection (c) that exceeds the value of the part of the credit assigned.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-3.5-4-11 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-11
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015, SEC.5.
Ind. Code § 6-1.1-19-5.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-5.4
Repealed
Status: repealed

As added by P.L.25-1995, SEC.37. Amended by P.L.53-1996, SEC.1; P.L.90-2002, SEC.186. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-1.1-8-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-11
Railroad companies
Status: in_force

Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad. The remaining property of the railroad company is distributable property.

(b) A railroad company's definite-situs distributable property consists of the company's:

(1) rights-of-way and road beds;

(2) station and depot grounds;

(3) yards, yard sites, superstructures, turntable, and turnouts;

(4) tracks;

(5) telegraph poles, wires, instruments, and other appliances, which are located on the right-of-ways; and

(6) any other buildings or fixed situs personal property used in the operation of the railroad.

(c) A railroad company's property which is not described in subsection (a) or (b) is indefinite-situs distributable property. This property includes, but is not limited to, rolling stock. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in which the railroad company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the railroad company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in the taxing district, and the denominator of which is the relative value of the company's main lines, branch lines, main tracks, second main tracks, and sidetracks, including all leased lines and tracks, which are located in this state.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.62; P.L.182-2009(ss), SEC.97.
Ind. Code § 6-1.1-4-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-25
Record keeping; electronic data files
Status: in_force

Sec. 25. (a) Each township assessor and each county assessor shall keep the assessor's reassessment data and records current by securing the necessary field data and by making changes in the assessed value of real property as changes occur in the use of the real property. The township or county assessor's records shall at all times show the assessed value of real property in accordance with this chapter. The township assessor shall ensure that the county assessor has full access to the assessment records maintained by the township assessor.

(b) The county assessor shall:

(1) maintain an electronic data file of:

(A) the parcel characteristics and parcel assessments of all parcels; and

(B) the personal property return characteristics and assessments by return;

for each township in the county as of each assessment date;

(2) maintain the electronic file in a form that formats the information in the file with the standard data, field, and record coding required and approved by:

(A) the legislative services agency; and

(B) the department of local government finance;

(3) provide electronic access to property record cards on the official county website; and

(4) before July 1 of each year, transmit the data in the file with respect to the assessment date of that year to the department of local government finance.

(c) The appropriate county officer, as designated by the county executive, shall:

(1) maintain an electronic data file of the geographic information system characteristics of each parcel for each township in the county as of each assessment date;

(2) maintain the electronic file in a form that formats the information in the file with the standard data, field, and record coding required and approved by the office of technology; and

(3) before July 1 of each year, transmit the data in the file with respect to the assessment date of that year to the geographic information office of the office of technology.

(d) An assessor under subsection (b) and an appropriate county officer under subsection (c) shall do the following:

(1) Transmit the data in a manner that meets the data export and transmission requirements in a standard format, as prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency.

(2) Resubmit the data in the form and manner required under subsection (b) or (c) upon request of the legislative services agency, the department of local government finance, or the geographic information office of the office of technology, as applicable, if data previously submitted under subsection (b) or (c) does not comply with the requirements of subsection (b) or (c), as determined by the legislative services agency, the department of local government finance, or the geographic information office of the office of technology, as applicable.

An electronic data file maintained for a particular assessment date may not be overwritten with data for a subsequent assessment date until a copy of an electronic data file that preserves the data for the particular assessment date is archived in the manner prescribed by the office of technology established by IC 4-13.1-2-1 and approved by the legislative services agency.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.21; P.L.198-2001, SEC.16; P.L.178-2002, SEC.6; P.L.177-2005, SEC.27; P.L.146-2008, SEC.77; P.L.111-2014, SEC.14; P.L.203-2016, SEC.1; P.L.273-2019, SEC.4; P.L.159-2020, SEC.6; P.L.174-2022, SEC.8; P.L.1-2025, SEC.76; P.L.157-2026, SEC.35.
Ind. Code § 6-1.1-41-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-12
Petition for reduction or revision of fund levy
Status: in_force

Sec. 12. At least:

(1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or

(2) fifty (50) taxpayers in the area where a property tax for a fund is imposed, if subdivision (1) does not apply;

may file with the county auditor, by noon August 1 of a year, a petition for reduction or revision of the levy approved under this chapter. The petition must state the taxpayers' objections to the levy. The county auditor shall certify the petition to the department of local government finance, and the same procedure for notice and hearing must be followed that was required for the original levy. After a hearing on the petition, the department of local government finance may confirm, reduce, or rescind the levy. The department of local government finance's action is final and conclusive.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.281; P.L.1-2010, SEC.34.
Ind. Code § 6-6-1.1-1004 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1004
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-8.1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.1 / Section 6-1.1-8.1-2
"Controlled environment agriculture property"
Status: in_force

Sec. 2. As used in this chapter, "controlled environment agriculture property" means land and improvements of an agricultural greenhouse that is used to produce fresh vegetables, fruits, or other agricultural produce grown indoors under climate-controlled conditions, year-round, and for commercial purposes.

As added by P.L.236-2023, SEC.20.
Ind. Code § 6-2.5-5-55 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-55
"Public safety equipment and materials"; exemption
Status: in_force

Sec. 55. (a) As used in this section, "public safety equipment and materials" means equipment and materials used at the site of a public works project or projects that directly contribute to the safety of the general public or workers of the public works project or serve to inform them of the associated dangers. The term includes:

(1) concrete or metal barriers;

(2) barrels;

(3) barricades;

(4) temporary pavement markings;

(5) materials to construct temporary traffic lanes, roads, and bridges;

(6) erosion control and drainage materials;

(7) aggregates used to set grades;

(8) cones;

(9) rumble strips;

(10) temporary curbs or speed bumps; and

(11) static and electronic signage and signals.

The term does not include hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors.

(b) Transactions involving public safety equipment and materials are exempt from the state gross retail tax if the equipment or material is predominately used by the purchaser to protect the general public and workers during the purchaser's performance of public works construction or maintenance. However, transactions involving hard hats, safety glasses, safety vests, pest control, or other personal protective equipment used or worn by employees of the construction contractor or subcontractors are not exempt from the state gross retail tax under this section.

As added by P.L.159-2021, SEC.5.
Ind. Code § 6-9-40-6 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-6
Liability; collection
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.96-2008, SEC.3.
Ind. Code § 6-6-5-3.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-3.5
Trailer registration; weight; fees
Status: in_force

Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.

(b) Vehicles registered as motor driven cycles shall be assessed a vehicle excise tax in an amount of ten dollars ($10) per year.

(c) Vehicles registered as mini-trucks shall be assessed a vehicle excise tax in an amount of thirty dollars ($30) per year.

(d) Vehicles registered as military vehicles shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year.

(e) Vehicles that are model years 1980 or earlier shall be assessed a vehicle excise tax in an amount of twelve dollars ($12) per year.

As added by P.L.256-2017, SEC.24. Amended by P.L.147-2018, SEC.3; P.L.236-2023, SEC.90.
Ind. Code § 6-1.1-46.2-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-11
Failure to comply with statement of benefits; hearing; determination; resolution; notice; appeal
Status: in_force

Sec. 11. (a) Not later than forty-five (45) days after receipt of the information described in section 10(b) of this chapter concerning compliance with the statement of benefits, the district board may determine whether the property owner has substantially complied with the statement of benefits. If the district board 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, the district board 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 district board's determination.

(2) The date, time, and place of a hearing to be conducted by the district board 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.

(b) On the date specified in the notice described in subsection (a)(2), the district board 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 district board 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 district board determines that the property owner has not made reasonable efforts to comply with the statement of benefits, the district board shall adopt a resolution terminating the property owner's deduction under this chapter. If the district board 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.

(c) If the district board adopts a resolution terminating a deduction under subsection (b), the district board 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 district board'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.

(d) A property owner whose deduction is terminated by the district board under this section may appeal the district board'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 not later than 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 district board or sustain the appeal. The judgment of the court is final and conclusive unless an appeal is taken as in other civil actions.

(e) If an appeal under subsection (d) 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.238-2017, SEC.18.
Ind. Code § 6-3.1-35-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-10
Rules
Status: in_force

Sec. 10. The department or the authority, or both, may adopt rules to implement this chapter.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-1.1-24-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-18
Expired
Status: repealed

As added by P.L.164-2024, SEC.1. Expired 7-1-2025 by P.L.164-2024, SEC.1.
Ind. Code § 6-7-4-1 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-1
"Closed system cartridge"
Status: in_force

Sec. 1. As used in this chapter, "closed system cartridge" has the meaning set forth in IC 6-7-2-0.5.

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-1.1-15-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-10
Pending review; effect on tax payment; posting of bond; separate assessed value record
Status: in_force

Sec. 10. (a) If a petition for review to any board or a proceeding for judicial review in the tax court regarding an assessment or increase in assessment is pending, the taxes resulting from the assessment or increase in assessment are, notwithstanding the provisions of IC 6-1.1-22-9, not due until after the petition for review, or the proceeding for judicial review, is finally adjudicated and the assessment or increase in assessment is finally determined. However, even though a petition for review or a proceeding for judicial review is pending, the taxpayer shall pay taxes on the tangible property when the property tax installments come due, unless the collection of the taxes is enjoined under IC 33-26-6-2 pending a final determination in the proceeding for judicial review. The amount of taxes which the taxpayer is required to pay, pending the final determination of the assessment or increase in assessment, shall be based on:

(1) the assessed value reported by the taxpayer on the taxpayer's personal property return if a personal property assessment, or an increase in such an assessment, is involved; or

(2) an amount based on the immediately preceding year's assessment of real property if an assessment, or increase in assessment, of real property is involved.

(b) If the petition for review or the proceeding for judicial review is not finally determined by the last installment date for the taxes, the taxpayer, upon showing of cause by a taxing official or at the tax court's discretion, may be required to post a bond or provide other security in an amount not to exceed the taxes resulting from the contested assessment or increase in assessment.

(c) Each county auditor shall keep separate on the tax duplicate a record of that portion of the assessed value of property that is described in IC 6-1.1-17-0.5(b). When establishing rates and calculating state school support, the department of local government finance shall exclude from assessed value in the county the net assessed value of property kept separate on the tax duplicate by the county auditor under IC 6-1.1-17-0.5.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.43, SEC.1; P.L.291-1985, SEC.7; P.L.63-1986, SEC.1; P.L.86-1995, SEC.3; P.L.291-2001, SEC.205; P.L.198-2001, SEC.49; P.L.1-2002, SEC.20; P.L.1-2004, SEC.17 and P.L.23-2004, SEC.18; P.L.219-2007, SEC.44; P.L.146-2008, SEC.139; P.L.137-2012, SEC.19.
Ind. Code § 6-1.1-37-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-14
Repealed
Status: repealed

As added by P.L.249-2015, SEC.19. Repealed by P.L.232-2017, SEC.42.
Ind. Code § 6-1.1-28-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-1
County property tax assessment board of appeals
Status: in_force

Sec. 1. (a) This section applies only to a county that is not participating in a multiple county property tax assessment board of appeals.

(b) Each county shall have a county property tax assessment board of appeals. Each member of the county property tax assessment board of appeals must meet all of the following requirements:

(1) Be a resident of Indiana during the member's entire term. If a person ceases to be a resident of Indiana, the person may not continue to serve as a member.

(2) Be at least eighteen (18) years of age.

(3) Be knowledgeable in the valuation of property.

At the election of the board of commissioners of the county, a county property tax assessment board of appeals may consist of three (3) or five (5) members appointed in accordance with this section.

(c) This subsection applies to a county in which the board of commissioners elects to have a five (5) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (h) and (i), the fiscal body of the county shall appoint two (2) individuals to the board. At least one (1) of the members appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The fiscal body may waive the requirement in this subsection that one (1) of the members appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (h) and (i), the board of commissioners of the county shall appoint three (3) freehold members so that not more than three (3) of the five (5) members may be of the same political party and so that at least three (3) of the five (5) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser.

(d) This subsection applies to a county in which the board of commissioners elects to have a three (3) member county property tax assessment board of appeals. In addition to the county assessor, only one (1) other individual who is an officer or employee of a county or township may serve on the board of appeals in the county in which the individual is an officer or employee. Subject to subsections (h) and (i), the fiscal body of the county shall appoint one (1) individual to the board. The member appointed by the county fiscal body must be a certified level two or level three assessor-appraiser. The fiscal body may waive the requirement in this subsection that the member appointed by the fiscal body must be a certified level two or level three assessor-appraiser. Subject to subsections (e) and (f), the board of commissioners of the county shall appoint two (2) freehold members so that not more than two (2) of the three (3) members may be of the same political party and so that at least two (2) of the three (3) members are residents of the county. At least one (1) of the members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser. The board of county commissioners may waive the requirement in this subsection that one (1) of the freehold members appointed by the board of county commissioners must be a certified level two or level three assessor-appraiser.

(e) A person appointed to a property tax assessment board of appeals may serve on the property tax assessment board of appeals of another county at the same time. The members of the board shall elect a president. The employees of the county assessor shall provide administrative support to the property tax assessment board of appeals. The county assessor is a nonvoting member of the property tax assessment board of appeals. The county assessor shall serve as secretary of the board. The secretary shall keep full and accurate minutes of the proceedings of the board. A majority of the board constitutes a quorum for the transaction of business. Any question properly before the board may be decided by the agreement of a majority of the whole board.

(f) The county assessor, county fiscal body, and board of county commissioners may agree to waive the requirement in subsection (c) or (d) that not more than three (3) of the five (5) or two (2) of the three (3) members of the county property tax assessment board of appeals may be of the same political party if it is necessary to waive the requirement due to the absence of certified level two or level three Indiana assessor-appraisers:

(1) who are willing to serve on the board; and

(2) whose political party membership status would satisfy the requirement in subsection (c) or (d).

(g) If the board of county commissioners is not able to identify at least two (2) prospective freehold members of the county property tax assessment board of appeals who are:

(1) residents of the county;

(2) certified level two or level three Indiana assessor-appraisers; and

(3) willing to serve on the county property tax assessment board of appeals;

it is not necessary that at least three (3) of the five (5) or two (2) of the three (3) members of the county property tax assessment board of appeals be residents of the county.

(h) Except as provided in subsection (i), the term of a member of the county property tax assessment board of appeals appointed under either subsection (c) or (d) shall:

(1) be staggered so that the appointment of a majority of the board does not expire in any single year;

(2) last two (2) years; and

(3) begin January 1.

(i) If:

(1) the term of a member of the county property tax assessment board of appeals appointed under this section expires;

(2) the member is not reappointed; and

(3) a successor is not appointed;

the term of the member continues until a successor is appointed.

(j) An:

(1) employee of the township assessor or county assessor; or

(2) appraiser, as defined in IC 6-1.1-31.7-1;

may not serve as a voting member of a county property tax assessment board of appeals in a county where the employee or appraiser is employed.

(k) Notwithstanding subsections (h) and (i), the term of an individual serving as a member of a county property tax assessment board of appeals on June 30, 2025, who is not a resident of Indiana, expires July 1, 2025. The county fiscal body or board of county commissioners, whichever applies, that appointed the individual whose term expires shall appoint a member to serve the remainder of the individual's unexpired term.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1983, SEC.8; P.L.24-1986, SEC.21; P.L.6-1997, SEC.91; P.L.198-2001, SEC.65; P.L.178-2002, SEC.35; P.L.228-2005, SEC.24; P.L.219-2007, SEC.72; P.L.182-2009(ss), SEC.166; P.L.112-2014, SEC.1; P.L.134-2014, SEC.3; P.L.207-2016, SEC.12; P.L.86-2018, SEC.59; P.L.236-2023, SEC.47; P.L.156-2024, SEC.18; P.L.1-2025, SEC.92; P.L.73-2025, SEC.3; P.L.230-2025, SEC.53.
Ind. Code § 6-9-64-6 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-6-11-14 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-14
Boats subject to tax after the regular annual tax payment date; payment; amount
Status: in_force

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required to pay the tax on boats under this chapter. The tax imposed by this chapter shall become due and payable no later than the date the boat is required to be registered in Indiana under IC 9-18.1-14.5-8.

(b) The boat excise tax owed by the owner at the time of registration of the boat is calculated in the same manner as a motor vehicle excise tax under IC 6-6-5-7.2(c).

(c) The owner of a boat who sells or otherwise disposes of the boat in a year in which the owner has paid the excise tax imposed by this chapter is entitled to receive a credit that is calculated in the same manner and subject to the same requirements as the credit for the excise tax under IC 6-6-5-7.2(e).

(d) If the name of the owner of a boat is legally changed and the change has caused a change in the owner's annual registration date, the boat excise tax liability of the owner shall be adjusted in the same manner as excise taxes are adjusted under IC 6-6-5-7.2(f).

(e) The owner of a boat registered with the bureau of motor vehicles is entitled to a refund of boat excise taxes calculated in the same manner as motor vehicle excise tax under IC 6-6-5-7.4 if, after the owner's registration date:

(1) the owner registers the boat for use in another state;

(2) the owner pays tax for use of the boat in another state for the same time period for which the tax was paid under this chapter; and

(3) the amount of the refund is at least four dollars ($4).

(f) To claim a credit or a refund, or both, under this chapter, a person must comply with the provisions of IC 6-6-5-7.7.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.20; P.L.81-1993, SEC.3; P.L.219-2014, SEC.4; P.L.256-2017, SEC.77; P.L.164-2020, SEC.10.
Ind. Code § 6-3.1-34.6-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-3
"Natural gas"
Status: in_force

Sec. 3. As used in this chapter, "natural gas" means compressed or liquid natural gas.

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-6-1.1-702 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-702
Sale or exchange agreement; deduction
Status: in_force

Sec. 702. A licensed distributor who receives gasoline in Indiana and then delivers it to or for the account of another licensed distributor in Indiana under a sale or exchange agreement is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the month of delivery.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.34.
Ind. Code § 6-6-5.5-6 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-6
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.23.
Ind. Code § 6-6-1.1-401 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-401
License to distributor; requirement
Status: in_force

Sec. 401. A person desiring to receive gasoline within Indiana without paying gasoline tax to his supplier must hold an uncanceled license issued by the administrator to do business as a distributor. For purposes of this section and section 415 of this chapter, "supplier" means a distributor or person who sells gasoline.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.4; Acts 1980, P.L.51, SEC.17.
Ind. Code § 6-6-2.5-7 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-7
"Department"
Status: in_force

Sec. 7. As used in this chapter, "department" means the department of state revenue.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-30-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-12
Review by field representative or supervisor
Status: in_force

Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.

(b) Except as provided in IC 6-1.1-15, after reviewing the report, the department of local government finance may take additional evidence or hold additional hearings.

(c) The department of local government finance shall base its final decision on the report, any additional evidence taken by the department, and any records that the department considers relevant.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part; 6-1-64-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.100; P.L.198-2001, SEC.71.
Ind. Code § 6-1.1-10-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-30
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.31, SEC.1; Acts 1981, P.L.63, SEC.4; P.L.41-1984, SEC.4; P.L.260-1999, SEC.2. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-5.5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-12
Civil penalties
Status: in_force

Sec. 12. (a) A party to a conveyance who:

(1) either:

(A) files a sales disclosure form that does not contain all of the information required by this chapter; or

(B) files a sales disclosure form that contains inaccurate information;

and receives from the township assessor (in a county containing a consolidated city) or the county assessor (in any other county) written notice of the problems described in clause (A) or (B); and

(2) fails to file a correct sales disclosure form that fully complies with all requirements of this chapter within thirty (30) days after the date of the notice under subdivision (1);

is subject to a penalty in the amount determined under subsection (b).

(b) The amount of the penalty under subsection (a) is the greater of:

(1) one hundred dollars ($100); or

(2) twenty-five thousandths percent (0.025%) of the sale price of the real property transferred under the conveyance document.

(c) The township assessor in a county containing a consolidated city, or the county assessor in any other county, shall:

(1) determine the penalty imposed under this section;

(2) assess the penalty to the party to a conveyance; and

(3) notify the party to the conveyance that the penalty is payable not later than thirty (30) days after notice of the assessment.

(d) The county auditor shall:

(1) collect the penalty imposed under this section;

(2) deposit penalty collections as required under section 4 of this chapter; and

(3) notify the prosecuting attorney of the appropriate judicial circuit of delinquent payments.

(e) The prosecuting attorney of the appropriate judicial circuit shall initiate an action to recover a delinquent penalty under this section. In a successful action against a person for a delinquent penalty, the court shall award the prosecuting attorney reasonable attorney's fees.

As added by P.L.178-2002, SEC.12. Amended by P.L.144-2008, SEC.8; P.L.148-2024, SEC.1.
Ind. Code § 6-10-1-3 — Indiana Code / Title 6 / Article 10 / Chapter 1 / Section 6-10-1-3
"Tax"
Status: in_force

Sec. 3. (a) As used in this chapter, the term "tax" means:

(1) any charge that is imposed by the state or a political subdivision of the state for the purpose of generating revenues for governmental purposes and, except as provided in subsection (b), is not a fee imposed for a specific privilege, service, or benefit conferred; or

(2) the imposition on a seller of an obligation to collect and to remit to the state or a political subdivision of the state any gross retail tax, sales tax, or use tax imposed on a buyer by such a governmental entity.

(b) The term does not include any franchise fee or similar fee imposed by the Indiana utility regulatory commission under IC 8-1-34-23 under Section 622 or 653 of the Communications Act of 1934 (47 U.S.C. 542, 47 U.S.C. 573), or any other fee related to obligations or telecommunications carriers under the Communications Act of 1934 (47 U.S.C. 151 et seq.), except to the extent that:

(1) the fee is not imposed for the purpose of recovering direct costs incurred by the franchising or other governmental authority from providing the specific privilege, service, or benefit conferred to the payor of the fee; or

(2) the fee is imposed for the use of a public right-of-way based on a percentage of the service revenue and the fee exceeds the incremental direct costs incurred by the governmental authority associated with the provision of that right-of-way to the provider of Internet access service.

(c) For purposes of subsection (b), "direct costs" means costs incurred by a governmental authority solely because of an Internet service provider's use of the public right-of-way. The term does not include costs that the governmental authority would have incurred if the Internet service provider did not make such use of the public right-of-way. Direct costs shall be determined in a manner consistent with generally accepted accounting principles.

As added by P.L.44-2015, SEC.1.
Ind. Code § 6-1.1-12-26.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-26.2
Property tax deduction for heritage barns
Status: in_force

Sec. 26.2. (a) The following definitions apply throughout this section:

(1) "Barn" means a building (other than a dwelling) that was designed to be used for:

(A) housing animals;

(B) storing or processing crops;

(C) storing and maintaining agricultural equipment; or

(D) serving an essential or useful purpose related to agricultural activities conducted on the adjacent land.

(2) "Heritage barn" means a mortise and tenon barn that on the assessment date:

(A) was constructed before 1950; and

(B) retains sufficient integrity of design, materials, and construction to clearly identify the building as a barn.

(3) "Eligible applicant" means:

(A) an owner of a heritage barn; or

(B) a person that is purchasing property, including a heritage barn, under a contract that:

(i) gives the person a right to obtain title to the property upon fulfilling the terms of the contract;

(ii) does not permit the owner to terminate the contract as long as the person buying the property complies with the terms of the contract;

(iii) specifies that during the term of the contract the person must pay the property taxes on the property; and

(iv) has been recorded with the county recorder.

(4) "Mortise and tenon barn" means a barn that was built using heavy wooden timbers, joined together with wood-pegged mortise and tenon joinery, that form an exposed structural frame.

(b) An eligible applicant is entitled to a deduction against the assessed value of the structure and foundation of a heritage barn beginning with assessments after 2014. The deduction is equal to one hundred percent (100%) of the assessed value of the structure and foundation of the heritage barn.

(c) An eligible applicant that desires to obtain the deduction provided by this section must file a certified deduction application with the auditor of the county in which the heritage barn is located. The application may be filed in person or by mail. The application must contain the information and be in the form prescribed by the department of local government finance. If mailed, the mailing must be postmarked on or before the last day for filing.

(d) Subject to subsection (e) and section 45 of this chapter, the application must be filed during the year preceding the year in which the deduction will first be applied. Upon verification of the application and that the barn was constructed before 1950 by the county assessor of the county in which the property is subject to assessment or by the township assessor of the township in which the property is subject to assessment (if there is a township assessor for the township), the auditor of the county shall allow the deduction.

(e) The auditor of a county shall, in a particular year, apply the deduction provided under this section to the heritage barn of the owner that received the deduction in the preceding year unless the auditor of the county determines that the property is no longer eligible for the deduction because the barn was not constructed before 1950. A person that receives a deduction under this section in a particular year and that remains eligible for the deduction in the following year is not required to file an application for the deduction in the following year. A person that receives a deduction under this section in a particular year and that becomes ineligible for the deduction in the following year shall notify the auditor of the county in which the property is located of the ineligibility in the year in which the person becomes ineligible. A deduction under this section terminates following a change in ownership of the heritage barn. However, a deduction under this section does not terminate following the removal of less than all the joint owners of property or purchasers of property under a contract described in subsection (a).

(f) A county fiscal body may adopt an ordinance to require a person receiving the deduction under this section to pay an annual public safety fee for each heritage barn for which the person receives a deduction under this section. The fee may not exceed fifty dollars ($50). The county auditor shall distribute any public safety fees collected under this section equitably among the police and fire departments in whose territories each heritage barn is located. If a county fiscal body adopts an ordinance under this subsection, the county fiscal body shall furnish a copy of the ordinance to the department in the manner prescribed by the department.

As added by P.L.117-2014, SEC.4. Amended by P.L.202-2016, SEC.6.
Ind. Code § 6-1.1-8-24.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-24.5
Solar land base rates; determination and release
Status: in_force

Sec. 24.5. The department of local government finance shall annually determine and release a solar land base rate for the north region, the central region, and the south region of the state as follows:

(1) For each region, the department shall determine the median true tax value per acre of all land in the region classified under the utility property class codes of the department of local government finance for the immediately preceding assessment date.

(2) The department shall release the department's annual determination of the solar land base rates on or before December 1 of each year.

As added by P.L.191-2021, SEC.3. Amended by P.L.230-2025, SEC.22; P.L.157-2026, SEC.39.
Ind. Code § 6-9-78.4-7 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-7
Amounts received paid monthly to fiscal officer
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 fiscal body of the adopting body upon warrants issued by the state comptroller.

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-1.1-12.4-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-14
Correction of error in deduction amount
Status: in_force

Sec. 14. If:

(1) as the result of an error the county auditor applies a deduction under this chapter for a particular assessment date in an amount that is less than the amount to which the taxpayer is entitled under this chapter; and

(2) the taxpayer is entitled to a correction of the error under this article;

the county auditor shall apply the correction of the error in the manner that corrections are applied under IC 6-1.1-12.1-15.

As added by P.L.219-2007, SEC.36.
Ind. Code § 6-2.5-5-42 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-42
Aircraft titled, registered, or based outside Indiana
Status: in_force

Sec. 42. (a) A transaction involving an aircraft, including completion work (as defined in IC 6-2.5-3-2(f)), is exempt from the state gross retail tax if:

(1) the purchaser is a nonresident;

(2) the purchaser transports the aircraft to a destination outside Indiana within thirty (30) days after:

(A) accepting delivery of the aircraft;

(B) a repair, refurbishment, or remanufacture of the aircraft is completed, if the aircraft remains in Indiana after the purchaser accepts delivery for the purpose of accomplishing the repair, refurbishment, or remanufacture of the aircraft; or

(C) accepting delivery (as defined in IC 6-2.5-3-2(f)) of the aircraft following completion work or a prepurchase evaluation (as defined in IC 6-2.5-3-2(f));

(3) the aircraft is or will be:

(A) titled or registered in another state or country; or

(B) based (as defined in IC 6-6-6.5-1(m)) in that state or country, if a state or country does not require a title or registration for aircraft; and

(4) the aircraft will not be titled or registered in Indiana.

(b) A purchaser must claim an exemption under subsection (a) by submitting to the seller an affidavit affirming the elements required by subsection (a). In addition, the affidavit must identify the state or country in which the aircraft is or will be titled, registered, or based.

(c) Within sixty (60) days after:

(1) a purchaser who claims an exemption under this section accepts delivery of the aircraft; or

(2) a repair, refurbishment, or remanufacture of the aircraft subject to an exemption under this section is completed, if the aircraft remains in Indiana after the purchaser accepts delivery for the purpose of accomplishing the repair, refurbishment, or remanufacture of the aircraft;

the purchaser shall provide the seller with a copy of the purchaser's title or registration of the aircraft outside Indiana. If the state or country in which the aircraft is based does not require the aircraft to be titled or registered, the purchaser shall provide the seller with a copy of the aircraft registration application for the aircraft as filed with the Federal Aviation Administration.

(d) The department shall prescribe the form of the affidavit required by subsection (b).

(e) The amendments made to this section by the act enacted in 2012 shall be interpreted to specify and not to change the general assembly's intent with respect to this section.

As added by P.L.211-2007, SEC.16. Amended by P.L.153-2012, SEC.3.
Ind. Code § 6-4.1-9-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-0.5
Applicability
Status: reserved

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.

As added by P.L.157-2012, SEC.13. Amended by P.L.205-2013, SEC.110.
Ind. Code § 6-3.1-24-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-2
"Qualified Indiana business" defined
Status: in_force

Sec. 2. As used in this chapter, "qualified Indiana business" means an independently owned and operated business that is certified as a qualified Indiana business by the Indiana economic development corporation under section 7 of this chapter.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.4-2005, SEC.96.
Ind. Code § 6-1.1-39-1.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-1.2
"Local public improvement"
Status: in_force

Sec. 1.2. As used in this chapter, "local public improvement" means sewerlines, waterlines, streets, sidewalks, bridges, roads, highways, public ways, and any related public improvements.

As added by P.L.19-1988, SEC.5.
Ind. Code § 6-7-1-13 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-13
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.12. As amended by P.L.2-1988, SEC.25. Repealed by P.L.128-2026, SEC.42.
Ind. Code § 6-3.1-39.5-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-11
Claiming a credit
Status: in_force

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary to calculate the credit provided by this chapter.

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-1.1-4-12.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-12.5
Repealed
Status: repealed

Formerly: Acts 1975, P.L.48, SEC.3. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-3.1-24-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-11
Pass through entity; eligibility of owners, shareholders, or members for credit
Status: in_force

Sec. 11. If a pass through entity is entitled to a credit under section 6 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

If any or all of the tax credit is passed through to a shareholder, partner, or member of a pass through entity, the amount of the tax credit that is passed through to a shareholder, partner, or member of a pass through entity may not be applied against the pass through entity's state tax liability, nor may the pass through entity assign any unused credit under section 12(b) of this chapter as effective July 1, 2020.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.158-2019, SEC.13.
Ind. Code § 6-3.1-38.3-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-8
Claiming of credit on state tax return
Status: in_force

Sec. 8. In order to receive the credit provided under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return in the manner prescribed by the department. The taxpayer shall submit to the department any information that the department determines is necessary for the calculation of the credit.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-1.1-8.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-6
County assessor to provide list of industrial facilities annually to the department of local government finance
Status: in_force

Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.90; P.L.182-2009(ss), SEC.104.
Ind. Code § 6-3.1-34.6-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-7
"State tax liability"
Status: in_force

Sec. 7. As used in this chapter, "state tax liability" means a person's total tax liability that is incurred under:

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

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

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

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

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-1.1-25-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.5-b
Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county
Status: in_force

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

Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if:

(1) the redemption period specified in section 4(a)(1) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(a) of this chapter; and

(3) not later than six (6) months after the date of the sale:

(A) the purchaser or the purchaser's assignee; or

(B) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor;

gives notice of the sale to the owner of record at the time of the sale and any person with a substantial property interest of public record in the tract or item of real property.

(b) A county executive is entitled to a tax deed to property on which the county executive acquires a lien under IC 6-1.1-24-6 and for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only if:

(1) the redemption period specified in section 4(b) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(b) of this chapter; and

(3) not later than ninety (90) days after the date the county executive acquires the lien under IC 6-1.1-24-6, the county auditor gives notice of the sale to:

(A) the owner of record at the time the lien was acquired; and

(B) any person with a substantial property interest of public record in the tract or item of real property.

(c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is entitled to a tax deed to the property for which the certificate was sold only if:

(1) the redemption period specified in section 4(c) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(c) of this chapter; and

(3) not later than ninety (90) days after the date of sale of the certificate of sale under IC 6-1.1-24, the purchaser gives notice of the sale to:

(A) the owner of record at the time of the sale; and

(B) any person with a substantial property interest of public record in the tract or item of real property.

(d) The person required to give the notice under subsection (a), (b), or (c) shall give the notice by sending a copy of the notice by certified mail, return receipt requested, to:

(1) the owner of record at the time of the:

(A) sale of the property;

(B) acquisition of the lien on the property under IC 6-1.1-24-6; or

(C) sale of the certificate of sale on the property under IC 6-1.1-24;

at the last address of the owner for the property, as indicated in the records of the county auditor; and

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

However, if the address of the person with a substantial property interest of public record is not indicated in the public record that created the interest and cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), the person may give notice by publication in accordance with IC 5-3-1-1.5 once each week for three (3) consecutive weeks.

(e) The notice that this section requires shall contain at least the following:

(1) A statement that a petition for a tax deed will be filed on or after a specified date.

(2) The date on or after which the petitioner intends to petition for a tax deed to be issued.

(3) A description of the tract or item of real property shown on the certificate of sale.

(4) The date the tract or item of real property was sold at a tax sale.

(5) The name of the:

(A) purchaser or purchaser's assignee;

(B) county executive that acquired the lien on the property under IC 6-1.1-24-6; or

(C) person that purchased the certificate of sale on the property under IC 6-1.1-24.

(6) A statement that any person may redeem the tract or item of real property.

(7) The components of the amount required to redeem the tract or item of real property.

(8) A statement that an entity identified in subdivision (5) is entitled to reimbursement for additional taxes or special assessments on the tract or item of real property that were paid by the entity subsequent to the tax sale, lien acquisition, or purchase of the certificate of sale, and before redemption, plus interest.

(9) A statement that the tract or item of real property has not been redeemed.

(10) A statement that an entity identified in subdivision (5) is entitled to receive a deed for the tract or item of real property if it is not redeemed before the expiration of the period of redemption specified in section 4 of this chapter.

(11) A statement that an entity identified in subdivision (5) is entitled to reimbursement for costs described in section 2(e) of this chapter.

(12) The date of expiration of the period of redemption specified in section 4 of this chapter.

(13) A statement that if the property is not redeemed, the owner of record at the time the tax deed is issued may have a right to the tax sale surplus, if any.

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

(15) The key number or parcel number of the tract or item of real property.

(f) The notice under this section must include not more than one (1) tract or item of real property listed and sold in one (1) description. However, when more than one (1) tract or item of real property is owned by one (1) person, all of the tracts or items of real property that are owned by that person may be included in one (1) notice.

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

(h) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (d).

(i) The notice under this section and the notice under section 4.6 of this chapter are not required for persons in possession not shown in the public records.

(j) If the purchaser fails to:

(1) comply with subsection (c)(3); or

(2) petition for the issuance of a tax deed within the time permitted under section 4.6(a) of this chapter;

the certificate of sale reverts to the county executive and may be retained by the county executive or sold under IC 6-1.1-24-6.1.

As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3; P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17; P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11; P.L.169-2006, SEC.29; P.L.66-2014, SEC.14; P.L.236-2015, SEC.4; P.L.157-2026, SEC.87.
Ind. Code § 6-1.1-9-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-6
Discovering undervalued or omitted property; examination of record
Status: in_force

Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with the county auditor by the township assessors. For purposes of discovering undervalued or omitted property, the county assessor shall carefully examine the county tax duplicates and all other pertinent records and papers of the county auditor, treasurer, recorder, clerk, sheriff, and surveyor. The county assessor shall, in the manner prescribed in this article, assess all omitted or undervalued tangible property which is subject to assessment.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.103.
Ind. Code § 6-9-57-6 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-1.1-10-45 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-45
Indiana department of transportation signage
Status: in_force

Sec. 45. (a) Tangible personal property consisting of a sign that is manufactured for the Indiana department of transportation in order for the department to comply with 23 U.S.C. 131 is exempt from personal property taxation.

(b) The owner of personal property that wishes to obtain the exemption provided by this section must file an exemption claim along with the owner's annual personal property tax return. The claim must describe and state the assessed value of the personal property for which an exemption is claimed.

(c) The township or county assessor shall:

(1) review the exemption claim; and

(2) allow or deny the exemption claim in whole or in part.

The assessor's action is subject to all the provisions of this article pertaining to notice, review, or appeal of personal property assessments.

(d) The township or county assessor shall reduce the assessed value of the owner's personal property for the year for which the exemption is claimed by the amount of exemption allowed.

As added by P.L.257-2013, SEC.4.
Ind. Code § 6-1.1-27-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-9
Expired
Status: repealed

Expired 1-1-2015 by P.L.182-2009(ss), SEC.165.
Ind. Code § 6-3.6-3-3.3 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-3.3
Effective date of ordinance; municipal local income tax
Status: in_force

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

Effective 7-1-2028.

Sec. 3.3. (a) This section applies to an ordinance adopted by a city or town that adopts, increases, decreases, or rescinds a tax or a tax rate under IC 6-3.6-6-22.

(b) An ordinance adopted by a city or town on or before October 1 of a calendar year shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted.

(c) An ordinance adopted by a city or town after October 1 of a calendar year shall take effect on January 1 of the second succeeding calendar year following the year the ordinance is adopted.

As added by P.L.68-2025, SEC.104.
Ind. Code § 6-1.1-8-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-29
Preliminary conference; notice of final assessment
Status: in_force

Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(d) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed by the department. After the preliminary conference, if any, the department of local government finance shall:

(1) make a final assessment of the company's distributable property; and

(2) notify the company of the final assessment.

(b) The department of local government finance must give notice of the final assessment under this section not later than:

(1) September 30 in the case of railcar companies; and

(2) June 30 in the case of all other public utility companies.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.8; P.L.59-1985, SEC.7; P.L.90-2002, SEC.80; P.L.154-2006, SEC.6; P.L.38-2021, SEC.14; P.L.156-2024, SEC.8.
Ind. Code § 6-3.1-11-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-5
"Industrial recovery site"
Status: in_force

Sec. 5. As used in this chapter, "industrial recovery site" means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space:

(1) exists as of the date an application is filed with the corporation under this chapter and was placed in service at least fifteen (15) years before the date on which an application is filed with the corporation under this chapter; or

(2) existed within five (5) years before the date an application is filed with the corporation under this chapter and was placed in service at least fifteen (15) years before the date on which the demolition of the vacant plant was completed.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.204-2016, SEC.18.
Ind. Code § 6-9-58-7 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-7
Distribution
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 city fiscal officer upon warrants issued by the state comptroller.

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-3.1-39.5-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-10
Carry forward of credit
Status: in_force

Sec. 10. (a) If the amount of the credit determined under section 8(b) of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the eligible taxpayer's following three (3) taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A taxpayer is not entitled to a carryback or a refund of any unused credit amount.

(b) A taxpayer may not assign any part of a credit to which the taxpayer is entitled under this chapter.

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-3.1-37.2-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-13
Claiming of credit and submission of certification
Status: in_force

Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certification of the corporation stating the percentage of credit allowable under this chapter and all other information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure is for a qualified investment.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-8.1-17-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-2
"Income tax return preparer"
Status: in_force

Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following:

(1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year.

(2) A person who employs one (1) or more persons to prepare ten (10) or more income tax returns for compensation in a calendar year.

(b) A person is not an income tax return preparer if the person performs only the following acts:

(1) Furnishes typing, reproducing, or other mechanical assistance.

(2) Prepares returns or claims for refunds for:

(A) the employer by whom the person is regularly and continuously employed; or

(B) an affiliate of that employer.

(3) Prepares, as a fiduciary, any returns or claims for refunds for a person.

(4) Prepares claims for refund for a taxpayer in response to:

(A) a notice of deficiency issued to the taxpayer; or

(B) a waiver of restriction after the commencement of an audit of:

(i) the taxpayer; or

(ii) another taxpayer, if a determination in the audit of the other taxpayer directly or indirectly affects the tax liability of the taxpayer whose claim for refund the person is preparing.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-9-34-6 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-6
Agreement to facilitate administration
Status: in_force

Sec. 6. The city fiscal body may enter into any agreement or contract with the owner of the facility to facilitate the administration of an ordinance adopted under this chapter.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-1.1-17-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16
Department of local government finance certification of tax rates, tax levies, and budgets; public hearing requests; deadline for completion; limitations on levy for lease payments; judicial review of department action
Status: in_force

Sec. 16. (a) The department of local government finance shall certify the tax rates and tax levies for all funds of political subdivisions subject to the department of local government finance's review.

(b) For a fund of a political subdivision subject to levy limits under IC 6-1.1-18.5-3, the department of local government finance shall calculate and certify the allowable budget of the fund if the political subdivision adopts a tax levy that exceeds the estimated maximum levy limits as provided by the department of local government finance under IC 6-1.1-18.5-24.

(c) For a fund of a political subdivision subject to levy limits under IC 6-1.1-18.5-3 and for which the political subdivision adopts a tax levy that is not more than the levy limits under IC 6-1.1-18.5-3, the department of local government finance shall review the fund to ensure the adopted budget is fundable based on the unit's adopted tax levy and estimates of available revenues. If the adopted budget is fundable, the department of local government finance shall use the adopted budget as the approved appropriation for the fund for the budget year. As needed, the political subdivision may complete the additional appropriation process through IC 6-1.1-18-5 for these funds during the budget year.

(d) For a fund of the political subdivision subject to levy limits under IC 6-1.1-18.5-3 and for which the political subdivision adopts a tax levy that is not more than the levy limits under IC 6-1.1-18.5-3, if the department of local government finance has determined the adopted budget is not fundable based on the unit's adopted tax levy and estimates of available revenues, the department of local government finance shall calculate and certify the allowable budget that is fundable based on the adopted tax levy and the department's estimates of available revenues.

(e) For all other funds of a political subdivision not described in subsections (b), (c), and (d), the department of local government finance shall certify a budget for the fund.

(f) Except as provided in section 16.1 of this chapter, the department of local government finance is not required to hold a public hearing before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, tax rate, or tax levy under this section.

(g) Except as provided in subsection (l), IC 20-46, or IC 6-1.1-18.5, the department of local government finance may not increase a political subdivision's budget by fund, tax rate, or tax levy to an amount which exceeds the amount originally fixed by the political subdivision. However, if the department of local government finance determines that IC 5-3-1-2.3(b) applies to the tax rate, tax levy, or budget of the political subdivision, the maximum amount by which the department may increase the tax rate, tax levy, or budget is the amount originally fixed by the political subdivision, and not the amount that was incorrectly published or omitted in the notice described in IC 5-3-1-2.3(b). The department of local government finance shall give the political subdivision notification electronically in the manner prescribed by the department of local government finance specifying any revision, reduction, or increase the department proposes in a political subdivision's tax levy or tax rate. The political subdivision has ten (10) calendar days from the date the political subdivision receives the notice to provide a response electronically in the manner prescribed by the department of local government finance. The response may include budget reductions, reallocation of levies, a revision in the amount of miscellaneous revenues, and further review of any other item about which, in the view of the political subdivision, the department is in error. The department of local government finance shall consider the adjustments as specified in the political subdivision's response if the response is provided as required by this subsection and shall deliver a final decision to the political subdivision. The department of local government finance may not consider any adjustments that are suggested by the political subdivision after the expiration of the ten (10) day period allowed for the political subdivision's response.

(h) The department of local government finance may not approve a levy for lease payments by a city, town, county, library, or school corporation if the lease payments are payable to a building corporation for use by the building corporation for debt service on bonds and if:

(1) no bonds of the building corporation are outstanding; or

(2) the building corporation has enough legally available funds on hand to redeem all outstanding bonds payable from the particular lease rental levy requested.

(i) The department of local government finance shall certify its action to:

(1) the county auditor;

(2) if the budget and levy of the political subdivision are being continued:

(A) the state board of accounts;

(B) the state comptroller; and

(C) the department of state revenue;

(3) the political subdivision if the department acts pursuant to an appeal initiated by the political subdivision; and

(4) a taxpayer that owns property that represents at least ten percent (10%) of the taxable assessed valuation in the political subdivision.

(j) The following may petition for judicial review of the final determination of the department of local government finance under subsection (i):

(1) If the department acts under an appeal initiated by a political subdivision, the political subdivision.

(2) A taxpayer that owns property that represents at least ten percent (10%) of the taxable assessed valuation in the political subdivision.

The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (i).

(k) The department of local government finance is expressly directed to complete the duties assigned to it under this section as follows:

(1) Not later than December 31 of the year preceding that budget year, unless subdivision (2) applies.

(2) Not later than January 15 of the budget year if any of the following are true:

(A) A taxing unit in a county intends to issue debt after December 1 in the year preceding the budget year and has indicated its intent to issue debt after December 1 in the year preceding the budget year as specified in section 5 of this chapter.

(B) A taxing unit intends to file a shortfall appeal under IC 6-1.1-18.5-16 and has indicated its intent to file a shortfall appeal as specified in section 5 of this chapter.

(C) The deadline for a city in the county to fix the budget, tax rate, and tax levy has been extended, in accordance with section 5.2 of this chapter, due to the executive's veto of the ordinance fixing the budget, tax rate, and tax levy.

(l) Subject to the provisions of all applicable statutes, and notwithstanding IC 6-1.1-18-1, the department of local government finance shall, unless the department finds extenuating circumstances, increase a political subdivision's tax levy to an amount that exceeds the amount originally advertised or adopted by the political subdivision if:

(1) the increase is requested in writing by the officers of the political subdivision;

(2) the request includes:

(A) the corrected budget, tax rate, or levy, as applicable; and

(B) the time and place of the meeting described in subdivision (4);

(3) the political subdivision publishes the requested increase on the department's advertising website;

(4) the political subdivision adopts the needed changes to its budget, tax levy, or rate in a public meeting of the governing body; and

(5) notice is given to the county fiscal body of the department's correction.

The political subdivision shall publish notice of the meeting described in subdivision (4) on the Indiana transparency website in the manner prescribed by the department not later than forty-eight (48) hours (excluding weekends and holidays) before the meeting. If the department increases a levy beyond what was advertised or adopted under this subsection, it shall, unless the department finds extenuating circumstances, reduce the certified levy affected below the maximum allowable levy by the lesser of five percent (5%) of the difference between the advertised or adopted levy and the increased levy, or one hundred thousand dollars ($100,000).

(m) If the department of local government finance has determined that the proposed tax levy for a political subdivision's budget exceeds the permissible tax levy for the political subdivision under section 23 of this chapter, the department of local government finance shall calculate and certify the allowable tax levy and tax rate for the political subdivision based on the provisions in section 23 of this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-24.5; 6-1-46-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.7; P.L.35-1990, SEC.7; P.L.35-1994, SEC.2; P.L.85-1995, SEC.3; P.L.86-1995, SEC.5; P.L.49-1996, SEC.4; P.L.50-1996, SEC.9; P.L.90-2002, SEC.156; P.L.256-2003, SEC.15; P.L.228-2005, SEC.21; P.L.2-2006, SEC.38; P.L.154-2006, SEC.44; P.L.169-2006, SEC.9; P.L.1-2007, SEC.42; P.L.146-2008, SEC.160; P.L.182-2009(ss), SEC.123; P.L.137-2012, SEC.26; P.L.218-2013, SEC.2; P.L.183-2014, SEC.21; P.L.149-2016, SEC.23; P.L.184-2016, SEC.11; P.L.257-2019, SEC.47; P.L.159-2020, SEC.24; P.L.38-2021, SEC.27; P.L.9-2024, SEC.169; P.L.68-2025, SEC.56.
Ind. Code § 6-3.5-4-7.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-7.5
Expired
Status: repealed

As added by P.L.114-2021, SEC.3. Amended by P.L.236-2023, SEC.71. Expired 12-31-2023 by P.L.236-2023, SEC.71.
Ind. Code § 6-9-7-7 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-7-b
Innkeeper's tax fund; expenditures; advisory commission; bonding
Status: in_force

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

Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that is not more than five percent (5%).

(b) Money in the innkeeper's tax fund shall be distributed as follows:

(1) Forty percent (40%) shall be distributed to the commission to carry out its purposes, including making any distributions or payments to the Lafayette - West Lafayette Convention and Visitors Bureau, Inc.

(2) Ten percent (10%) shall be distributed to a community development corporation that serves a metropolitan area in the county that includes:

(A) Lafayette; and

(B) West Lafayette;

for the community development corporation's use in tourism, recreation, and economic development activities.

(3) Ten percent (10%) shall be distributed to Historic Prophetstown to be used by Historic Prophetstown for carrying out its purposes.

(4) Ten percent (10%) shall be distributed to the Wabash River Enhancement Corporation to assist the Wabash River Enhancement Corporation in carrying out its purposes.

(5) The following amounts shall be distributed to the department of natural resources for the development of projects in the state park on the Wabash River, including its tributaries:

(A) For distributions in calendar year 2023, ten percent (10%).

(B) For distributions in calendar year 2024, nine percent (9%).

(C) For distributions in calendar year 2025, eight percent (8%).

(D) For distributions in calendar year 2026, seven percent (7%).

(E) For distributions in calendar year 2027, six percent (6%).

(F) For distributions in calendar year 2028, five percent (5%).

(G) For distributions in calendar year 2029, four percent (4%).

(H) For distributions in calendar year 2030, three percent (3%).

(I) For distributions in calendar year 2031, two percent (2%).

(J) For distributions in calendar year 2032, one percent (1%).

(K) For distributions after calendar year 2032, zero percent (0%).

The department of natural resources is not required to provide additional state resources to the state park described in this subdivision as a result of the reduction of revenue set forth in this subdivision.

(6) The following amounts shall be distributed to the county fiscal body for the purposes set forth in subsection (c):

(A) For distributions in calendar year 2023, zero percent (0%).

(B) For distributions in calendar year 2024, one percent (1%).

(C) For distributions in calendar year 2025, two percent (2%).

(D) For distributions in calendar year 2026, three percent (3%).

(E) For distributions in calendar year 2027, four percent (4%).

(F) For distributions in calendar year 2028, five percent (5%).

(G) For distributions in calendar year 2029, six percent (6%).

(H) For distributions in calendar year 2030, seven percent (7%).

(I) For distributions in calendar year 2031, eight percent (8%).

(J) For distributions in calendar year 2032, nine percent (9%).

(K) For distributions after calendar year 2032, ten percent (10%).

(7) Twenty percent (20%) shall be distributed as determined by the county fiscal body.

(c) Amounts distributed to the county fiscal body under subsection (b)(6) may only be used for tourism or quality of life purposes, including:

(1) mixed use development projects;

(2) quality public spaces;

(3) multiple transportation options;

(4) multiple housing options;

(5) revitalization of historic, blighted, or vacant properties;

(6) arts, culture, and creativity; and

(7) recreation and green spaces.

(d) An advisory commission consisting of the following members is established:

(1) The director of the department of natural resources or the director's designee.

(2) The public finance director or the public finance director's designee.

(3) A member appointed by the Indiana cultural commission.

(4) A member appointed by Historic Prophetstown.

(5) A member appointed by the community development corporation described in subsection (b)(2).

(6) A member appointed by the Wabash River Enhancement Corporation.

(7) A member appointed by the commission.

(8) A member appointed by the county fiscal body.

(9) A member appointed by the town board of the town of Battleground.

(10) A member appointed by the mayor of the city of Lafayette.

(11) A member appointed by the mayor of the city of West Lafayette.

(e) The following apply to the advisory commission:

(1) The governor shall appoint a member of the advisory commission as chairman of the advisory commission.

(2) Six (6) members of the advisory commission constitute a quorum. The affirmative votes of at least six (6) advisory commission members are necessary for the advisory commission to take official action other than to adjourn or to meet to hear reports or testimony.

(3) The advisory commission shall make recommendations concerning the use of any proceeds of bonds issued to finance the development of Prophetstown State Park.

(4) Members of the advisory commission who are state employees:

(A) are not entitled to any salary per diem; and

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

(f) The Indiana finance authority may issue bonds for the development of Prophetstown State Park under IC 5-1.2-6.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.5; P.L.85-1993, SEC.4; P.L.178-2002, SEC.77; P.L.214-2005, SEC.27; P.L.167-2006, SEC.1; P.L.96-2008, SEC.2; P.L.1-2009, SEC.60; P.L.172-2011, SEC.100; P.L.229-2011, SEC.96; P.L.6-2012, SEC.59; P.L.189-2018, SEC.62; P.L.122-2021, SEC.1; P.L.104-2022, SEC.35; P.L.236-2023, SEC.93; P.L.152-2026, SEC.74.
Ind. Code § 6-9-35-2 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-2
Application of definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.6-11-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-7
Pledges of revenue for rail projects
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. (a) This section applies to a civil taxing unit that has previously:

(1) entered into an interlocal cooperation or similar agreement;

(2) adopted an ordinance or resolution; or

(3) taken any other action;

offering to provide revenue to support and finance a rail project or rail projects (as defined under IC 36-7.5-1-13.5).

(b) The additional revenue that would otherwise be allocated to a civil taxing unit described in subsection (a) shall be withheld under section 5.5 of this chapter by the state comptroller and shall be paid by the state comptroller to the secretary-treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county and before the county auditor may allocate or distribute tax revenue under this article to any civil taxing unit in the county or counties in which the unit is located.

(c) Amounts:

(1) withheld under section 5.5 of this chapter; and

(2) transferred on behalf of a civil taxing unit under this section;

after December 31, 2018, are considered to be a payment for services provided to residents by a rail project as such services are rendered.

(d) A pledge by the northwest Indiana regional development authority of withheld or transferred revenue received under this chapter to the payment of bonds, leases, or obligations under IC 36-7.5 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 unit described in this section; or

(B) the state;

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

(e) Neither the withholding or transfer of revenue nor the pledge of revenue withheld or transferred under this chapter 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 withheld or 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).

(f) All:

(1) agreements;

(2) ordinances or resolutions; and

(3) proceedings had and actions described in this chapter;

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 April 30, 2019.

As added by P.L.189-2018, SEC.61. Amended by P.L.259-2019, SEC.11; P.L.9-2024, SEC.195.
Ind. Code § 6-3.6-3-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-12
Ordinance containing tax rate that exceeds a maximum allowable tax rate
Status: in_force

Effective 7-1-2028.

Sec. 12. (a) This section applies to an ordinance adopted under this article after June 30, 2028.

(b) This subsection applies only to an ordinance adopted between January 1 and August 2 of a calendar year or October 2 and December 31 of a calendar year. If an adopting body adopts an ordinance to impose a local income tax under:

(1) IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(4);

(2) IC 6-3.6-6-22; or

(3) IC 6-3.6-7;

that exceeds the applicable maximum tax rate or applicable maximum aggregate tax rate allowable pursuant to IC 6-3.6-6-2, IC 6-3.6-6-22, or IC 6-3.6-7, the department of local government finance shall notify the adopting body and county fiscal officer or municipal fiscal officer, as applicable, not later than thirty (30) days after the adopting body submits the ordinance and information required under IC 6-3.6-6-2 that one (1) or more tax rates exceed the maximum allowable tax rate.

(c) This subsection applies only to an ordinance adopted between January 1 and August 2 of a calendar year or October 2 and December 31 of a calendar year. Not later than thirty (30) days after receiving a notification under subsection (b) from the department of local government finance, the adopting body may adopt an ordinance correcting the applicable tax rate or tax rates. The following apply to an ordinance adopted under this subsection:

(1) Any statutory requirements for an ordinance that otherwise apply to an ordinance adopted under this article to impose a local income tax rate also apply to an ordinance adopted under this subsection.

(2) If the tax rate or tax rates adopted in an ordinance adopted under this subsection still exceed a maximum allowable tax rate or maximum allowable aggregate tax rate, the ordinance adopted under this subsection shall be considered void and treated as if the adopting body did not adopt any additional ordinance under this subsection.

(3) An ordinance adopted under this subsection has the same effective date as the initial ordinance described in subsection (b).

(d) If an adopting body adopts an ordinance between August 3 and October 1 of a calendar year to impose a local income tax that exceeds a maximum allowable tax rate or rates, fails to adopt an ordinance correcting the applicable tax rate or tax rates under subsection (c), or, the ordinance is described in subsection (c)(2), the tax rate or rates will be reduced according to the following:

(1) If a tax rate or tax rates imposed pursuant to IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(4), IC 6-3.6-6-22, or IC 6-3.6-7 exceed the maximum allowable rate specified in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(4), IC 6-3.6-6-22, or IC 6-3.6-7, the tax rate or tax rates that exceed the maximum allowable rate shall be reduced to the maximum allowable rate without further action by the adopting body.

(2) If the aggregate tax rates imposed pursuant to IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) exceed the maximum allowable aggregate rate in IC 6-3.6-6-2(c), the tax rates shall be reduced without any further action by the adopting body according to the following:

(A) Any portion of the aggregate tax rate that exceeds the maximum allowable rate shall first be applied by reducing the tax rate imposed under IC 6-3.6-6-2(b)(1), but may not reduce the rate below the tax rate otherwise required under this article.

(B) Any remaining portion of the aggregate tax rate that exceeds the maximum allowable rate after the reduction in clause (A) shall be applied to reduce the tax rates imposed under IC 6-3.6-6-2(b)(2) and IC 6-3.6-6-2(b)(3) in proportion to the total rates imposed under IC 6-3.6-6-2(b)(2) and IC 6-3.6-6-2(b)(3).

(3) If the tax rate or rates exceed both the maximum allowable rate specified in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) and the maximum allowable aggregate tax rate in IC 6-3.6-6-2(c), the tax rates shall first be reduced in the manner set forth in subdivision (1) before application of the reduction manner set forth in subdivision (2).

(4) Any tax rate reduction under this subsection has the same effective date as the initial ordinance described in subsection (b).

As added by P.L.157-2026, SEC.121.
Ind. Code § 6-5.5-9-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 9 / Section 6-5.5-9-3
Effect of tax under IC 6-5.5 held inapplicable or invalid
Status: in_force

Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax under this article is held inapplicable or invalid.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.34; P.L.192-2002(ss), SEC.130; P.L.1-2003, SEC.48.
Ind. Code § 6-9-30-10 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-10
Transfer of records and property
Status: reserved

Sec. 10. If an ordinance is adopted under section 4 of this chapter, all records and property of each former entity are transferred on the date the ordinance is adopted to the consolidated entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-9-21-9 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-9
Food and beverage tax receipts fund
Status: in_force

Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the civic center authority shall establish a food and beverage tax receipts fund.

(b) The authority shall deposit in this fund all amounts received under this chapter.

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

(d) Money in this fund shall be used by the authority solely to finance, construct, improve, equip, operate, maintain, and promote the use of a civic center or to renovate, equip, operate, maintain, and promote the use of any existing structure that may be used as a civic center. The civic center authority is authorized to enter into lease or contractual arrangements, or both, with governmental, not-for-profit, or other private entities for the purpose of operating, maintaining, and promoting the use of a civic center.

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-3.6-2-7.4 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-7.4
"County with a single voting bloc"
Status: in_force

Sec. 7.4. "County with a single voting bloc" means a county that has a local income tax council in which one (1) city that is a member of the local income tax council or one (1) town that is a member of the local income tax council is allocated more than fifty percent (50%) of the total one hundred (100) votes allocated under IC 6-3.6-3-6(d). This section expires May 31, 2028.

As added by P.L.154-2020, SEC.28. Amended by P.L.159-2021, SEC.20; P.L.137-2024, SEC.1; P.L.68-2025, SEC.98; P.L.223-2025, SEC.4; P.L.157-2026, SEC.108.
Ind. Code § 6-9-42-1 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-1
"Complex"
Status: in_force

Sec. 1. As used in this chapter, "complex" refers to a youth sports complex that:

(1) has:

(A) a multipurpose outdoor stadium with at least four thousand (4,000) seats;

(B) indoor sports facilities; and

(C) fields for baseball, soccer, softball, and lacrosse; and

(2) is located in a geographic area that has been annexed by the city before the adoption of an ordinance under section 2 of this chapter.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-6-5.5-20 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-20
Distributions to counties and taxing units; deduction by state comptroller
Status: in_force

Sec. 20. (a) On or before May 1, subject to subsections (c) and (d), the state comptroller shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of:

(1) the county's distribution percentage; multiplied by

(2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax fund in the preceding calendar year.

(b) On or before December 1, subject to subsections (c) and (d), the state comptroller shall distribute to each county auditor an amount equal to fifty percent (50%) of the product of:

(1) the county's distribution percentage; multiplied by

(2) the total commercial vehicle excise tax deposited in the commercial vehicle excise tax fund in the preceding calendar year.

(c) Before distributing the amounts under subsections (a) and (b), the state comptroller shall deduct for a county unit an amount for deposit in a state fund, as directed by the budget agency, equal to the result determined under STEP FIVE of the following formula:

STEP ONE: Separately for 2006, 2007, and 2008, determine the result of:

(A) the tax rate imposed by the county in the year for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by

(B) the aggregate tax rate imposed by the county unit and, in the case of Marion County, the health and hospital corporation in the year.

STEP TWO: Determine the sum of the STEP ONE amounts.

STEP THREE: Divide the STEP TWO result by three (3).

STEP FOUR: Determine the amount that would otherwise be distributed to the county under subsection (a) or (b), as appropriate, without regard to this subsection.

STEP FIVE: Determine the result of:

(A) the STEP THREE amount; multiplied by

(B) the STEP FOUR result.

(d) Before distributing the amounts under subsections (a) and (b), the state comptroller shall deduct for a school corporation an amount for deposit in a state fund, as directed by the budget agency, equal to the result determined under STEP FIVE of the following formula:

STEP ONE: Separately for 2006, 2007, and 2008, determine the result of:

(A) the tax rate imposed by the school corporation in the year for the tuition support levy under IC 6-1.1-19-1.5 (repealed) or IC 20-45-3-11 (repealed) for the school corporation's general fund plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund; divided by

(B) the aggregate tax rate imposed by the school corporation in the year.

STEP TWO: Determine the sum of the results determined under STEP ONE.

STEP THREE: Divide the STEP TWO result by three (3).

STEP FOUR: Determine the amount of commercial vehicle excise tax that would otherwise be distributed to the school corporation under subsection (a) or (b), as appropriate, without regard to this subsection.

STEP FIVE: Determine the result of:

(A) the STEP FOUR amount; multiplied by

(B) the STEP THREE result.

(e) The state comptroller shall calculate the distribution amount for each taxing unit in a county and, when distributing the amounts under subsections (a) and (b), furnish to each county auditor the distribution amounts calculated for each taxing unit in the county. The county auditor shall distribute the amounts to each taxing unit at the same time property taxes are apportioned and distributed.

(f) In the event that sufficient funds are not available in the commercial vehicle excise tax fund for the distributions required by subsection (a) and subsection (b)(1), the state comptroller shall transfer funds from the commercial vehicle excise tax reserve fund.

(g) The state comptroller shall, not later than July 1 of each year, furnish to each county auditor an estimate of the amounts to be distributed to the counties under this section during the next calendar year. Before August 1, each county auditor shall furnish to the proper officer of each taxing unit of the county an estimate of the amounts to be distributed to the taxing units under this section during the next calendar year and the budget of each taxing unit shall show the estimated amounts to be received for each fund for which a property tax is proposed to be levied.

(h) The taxing unit may deposit distributions received under subsections (a) and (b) in any fund maintained by the taxing unit, and the distributions may be used for any purpose allowed by law.

As added by P.L.181-1999, SEC.2. Amended by P.L.146-2008, SEC.354; P.L.182-2009(ss), SEC.241; P.L.38-2021, SEC.48; P.L.9-2024, SEC.205; P.L.120-2025, SEC.4.
Ind. Code § 6-1.1-18.5-13.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.5
Repealed
Status: repealed

As added by P.L.60-1986, SEC.2. Amended by P.L.12-1992, SEC.21; P.L.25-1995, SEC.32; P.L.90-2002, SEC.168; P.L.224-2007, SEC.26; P.L.182-2009(ss), SEC.132; P.L.119-2012, SEC.34. Repealed by P.L.203-2016, SEC.11.
Ind. Code § 6-1.1-12.1-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-18
Enhanced abatement for certain business personal property; specification of percentage amount; maximum duration; review of compliance with statement of benefits
Status: in_force

Sec. 18. (a) This section applies to a deduction provided under section 4.5 of this chapter for new personal property with respect to a statement of benefits approved after June 30, 2015.

(b) As used in this section, "business personal property" means personal property that:

(1) is otherwise subject to assessment and taxation under this article; and

(2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of income.

The term does not include mobile homes assessed under IC 6-1.1-7, personal property held as an investment, or personal property that is assessed under IC 6-1.1-8 and is owned by a public utility subject to regulation by the Indiana utility regulatory commission. However, the term does include the personal property of a telephone company or a communications service provider if that personal property meets the requirements of subdivisions (1) through (2), regardless of whether that personal property is assessed under IC 6-1.1-8 and regardless of whether the telephone company or communications service provider is subject to regulation by the Indiana utility regulatory commission.

(c) As used in this section, "new personal property" means business personal property that:

(1) a taxpayer places in service after the date the taxpayer's statement of benefits is approved by the designating body; and

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

(d) A designating body may establish an enhanced abatement schedule for a deduction described in subsection (a). An enhanced abatement schedule established under this subsection:

(1) must specify the percentage amount of the deduction for each year of the deduction; and

(2) may not exceed twenty (20) years.

(e) If a taxpayer is granted a deduction under section 4.5 of this chapter on an abatement schedule that exceeds ten (10) years through an enhanced abatement schedule established under subsection (d), the designating body shall conduct a public hearing to review the taxpayer's compliance with the statement of benefits provided to the designating body under this chapter after the tenth year of the abatement.

As added by P.L.80-2014, SEC.6.
Ind. Code § 6-1.1-20.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-2
"Eligible county"
Status: in_force

Sec. 2. As used in this chapter, "eligible county" refers to a county in which voting equipment has been damaged or destroyed in a natural disaster.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-24-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.5
Repealed
Status: repealed

As added by P.L.87-1987, SEC.7. Amended by P.L.83-1989, SEC.12; P.L.31-1994, SEC.5; P.L.39-1994, SEC.12; P.L.2-1995, SEC.26. Repealed by P.L.169-2006, SEC.83.
Ind. Code § 6-3.5-5-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-1-b
Definitions
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. 1. The following definitions apply throughout this chapter:

(1) "Adopting entity" means the adopting body specified in IC 6-3.6-3-1(a).

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

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

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

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

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

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

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

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

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

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

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

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

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

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

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7; P.L.186-2025, SEC.68; P.L.68-2025, SEC.89; P.L.186-2025, SEC.269.
Ind. Code § 6-5.5-3-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-3
Conducting business
Status: in_force

Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if:

(1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana;

(2) the office from which the employee's, representative's, or independent contractor's activities are directed or controlled is located in Indiana and a majority of the employee's, representative's, or independent contractor's service is not performed in any other taxing jurisdiction; or

(3) a contribution to the Indiana employment security fund is required under IC 22-4-2 with respect to compensation paid to the employee.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.27.
Ind. Code § 6-9-68-9 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-9
Uses of money in fund
Status: in_force

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

(1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure.

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

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-9-10.5-1.5 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-1.5
"Commission"
Status: in_force

Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter.

As added by P.L.172-2011, SEC.101.
Ind. Code § 6-8.1-9.5-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-2
Debt owed to claimant agency; agency's entitlement to debtor's refund
Status: in_force

Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt.

As added by Acts 1981, P.L.97, SEC.1.
Ind. Code § 6-1.1-23-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-4
Notice of sale
Status: in_force

Sec. 4. After a county treasurer levies upon a delinquent taxpayer's personal property, the county treasurer shall give notice of the time and place of sale. The notice shall contain a list of the property to be sold. The county treasurer shall give this notice at least ten (10) days before the date of sale. The notice shall be given by publication one (1) time in the manner prescribed in IC 6-1.1-22-4(b) and by posting one (1) notice at a public place of posting in the county courthouse.

[Pre-1975 Property Tax Recodification Citation: 6-1-53-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.55.
Ind. Code § 6-9-54-8 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-8
City food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-1.1-26-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-1.1
Filing of claim for refund; grounds for refund
Status: in_force

Sec. 1.1. (a) A person, including heirs, personal representatives, or successors, may file a claim for refund of all or a part of a property tax paid. The claim shall be filed with the county auditor on a form approved by the state board of accounts. With regard to a taxpayer filing an appeal under IC 6-1.1-15, the notice of appeal shall be treated as a claim for refund by the taxpayer filed as of the date of the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court.

(b) A claim for refund must be filed within the later of three (3) years after the tax is paid, or three (3) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year.

(c) A claim for refund must state a claim that a payment was made in excess of the taxes due as established by:

(1) a determination by the county board, board of tax review, department of local government finance, or a court, for the tax year and parcel on which the taxes were paid, and after such time as all rights of appeal have lapsed;

(2) proof of an error in the computation of interest, penalties, or delinquent taxes carried forward; or

(3) proof of an overpayment by the claimant.

(d) A taxpayer may not raise a claim under this section that must be raised under IC 6-1.1-15.

(e) A taxpayer is not entitled to a refund if the payment has been applied as a credit to later tax liabilities of the taxpayer for the property on which the tax was assessed.

As added by P.L.232-2017, SEC.27.
Ind. Code § 6-6-11-16 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-16
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79. Repealed by P.L.164-2020, SEC.12.
Ind. Code § 6-1.1-12.1-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-12
Repayment of deduction falsely obtained; appeal; calculation; distribution of repayment
Status: in_force

Sec. 12. (a) A property owner that has received a deduction under section 3, or 4.5 of this chapter is subject to the provisions of this section if the designating body adopts a resolution incorporating the provisions of this section for the economic revitalization area in which the property owner is located.

(b) If:

(1) the property owner (or, in the case of a deduction under section 4.8 of this chapter, the property owner or a tenant of the property owner) ceases operations at the facility for which the deduction was granted; and

(2) the designating body finds that the property owner obtained the deduction by intentionally providing false information concerning the property owner's plans to continue operations at the facility;

the property owner shall pay the amount determined under subsection (e) to the county treasurer.

(c) A property owner may appeal the designating body's decision under subsection (b) 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 not more than 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 a final determination that may be appealed in the same manner as other civil actions.

(d) If an appeal under subsection (c) is pending, the payment required by this section is not due until after the appeal is finally adjudicated and the property owner's liability for the payment is finally determined.

(e) The county auditor shall determine the amount to be paid by the property owner according to the following formula:

STEP ONE: For each year that the deduction was in effect, determine the additional amount of property taxes that would have been paid by the property owner if the deduction had not been in effect.

STEP TWO: Determine the sum of the STEP ONE amounts.

STEP THREE: Multiply the sum determined under STEP TWO by one and one-tenth (1.1).

(f) The county treasurer shall distribute money paid under this section on a pro rata basis to the general fund of each taxing unit that contains the property that was subject to the deduction. The amount to be distributed to the general fund of each taxing unit shall be determined by the county auditor according to the following formula:

STEP ONE: For each year that the deduction was in effect, determine the additional amount of property taxes that would have been paid by the property owner to the taxing unit if the deduction had not been in effect.

STEP TWO: Determine the sum of the STEP ONE amounts.

STEP THREE: Divide the STEP TWO sum by the sum determined under STEP TWO of subsection (e).

STEP FOUR: Multiply the amount paid by the property owner under subsection (e) by the STEP THREE quotient.

As added by P.L.85-1995, SEC.2. Amended by P.L.154-2006, SEC.35.
Ind. Code § 6-4.1-4-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-6
Penalties for failure to file return; waiver
Status: in_force

Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals:

(1) fifty cents ($0.50) per day for each day that the return is delinquent; or

(2) fifty dollars ($50);

whichever is less. The department of state revenue shall include the penalty in the inheritance tax order that it issues with respect to the decedent's estate. The person to whom the penalty is charged shall pay the penalty to the department of state revenue.

(b) The department of state revenue may waive the penalty otherwise required under subsection (a) if the department of state revenue finds that the person had a justifiable excuse for not filing the return on or before the due date.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016, SEC.4; P.L.79-2017, SEC.19.
Ind. Code § 6-1.1-21.1-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-10
Obligation to repay loan not basis to obtain excessive tax levy
Status: in_force

Sec. 10. The obligation to repay a loan made under this chapter is not a basis for the city of LaPorte to obtain an excessive tax levy.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3.1-11-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-13
"Taxpayer"
Status: in_force

Sec. 13. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and that is the owner or developer of an industrial recovery site. The term includes an assignee that is assigned some part of a credit under section 16(c) of this chapter.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1993, SEC.89; P.L.8-1996, SEC.9; P.L.74-2020, SEC.7.
Ind. Code § 6-3.1-40.9-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-7
Entitlement to credit
Status: in_force

Sec. 7. A taxpayer that makes a contribution to an affordable housing organization that is approved under section 11 of this chapter is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-1.1-42-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-11
Review of statement of benefits
Status: in_force

Sec. 11. The designating body must review the statement of benefits required under section 6 of this chapter and conduct a public hearing on the creation of the zone.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-3.6-3-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-7
Local income tax council; procedures for proposal of an ordinance; notice and public hearing; notice to affected local taxing units
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. 7. (a) This section applies to a county in which the county adopting body is a local income tax council.

(b) Before a member of the local income tax council may propose an ordinance under section 8 of this chapter, or vote on a proposed ordinance (including a proposed ordinance under section 8(e) of this chapter that is being considered by the local income tax council as a whole as required under section 9.5 of this chapter (before its expiration)), the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the public hearing will be held.

(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance or resolution to propose an ordinance.

(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.

(e) If a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit, the decision must be made, and notice must be given to the affected local taxing unit, by August 1 of a year. If a county adopting body passes an ordinance changing the allocation of local income tax revenue to a local taxing unit, the county adopting body must provide direct notice, in addition to the public notice described in subsection (b), to the affected local taxing unit within fifteen (15) days of the passage of the ordinance. The county adopting body must provide confirmation to the department of state revenue and the department of local government finance that direct notice was provided to the affected local taxing units within fifteen (15) days of the passage of the ordinance.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.10; P.L.154-2020, SEC.31; P.L.236-2023, SEC.77.
Ind. Code § 6-3.1-19-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-4
Credit carryover; carryback or refund unavailable
Status: in_force

Sec. 4. If the amount of the credit determined under section 3 of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A taxpayer is not entitled to a carryback or refund of any unused credit.

As added by P.L.125-1998, SEC.3.
Ind. Code § 6-1.1-10-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-12
Stationary or unlicensed mobile air pollution control system
Status: in_force

Sec. 12. (a) Personal property is exempt from property taxation if:

(1) it is part of a stationary or unlicensed mobile air pollution control system of a private manufacturing, fabricating, assembling, extracting, mining, processing, generating, refining, or other industrial facility;

(2) it is not primarily used in the production of property for sale;

(3) it is employed predominantly in the operation of the air pollution control system;

(4) the air pollution control system is designed and used for the improvement of public health and welfare by the prevention or elimination of air contamination caused by industrial waste or contaminants;

(5) a sanitary treatment or elimination service for the waste or contaminants is not provided by public authorities; and

(6) it is acquired for the purpose of complying with any state, local, or federal environmental quality statutes, regulations, or standards.

(b) The property that is exempt under this section includes the following personal property:

(1) Personal property that is under construction or in the process of installation and that will be used for the purposes described in subsection (a) when placed in service.

(2) Spare parts held exclusively for installation in or as part of personal property that qualifies for the exemption under this section.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.1; P.L.41-1993, SEC.10.
Ind. Code § 6-2.5-14-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-6
Duty to enforce taxpayer agreement not to participate in another amnesty program
Status: in_force

Sec. 6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-1.1-8.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-8
Reassessment by the department; local officials and vendors under contract with local officials may not reassess
Status: in_force

Sec. 8. (a) For purposes of:

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

(2) a new assessment;

the department of local government finance shall assess each industrial facility in a qualifying county.

(b) The following may not assess an industrial facility in a qualifying county:

(1) A county assessor.

(2) A township assessor.

(3) An assessing official.

(4) A vendor under contract with a county assessor or township assessor.

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

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.92; P.L.154-2006, SEC.8; P.L.112-2012, SEC.23; P.L.86-2018, SEC.39; P.L.159-2020, SEC.11.
Ind. Code § 6-9-35-6 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-6
Transmission of ordinance to state
Status: in_force

Sec. 6. If a fiscal body adopts an ordinance under section 5 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.1-38.1-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-3
"Qualified new rail infrastructure expenditures"
Status: in_force

Sec. 3. As used in this chapter, "qualified new rail infrastructure expenditures" means gross expenditures for new rail infrastructure, including:

(1) construction of new track infrastructure such as industrial leads, switches, spurs, sidings, rail loading docks, and transloading structures, and engineering and site preparation involved with servicing new customer locations;

(2) the expansion by a Class II or Class III railroad; or

(3) construction of new track infrastructure involved with servicing new customer locations located in a qualified rural county.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-7-3-19 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-19
Conditions on commencement of collection proceedings
Status: in_force

Sec. 19. The department may not commence collection proceedings under this chapter unless the department:

(1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or

(2) is notified in writing by the prosecuting attorney of the jurisdiction where the offense occurred that the prosecuting attorney does not intend to pursue criminal charges of delivery, possession, or manufacture of the controlled substance that may be subject to the tax required by this chapter.

As added by P.L.65-1996, SEC.6.
Ind. Code § 6-1.1-20.2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-6
Term of loan repayment; penalty
Status: in_force

Sec. 6. An eligible county receiving a loan under this chapter must repay the loan within seventy-two (72) months after the date on which the loan is made. No penalty may be imposed for repaying a loan before the term of the loan.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-9-10.5-5 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-5
"Person"
Status: in_force

Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1.

As added by P.L.68-1997, SEC.1.
Ind. Code § 6-1.1-12.1-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5
Real property application; filing requirements; change in property ownership; assessor review; county auditor; determination; appeal
Status: in_force

Sec. 5. (a) A property owner who desires to obtain the deduction provided by section 3 of this chapter must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. Except as otherwise provided in subsection (b) or (e), the deduction application must be filed before May 10 of the year in which the addition to assessed valuation is made.

(b) If notice of the addition to assessed valuation or new assessment for any 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 such a 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.

(2) A description of the property for which a deduction is claimed in sufficient detail to afford identification.

(3) The assessed value of the improvements before rehabilitation.

(4) The increase in the assessed value of improvements resulting from the rehabilitation.

(5) The assessed value of the new structure in the case of redevelopment.

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

(7) If the deduction application is for a deduction in a residentially distressed area, the assessed value of the improvement or new structure for which the deduction is claimed.

(8) The assessed value of the new agricultural improvement, if applicable.

(d) A deduction application filed under subsection (a) or (b) is applicable for the year in which the addition to assessed value or assessment of a new structure is made and in the following years the deduction is allowed without any additional deduction application being filed.

(e) A property owner who desires to obtain the deduction provided by section 3 of this chapter but who has failed to 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 which shall be applicable for the year filed and the subsequent years without any additional deduction application being filed for the amounts of the deduction which would be applicable to such years pursuant to section 4 of this chapter if such a deduction application had been filed in accordance with subsection (a) or (b).

(f) Subject to subsection (i), the county auditor shall act as follows:

(1) If:

(A) a determination about the number of years the deduction is allowed has been made in the resolution adopted under section 2.5 of this chapter; and

(B) an abatement schedule has been established under section 17 of this chapter;

the county auditor shall make the appropriate deduction.

(2) If:

(A) a determination about the number of years the deduction is allowed has not been made in the resolution adopted under section 2.5 of this chapter; or

(B) an abatement schedule has not been established under section 17 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 or establishing the abatement schedule, as applicable, the county auditor shall make the appropriate deduction.

(3) If the deduction application is for rehabilitation or redevelopment in a residentially distressed area, the county auditor shall make the appropriate deduction.

(g) The amount and period of the deduction provided for property by section 3 of this chapter are not affected by a change in the ownership of the property if the new owner of the property:

(1) continues to use the property 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) The township or county assessor shall include a notice of the deadlines for filing a deduction application under subsections (a) and (b) with each notice to a property owner of an addition to assessed value or of a new assessment.

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

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

As added by Acts 1977, P.L.69, SEC.1. Amended by Acts 1979, P.L.56, SEC.9; Acts 1981, P.L.72, SEC.4; Acts 1982, P.L.45, SEC.12; P.L.71-1983, SEC.6; P.L.62-1985, SEC.3; P.L.62-1986, SEC.3; P.L.74-1987, SEC.7; P.L.56-1988, SEC.7; P.L.42-1992, SEC.4; P.L.65-1993, SEC.6; P.L.4-2000, SEC.7; P.L.90-2002, SEC.122; P.L.245-2003, SEC.9; P.L.193-2005, SEC.1; P.L.146-2008, SEC.124; P.L.288-2013, SEC.13; P.L.203-2016, SEC.5; P.L.8-2022, SEC.6.
Ind. Code § 6-3-4-12 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-12
Nonresident partners; withholding rate; returns; credits for tax withheld
Status: in_force

Sec. 12. (a) Every partnership shall, at the time that the partnership pays or credits amounts to any of its nonresident partners on account of their distributive shares of partnership income, for a taxable year of the partnership, deduct and retain therefrom the amount prescribed in the withholding instructions referred to in section 8 of this chapter. Such partnership so paying or crediting any nonresident partner:

(1) shall be liable to the state of Indiana for the payment of the tax required to be deducted and retained under this section and shall not be liable to such partner for the amount deducted from such payment or credit and paid over in compliance or intended compliance with this section; and

(2) shall make return of and payment to the department monthly whenever the amount of tax due under IC 6-3 and IC 6-3.6 exceeds an aggregate amount of fifty dollars ($50) per month with such payment due on the thirtieth day of the following month, unless an earlier date is specified by section 8.1 of this chapter.

Where the aggregate amount due under IC 6-3 and IC 6-3.6 does not exceed fifty dollars ($50) per month, then such partnership shall make return and payment to the department quarterly, on such dates and in such manner as the department shall prescribe, of the amount of tax which, under IC 6-3 and IC 6-3.6, it is required to withhold. If a partnership credits a partner with pass through entity tax imposed under IC 6-3-2.1, the withholding required for that partner under this section shall be reduced by the tax credited to the partner under IC 6-3-2.1, but in no event shall the tax required to be withheld be reduced to less than zero dollars ($0).

(b) Every partnership shall, at the time of each payment made by it to the department pursuant to this section, deliver to the department a return upon such form as shall be prescribed by the department showing the total amounts paid or credited to its nonresident partners, the amount deducted therefrom in accordance with the provisions of this section, and such other information as the department may require. Every partnership making the deduction and retention provided in this section shall furnish to its nonresident partners annually, but not later than the fifteenth day of the third month after the end of its taxable year, a record of the amount of tax deducted and retained from such partners on forms to be prescribed by the department.

(c) All money deducted and retained by the partnership, as provided in this section, shall immediately upon such deduction be the money of the state of Indiana and every partnership which deducts and retains any amount of money under the provisions of IC 6-3 shall hold the same in trust for the state of Indiana and for payment thereof to the department in the manner and at the times provided in IC 6-3. Any partnership may be required to post a surety bond in such sum as the department shall determine to be appropriate to protect the state of Indiana with respect to money deducted and retained pursuant to this section.

(d) The provisions of IC 6-8.1 relating to additions to tax in case of delinquency and penalties shall apply to partnerships subject to the provisions of this section, and for these purposes any amount deducted, or required to be deducted and remitted to the department under this section, shall be considered to be the tax of the partnership, and with respect to such amount it shall be considered the taxpayer.

(e) Amounts deducted from payments or credits to a nonresident partner during any taxable year of the partnership in accordance with the provisions of this section shall be considered to be in part payment of the tax imposed on such nonresident partner for the nonresident partner's taxable year within or with which the partnership's taxable year ends. A return made by the partnership under subsection (b) shall be accepted by the department as evidence in favor of the nonresident partner of the amount so deducted for the nonresident partner's distributive share.

(f) This section shall in no way relieve any nonresident partner from the nonresident partner's obligations of filing a return or returns at the time required under IC 6-3 or IC 6-3.6, and any unpaid tax shall be paid at the time prescribed by section 5 of this chapter.

(g) Instead of the reporting periods required under subsection (a), the department may permit a partnership to file one (1) return and payment each year if the partnership pays or credits amounts to its nonresident partners only one (1) time each year. The return and payment are due on or before the fifteenth day of the fourth month after the end of the year. However, if a partnership is permitted an extension to file its income tax return under IC 6-8.1-6-1, the return and payment due under this subsection shall be allowed the same treatment as an extended income tax return with respect to due dates, interest, and penalties under IC 6-8.1-6-1.

(h) If a partnership fails to withhold and pay any amount of tax required to be withheld under this section and thereafter the tax is paid by the partners, the amounts of tax as paid by the partners shall not be collected from the partnership but it may not be relieved from liability for interest or penalty otherwise due in respect to the failure to withhold under IC 6-8.1-10.

(i) A partnership shall file a composite adjusted gross income tax return on behalf of all nonresident partners. The composite return must include each nonresident partner regardless of whether or not the nonresident partner has other Indiana source income.

(j) If a partnership does not include all nonresident partners that have distributive share income from the partnership:

(1) as determined under this article; and

(2) derived from Indiana sources;

of greater than zero dollars ($0) in the composite return, the partnership is subject to the penalty imposed under IC 6-8.1-10-2.1(j).

(k) For taxable years beginning after December 31, 2013, the department may not impose a late payment penalty on a partnership for the failure to file a return, pay the full amount of the tax shown on the partnership's return, or pay the deficiency of the withholding taxes due under this section if the partnership pays the department before the fifteenth day of the fourth month after the end of the partnership's taxable year at least:

(1) eighty percent (80%) of the withholding tax due for the current year; or

(2) one hundred percent (100%) of the withholding tax due for the preceding year.

(l) Notwithstanding subsection (a) or (i), a partnership is not required to withhold tax or file a composite adjusted gross income tax return for a nonresident partner if the partnership:

(1) is a publicly traded partnership as defined by Section 7704(b) of the Internal Revenue Code;

(2) meets the exception for partnerships under Section 7704(c) of the Internal Revenue Code; and

(3) has agreed to file an annual information return reporting the name, address, taxpayer identification number, and other information requested by the department of each unit holder.

The department may issue written guidance explaining circumstances under which limited partnerships or limited liability companies owned by a publicly traded partnership may be excluded from the withholding requirements of this section.

(m) Notwithstanding subsection (k), a partnership is subject to a late payment penalty for the failure to file a return, pay the full amount of the tax shown on the partnership's return, or pay the deficiency of the withholding taxes due under this section for any amounts of withholding tax, including any interest under IC 6-8.1-10-1, reported or paid after the due date of the return, as adjusted by any extension under IC 6-8.1-6-1.

(n) For purposes of this section, a "nonresident partner" is:

(1) an individual who does not reside in Indiana;

(2) a trust that does not reside in Indiana;

(3) an estate that does not reside in Indiana;

(4) a partnership not domiciled in Indiana;

(5) a C corporation not domiciled in Indiana; or

(6) an S corporation not domiciled in Indiana.

Formerly: Acts 1963(ss), c.32, s.412; Acts 1965, c.233, s.22; Acts 1969, c.326, s.7; Acts 1971, P.L.65, SEC.2; Acts 1973, P.L.50, SEC.4. As amended by Acts 1979, P.L.68, SEC.4; Acts 1982, P.L.49, SEC.4; P.L.2-1982(ss), SEC.10; P.L.23-1986, SEC.3; P.L.211-2007, SEC.26; P.L.137-2012, SEC.57; P.L.293-2013(ts), SEC.13; P.L.242-2015, SEC.18; P.L.181-2016, SEC.27; P.L.197-2016, SEC.26; P.L.85-2017, SEC.22; P.L.137-2022, SEC.38; P.L.1-2023, SEC.8; P.L.48-2026, SEC.2.
Ind. Code § 6-3.6-9-8.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-8.5
Transfer to state for department of state revenue's information technology modernization project
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. 8.5. (a) The budget agency shall before February 1, 2018, transfer to the state general fund from each county's trust account established under IC 6-3.6 an amount equal to:

(1) the amount of the county's certified distribution under IC 6-3.6 that is allocated to certified shares under IC 6-3.6-6 for calendar year 2017; multiplied by

(2) five-tenths of one percent (0.5%);

to reimburse the state general fund for expenditures related to the department's information technology modernization project.

(b) To the extent that the balance in a county's trust account is insufficient for the budget agency to make the entire amount of the transfer required under subsection (a) before February 1, 2018, the budget agency shall make any remaining part of the required transfer from the county's trust account in subsequent years on a schedule determined by the budget agency until the entire amount of the required transfer has been made.

As added by P.L.217-2017, SEC.67.
Ind. Code § 6-1.1-36-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-18
Repealed
Status: repealed

As added by P.L.249-2015, SEC.17. Repealed by P.L.203-2016, SEC.16.
Ind. Code § 6-3.6-7-21.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-21.5
Additional rate for Tipton County jail and related facilities; pledge for bonds; county facilities revenue fund; balance transfer to county rainy day fund
Status: in_force

Sec. 21.5. (a) This section applies only to Tipton County.

(b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to:

(1) finance the:

(A) construction, acquisition, and equipping of the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs; and

(B) improvement, renovation, remodeling, repair, and equipping of the courthouse to address security concerns and mitigate excess moisture in the courthouse;

(2) repay bonds issued or leases entered into for the purposes described in subdivision (1); and

(3) subject to subsection (i), operate and maintain facilities described in subdivision (1).

(c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of:

(1) fifteen-hundredths percent (0.15%);

(2) two-tenths percent (0.2%);

(3) twenty-five hundredths percent (0.25%);

(4) three-tenths percent (0.3%);

(5) thirty-five hundredths percent (0.35%); or

(6) four-tenths percent (0.4%).

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

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

(1) The date on which the financing for constructing, acquisition, improvement, renovation, remodeling, and equipping described in subsection (b) is completed.

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

(3) The date on which an ordinance adopted under subsection (c) is rescinded. However, this subdivision applies only if an ordinance has been adopted and is in effect under subsection (i).

The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (b)(2) may not exceed twenty (20) years.

(e) The county treasurer shall establish a county facilities revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county facilities revenue fund.

(f) Local income tax revenues derived from the tax rate imposed under this section:

(1) may be used only for the purposes described in this section;

(2) may not be considered by the department of local government finance in determining the county's maximum permissible ad valorem property tax levy limit under IC 6-1.1-18.5; and

(3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b).

(g) Tipton County possesses unique governmental and economic development challenges and opportunities due to:

(1) the county's heavy agricultural base;

(2) deficiencies in the current county jail, including:

(A) overcrowding;

(B) lack of program and support space for efficient jail operations;

(C) inadequate line of sight supervision of inmates, due to current jail configuration;

(D) lack of adequate housing for an increasing female inmate population and inmates with special needs;

(E) lack of adequate administrative space; and

(F) increasing maintenance demands and costs resulting from having aging facilities;

(3) the presence of a large industrial employer that offers the opportunity to expand the income tax base; and

(4) the presence of the historic Tipton County jail and sheriff's home, listed on the National Register of Historic Places.

The use of local income tax revenue as provided in this section is necessary for the county to provide adequate jail facilities in the county and to maintain low property tax rates essential to economic development. The use of local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, remodeling, and equipping described in subsection (b), rather than the use of property taxes, promotes those purposes.

(h) Money accumulated from the local income tax rate imposed under this section after:

(1) the redemption of bonds issued;

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

(3) the termination of the tax under this section;

shall be transferred to the county rainy day fund under IC 36-1-8-5.1.

(i) Before revenues from a tax under this section may be used for the purposes described in subsection (b)(3), the county council must adopt an ordinance that:

(1) specifically authorizes the revenue to be used for those purposes; and

(2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (b)(1) through (b)(2) are completed.

As added by P.L.197-2016, SEC.62. Amended by P.L.184-2018, SEC.7.
Ind. Code § 6-2.5-8-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-8
Exemption certificates
Status: in_force

Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail and use taxes, may issue an exemption certificate to the seller instead of paying the tax. Except as provided in subsection (c), the person shall issue the certificate on forms and in the manner prescribed by the department on the department's website. A seller accepting a proper exemption certificate under this section has no duty to collect or remit the state gross retail or use tax on that purchase.

(b) The following are the only persons authorized to issue exemption certificates:

(1) Retail merchants, wholesalers, and manufacturers, who are registered with the department under this chapter.

(2) Persons who are exempt from the state gross retail tax under IC 6-2.5-4-5 and who receive an exemption certificate from the department.

(3) Other persons who are exempt from the state gross retail tax with respect to any part of their purchases.

(c) Organizations that are exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26 and that are registered with the department pursuant to IC 6-2.5-5-25(c) shall be electronically issued an exemption certificate by the department.

(d) The department may also allow a person to issue a blanket exemption certificate to cover exempt purchases over a stated period of time. The department may impose conditions on the use of the blanket exemption certificate and restrictions on the kind or category of purchases that are exempt.

(e) A seller that accepts an incomplete exemption certificate under subsection (a) is not relieved of the duty to collect gross retail or use tax on the sale unless the seller obtains:

(1) a fully completed exemption certificate; or

(2) the relevant data to complete the exemption certificate;

within ninety (90) days after the sale.

(f) If a seller has accepted an incomplete exemption certificate under subsection (a) and the department requests that the seller substantiate the exemption, within one hundred twenty (120) days after the department makes the request the seller shall:

(1) obtain a fully completed exemption certificate; or

(2) prove by other means that the transaction was not subject to state gross retail or use tax.

(g) A power subsidiary (as defined in IC 6-2.5-1-22.5) or a person selling the services or commodities listed in IC 6-2.5-4-5 who accepts an exemption certificate issued by the department to a person who is exempt from the state gross retail tax under IC 6-2.5-4-5 is relieved from the duty to collect state gross retail or use tax on the sale of the services or commodities listed in IC 6-2.5-4-5 until notified by the department that the exemption certificate has expired or has been revoked. If the department notifies a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 that a person's exemption certificate has expired or has been revoked, the power subsidiary or person selling the services or commodities listed in IC 6-2.5-4-5 shall begin collecting state gross retail tax on the sale of the services or commodities listed in IC 6-2.5-4-5 to the person whose exemption certificate has expired or been revoked not later than thirty (30) days after the date of the department's notice. An exemption certificate issued by the department to a person who is exempt from the state gross retail tax under IC 6-2.5-4-5 remains valid for that person regardless of any subsequent one (1) for one (1) meter number changes with respect to that person that are required, made, or initiated by a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5, unless the department revokes the exemption certificate. Within thirty (30) days after the final day of each calendar year quarter, a power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 shall report to the department any meter number changes made during the immediately preceding calendar year quarter and distinguish between the one (1) for one (1) meter changes and the one (1) for multiple meter changes made during the calendar year quarter. A power subsidiary or a person selling the services or commodities listed in IC 6-2.5-4-5 shall maintain records sufficient to document each one (1) to one (1) meter change. A person may request the department to reissue an exemption certificate with a new meter number in the event of a one (1) to one (1) meter change. Except for a person to whom a blanket utility exemption applies, any meter number changes not involving a one (1) to one (1) relationship will no longer be exempt and will require the person to submit a new utility exemption application for the new meters. Until an application for a new meter is approved, the new meter is subject to the state gross retail tax and the power subsidiary or the person selling the services or commodities listed in IC 6-2.5-4-5 is required to collect the state gross retail tax from the date of the meter change.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.145-2007, SEC.8; P.L.242-2015, SEC.14; P.L.159-2021, SEC.7; P.L.137-2022, SEC.32; P.L.1-2025, SEC.97.
Ind. Code § 6-1.1-6.8-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-11
Assessment rate
Status: in_force

Sec. 11. (a) Except as provided in subsection (b), land that is classified under this chapter as cemetery land shall be assessed at one dollar ($1) per acre for general property taxation purposes.

(b) A cemetery that is less than one (1) acre shall be assessed in the amount of one dollar ($1).

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-43-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 43 / Section 6-1.1-43-4
Restoration of incentive
Status: in_force

Sec. 4. If an economic development incentive is forfeited under section 3 of this chapter, the economic development incentive may not be restored to the recipient until the entity awarding the economic development incentive determines that the recipient is in compliance with the proposed or promised wage and benefit levels.

As added by P.L.60-1997, SEC.1.
Ind. Code § 6-3.6-7-18 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-18
Pulaski County; additional rate for jail, courthouse, and justice center
Status: in_force

Sec. 18. (a) This section applies only to Pulaski County.

(b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2020.

(c) For calendar years beginning after December 31, 2020, and before January 1, 2036, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed under this subsection expires December 31, 2035.

(d) This subsection applies in the 2020 calendar year. Revenue from a tax imposed under this section may be used only for the purposes of paying the costs of operating and maintaining a jail and justice center.

(e) For calendar years beginning after December 31, 2020, revenue from a calendar year under this section may be used only for the purposes of paying costs of renovating a courthouse or a justice center.

As added by P.L.243-2015, SEC.10. Amended by P.L.153-2020, SEC.1.
Ind. Code § 6-9-55-4 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-4
Taxable transactions; exemption
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 a food or beverage is furnished, prepared, or served:

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-3.6-2-14.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-14.5
"Regional jail"
Status: in_force

Sec. 14.5. "Regional jail" has the meaning set forth in IC 11-12-5.5-1.

As added by P.L.239-2019, SEC.5.
Ind. Code § 6-1.1-19-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-11
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.4. Amended by P.L.1-1990, SEC.73. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-9-35-12 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-12
Tax revenue distributions
Status: in_force

Sec. 12. (a) As long as there are any current or future obligations owed by the capital improvement board to the authority or any state agency under a lease or other agreement entered into between the capital improvement board and the authority or any state agency pursuant to IC 5-1-17-26, fifty percent (50%) of the amounts received from the taxes imposed under this chapter by counties shall be paid monthly by the county treasurer, if the tax is being paid to the county treasurer, to the treasurer of state. This amount plus fifty percent (50%) of the amounts received by the state from the taxes imposed under this chapter by counties shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board or its designee upon warrants issued by the state comptroller. The remainder that is received by the state shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller. In any state fiscal year, if the total amount of the taxes imposed under this chapter by all the counties and paid to the treasurer of the capital improvement board or its designee under this subsection equals five million dollars ($5,000,000), the entire remainder of the taxes imposed by a county under this chapter during that state fiscal year shall be retained by the county treasurer or paid by the treasurer of state to the fiscal officer of the county, upon warrants issued by the state comptroller.

(b) If there are then existing no obligations of the capital improvement board described in subsection (a), the entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the state comptroller.

(c) The entire amount of the taxes paid to the treasurer of the capital improvement board or its designee under subsection (a) shall be deposited in a special fund and used only for the payment or to secure the payment of obligations of the capital improvement board described in subsection (a). If the taxes are not used for the payment or to secure the payment of obligations of the capital improvement board described in subsection (a), the taxes shall be returned by the capital improvement board to the treasurer of state who shall return the taxes to the respective counties that contributed the taxes.

(d) The entire amount received from the taxes imposed by a municipality under this chapter shall be paid monthly by the treasurer of state to the municipality's fiscal officer upon warrants issued by the state comptroller.

As added by P.L.214-2005, SEC.44. Amended by P.L.9-2024, SEC.247.
Ind. Code § 6-3.6-3-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-11
Expired
Status: repealed

As added by P.L.154-2020, SEC.35. Expired 5-31-2021 by P.L.154-2020, SEC.35.
Ind. Code § 6-1.1-20.6-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-3.5
Repealed
Status: repealed

As added by P.L.146-2008, SEC.220. Repealed by P.L.182-2009(ss), SEC.465.
Ind. Code § 6-1.1-21.2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-6
"Governing body"
Status: in_force

Sec. 6. As used in this chapter, "governing body" means the following:

(1) For an allocation area created under IC 6-1.1-39, the fiscal body of the county (as defined in IC 36-1-2-6).

(2) For an allocation area created under IC 8-22-3.5, the commission (as defined in IC 8-22-3.5-2).

(3) For an allocation area created under IC 36-7-14, the redevelopment commission.

(4) For an allocation area created under IC 36-7-14.5, the redevelopment authority.

(5) For an allocation area created under IC 36-7-15.1, the metropolitan development commission.

(6) For an allocation area created under IC 36-7-30, the military base reuse authority.

(7) For an allocation area created under IC 36-7-30.5, the military base development authority.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.234.
Ind. Code § 6-3-6-1 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-1
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.601; Acts 1965, c.233, s.25; Acts 1969, c.326, s.9; Acts 1971, P.L.64, SEC.5. As amended by Acts 1977(ss), P.L.4, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-1205 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1205
Criminal proceedings; precedence
Status: in_force

Sec. 1205. All criminal proceedings arising under this chapter have precedence in court over all other cases, excepting cases in which the state or public is a moving party.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.291-1985, SEC.8.
Ind. Code § 6-3-4.5-9 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-9
Partnership level audit; final federal adjustments; election by an audited partnership; consent to Indiana law
Status: in_force

Sec. 9. (a) Partnerships and partners shall report final federal adjustments arising from a partnership level audit or an administrative adjustment request and make payments as required under this section.

(b) Final federal adjustments subject to the requirements of this section, except those subject to a properly made election under subsection (c), shall be reported as follows:

(1) Not later than the applicable deadline, the partnership shall:

(A) file an amended partnership return for the review year and any other taxable year affected by the final federal adjustments with the department as provided in section 8 of this chapter and provide any other information required by the department;

(B) notify each of its direct partners of their distributive share of the final federal adjustments as provided in section 8 of this chapter for all affected taxable years for which the partnership filed an amended partnership return by an amended statement or a report in the form and manner prescribed by the department;

(C) file an amended composite return for direct partners and an amended withholding return for direct partners for the review year and any affected taxable years as otherwise required by IC 6-3-4-12 or IC 6-5.5-2-8 and pay any tax due for the taxable years; and

(D) if the partnership is an electing entity, file an amended return under IC 6-3-2.1 for the review year and any affected taxable year and pay any tax due for the taxable year.

(2) Each direct partner that is subject to tax under this article, IC 6-3.6, or IC 6-5.5 shall, on or before the applicable deadline:

(A) file an amended return as provided in section 8 of this chapter reporting their distributive share of the adjustments reported to them under subdivision (1)(B) for the taxable year in which affected taxable year attributes would be reported by the direct partner as provided in section 8 of this chapter; and

(B) pay any additional amount of tax due as if final federal partnership adjustments had been properly reported, less any credit for related amounts paid or withheld and remitted on behalf of the direct partner.

(3) Each tiered partner shall treat any final federal partnership adjustments under this section in a manner consistent with the treatment of tiered partners under section 8 of this chapter.

(c) Except as provided in subsection (d), an audited partnership making an election under this subsection shall:

(1) not later than the applicable deadline, file an amended partnership return for the review year and for any other affected taxable year elected by the audited partnership, including information as required by the department, and notify the department that it is making the election under this subsection; and

(2) not later than ninety (90) days after the applicable deadline, pay an amount, determined as follows, in lieu of taxes owed by its direct or indirect partners:

(A) Exclude from final federal adjustments the distributive share of these adjustments reported to a direct exempt partner that is not unrelated business income.

(B) For the total distributive shares of the remaining final federal adjustments reported to direct corporate partners and to direct exempt partners, apportion and allocate such adjustments as provided under IC 6-3-2-2 or IC 6-3-2-2.2 (in the case of the adjusted gross income tax) or IC 6-5.5-4 (in the case of the financial institutions tax), and multiply the resulting amount by the tax rate for the taxable year under IC 6-3-2-1(c), IC 6-3-2-1.5 (before its expiration), or IC 6-5.5-2-1, as applicable.

(C) For the total distributive shares of the remaining final federal adjustments reported to nonresident direct partners other than tiered partners or corporate partners, determine the amount of such adjustments which is Indiana source income under IC 6-3-2-2 or IC 6-3-2-2.2, and multiply the resulting amount by the tax rate under IC 6-3-2-1(b), and if applicable IC 6-3.6. If a partnership is unable to determine whether a nonresident is subject to tax under IC 6-3.6, or to determine in what county the nonresident is subject to tax under IC 6-3.6, tax shall also be imposed at the highest rate for which a county imposes a tax under IC 6-3.6 for the taxable year.

(D) For the total distributive shares of the remaining final federal adjustments reported to tiered partners:

(i) determine the amount of any adjustment that is of a type that it would be subject to sourcing in Indiana under IC 6-3-2-2, IC 6-3-2-2.2, or IC 6-5.5-4, as applicable, and determine the portion of this amount that would be sourced to Indiana;

(ii) determine the amount of any adjustment that is of a type that it would not be subject to sourcing to Indiana by a nonresident partner under IC 6-3-2-2, IC 6-3-2-2.2, or IC 6-5.5-4, as applicable;

(iii) determine the portion of the amount determined under item (ii) that can be established, as prescribed by the department by rule under IC 4-22-2, to be properly allocable to nonresident indirect partners or other partners not subject to tax on the adjustments; and

(iv) multiply the sum of the amounts determined in items (i) and (ii) reduced by the amount determined in item (iii) by the highest combined rate for the taxable year under IC 6-3-2-1(b) and IC 6-3.6 for any county, the rate under IC 6-3-2-1(c), or the rate under 6-5.5-2-1 for the taxable year, whichever is highest.

(E) For the total distributive shares of the remaining final federal adjustments reported to resident individual, estate, or trust direct partners, multiply that amount by the tax rate under IC 6-3-2-1(b) and IC 6-3.6. If a partnership does not reasonably ascertain the county of residence for an individual direct partner, the rate under IC 6-3.6 for that partner shall be treated as the highest rate imposed in any county under IC 6-3.6 for the taxable year.

(F) Add an amount equal to any credit reduction under IC 6-3-3, IC 6-3.1, and IC 6-5.5 attributable as a result of final federal adjustments.

(G) Add the amounts determined in clauses (B), (C), (D)(iv), (E), and (F). For purposes of determining interest and penalties, the due date of payment shall be the due date of the partnership's return under IC 6-3-4-10 for the taxable year, determined without regard to any extensions.

(d) Final federal adjustments subject to an election under subsection (c) shall not include:

(1) the distributive share of final federal adjustments that would constitute income derived from a partnership to any direct or indirect partner that is a corporation taxable under IC 6-3-2-1(c), IC 6-3-2-1.5 (before its expiration), or IC 6-5.5-2-1 and is considered unitary to the partnership; or

(2) any other circumstances that the department determines would result in avoidance or evasion of any tax otherwise due from one (1) or more partners under this article or IC 6-5.5.

(e) No election under subsection (c) may be made for federal audit adjustments received by the department after April 30, 2023.

(f) Notwithstanding IC 6-3-4-11, an audited partnership not otherwise subject to any reporting or payment obligations to Indiana that makes an election under subsection (c) consents to be subject to Indiana law related to reporting, assessment, payment, and collection of Indiana tax calculated under the election.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.46; P.L.138-2022, SEC.7; P.L.178-2022(ts), SEC.8; P.L.1-2023, SEC.16; P.L.201-2023, SEC.98; P.L.9-2024, SEC.188; P.L.80-2025, SEC.4; P.L.23-2026, SEC.38.
Ind. Code § 6-1.1-8-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

(1) The term "bridge company" means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge.

(2) The term "bus company" means a company (other than a street railway company) which is principally engaged in the business of transporting persons for hire by bus in or through two (2) or more townships of this state.

(3) The term "definite situs" means a permanent location in one (1) taxing district or a customary location for use in one (1) taxing district.

(4) The term "express company" means a company which is engaged in the business of transporting property by land, air, or water, and which does not itself operate the vehicles (except for terminal pickup and delivery vehicles) of transportation.

(5) The term "light, heat, or power company" means a company which is engaged in the business of furnishing light, heat, or power by electricity, gas, or steam. The term includes a utility grade solar energy installation facility.

(6) The term "pipe line company" means a company which is engaged in the business of transporting or transmitting any gas or fluid (except water) through pipes.

(7) The term "property" includes both tangible and intangible property.

(8) The term "public utility company" means a company which is subject to taxation under this chapter regardless of whether the company is operated by an individual, a partnership, an association, a corporation, a limited liability company, a fiduciary, or any other entity.

(9) The term "railroad company" means a company which owns or operates:

(i) a steam or electric railroad;

(ii) a suburban or interurban railroad;

(iii) a switching or terminal railroad;

(iv) a railroad station, track, or bridge; or

(v) a facility which is part of a railroad system.

(10) The term "railcar company" means a company (other than a railroad company) which owns or operates cars for the transportation of property on railroads.

(11) The term "sleeping car company" means a company (other than a railroad company) which owns or operates cars for the transportation of passengers on railroads.

(12) The term "solar land base rate" means the solar land base rates determined under section 24.5 of this chapter.

(13) The term "street railway company" means a company which operates a passenger transportation business principally within one (1) or more municipalities regardless of whether the transportation vehicles operate on tracks, by means of electric power transmitted through wires, or by means of automotive equipment.

(14) The term "system" means all property owned or used by a public utility company or companies and operated as one (1) unit in furnishing a public utility service.

(15) The term "telephone, telegraph, or cable company" means a company which is principally engaged in the business of communicating by electrical transmission.

(16) The term "tunnel company" means a company which owns or operates a toll tunnel.

(17) The term "unit value" means the total value of all the property owned or used by a public utility company.

(18) The term "utility grade solar energy installation facility" means a renewable utility grade solar electricity facility that is used for the purpose of generating solar electricity for resale to consumers.

(19) The term "water distribution company" means a company which is engaged in the business of selling or distributing water by pipe, main, canal, or ditch.

(20) The term "north region" means the region of the state consisting of Adams County, Allen County, Benton County, Blackford County, Carroll County, Cass County, DeKalb County, Elkhart County, Fulton County, Grant County, Howard County, Huntington County, Jasper County, Jay County, Kosciusko County, LaGrange County, Lake County, LaPorte County, Marshall County, Miami County, Newton County, Noble County, Porter County, Pulaski County, St. Joseph County, Starke County, Steuben County, Wabash County, Wells County, White County, and Whitley County.

(21) The term "central region" means the region of the state consisting of Boone County, Clay County, Clinton County, Delaware County, Fayette County, Fountain County, Franklin County, Hamilton County, Hancock County, Hendricks County, Henry County, Johnson County, Madison County, Marion County, Montgomery County, Morgan County, Owen County, Parke County, Putnam County, Randolph County, Rush County, Shelby County, Tippecanoe County, Tipton County, Union County, Vermillion County, Vigo County, Warren County, and Wayne County.

(22) The term "south region" means the region of the state consisting of Bartholomew County, Brown County, Clark County, Crawford County, Daviess County, Dearborn County, Decatur County, Dubois County, Floyd County, Gibson County, Greene County, Harrison County, Jackson County, Jefferson County, Jennings County, Knox County, Lawrence County, Martin County, Monroe County, Ohio County, Orange County, Perry County, Pike County, Posey County, Ripley County, Scott County, Spencer County, Sullivan County, Switzerland County, Vanderburgh County, Warrick County, and Washington County.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.10; Acts 1981, P.L.66, SEC.1; Acts 1982, P.L.43, SEC.1; P.L.64-1983, SEC.1; P.L.59-1985, SEC.1; P.L.8-1993, SEC.79; P.L.38-2021, SEC.8; P.L.191-2021, SEC.1.
Ind. Code § 6-6-5.5-18 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-18
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Amended by P.L.90-2002, SEC.305. Repealed by P.L.219-2007, SEC.149.
Ind. Code § 6-8.1-3-2.6 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-2.6
Certification of compliance with employee evaluation criteria
Status: in_force

Sec. 2.6. The commissioner shall certify in the report submitted under IC 6-8.1-14-3 that the department is in compliance with section 2.5 of this chapter.

As added by P.L.332-1989(ss), SEC.23.
Ind. Code § 6-3-2-3.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3.5
Exemption; fares for public transportation services
Status: in_force

Sec. 3.5. (a) For purposes of this section, "public transportation services" means the transportation of individuals for hire.

(b) All fares collected for public transportation services are exempt from the income taxes imposed by this article if the fares are received by a:

(1) public transportation corporation established under IC 36-9-4;

(2) public transit department established by ordinance under IC 36; or

(3) lessee common carrier that provides public transportation services under IC 36.

(c) Fares collected for public transportation services by a private corporation are exempt from income taxes imposed by this article if during the tax year at least eighty percent (80%) of the corporation's total regularly scheduled bus passenger vehicle route miles are within the corporation's designated regional service area. A private corporation's designated regional service area may not be greater than:

(1) the county that the private corporation designates as its principal place of business; and

(2) all counties contiguous to the county designated by the private corporation as its principal place of business.

A private corporation may choose a smaller area as its regional service area.

Formerly: Acts 1975, P.L.58, SEC.3. As amended by P.L.19-1986, SEC.14; P.L.192-2002(ss), SEC.76.
Ind. Code § 6-7-3-15 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-15
Controlled substance tax fund; establishment; administration; expenses; interest; reversion to general fund; annual appropriation
Status: in_force

Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter.

(b) The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any interest earned on money in the fund shall be credited to the fund.

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

(d) Money in the fund is annually appropriated to cover the department's administrative and enforcement expenses under this chapter and to make the distributions required by this chapter.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-1.1-18.5-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-16
Civil taxing unit appeal to department of local government finance for relief from levy limits related to revenue shortfall related to erroneous assessed valuation
Status: in_force

Sec. 16. (a) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 of this chapter if:

(1) the civil taxing unit experienced a property tax revenue shortfall that resulted from erroneous assessed valuation figures being provided to the civil taxing unit;

(2) the erroneous assessed valuation figures were used by the civil taxing unit in determining its total property tax rate; and

(3) the error in the assessed valuation figures was found after the civil taxing unit's property tax levy resulting from that total rate was finally approved by the department of local government finance.

However, a civil taxing unit may not make a request described in this subsection on account of a revenue shortfall experienced in excess of five (5) years from the date of the most recent certified budget, tax rate, and levy of the civil taxing unit under IC 6-1.1-17-16.

(b) A civil taxing unit may request permission from the department to impose an ad valorem property tax levy that exceeds the limits imposed by section 3 or 25 of this chapter, as applicable, if the civil taxing unit experienced a property tax revenue shortfall because of the payment of refunds that resulted from appeals under this article and IC 6-1.5. However, a civil taxing unit may not make a request described in this subsection on account of a revenue shortfall experienced in excess of five (5) years from the date of the most recent certified budget, tax rate, and levy of the civil taxing unit under IC 6-1.1-17-16.

(c) If the department determines that a shortfall described in subsection (a) or (b) has occurred, the department of local government finance may find that the civil taxing unit should be allowed to impose a property tax levy exceeding the limit imposed by section 3 or 25 of this chapter, as applicable. However, the maximum amount by which the civil taxing unit's levy may be increased over the limits imposed by section 3 or 25 of this chapter, as applicable, equals the remainder of the civil taxing unit's property tax levy for the particular calendar year as finally approved by the department of local government finance minus the actual property tax levy collected by the civil taxing unit for that particular calendar year.

(d) Any property taxes collected by a civil taxing unit over the limits imposed by section 3 or 25 of this chapter, as applicable, under the authority of this section may not be treated as a part of the civil taxing unit's maximum permissible ad valorem property tax levy for purposes of determining its maximum permissible ad valorem property tax levy for future years.

(e) If the department of local government finance authorizes an excess tax levy under this section, it shall take appropriate steps to insure that the proceeds are first used to repay any loan made to the civil taxing unit for the purpose of meeting its current expenses.

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.171; P.L.1-2004, SEC.23 and P.L.23-2004, SEC.25; P.L.224-2007, SEC.30; P.L.146-2008, SEC.184; P.L.182-2009(ss), SEC.136; P.L.257-2019, SEC.53; P.L.159-2020, SEC.38.
Ind. Code § 6-1.1-40-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-3
Repealed
Status: repealed

As added by P.L.62-1988, SEC.1. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-20.6-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-2
"Homestead"
Status: in_force

Sec. 2. (a) As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.

(b) The term includes a house or apartment that is owned or leased by a cooperative housing corporation (as defined in 26 U.S.C. 216(b)).

As added by P.L.246-2005, SEC.62. Amended by P.L.146-2008, SEC.215; P.L.182-2009(ss), SEC.151; P.L.257-2013, SEC.28.
Ind. Code § 6-3-7-5 — Indiana Code / Title 6 / Article 3 / Chapter 7 / Section 6-3-7-5
Independent contractor; worker's compensation election for exemption; notification of tax treatment
Status: in_force

Sec. 5. (a) As used in this section, "independent contractor" refers to a person described in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5).

(b) As used in this section, "person" means an individual, a proprietorship, a partnership, a joint venture, a firm, an association, a corporation, or other legal entity.

(c) An independent contractor who does not make an election under:

(1) IC 22-3-6-1(b)(4) or IC 22-3-6-1(b)(5) is not subject to the compensation provisions of IC 22-3-2 through IC 22-3-6; or

(2) IC 22-3-7-9(b)(2) or IC 22-3-7-9(b)(3) is not subject to the compensation provisions of IC 22-3-7;

and must file a statement with the department with supporting documentation of independent contractor status and obtain a certificate of exemption under this section.

(d) An independent contractor shall file with the department, in the form prescribed by the department, a statement providing the following information:

(1) The independent contractor's name, trade name, address, and telephone number.

(2) The independent contractor's federal identification number or Social Security number.

(3) The name and:

(A) Social Security number;

(B) federal employer identification number (FEIN); or

(C) taxpayer identification number (TIN);

of each person or entity with whom the independent contractor has contracted.

(e) Along with the statement required in subsection (d), an independent contractor shall file annually with the department documentation in support of independent contractor status before being granted a certificate of exemption. The independent contractor must obtain clearance from the department of state revenue before issuance of the certificate.

(f) An independent contractor shall pay a filing fee of five dollars ($5) with the statement required in subsection (d). The fees collected under this subsection shall be deposited into a special account in the state general fund known as the independent contractor information account. Money in the independent contractor information account is annually appropriated to the department for its use in carrying out the purposes of this section.

(g) The department shall keep each statement and supporting documentation received under this section on file and on request may verify that a certificate of exemption is on file.

(h) The certificate of exemption required by this section must be on a form prescribed and provided by the department. A certificate issued under this section is valid for one (1) year. The department shall maintain the original certificate on file.

(i) A certificate of exemption must certify the following information:

(1) That the independent contractor has worker's compensation coverage for the independent contractor's employees in accordance with IC 22-3-2 through IC 22-3-7.

(2) That the independent contractor desires to be exempt from being able to recover under the worker's compensation policy or self-insurance of a person for whom the independent contractor will perform work only as an independent contractor.

(j) The department shall provide the certificate of exemption to the person requesting it not less than seven (7) business days after verifying the accuracy of the supporting documentation. To be given effect, a certificate of exemption must be filed with the worker's compensation board of Indiana in accordance with IC 22-3-2-14.5(f) and IC 22-3-7-34.5(g).

(k) Not more than thirty (30) days after the department receives an independent contractor's statement and supporting documentation and issues a certificate of exemption, the department shall provide the independent contractor with an explanation of the department's tax treatment of independent contractors and the duty of the independent contractor to remit any taxes owed.

(l) The information received from an independent contractor's statement and supporting documentation is to be treated as confidential by the department and is to be used solely for the purposes of this section.

(m) A contractor who knowingly or intentionally causes or assists employees, including temporary employees, to file a false statement and supporting documentation of independent contractor status commits a Level 6 felony.

As added by P.L.75-1993, SEC.1. Amended by P.L.202-2001, SEC.1; P.L.158-2013, SEC.89.