Ind. Code § 6-9-3-1 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-1
Special funds board of managers; creation; members; appointment; terms
Status: in_force

Sec. 1. (a) This chapter applies to the following counties:

(1) Clark County.

(2) Floyd County.

(b) In these counties, there is created a special funds board of managers. As used in this chapter, the term "board of managers" means a special funds board of managers.

(c) Beginning January 15, 2012, the board of managers is composed of thirteen (13) members as follows plus any additional members appointed under subsection (k):

(1) Three (3) members appointed by the executive of the city of New Albany, including at least two (2) members who are:

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

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

(2) Three (3) members appointed by the executive of the city of Jeffersonville, including at least two (2) members who are:

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

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

(3) Two (2) members appointed by the legislative body of the town of Clarksville, including at least one (1) member who is:

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

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

(4) Two (2) members appointed by the executive of Floyd County, including at least one (1) member who is:

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

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

(5) Three (3) members appointed by the executive of Clark County, including at least two (2) members who are:

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

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

(d) The terms of office for the members of the board of managers are for two (2) years and end as follows:

(1) For each of the following members, the term of office ends on January 15 of each odd-numbered year:

(A) One (1) member appointed by the executive of Floyd County.

(B) One (1) member appointed by the executive of Clark County.

(C) One (1) member appointed by each of the city executives referred to in this section.

(2) For all other members, the terms of office end on January 15 of each even-numbered year.

The term of the second member appointed under subsection (c)(4) by the executive of Floyd County begins January 15, 2012.

(e) At the end of the term of a member of the board of managers, the person or body making the original appointment may reappoint a person whose term has expired or appoint a new member for a two (2) year term. If a vacancy occurs in the board of managers during a term, a successor for the vacancy shall be appointed by the person or body making the original appointment, and the successor shall serve for the remainder of the vacated term.

(f) A member of the board of managers may be removed for cause by the person or body making the original appointment.

(g) The following apply to the board of managers appointed under this section:

(1) If an entity is authorized to appoint three (3) members, not more than two (2) of the members appointed by the entity may belong to the same political party.

(2) If an entity is authorized to appoint two (2) members, the members appointed by the entity must belong to different political parties.

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

(i) A person may not be appointed as a member who has not been a resident of one (1) of the two (2) counties for a period of two (2) years immediately preceding the person's appointment.

(j) A member may receive no salary but is entitled to reimbursement for any expenses necessarily incurred in the performance of the member's duties.

(k) The board of managers must also contain a member appointed by the city executive of each city within each county (other than the cities described in subsections (c)(1) and (c)(2)).

As added by Acts 1976, P.L.23, SEC.1. Amended by Acts 1977, P.L.92, SEC.1; Acts 1982, P.L.1, SEC.9; P.L.55-1984, SEC.1; P.L.81-1985, SEC.1; P.L.8-1989, SEC.32; P.L.101-1989, SEC.1; P.L.1-1990, SEC.86; P.L.12-1992, SEC.35; P.L.170-2002, SEC.32; P.L.172-2011, SEC.96; P.L.157-2026, SEC.163.
Ind. Code § 6-9-7-5 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-5
Report by entity receiving funds
Status: in_force

Sec. 5. Any entity that receives funds under this chapter shall make a financial or other report upon request of the commission.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.3.
Ind. Code § 6-9-62-6 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-6
Imposition, payment, and collection of tax
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.230-2025, SEC.111.
Ind. Code § 6-7-1-29.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-29.1
Cigarette tax fund; annual appropriations to department of natural resources and state construction fund
Status: in_force

Sec. 29.1. (a) One-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:

(1) The amount to which subsection (d) applies is annually appropriated to the division of soil conservation for the purpose set forth in subsection (d).

(2) The remainder of one-sixth (1/6) of the money in the cigarette tax fund is annually appropriated as follows:

(A) One million eight hundred thousand dollars ($1,800,000) shall be transferred to the state construction fund (IC 7.1-4-8).

(B) The remainder is appropriated to the department of natural resources for the purposes set forth in subsections (b) and (c).

(b) The department of natural resources shall use at least two percent (2%) but not more than twenty-one percent (21%) of the money appropriated under this section for:

(1) flood control and water resource projects, including multiple-purpose reservoirs; and

(2) applied research related to technical water resource problems.

The department of natural resources may use the money to which this subsection applies to plan, design, acquire land for, or construct the projects.

(c) The department of natural resources shall use at least thirty-six percent (36%) of the money appropriated under this section to construct, reconstruct, rehabilitate, or repair general conservation facilities or to acquire land.

(d) The division of soil conservation of the Indiana state department of agriculture shall use at least forty-three percent (43%) of the money appropriated under this section for soil conservation.

As added by Acts 1977, P.L.89, SEC.2. Amended by P.L.96-1987, SEC.4; P.L.70-1991, SEC.5; P.L.80-1993, SEC.6; P.L.1-1995, SEC.52; P.L.241-2005, SEC.1; P.L.95-2016, SEC.2; P.L.108-2019, SEC.129.
Ind. Code § 6-2.5-1-16.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-16.2
"Digital audio works"
Status: in_force

Sec. 16.2. (a) "Digital audio works" means works that result from the fixation of a series of musical, spoken, or other sounds, including ringtones.

(b) As used in this section, "ringtones" means digitized sound files that:

(1) are downloaded onto a device; and

(2) may be used to alert the customer with respect to a communication.

As added by P.L.19-2008, SEC.1.
Ind. Code § 6-9-79-3 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-3
Fiscal body ability to levy tax
Status: in_force

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

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

(c) If the city fiscal body adopts an ordinance under subsection (a), the city food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

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

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-2.5-5-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-13
Intrastate telecommunication services; video, Internet access, or VOIP services; equipment
Status: in_force

Sec. 13. Transactions involving tangible personal property are exempt from the state gross retail tax, if:

(1) the property is:

(A) classified as central office equipment, station equipment or apparatus, station connection, wiring, or large private branch exchanges according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission;

(B) mobile telecommunications switching office equipment, radio or microwave transmitting or receiving equipment, including, without limitation, towers, antennae, and property that perform a function similar to the function performed by any of the property described in clause (A); or

(C) a part of a national, regional, or local headend or similar facility operated by a person furnishing video services, cable radio services, satellite television or radio services, or Internet access services; and

(2) the person acquiring the property:

(A) furnishes or sells intrastate telecommunication service in a retail transaction described in IC 6-2.5-4-6; or

(B) uses the property to furnish:

(i) video services or Internet access services; or

(ii) VOIP services.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.11; P.L.71-1993, SEC.9; P.L.182-2009(ss), SEC.177.
Ind. Code § 6-3.6-9-8.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-8.5-b
Repealed
Status: repealed

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

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

As added by P.L.217-2017, SEC.67. Repealed by P.L.68-2025, SEC.162.
Ind. Code § 6-2.5-1-25.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-25.5
"Public utility"
Status: in_force

Sec. 25.5. "Public utility" means any organization of any kind or nature that:

(1) sells electricity, gas, or water for consumption; and

(2) has the right of eminent domain or is otherwise subject to governmental regulation in any phase of its operation.

As added by P.L.137-2022, SEC.15.
Ind. Code § 6-8-13-9 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-9
"Out-of-state employee"
Status: in_force

Sec. 9. As used in this chapter, "out-of-state employee" means an individual who is:

(1) employed by an out-of-state business at any time during a disaster period; and

(2) for purposes of section 14 of this chapter, not a resident of Indiana.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-17-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-6
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.6; P.L.178-2001, SEC.3; P.L.224-2007, SEC.8; P.L.146-2008, SEC.151. Repealed by P.L.257-2019, SEC.37.
Ind. Code § 6-1.1-45-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-8
"Zone business"
Status: in_force

Sec. 8. "Zone business" has the meaning set forth in IC 5-28-15-3.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-1.1-31.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-1
"Department" defined
Status: in_force

Sec. 1. As used in this chapter "department" means the department of local government finance.

As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.227.
Ind. Code § 6-2.5-4-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-4
Renting or furnishing rooms, lodgings, or other accommodations; facilitator is retail merchant
Status: in_force

Sec. 4. (a) A person is a retail merchant making a retail transaction when the person rents or furnishes rooms, lodgings, or other accommodations, such as booths, display spaces, banquet facilities, and cubicles or spaces used for adult relaxation, massage, modeling, dancing, or other entertainment to another person:

(1) if those rooms, lodgings, or accommodations are rented or furnished for periods of less than thirty (30) days; and

(2) if the rooms, lodgings, and accommodations are located in:

(A) a hotel, motel, inn, tourist camp, tourist cabin, gymnasium, hall, coliseum, or other place, where rooms, lodgings, or accommodations are furnished for consideration; or

(B) a house, condominium, or apartment in which rooms, lodgings, or accommodations are rented or furnished for transient residential housing for consideration.

(b) Each rental or furnishing by a retail merchant under subsection (a) is a separate unitary transaction regardless of whether consideration is paid to an independent contractor or directly to the retail merchant.

(c) For purposes of this section, "consideration" includes a membership fee charged to a customer.

(d) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction if:

(1) the person is a promoter that rents a booth or display space to an exhibitor; and

(2) the booth or display space is located in a facility that:

(A) is described in subsection (a)(2); and

(B) is operated by a political subdivision (including a capital improvement board established under IC 36-10-8 or IC 36-10-9) or the state fair commission.

This subsection does not exempt from the state gross retail tax the renting of accommodations by a political subdivision or the state fair commission to a promoter or an exhibitor.

(e) The gross retail income derived from a transaction to which this section applies is equal to the total amount of consideration paid by the purchaser, including the payment of any fee (including a facilitation fee), commission, or other charge by the retail merchant (including a marketplace facilitator), except that the gross retail income does not include any taxes on the transaction that are imposed directly on the consumer.

(f) A marketplace facilitator who is considered a retail merchant under section 18 of this chapter for a transaction to which this section applies shall collect and remit innkeeper's taxes imposed under IC 6-9 on the retail transaction.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.1; P.L.85-1989, SEC.1; P.L.20-1990, SEC.7; P.L.181-2016, SEC.19; P.L.108-2019, SEC.109.
Ind. Code § 6-1.1-45-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-10
Deduction application; extension
Status: in_force

Sec. 10. (a) A taxpayer that desires to claim the deduction provided by section 9 of this chapter for a particular year shall file a certified application, on forms prescribed by the department of local government finance, with the auditor of the county where the property for which the deduction is claimed was located on the assessment date. The application may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. Except as provided in subsections (c) and (d), the application must be filed before May 15 of the assessment year to obtain the deduction.

(b) A taxpayer shall include on an application filed under this section all information that the department of local government finance and the corporation require to determine eligibility for the deduction provided under this chapter.

(c) The county auditor may grant a taxpayer an extension of not more than thirty (30) days to file the taxpayer's application if:

(1) the taxpayer submits a written application for an extension before May 15 of the assessment year; and

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

(d) An urban enterprise association created under IC 5-28-15-13, in the case of a zone business, or a district board, in the case of a district business, may by resolution waive failure to file a:

(1) timely; or

(2) complete;

deduction application under this section. Before adopting a waiver under this section, the urban enterprise association or the district board shall conduct a public hearing on the waiver.

As added by P.L.214-2005, SEC.16. Amended by P.L.211-2007, SEC.6; P.L.238-2017, SEC.16.
Ind. Code § 6-1.1-18.5-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-4.5
Levy adjustment for transfer of duties between assessors
Status: repealed

Sec. 4.5. The department of local government finance shall adjust the maximum permissible ad valorem tax levy of each county and township to reflect any transfer of duties between assessors under IC 36-2-15-5 or IC 36-6-5-2 (repealed).

As added by P.L.219-2007, SEC.54. Amended by P.L.1-2010, SEC.29.
Ind. Code § 6-9-3-3.5 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-3.5
Financial report; summary of board's activities
Status: in_force

Sec. 3.5. (a) Before January 1 of each year, the board of managers shall annually publish a financial report summarizing the income and expenses of the board of managers for the previous twelve (12) months.

(b) The report required by subsection (a) must be published two (2) times, one (1) week apart:

(1) with each publication of the report in a daily or weekly newspaper published in the English language and of general circulation in both Clark County and Floyd County; or

(2) with the first publication of the report in a newspaper described in subdivision (1) and the second publication of the report:

(A) in accordance with IC 5-3-5; and

(B) on the board's official website.

(c) Before January 1 of each year, the board of managers shall prepare a written report generally summarizing the board's activities for the previous twelve (12) months. The report shall be made available on a website maintained by the board of managers.

As added by P.L.172-2011, SEC.98. Amended by P.L.152-2021, SEC.4; P.L.1-2025, SEC.107.
Ind. Code § 6-3.1-26-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-7
"Pass through entity"
Status: in_force

Sec. 7. As used in this chapter, "pass through entity" means a:

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

(2) partnership;

(3) trust;

(4) limited liability company; or

(5) limited liability partnership.

As added by P.L.224-2003, SEC.197.
Ind. Code § 6-1.1-28-0.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.4
Multiple county property tax assessment board of appeals; appointment of members; term of appointments
Status: in_force

Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the multiple county property tax assessment board of appeals subject to the qualifications and requirements set forth in section 0.2 of this chapter.

(b) The term of a member of a multiple county property tax assessment board of appeals appointed under this section:

(1) is one (1) year; and

(2) begins January 1.

A member is eligible for reappointment.

(c) If:

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

(2) the member is not reappointed as provided in subsection (b); and

(3) a successor is not appointed as provided in subsection (a);

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

(d) Notwithstanding subsections (b) and (c), the term of an individual serving as a member on a multiple county property tax assessment board of appeals on June 30, 2025, who is not a resident of Indiana, expires July 1, 2025. The fiscal body of any county that:

(1) participates in a multiple county property tax assessment board of appeals; and

(2) appointed the member whose term expires;

shall appoint a member to serve the remainder of the individual's unexpired term.

As added by P.L.207-2016, SEC.7. Amended by P.L.85-2017, SEC.19; P.L.73-2025, SEC.2.
Ind. Code § 6-6-1.1-511 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-511
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-7-3-10 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-10
Issuance of evidence of payment; statement; term of validity; possession of taxpayer
Status: in_force

Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following:

"THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE. THE UNAUTHORIZED DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED SUBSTANCE IS A CRIME.".

(b) The evidence of payment is valid for thirty (30) days after the payment is received by the department. A person who receives delivery of, takes possession of, or manufactures a controlled substance must also have a valid evidence of payment in the person's possession.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.3.
Ind. Code § 6-1.1-21.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-1
"Qualified taxing unit"
Status: in_force

Sec. 1. As used in this chapter, "qualified taxing unit" means each of the following:

(1) A city having a population of more than twenty-six thousand (26,000) and less than twenty-eight thousand (28,000).

(2) The sanitary district of a city described in subdivision (1).

(3) The library district of a city described in subdivision (1).

(4) The school corporation located in a city described in subdivision (1).

As added by P.L.380-1987(ss), SEC.5. Amended by P.L.12-1992, SEC.23; P.L.170-2002, SEC.21; P.L.119-2012, SEC.35; P.L.104-2022, SEC.25.
Ind. Code § 6-1.1-51-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-8
"Taxpayer"
Status: in_force

Sec. 8. As used in this chapter, "taxpayer" means a business entity that:

(1) has an Indiana corporate headquarters; or

(2) is a subsidiary of a business entity with an Indiana corporate headquarters;

and that is liable under IC 6-1.1-2-4, as applied under IC 6-1.1-3 or IC 6-1.1-8, for ad valorem property taxes on abatement property.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-3-2-2.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.5
Resident persons; net operating loss; adjusted gross income
Status: in_force

Sec. 2.5. (a) This section applies to a resident person.

(b) Resident persons are entitled to a net operating loss deduction. The amount of the deduction taken in a taxable year may not exceed the taxpayer's unused Indiana net operating losses carried over to that year. A taxpayer is not entitled to carryback any net operating losses after December 31, 2011.

(c) An Indiana net operating loss equals the sum of the following:

(1) Subject to subsection (j), any separately stated net operating loss, plus each of the following, as applicable:

(A) In the case of an individual, any deductions allowable in determining the separately stated net operating loss for the taxable year, but not allowable in determining federal adjusted gross income.

(B) In the case of a separately stated net operating loss that results from an excess business loss (as defined in Section 461(l) of the Internal Revenue Code) for a taxable year beginning after December 31, 2022, the modifications required by IC 6-3-1-3.5, as set forth in subsection (d), that result in an increase of the taxpayer's Indiana adjusted gross income and that arise from federal deductions that resulted in the excess business loss.

(C) In the case of a separately stated net operating loss not described in clause (B), the modifications required by IC 6-3-1-3.5, as set forth in subsection (d). For purposes of this clause, a modification that results in an increase to a taxpayer's adjusted gross income is considered an addition, and a modification that results in a decrease to a taxpayer's adjusted gross income is considered a subtraction.

If the amount determined under this subdivision is less than zero (0), the amount is an Indiana net operating loss.

(2) Subject to subsection (j), the taxpayer's preliminary federal net operating loss for a taxable year plus the sum of the following:

(A) The application of certain modifications required by IC 6-3-1-3.5 as set forth in subsection (d). For purposes of this clause, a modification that results in an increase to a taxpayer's adjusted gross income is considered an addition, and a modification that results in a decrease to a taxpayer's adjusted gross income is considered a subtraction.

(B) In the case of an individual, any deductions allowable in determining the preliminary federal net operating loss for the taxable year, but not allowable in determining federal adjusted gross income.

If the amount determined under this subdivision is less than zero (0), the amount is an Indiana net operating loss. If the amount determined under this subdivision is equal to or greater than zero (0), the Indiana net operating loss under this subdivision is zero (0).

(3) The excess business loss deduction disallowed under IC 6-3-1-3.5(a)(29) and IC 6-3-1-3.5(f)(14).

(d) For purposes of subsection (c), the modifications that are to be applied are those modifications required under IC 6-3-1-3.5 for the same taxable year in which each net operating loss was incurred, except that the modifications do not include the modifications required under:

(1) IC 6-3-1-3.5(a)(3);

(2) IC 6-3-1-3.5(a)(4);

(3) IC 6-3-1-3.5(a)(5);

(4) IC 6-3-1-3.5(a)(36);

(5) IC 6-3-1-3.5(f)(20); and

(6) any modification required under Section 172(d) or Section 512(b) of the Internal Revenue Code that is also required under IC 6-3-1-3.5 in determining Indiana adjusted gross income.

(e) Subject to the limitations contained in subsections (g), (h), and (i), an Indiana net operating loss carryover shall be available as a deduction from the taxpayer's adjusted gross income (as defined in IC 6-3-1-3.5) in the carryover year provided in subsection (f), but not in excess of the taxpayer's adjusted gross income (as defined in IC 6-3-1-3.5) in the carryover year determined without regard to this section.

(f) Carryovers shall be determined under this subsection as follows:

(1) An Indiana net operating loss shall be an Indiana net operating loss carryover to each of the carryover years following the taxable year of the loss.

(2) An Indiana net operating loss may not be carried over for more than twenty (20) taxable years after the taxable year of the loss.

(g) Except as provided in subsection (h), the entire amount of the Indiana net operating loss for any taxable year shall be carried to the earliest of the taxable years to which (as determined under subsection (f)) the loss may be carried. The amount of the Indiana net operating loss remaining after the deduction is taken under this section in a taxable year may be carried over as provided in subsection (f). The amount of the Indiana net operating loss carried over from year to year shall be reduced to the extent that the Indiana net operating loss carryover is used by the taxpayer to obtain a deduction in a taxable year, or as required by subsection (i), until the occurrence of the earlier of the following:

(1) The entire amount of the Indiana net operating loss has been used as a deduction or reduced as required by subsection (i).

(2) The Indiana net operating loss has been carried over to each of the carryover years provided by subsection (f).

(h) An Indiana net operating loss that arises after the application of Section 512(a)(6) of the Internal Revenue Code shall be allowable only:

(1) in a taxable year in which the trade or business that generated the federal net operating loss has an adjusted gross income greater than zero (0) as determined under IC 6-3-1-3.5; and

(2) against the trade's or business's adjusted gross income;

until the federal net operating loss from the trade or business has been exhausted. When the federal net operating loss from the trade or business has been exhausted, and subject to the limitations of this section, any remaining Indiana net operating loss shall be allowable against any trade or business of the taxpayer.

(i) The following rules apply to an Indiana net operating loss:

(1) If the taxpayer had a discharge of indebtedness that is excluded from gross income under Section 108(a)(1)(A), Section 108(a)(1)(B), or Section 108(a)(1)(C) of the Internal Revenue Code, the Indiana net operating loss shall be reduced by the remainder of:

(A) the amount of discharge of indebtedness excluded from federal gross income; minus

(B) the amount of discharge of indebtedness that reduced the tax attributes under Section 108(b)(2)(D), Section 108(b)(2)(E), or Section 108(b)(2)(F) of the Internal Revenue Code or was applied for federal tax purposes under Section 108(b)(5) of the Internal Revenue Code.

(2) Any reduction in an Indiana net operating loss shall be first applied to the Indiana net operating loss for the taxable year of the discharge, and then to any Indiana net operating loss carryovers.

(3) The provisions of Section 108(d)(6) and Section 108(d)(7) of the Internal Revenue Code shall apply to any discharge of indebtedness for purposes of determining the reduction of net operating losses under this section.

(j) The following apply for purposes of calculating an Indiana net operating loss under subsection (c):

(1) An itemized deduction shall be applied first under subsection (c)(1), and any amount not applied under subsection (c)(1) to make the net operating loss equal to zero (0) shall be applied under subsection (c)(2).

(2) In the case of a modification under IC 6-3-1-3.5 required to modify a separately stated net operating loss or a preliminary federal net operating loss, the amount of the modification may not exceed the amount prescribed under IC 6-3-1-3.5 and must be applied in the following order:

(A) Against a separately stated net operating loss under subsection (c)(1)(B), but only to the extent necessary to increase the separately stated net operating loss, after application of subsection (c)(1)(A) and (c)(1)(B), to an amount not greater than zero (0).

(B) Against a separately stated net operating loss under subsection (c)(1)(C), but only to the extent necessary to increase the separately stated net operating loss to an amount not greater than zero (0).

(C) To compute a modification to a preliminary federal net operating loss under subsection (c)(2).

As added by P.L.91-1987, SEC.3. Amended by P.L.81-2004, SEC.10; P.L.182-2009(ss), SEC.192; P.L.113-2010, SEC.55; P.L.172-2011, SEC.56; P.L.239-2017, SEC.12; P.L.86-2018, SEC.70; P.L.214-2018(ss), SEC.5; P.L.234-2019, SEC.11; P.L.199-2021, SEC.4; P.L.165-2021, SEC.73; P.L.137-2022, SEC.35; P.L.1-2023, SEC.2; P.L.194-2023, SEC.12; P.L.128-2026, SEC.7.
Ind. Code § 6-7-4-5 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-5
"Open system container"
Status: in_force

Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5).

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-1.1-8-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-4
Companies within and partially outside state; tax determinations
Status: in_force

Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, the company's property which is subject to taxation under this chapter is:

(1) that property which has a definite situs in this state; and

(2) that property which does not have a definite situs either in this state or in any other state and which the department of local government finance determines is taxable in this state.

(b) To determine the value of an interstate public utility company's property which does not have a definite situs either in this state or in any other state and which is taxable in this state, the department of local government finance shall consider the value of all the company's property which does not have a definite situs and shall allocate a reasonable portion of that property to this state. The department of local government finance shall make the allocation in a manner which is fair to both the state and the company.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-9 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.11; P.L.90-2002, SEC.57.
Ind. Code § 6-9-1-6.5 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-6.5
Tourism capital investment fund
Status: in_force

Sec. 6.5. (a) As used in this section, "fund" means the tourism capital investment fund.

(b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in projects that aim to enhance and expand tourism in St. Joseph County. The board of managers shall administer the fund, including establishing an application process that provides applicants with an opportunity to acquire investment money from the board of managers.

(c) The board of managers shall establish a point scoring system that scores each application based upon a project's likelihood of successfully enhancing and expanding tourism in St. Joseph County. Investment money must be awarded on a sliding scale in proportion to a project's direct ability to generate overnight lodging in the hotel motel industry of St. Joseph County. When reviewing an application, the board of managers may consider the following criteria:

(1) A project's overall economic impact on the St. Joseph County community, including the project's ability to complement existing attractions or tourism opportunities.

(2) The scale of a project.

(3) The need for a particular project in St. Joseph County.

(4) The established or estimated timeline of a project, including a proposed date that a project will be completed.

(5) The potential for a project to provide sustainable and long term benefits.

(6) The estimated number of annual visitors the project will bring to St. Joseph County.

(7) Whether an applicant is a private-public partnership or a nonprofit organization.

(8) Any other information provided by an applicant or requested by the board of managers.

(d) The county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:

(1) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), fifty percent (50%) of the amount of revenue that is attributable to the increased tax rate.

(2) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate.

(e) In addition to subsection (d)(1) or (d)(2), as applicable, the following apply:

(1) If section 6.2 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:

(A) If the tax is imposed at a rate of six percent (6%), sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.

(B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:

(i) twenty percent (20%) of the amount of revenue that is attributable to the increased tax rate; plus

(ii) sixty percent (60%) of the amount of revenue collected as a result of a one percent (1%) rate.

(C) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one percent (1%) rate.

(2) If section 6.3 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:

(A) If the tax is imposed at a rate of six percent (6%), forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.

(B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), the sum of:

(i) five percent (5%) of the amount of revenue that is attributable to the increased tax rate; plus

(ii) forty percent (40%) of the amount of revenue collected as a result of a one percent (1%) rate.

(C) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.

(3) If section 6.4 of this chapter expires, the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the fund as follows:

(A) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of more than six percent (6%), but less than eight percent (8%), twenty-five percent (25%) of the amount of revenue that is attributable to the increased tax rate.

(B) If the county fiscal body adopts an ordinance to increase the tax rate imposed under this chapter to a rate of eight percent (8%), the amount of revenue collected as a result of a one-half of one percent (0.5%) rate.

(f) To be eligible for investment money, an applicant must do the following:

(1) The applicant must demonstrate to the board of managers that the applicant has the capability of securing an amount of the applicant's own source revenue that must be an acceptable proportion to the board of managers relative to the amount of money requested in an application submitted under this section.

(2) As specified and agreed upon by the parties, the applicant and board of managers must enter into an agreement, before the board of managers awards investment money to an applicant under this chapter, that at a minimum requires that the applicant:

(A) use the applicant's own source revenue to support the project; and

(B) refund a percentage of investment money awarded under this section if a project is discontinued.

(3) The applicant must provide the following information in an application submitted to the board of managers:

(A) A thorough plan for the project, including a detailed analysis that demonstrates the project's strengths, weaknesses, opportunities, and potential hindrances.

(B) A project's goals and a plan to achieve those goals.

(C) An overall market analysis, including the target market and expected visitor attraction.

(D) Plans to market and promote a project.

(E) A proposed budget for a project, including identifying potential funding sources or partners.

(F) Proposed benefits expected from a project, in addition to forecasted visitor attraction so that the board of managers may determine whether a project proposes a sustainable and long term benefit.

(G) Any feasability study completed to determine the need, opportunity, scope, and impact of a project.

(H) A list of all owners, equity partners, or significant operating partners affiliated with a project.

(g) Investment money awarded under this section may not be used to:

(1) pay maintenance or administrative expenses related to a project; or

(2) support projects that do not involve a local unit of government or nonprofit organization.

(h) A project that develops, expands, or improves:

(1) a sports venue;

(2) a convention facility;

(3) an arts venue;

(4) a tourist attraction;

(5) a park; or

(6) a college or university;

may qualify for investment money under this section.

As added by P.L.69-2021, SEC.7.
Ind. Code § 6-4.1-5-14 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-14
Appraisal and determination of tax due on nonresident decedent's estate; determination without court intervention
Status: reserved

Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the inheritance tax due without the intervention of a court.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-73-4 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-4
Applicable transactions
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

(4) sold with eating utensils provided by a retail merchant, including plates, knives, forks, spoons, glasses, cups, napkins, or straws (for purposes of this subdivision, a plate does not include a container or package used to transport 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.230-2025, SEC.122.
Ind. Code § 6-8.1-1-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-10
Expired
Status: repealed

As added by P.L.137-2022, SEC.83. Expired 12-31-2024 by P.L.137-2022, SEC.83.
Ind. Code § 6-2.5-5-48 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-48
Drainage water management system
Status: in_force

Sec. 48. (a) As used in this section, "drainage water management system" means a subsurface system of drainage tubing, drainage tiles, water flowgates, control valves, and related control systems designed to facilitate controlled water drainage from agricultural land used for crop production.

(b) A transaction involving a component of a drainage water management system intended for use as described in subsection (a) is exempt from the state gross retail tax if the person acquiring the component is engaged in the business of agriculture.

As added by P.L.239-2017, SEC.10.
Ind. Code § 6-9-73-9 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-9
Uses of money in fund
Status: in_force

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

(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.

(2) Economic development and tourism related purposes or facilities, including the purchase of land for economic development or tourism related purposes.

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

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-6-2.5-57 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-57
Terminal operators; reporting requirements; inventory records
Status: in_force

Sec. 57. (a) Each person operating a terminal in Indiana shall file monthly reports of operations within Indiana on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary.

(b) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-12-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-24
Expired
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-5.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.53, SEC.2. As amended by Acts 1979, P.L.56, SEC.17; P.L.90-2002, SEC.113; P.L.154-2006, SEC.20; P.L.144-2008, SEC.28; P.L.146-2008, SEC.110; P.L.1-2009, SEC.34; P.L.113-2010, SEC.24; P.L.181-2016, SEC.9. Expired 1-1-2023 by P.L.181-2016, SEC.9.
Ind. Code § 6-9-78.1-8 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-9-56-6 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-6
Duties of commission
Status: in_force

Sec. 6. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

(5) receive and approve, alter, or reject requests and proposals for funding by corporations qualified under subdivision (6);

(6) after its approval of a proposal, transfer money from the funds established under section 4(a) of this chapter, or from money transferred from those funds to the commission's treasurer under section 4(b) of this chapter, to any Indiana nonprofit corporation to promote and encourage conventions, visitors, or tourism in the county; and

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

(b) All expenses of the commission shall be paid from the funds established under section 4(a) of this chapter or from money transferred from those funds to the commission's treasurer under section 4(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6), and submit it to the county fiscal body for its review and approval. An expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

As added by P.L.236-2023, SEC.121.
Ind. Code § 6-3.6-2-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-15-b
"Resident local taxpayer"
Status: in_force

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

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

Sec. 15. "Resident local taxpayer", as it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), means any local taxpayer who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) on the date specified in IC 6-3.6-8-3. For purposes of a local income tax rate imposed by a county under IC 6-3.6-6-2(b)(4), the term means an individual who resides in the part of the county for which the county may impose a rate under IC 6-3.6-6-2(b)(4) on the date specified in IC 6-3.6-8-3.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.101; P.L.157-2026, SEC.110.
Ind. Code § 6-9-10.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-8
County promotion fund; deposit of revenue; permitted uses of revenue
Status: in_force

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

Sec. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund the difference between:

(1) the amount received under section 6 of this chapter; minus

(2) the amount deposited in the lake enhancement fund under section 7(c) of this chapter.

(b) In a county in which a commission has been established under section 9 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the county promotion fund to the commission's treasurer if the commission submits a written request for the transfer.

(c) Money in a county promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, tourism, and economic development within the county. Expenditures that may be made under this subsection include expenditures for advertising, promotional activities, trade shows, special events, and recreation, and expenditures that are authorized by IC 6-3.6-10-2 with respect to the county's additional revenue that is allocated for economic development purposes under IC 6-3.6-6-9.

As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78.
Ind. Code § 6-4.1-9-1.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-1.5
Due date for taxes when petition for redetermination of inheritance taxes filed
Status: in_force

Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a person liable for paying the inheritance tax. If any inheritance tax so imposed is not paid on or before the due date, the person liable for paying the tax shall pay interest on the delinquent tax at the rate of six percent (6%) per year from the due date until the tax is paid.

As added by Acts 1976, P.L.19, SEC.2.
Ind. Code § 6-1.1-4-21.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-21.4
Appraisal completion date and reporting requirements under county reassessment plan
Status: in_force

Sec. 21.4. (a) The appraisals of the parcels in a group under a county's reassessment plan prepared under section 4.2 of this chapter that are subject to taxation must be completed as follows:

(1) The appraisal of one-third (1/3) of the parcels shall be completed before August 1 of the year in which the group's reassessment under the county reassessment plan begins.

(2) The appraisal of two-thirds (2/3) of the parcels shall be completed before November 1 of the year in which the group's reassessment under the county reassessment plan begins.

(3) The appraisal of all the parcels shall be completed before January 1 of the year following the year in which the group's reassessment under the county reassessment plan begins.

(b) If a county assessor employs a professional appraiser or a professional appraisal firm to make real property appraisals of a group of parcels under a county's reassessment plan, the professional appraiser or appraisal firm must file appraisal reports with the county assessor by the dates set forth in subsection (a).

As added by P.L.112-2012, SEC.15. Amended by P.L.111-2014, SEC.12.
Ind. Code § 6-9-10.5-11 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-11
Investment and payment of commission funds
Status: in_force

Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission are subject to audit and supervision by the state board of accounts.

As added by P.L.172-2011, SEC.107. Amended by P.L.6-2012, SEC.60.
Ind. Code § 6-3.6-6-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-12
Allocation amount of certified shares; civil taxing units
Status: in_force

Note: This version of section amended by P.L.230-2025, SEC.82. See also following repeal of this section by P.L.145-2026, SEC.28, effective 7-1-2027, and following repeal of this section by P.L.68-2025, SEC.136, effective 7-1-2028.

Sec. 12. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties.

(b) The allocation amount of a civil taxing unit during a calendar year must be based on the amounts for the calendar year preceding the distribution year and is equal to the amount determined using the following formula:

STEP ONE: Determine the sum of the total property taxes being imposed by the civil taxing unit.

STEP TWO: Determine the sum of the following:

(A) Amounts appropriated from property taxes to pay the principal of or interest on any debenture or other debt obligation issued after June 30, 2005, other than an obligation described in subsection (c).

(B) Amounts appropriated from property taxes to make payments on any lease entered into after June 30, 2005, other than a lease described in subsection (d).

STEP THREE: Subtract the STEP TWO amount from the STEP ONE amount.

STEP FOUR: In the case of a qualifying municipality as defined in IC 6-1.1-18.5-31(d) that is located in a county described in IC 6-1.1-18.5-31(a), and only for the allocation of certified shares in 2027 and 2028, STEP THREE multiplied by seventy percent (70%).

STEP FIVE: Determine the sum of:

(A) the:

(i) STEP THREE amount; or

(ii) STEP FOUR amount in the case of a qualifying municipality as defined in IC 6-1.1-18.5-31(d) that is located in a county described in IC 6-1.1-18.5-31(a);

(B) the civil taxing unit's certified shares plus the amount distributed under section 3(a)(2) of this chapter for the previous calendar year; plus

(C) in the case of a qualifying municipality as defined in IC 6-1.1-18.5-31(d) that is located in a county described in IC 6-1.1-18.5-31(a), and only for the allocation of certified shares in 2026, the amount of the levy for the municipality's debt service and lease rental funds that was certified in 2025 multiplied by fifty-four and five-tenths percent (54.5%). This clause expires January 1, 2027.

The allocation amount is subject to adjustment as provided in IC 36-8-19-7.5.

(c) Except as provided in this subsection, an appropriation for the calendar year preceding the distribution year from property taxes to repay interest and principal of a debt obligation is not deducted from the allocation amount for a civil taxing unit if:

(1) the debt obligation was issued; and

(2) the proceeds were appropriated from property taxes;

to refund or otherwise refinance a debt obligation or a lease issued before July 1, 2005. However, an appropriation from property taxes related to a debt obligation issued after June 30, 2005, is deducted if the debt extends payments on a debt or lease beyond the time in which the debt or lease would have been payable if the debt or lease had not been refinanced or increases the total amount that must be paid on a debt or lease in excess of the amount that would have been paid if the debt or lease had not been refinanced. The amount of the deduction is the annual amount for each year of the extension period or the annual amount of the increase over the amount that would have been paid.

(d) Except as provided in this subsection, an appropriation for the calendar year preceding the distribution year from property taxes to make payments on a lease is not deducted from the allocation amount for a civil taxing unit if:

(1) the lease was issued; and

(2) the proceeds were appropriated from property taxes;

to refinance a debt obligation or lease issued before July 1, 2005. However, an appropriation from property taxes related to a lease entered into after June 30, 2005, is deducted if the lease extends payments on a debt or lease beyond the time in which the debt or lease would have been payable if the debt or lease had not been refinanced or increases the total amount that must be paid on a debt or lease in excess of the amount that would have been paid if the debt or lease had not been refinanced. The amount of the deduction is the annual amount for each year of the extension period or the annual amount of the increase over the amount that would have been paid.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.19; P.L.247-2017, SEC.20; P.L.230-2025, SEC.82.
Ind. Code § 6-3.6-5-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-3
Adoption of ordinance; imposition of tax; findings and determination of need for the tax revenue
Status: in_force

Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-10-31.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31.7
Repealed
Status: repealed

As added by P.L.57-1993, SEC.9. Amended by P.L.84-1995, SEC.2; P.L.47-1996, SEC.1; P.L.6-1997, SEC.36; P.L.90-2002, SEC.102. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-9-25-10 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-10
Repealed
Status: repealed

As added by P.L.380-1987(ss), SEC.7. Repealed by P.L.50-1994, SEC.11.
Ind. Code § 6-1.1-4-36 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-36
Repealed
Status: repealed

As added by P.L.1-2004, SEC.5 and P.L.23-2004, SEC.6. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-4-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-9
Reassessment resolution of department of local government finance; hearing; reassessment order
Status: in_force

Sec. 9. In order to maintain a just and equitable valuation of real property, the department of local government finance may adopt a resolution declaring its belief that it is necessary to reassess all or a portion of the real property located within this state. If the department of local government finance adopts a reassessment resolution and if either a township or a larger area is involved (for assessments before January 1, 2016) or one (1) or more groups of parcels under the county's reassessment plan are involved (for assessments after December 31, 2015), the department shall hold a hearing concerning the necessity for the reassessment at the courthouse of the county in which the property is located. The department of local government finance shall give notice of the time and place of the hearing in the manner provided in section 10 of this chapter. After the hearing, or if the area involved is less than a township (for assessments before January 1, 2016) or is less than one (1) group of parcels under the county's reassessment plan (for assessments after December 31, 2015), after the adoption of the resolution of the department of local government finance, the department may order any reassessment it deems necessary. The order shall specify the time within which the reassessment must be completed and the date the reassessment will become effective.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.33; P.L.112-2012, SEC.7; P.L.111-2014, SEC.11.
Ind. Code § 6-8.1-6-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-3
Date of filing
Status: in_force

Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed:

(1) in cases where it is mailed through the United States mail, on the date displayed on the post office cancellation mark stamped on the document's wrapper;

(2) in cases where it is delivered to the department in any manner other than through the United States mail, on the date on which the department physically receives the document; or

(3) in cases where a payment is made by an electronic fund transfer, on the date the taxpayer issues the payment order for the electronic fund transfer.

(b) If a document is sent through the United States mail by registered mail, certified mail, or certificate of mailing, then the date of the registration, certification, or certificate, as evidenced by any record authenticated by the United States Post Office, is considered the postmark date.

(c) If a document is mailed to the department through the United States mail and is physically received after the appropriate due date without a legible correct postmark, the person who mailed the document will be considered to have filed the document on or before the due date if the person can show by reasonable evidence to the department that the document was deposited in the United States mail on or before the due date.

(d) If a document is mailed to, but not received by, the department, the person who mailed the document will be considered to have filed the document on or before the due date if the person can show by reasonable evidence to the department that the document was deposited in the United States mail on or before the due date and if the person files with the department a duplicate document within thirty (30) days after the date the department sends notice that the document was not received.

(e) If a document is received after the deadline, the department shall consider the document to be received on time if the postmark date is up to three (3) business days (not including a day falling on Saturday, Sunday, a national legal holiday recognized by the federal government, or a statewide holiday) after the date of the deadline.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.92-1987, SEC.9; P.L.63-1988, SEC.15; P.L.211-2007, SEC.41; P.L.193-2023, SEC.3.
Ind. Code § 6-1.1-12-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-3
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.3; P.L.144-2008, SEC.11. Repealed by P.L.174-2022, SEC.14.
Ind. Code § 6-1.1-22.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-3
"Property taxes"
Status: in_force

Sec. 3. As used in this chapter, "property taxes" include special assessments.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-1.1-6.2-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-19
Liability upon withdrawal
Status: in_force

Sec. 19. (a) If land that is classified as a windbreak is withdrawn from the classification, the owner shall pay an amount equal to the lesser of:

(1) the sum of:

(A) the total property taxes that, if it were not for the classification, would have been assessed on the land during the period of classification or the ten (10) year period immediately preceding the date on which the land is withdrawn from the classification, whichever is lesser; plus

(B) interest on the property taxes at the rate of ten percent (10%) per year; or

(2) the remainder of:

(A) the withdrawal assessment of the land; minus

(B) the sum of the initial classification assessment of the land and any increase in the initial classification of the land resulting from the subsequent construction of a ditch or levee.

(b) The liability imposed by this section is a lien upon the land withdrawn from the classification. When the amount is collected, it shall be paid into the county general fund. If the amount is not paid, it shall be treated in the same manner that delinquent taxes on real property are treated.

(c) For purposes of this section, "initial classification assessment" means the assessment required under section 5 of this chapter, and "withdrawal assessment" means the assessment required under section 15 or 16 of this chapter.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-5.5-1-15 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-15
"Taxable year"
Status: in_force

Sec. 15. "Taxable year", with respect to a taxpayer, means the taxable year of the taxpayer as shown on the taxpayer's return required to be filed under the Internal Revenue Code. If a taxpayer does not file a return under the Internal Revenue Code, the taxpayer's taxable year is the calendar year.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-42-2 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-2
Adoption of ordinance imposing the tax; application of tax
Status: in_force

Sec. 2. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, a city fiscal body may adopt an ordinance to impose an excise tax, known as the youth sports complex admissions tax, for the privilege of attending an event at a complex.

(b) The admissions tax does not apply to the following:

(1) An event sponsored by an educational institution or an association representing an educational institution.

(2) An event sponsored by a religious organization.

(3) An event sponsored by a political organization.

(4) An event for which tickets are sold on a per vehicle or similar basis and not on a per person basis.

(c) If the fiscal body adopts an ordinance under subsection (a), the admissions tax applies to an event ticket purchased after:

(1) December 31 of the calendar year in which the ordinance is adopted; or

(2) a later date that is set forth in the ordinance.

(d) The tax terminates and may not be collected for events that occur after the city has satisfied any outstanding obligations described in section 7(d)(3) of this chapter.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-9-43-10 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-10
Expiration of tax
Status: in_force

Sec. 10. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.110.
Ind. Code § 6-9-18-6.7 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-6.7
Ordinance to extend the duration of the tax on lodging income in Howard County; tax rate
Status: in_force

Sec. 6.7. (a) This section applies only to Howard County.

(b) This section applies only to rooms, lodgings, or accommodations located within:

(1) an inn;

(2) a hotel; or

(3) a motel.

(c) As used in this section, "innkeeper's tax" means the tax that except as provided in this section is imposed on a person engaged in the business of renting or furnishing any rooms, lodgings, or accommodations for a duration of less than thirty (30) days.

(d) As used in this section, "person" means an individual, a corporation, a limited liability company, a partnership, a marketplace facilitator under IC 6-9-29-6, or any other legal entity.

(e) If the county fiscal body finds that:

(1) an economic development project with a capital investment of at least two billion dollars ($2,000,000,000) will be under construction in the county during the time in which the ordinance would be in effect; and

(2) the construction of the economic development project will require workers that must relocate to the county for a period of more than thirty (30) days;

the county fiscal body may adopt an ordinance to extend the thirty (30) day duration described in subsection (c) for existing or newly built inns, hotels, or motels while the ordinance is in effect.

(f) An ordinance adopted under this section does not apply to a person that, prior to January 1, 2024, rented or furnished rooms, lodgings, or accommodations that were not subject to the innkeeper's tax because the rental or furnishing period exceeded the thirty (30) day duration described in subsection (c).

(g) An ordinance adopted under this section:

(1) may not become effective until after April 30, 2024; and

(2) must expire before July 1, 2025.

(h) An ordinance adopted under this section must become effective on the first day of a month and must expire on the last day of a month.

(i) If the county fiscal body adopts an ordinance under this section, the county fiscal body shall reduce the innkeeper's tax rate for any person subject to the innkeeper's tax rate from the current rate of eight percent (8%) to the rate of six percent (6%), beginning with the month that the ordinance becomes effective and effective until the ordinance expires.

(j) Beginning with the first month after an ordinance under this section expires, the county fiscal body may return the innkeeper's tax rate for any person subject to the innkeeper's tax to a maximum rate of eight percent (8%) as described in section 3(c)(2) of this chapter.

(k) If the county fiscal body adopts an ordinance under this section, the county fiscal body shall:

(1) specify the effective date of the ordinance to provide that the ordinance does not take effect before May 1, 2024;

(2) specify that the ordinance will expire before July 1, 2025; and

(3) immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(l) If the county fiscal body does not immediately send a certified copy of the ordinance to the commissioner of the department of state revenue as required under subsection (k), the department of state revenue shall treat an extension of the duration under this section for which an innkeeper's tax is imposed as having been adopted on the later of:

(1) the first day of the month that is not less than thirty (30) days after the ordinance is sent to the commissioner of the department of state revenue; or

(2) the effective date specified in the ordinance.

The department of state revenue shall collect the tax imposed on the days subject to an ordinance adopted under this section unless the extension exceeds the maximum period allowable under this section.

(m) If an ordinance does not specify an effective date, the ordinance shall be considered effective on the earliest date allowable under this section.

As added by P.L.136-2024, SEC.32.
Ind. Code § 6-3.5-5-8.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-8.5
Credit upon sale of vehicle
Status: in_force

Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax owed for and paid during the current registration year by the owner for the vehicle that was sold. The credit may only be applied by the owner against the wheel tax owed for a vehicle that is purchased during the same registration year.

(b) An owner of a vehicle is not entitled to a refund of any part of a credit that is not used under this section.

As added by P.L.86-1983, SEC.1. Amended by P.L.256-2017, SEC.9.
Ind. Code § 6-9-4-5 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-5
Reports by not-for-profit corporations receiving funds
Status: in_force

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission.

As added by Acts 1977, P.L.92, SEC.3.
Ind. Code § 6-9-64-7 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-9-61-6 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-6
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.110.
Ind. Code § 6-9-41-15.5 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-15.5
Failure to spend money from the fund as required; ordinance voided; prohibited from adopting a new ordinance; distribution of unexpended money
Status: in_force

Sec. 15.5. (a) This section applies only if the county and city do not spend money from the county or city food and beverage tax receipts fund as required by sections 14(c) and 15(c) of this chapter.

(b) The ordinance adopted under section 5 of this chapter to impose the food and beverage tax is void and food and beverage tax revenue may not be collected after June 30, 2025. The county may not adopt a new ordinance under section 5 of this chapter after June 30, 2025.

(c) The following apply to the distribution of the unexpended money in the county food and beverage tax receipts fund and city food and beverage tax receipts fund:

(1) The:

(A) county treasurer shall certify to the county auditor the balance in the county food and beverage tax receipts fund; and

(B) city fiscal officer shall certify to the county auditor the balance in the city food and beverage tax receipts fund.

(2) After the county auditor receives the certified fund balances under subdivision (1), the county auditor shall distribute, before October 1, 2025, the money in each fund according to the ratio that the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2025 for each taxing unit in the county bears to the sum of all maximum permissible ad valorem property tax levies under IC 6-1.1-18.5 for property tax first due and payable in 2025 in the county.

As added by P.L.236-2023, SEC.107.
Ind. Code § 6-8.1-8-17 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-17
Tax warrant issued to a taxpayer who has not filed a return
Status: in_force

Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued.

(b) A taxpayer described in subsection (a) is not entitled to a demand notice under section 2(a) of this chapter that would negate the tax warrant if the taxpayer:

(1) files a tax return subsequent to the issuance of the tax warrant; and

(2) fails to remit the amount of the tax liability identified on an applicable tax return.

As added by P.L.293-2013(ts), SEC.31.
Ind. Code § 6-1.1-24-2.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-2.2
Repealed
Status: repealed

As added by P.L.87-1987, SEC.2. Amended by P.L.83-1989, SEC.4; P.L.169-2006, SEC.16. Repealed by P.L.247-2015, SEC.10.
Ind. Code § 6-1.1-12.8-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-5
Allocation area; deduction disallowed
Status: in_force

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

As added by P.L.175-2011, SEC.2.
Ind. Code § 6-1.1-26-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-6
Surplus tax fund; application of fund; schedule of excess payments; unclaimed excess payments
Status: in_force

Sec. 6. (a) Notwithstanding the other provisions of this chapter, each county treasurer shall place the portion of a tax or special assessment payment which exceeds the amount actually due, as shown by the tax duplicate or special assessment records, in a special fund to be known as the "surplus tax fund". Amounts placed in the fund shall first be applied to the taxpayer's delinquent taxes in the manner provided in IC 6-1.1-23-5(b). The taxpayer may then file a verified claim for money remaining in the surplus tax fund. The county treasurer or county auditor shall require reasonable proof of payment by the person making the claim. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the taxpayer for the amount due the taxpayer.

(b) Not less frequently than at the time of each semiannual settlement, the county treasurer shall prepare duplicate schedules of all excess payments received. The schedules shall contain the name on the tax duplicate, the amount of excess paid, and the taxing district. The county treasurer shall deliver one (1) copy of the schedule to the county auditor. Within fifteen (15) days after receiving the schedule, the county auditor shall review the schedule, and if the county auditor concurs with the schedule, the county auditor shall notify the county treasurer that the notice required under subsection (d) may be sent. The county auditor shall preserve the schedule, and if a refund is subsequently made, he shall note on the schedule and notify the county treasurer of the date and amount of the refund. In addition, when money is transferred from the surplus tax fund to the county general fund under subsection (c), the county auditor shall note the date and amount of the transfer on the schedule.

(c) If an excess payment is not claimed within the three (3) year period after November 10 of the year in which the payment was made and the county treasurer has given the written notice required under subsection (d), the county auditor shall transfer the excess from the surplus tax fund into the general fund of the county. If the county treasurer has given written notice concerning the excess under subsection (d), the excess may not be refunded under subsection (a) after the expiration of that three (3) year time period.

(d) This subsection applies only if the amount of an excess payment is more than five dollars ($5) and exceeds the amount applied under subsection (a) to property taxes that are delinquent at the time that the excess payment is transferred to the surplus tax fund. Not later than forty-five (45) days after receiving the notification from the county auditor under subsection (b), the county treasurer shall give the taxpayer who made the excess payment written notice that the taxpayer may be entitled to a refund. The notice shall be mailed to the last known address of the taxpayer as listed on the tax duplicate or the most current record of the county treasurer. The notice must contain at least the following information:

(1) A statement that the taxpayer may be entitled to a refund because the taxpayer made an excess payment.

(2) The amount of the refund.

(3) Instructions on how to claim the refund.

(4) The date before which the refund must be claimed under subsection (c).

(5) An explanation that the amount of the refund will be reduced by any amount applied to property taxes that are delinquent.

[Pre-1975 Property Tax Recodification Citations: 6-1-58-3 part; 6-1-58-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.14; P.L.44-1992, SEC.2; P.L.38-1998, SEC.6.
Ind. Code § 6-1.1-52-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-6
Establishment of deferral program by county ordinance
Status: in_force

Sec. 6. (a) A county fiscal body may adopt an ordinance to establish a homestead property tax deferral program to be administered by the county treasurer as provided in this chapter.

(b) An ordinance adopted under this section must apply to all of the territory of the county and allow a qualified individual to apply for and receive deferral of the qualified individual's homestead property tax liability as set forth in this chapter.

(c) For a homestead property tax deferral program to be first applicable to property taxes first due and payable in a particular calendar year, the county fiscal body must adopt the ordinance to establish the homestead property tax deferral program not later than November 1 of the immediately preceding calendar year.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-14-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-8
Review equalization order by department of local government finance; hearing; determination; appeal
Status: in_force

Sec. 8. (a) If a petition for review of an equalization order is filed with a county auditor under section 7 of this chapter, the county auditor shall immediately mail a certified copy of the petition and any information relevant to the petition to the department of local government finance. Within a reasonable period of time, the department of local government finance shall fix a date for a hearing on the petition. The hearing shall be held in the county to which the equalization order has been directed. At least three (3) days before the date fixed for the hearing, the department of local government finance shall give notice of the hearing by mail to the township assessor (if any) and the county assessor whose assessment is affected by the order and to the first ten (10) taxpayers whose names appear on the petition for review at the addresses listed by those taxpayers on the petition. In addition, the department of local government finance shall give the notice, if any, required under section 9(a) of this chapter.

(b) After the hearing required by subsection (a), the department of local government finance may affirm, modify, or set aside its equalization order. The department shall certify its action with respect to the order to the county auditor. The county auditor shall immediately make any changes in the assessed values required by the action of the department of local government finance.

(c) A person whose name appears on the petition for review may petition for judicial review of the final determination of the department of local government finance under subsection (b). The petition must be filed in the tax court not more than forty-five (45) days after the department certifies its action under subsection (b).

[Pre-1975 Property Tax Recodification Citation: 6-1-29-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.23; P.L.90-2002, SEC.134; P.L.256-2003, SEC.9; P.L.146-2008, SEC.135.
Ind. Code § 6-2.5-8-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-10
Repealed
Status: repealed

As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004, SEC.8; P.L.2-2007, SEC.120. Repealed by P.L.211-2007, SEC.49.
Ind. Code § 6-2.5-15-19 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-19
Continuing effect of specific transaction award certificate following transfer or sale of qualified data center
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-19 by P.L.178-2025, SEC.19 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 19. Except as provided in section 18 of this chapter, if the corporation approves a qualified data center user's or a quantum computing research, advanced computing, and defense infrastructure network operator's application to receive a specific transaction award certificate and enters into an agreement with the qualified data center user or the quantum computing research, advanced computing, and defense infrastructure network operator for a specific transaction award certificate, the corporation's certification of the qualified data center or the quantum computing research, advanced computing, and defense infrastructure network remains in effect, even if there is a future transfer, sale, or disposition, directly or indirectly, of the qualified data center or the quantum computing research, advanced computing, and defense infrastructure network. A subsequent owner shall enter into an agreement with the corporation before the subsequent owner is entitled to receive a specific transaction award certificate for the remainder of the eligibility period.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.19.
Ind. Code § 6-7-1-32 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-32
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27d; Acts 1965, c.225, s.5; Acts 1967, c.296, s.1. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-7-1-3 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-3
"Individual package"
Status: in_force

Sec. 3. As used in this chapter, "individual package" means and includes every individual packet, box, or other container used to contain or to convey cigarettes to the consumer.

Formerly: Acts 1947, c.222, s.3. As amended by Acts 1980, P.L.60, SEC.1; P.L.191-2016, SEC.2; P.L.128-2026, SEC.32.
Ind. Code § 6-8.1-6-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-4
Certification of returns and forms
Status: in_force

Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any of the listed taxes must be certified true under penalties of perjury.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-8.1-8-1.7 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-1.7
Required periodic payments by electronic funds transfer
Status: in_force

Sec. 1.7. The department may require a person who is paying the person's outstanding gross retail tax or withholding tax liability using periodic payments to make the periodic payment by electronic funds transfer through an automatic withdrawal from the person's account at a financial institution.

As added by P.L.182-2009(ss), SEC.255.
Ind. Code § 6-6-4.1-24 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-24
Proposed assessment; protest; hearing
Status: in_force

Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is:

(1) considered a tax payment not made by the due date;

(2) subject to sections 22 and 23 of this chapter; and

(3) subject to IC 6-8.1-10 concerning the imposition of penalties and interest.

(b) The department shall issue notice and prescribe a period for payment and protest under the provisions of the International Fuel Tax Agreement entered into by the department pursuant to IC 6-8.1-3-14. The notice of proposed assessment is prima facie evidence that the department's claim for the unpaid tax is valid. The burden of proving that the proposed assessment is wrong rests with the person against whom the proposed assessment is made. If the person files a protest and requires a hearing on the protest, the department shall set the hearing at the department's earliest convenient time and shall notify the person by United States mail of the time, date, and location of the hearing. The department may hold the hearing at the location of the department's choice in Indiana.

As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001, SEC.16.
Ind. Code § 6-6-13-10 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-10
Method of remittance
Status: in_force

Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-6-2.5-40 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-40
Transportation of special fuel; requirements and procedures; violations
Status: in_force

Sec. 40. (a) Each person operating a refinery, terminal, or bulk plant in Indiana shall prepare and provide to the driver of every vehicle receiving special fuel at the facility a shipping document setting out on its face the destination state as represented to the terminal operator by the shipper or the shipper's agent, except that an operator of a bulk plant in Indiana delivering special fuel into a vehicle with a capacity of not more than five thousand four hundred (5,400) gallons for subsequent delivery to an end consumer in Indiana is exempt from this requirement.

(b) Every person transporting special fuel in vehicles upon the Indiana public highways shall carry on board a shipping paper issued by the terminal operator or the bulk plant operator of the facility where the special fuel was obtained, which shipping paper shall set out on its face the state of destination of the special fuel transported in the vehicle, except that operators of vehicles with a capacity of not more than five thousand four hundred (5,400) gallons that have received special fuel at a bulk plant in Indiana for delivery to an end consumer in Indiana are exempt from this provision with respect to the special fuel. A person who violates this subsection commits a Class A infraction (as defined in IC 34-28-5-4).

(c) Every person transporting special fuel in vehicles upon the public highways of Indiana shall provide the original or a copy of the terminal issued shipping document accompanying the shipment to the operator of the retail outlet or bulk plant to which delivery of the shipment was made. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(d) Each operator of a special fuel retail outlet or bulk plant shall receive, examine, and retain for a period of thirty (30) days at the delivery location the terminal issued shipping document received from the transporter for every shipment of special fuel that is delivered to that location, with record retention of the shipping paper of three (3) years required offsite. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(e) No bulk end user, retail dealer, bulk plant operator, or wholesale distributor shall knowingly accept delivery of special fuel into storage facilities in Indiana if that delivery is not accompanied by a shipping paper issued by the terminal operator or bulk plant operator that sets out on its face Indiana as the state of destination of the special fuel. A person who knowingly violates or knowingly aids and abets another person in violating this subsection commits a Level 6 felony.

(f) The department shall provide for relief in a case where a shipment of special fuel is legitimately diverted from the represented destination state after the shipping paper has been issued by the terminal operator or where the terminal operator failed to cause proper information to be printed on the shipping paper. These relief provisions shall include a provision requiring that the shipper or its agent obtain a diversion number within twenty-four (24) hours of the diversion and report the number on the shipper's or agent's monthly return to the department, and the relief provision shall be consistent with the refund provisions of this chapter.

(g) The supplier and the terminal operator shall be entitled to rely for all purposes of this chapter on the representation by the shipper or the shipper's agent as to the shipper's intended state of destination or tax exempt use. The shipper, the importer, the transporter, the shipper's agent, and any purchaser, not the supplier or terminal operator, shall be jointly liable for any tax otherwise due to the state as a result of a diversion of the special fuel from the represented destination state.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.29; P.L.85-1995, SEC.24; P.L.1-1998, SEC.80; P.L.158-2013, SEC.96; P.L.234-2019, SEC.21.
Ind. Code § 6-8-1-4 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-4
"Value" defined
Status: in_force

Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department.

Formerly: Acts 1947, c.278, s.4. As amended by P.L.109-1988, SEC.8.
Ind. Code § 6-3.5-11-15 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-15
Estimate of revenues
Status: in_force

Sec. 15. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the wheel tax revenues to be received by the adopting municipality during the next calendar year. The adopting municipality shall include the estimated wheel tax revenues in the adopting municipality's budget estimate for the calendar year.

As added by P.L.146-2016, SEC.12. Amended by P.L.218-2017, SEC.34.
Ind. Code § 6-2.5-4-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-9
Sale of property to be added to structures or facilities; time and material contracts; contractor required to collect sales tax; exemption
Status: in_force

Sec. 9. (a) A person is a retail merchant making a retail transaction when the person sells tangible personal property which:

(1) is to be added to a structure or facility by the purchaser; and

(2) after its addition to the structure or facility, would become a part of the real estate on which the structure or facility is located.

(b) A contractor is a retail merchant making a retail transaction when the contractor:

(1) disposes of tangible personal property; or

(2) converts tangible personal property into real property;

under a time and material contract. As such a retail merchant, a contractor described in this subsection shall collect, as an agent of the state, the state gross retail tax on the resale of the construction material and remit the state gross retail tax as provided in this article.

(c) Notwithstanding subsections (a) and (b), a transaction described in subsection (a) or (b) is not a retail transaction, if the ultimate purchaser or recipient of the property to be added to a structure or facility would be exempt from the state gross retail and use taxes if that purchaser or recipient had directly purchased the property from the supplier for addition to the structure or facility.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.181-2016, SEC.21.
Ind. Code § 6-8.1-10-9.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-9.5
Successor liability for certain unpaid taxes; notice; procedure
Status: in_force

Sec. 9.5. (a) As used in this section, the following terms have the following meanings:

(1) "Successor in liability" means a person that directly or indirectly purchases, acquires, is gifted, or succeeds to ownership of more than one-half (1/2) of all tangible personal property of a business, by value, including inventory, at all locations combined, as measured by the value of the property at the time of the transfer. "Successor in liability" does not include a personal representative or beneficiary of an estate, a trustee in bankruptcy, a debtor in possession, a receiver, a secured party, a mortgagee, an assignee of rents, or any other lienholder. A person shall only be considered a successor in liability to the extent that:

(A) a department lien or liens exist on tangible personal property transferred to the person;

(B) all tax due by the transferring business to the extent that notice was not provided to the department as required by subsection (b); or

(C) any tax due was included in the summary mailed to the successor in liability by the department pursuant to subsection (c).

(2) "Purchase price" means the consideration paid or to be paid by the successor in liability to the transferring business for the transfer of tangible personal property. "Purchase price" also includes debts assumed or forgiven by the successor in liability, or real or personal property conveyed or to be conveyed by the successor in liability to the transferring business.

(3) "Arm's-length transaction" means a transfer for adequate consideration between independent parties both acting in their own best interests. If the parties are related to each other, a rebuttable presumption arises that the transaction is not at arm's length.

(4) "Transfer" means every mode, direct or indirect, absolute or conditional, voluntary or involuntary, of disposing of or parting with a business or an interest in a business, or a stock of goods, whether by gift or for consideration. "Transfer" includes a change in the type of business entity or the name of the business, where one (1) business is discontinued and a new business is started. "Transfer" also includes the acquisition by a new corporation of the assets of a prior business in exchange for the stock of the new corporation. "Transfer" does not include an assignment for the benefit of creditors, foreclosure or enforcement of a mortgage, assignment of rents, security interest or lien, sale or disposition in a bankruptcy proceeding, or sale or disposition by a receiver.

(5) "Transfer in bulk" means a transfer, other than in the ordinary course of the transferor's trade or business, of more than one-half (1/2) of all the tangible personal property of a business, by value, including inventory, at all locations combined, as measured by the value of the property at the time of the transfer.

(6) "Tax" means the gross retail tax imposed by IC 6-2.5-2-1, the use tax imposed by IC 6-2.5-3-2, and any county innkeepers tax or food and beverage tax imposed by IC 6-9.

(7) "Good cause" means the inability to comply with the statutory requirements of this section due to force majeure, fraud, failure of delivery by a carrier, or similar circumstances beyond the control of the successor. Lack of knowledge by the successor in liability of the requirements of this section shall not be considered good cause. Failure of a transferee or third party to provide the notice required by subsection (b) pursuant to a contractual obligation or informal understanding shall not be considered to be good cause.

(b) Whenever a business engages in a transfer in bulk, at least forty-five (45) days before taking possession of the assets or paying the purchase price, the potential successor in liability or the transferring business shall notify the department of the transfer and the terms and conditions related to the transfer on a form prescribed by the department. The notice must include the tax identification number of the transferring business and the potential successor in liability.

(c) The following apply:

(1) If the notice is not provided to the department as required in subsection (b), the potential successor in liability becomes the successor in liability and becomes liable for any unpaid taxes, interest, and penalties due from the transferring business to the extent of the purchase price.

(2) If the notice is provided as required in subsection (b) and, within twenty (20) days after receipt of the notice, the department places a summary in the United States mail addressed to the successor in liability specifying that tax liabilities exist in addition to those subject to a department lien or there are tax returns due but not filed, the successor in liability is liable for all taxes, interest, and penalties as stated in the department's summary to the extent of the purchase price if the successor in liability pays the purchase price or takes possession of the assets without withholding and remitting the liability to the department. The successor in liability is liable whether the purchase price is paid or the assets are transferred prior to or after notification from the department.

(3) If the department does not find any tax is due from the transferring business or that the transferring business has failed to file any returns that are due, the department must place a tax clearance letter in the United States mail addressed to the potential successor in liability within twenty (20) days after receipt of the notice required by subsection (b) specifying that no tax liabilities exist and that the transferee is not a successor in liability. The department shall issue the tax clearance letter even if the department determines that the transfer at issue does not constitute a transfer in bulk pursuant to subsection (a).

(d) If, based upon the information available, the department determines that a transfer in bulk was not at arm's length or was a gift, the successor's liability under this section equals the value of the tangible personal property transferred. Upon such a determination, the department may require that the successor in liability provide a third party valuation of the tangible personal property transferred.

(e) In the case of a gift resulting in successor liability under this section, the return of the gifted property by the donee to the donor releases the donee's successor liability.

(f) A potential successor in liability that complies with the requirements of subsections (b) and (c) is not liable for any assessments of taxes of the transferring business made after the department provides a summary to the potential successor in liability under subsection (c), except for taxes assessed on returns filed to comply with the summary. If the department fails to place the required summary in the United States mail within the twenty (20) day period, the potential successor in liability is not liable for any taxes of the transferring business, except with regard to transfers subject to subsection (d), if the purchase price is paid and the potential successor in liability takes possession of the assets within sixty (60) days of the mailing date the notice required pursuant to subsection (b). If the purchase price is not paid or the potential successor in liability does not take possession of the assets within sixty (60) days of the mailing date of the notice required pursuant to subsection (b), the potential successor in liability or the transferring business must submit a new notice pursuant to subsection (b).

(g) If the required notice under subsection (b) is not filed or any tax liability included in a summary mailed by the department pursuant to subsection (c)(2) remains due after the purchase price is paid or the successor in liability takes possession of the assets, the department must issue a notice of proposed assessment to the successor in liability for any such tax due.

(h) A successor in liability may protest the underlying tax unless the transferring business has already exhausted its protest rights with regard to the underlying tax. A successor in liability may also protest whether they qualify as a successor in liability with regard to the tax. In addition, the successor in liability may protest by submitting evidence showing good cause for not submitting the required notice or completing the purchase before receiving a clearance letter from the department. In the event that the transferring business has protested any taxes identified in the department's notice mailed pursuant to subsection (c)(2), the potential successor in liability shall not be considered a successor in liability with respect to such taxes if the potential successor in liability places an amount in escrow sufficient to satisfy such taxes pending resolution of the transferring business's administrative and legal process protesting such taxes.

(i) A transfer in bulk shall not constitute a retail transaction except for any inventory, motor vehicles, watercraft, aircraft, or rental property transferred.

(j) A transferor in bulk and any responsible person thereof shall not be relieved of liability for any tax, interest, or penalties when a successor in interest also becomes liable for the tax, interest, and penalties. No owner, shareholder, director, officer, or employee of a successor in liability shall be considered to be a responsible person relative to any tax, interest or penalties owed by the purchaser as a successor.

(k) The department has discretion in assessing and collecting the tax due from any liable party, but the department cannot collect more than the total tax, interest, and penalties imposed. The ability of the department to impose collections fees on the liable parties as otherwise allowed by this article shall not be impacted by this section.

As added by P.L.194-2023, SEC.33. Amended by P.L.128-2026, SEC.79.
Ind. Code § 6-1.1-35.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-2
Repealed
Status: repealed

[Pre-Local Government Recodification Citation: 17-4-27.8-2.]

As added by Acts 1980, P.L.8, SEC.56. Repealed by P.L.6-1997, SEC.239.
Ind. Code § 6-1.5-5-6 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-6
Time limits for hearings and final determination; appeal options; when de novo review required
Status: in_force

Sec. 6. (a) The Indiana board shall conduct a hearing or cause a hearing to be conducted within six (6) months after a petition in proper form is filed with the Indiana board, excluding any time due to a delay reasonably caused by the petitioner.

(b) The Indiana board shall make a final determination within the later of forty-five (45) days after the hearing or the date set in an extension order issued by the Indiana board. However, the Indiana board may not extend the final determination date by more than one hundred eighty (180) days.

(c) The failure of the Indiana board to conduct a hearing within the period prescribed in this section does not constitute notice to the person of an Indiana board final determination.

(d) If the Indiana board fails to make a final determination within the time allowed by this section after a hearing, the entity that initiated the petition may:

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

(2) initiate a proceeding for judicial review by taking the action required by IC 6-1.1-15-5(b) at any time after the maximum time elapses.

(e) If:

(1) a judicial proceeding is initiated under subsection (d); and

(2) the Indiana board has not issued a determination;

the tax court shall determine the matter de novo.

As added by P.L.198-2001, SEC.95. Amended by P.L.154-2006, SEC.64.
Ind. Code § 6-1.1-1-22.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-22.5
"Tract"
Status: in_force

Sec. 22.5. "Tract" means any area of land that is under common ownership and is contained within a continuous border.

As added by P.L.74-1987, SEC.1.
Ind. Code § 6-1.1-20-3.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.3
Applicability of other statutes to imposition of property taxes
Status: in_force

Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay the debt service or lease rentals. If the proper officers of a political subdivision determine to use revenues other than property taxes to pay obligations without pledging to impose property taxes for that purpose, provisions of any other statute relating to controlling property taxes do not apply to the issuance of or entering into the obligations.

As added by P.L.25-1995, SEC.50.
Ind. Code § 6-8.1-3-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-1
Tax administration, collection, and enforcement; vehicle excise tax; commercial vehicle excise taxes
Status: in_force

Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes.

(b) In the case of the vehicle excise tax, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the agencies named in IC 6-6-5.

(c) In the case of commercial vehicle excise taxes that are payable to the bureau of motor vehicles and are not subject to apportionment under the International Registration Plan, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the bureau of motor vehicles.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999, SEC.4; P.L.91-2006, SEC.9; P.L.256-2017, SEC.85.
Ind. Code § 6-3-7-2.5 — Indiana Code / Title 6 / Article 3 / Chapter 7 / Section 6-3-7-2.5
Repealed
Status: repealed

As added by P.L.390-1987(ss), SEC.38. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-1.1-15-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-17
Repealed
Status: repealed

As added by P.L.220-2011, SEC.125. Repealed by P.L.6-2012, SEC.42; P.L.6-2012, SEC.43.
Ind. Code § 6-3.6-1-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-7
Continuation of time periods; time limits; former tax
Status: in_force

Sec. 7. A period that began with respect to a tax described in section 3 of this chapter and limits the period in which the tax may be imposed continues under this article from the starting date and time of the original action under the laws described in section 3 of this chapter and limits the period in which the related tax under this article may be imposed as if the period were initiated under this article.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-45.5-10 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-10
Items exempt from food and beverage tax
Status: in_force

Sec. 10. The tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-1.1-12.1-4.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-4.7
Deduction for new manufacturing equipment; exemptions
Status: in_force

Sec. 4.7. (a) Section 4.5(d) of this chapter does not apply to new manufacturing equipment located in a township having a population of more than three thousand nine hundred (3,900) and less than seven thousand (7,000) located in a county having a population of more than forty-three thousand (43,000) and less than forty-three thousand five hundred (43,500) if the total original cost of all new manufacturing equipment placed into service by the owner during the preceding sixty (60) months exceeds fifty million dollars ($50,000,000), and if the economic revitalization area in which the new manufacturing equipment was installed was approved by the designating body before September 1, 1994.

(b) Section 4.5(d) of this chapter does not apply to new manufacturing equipment located in a county having a population of more than thirty-three thousand (33,000) and less than thirty-three thousand one hundred (33,100) if:

(1) the total original cost of all new manufacturing equipment placed into service in the county by the owner exceeds five hundred million dollars ($500,000,000); and

(2) the economic revitalization area in which the new manufacturing equipment was installed was approved by the designating body before January 1, 2001.

(c) A deduction under section 4.5(c) of this chapter is not allowed with respect to new manufacturing equipment described in subsection (b) in the first year the deduction is claimed or in subsequent years as permitted by section 4.5(c) of this chapter to the extent the deduction would cause the assessed value of all real property and personal property of the owner in the taxing district to be less than the incremental net assessed value for that year.

(d) The following apply for purposes of subsection (c):

(1) A deduction under section 4.5(c) of this chapter shall be disallowed only with respect to new manufacturing equipment installed after March 1, 2000.

(2) "Incremental net assessed value" means the sum of:

(A) the net assessed value of real property and depreciable personal property from which property tax revenues are required to be held in trust and pledged for the benefit of the owners of bonds issued by the redevelopment commission of a county described in subsection (b) under resolutions adopted November 16, 1998, and July 13, 2000 (as amended November 27, 2000); plus

(B) fifty-four million four hundred eighty-one thousand seven hundred seventy dollars ($54,481,770).

(3) The assessed value of real property and personal property of the owner shall be determined after the deductions provided by sections 3 and 4.5 of this chapter.

(4) The personal property of the owner shall include inventory.

(5) The amount of deductions provided by section 4.5 of this chapter with respect to new manufacturing equipment that was installed on or before March 1, 2000, shall be increased from thirty-three and one-third percent (33 1/3%) of true tax value to one hundred percent (100%) of true tax value for assessment dates after February 28, 2001.

(e) A deduction not fully allowed under subsection (c) in the first year the deduction is claimed or in a subsequent year permitted by section 4.5 of this chapter shall be carried over and allowed as a deduction in succeeding years. A deduction that is carried over to a year but is not allowed in that year under this subsection shall be carried over and allowed as a deduction in succeeding years. The following apply for purposes of this subsection:

(1) A deduction that is carried over to a succeeding year is not allowed in that year to the extent that the deduction, together with:

(A) deductions otherwise allowed under section 3 of this chapter;

(B) deductions otherwise allowed under section 4.5 of this chapter; and

(C) other deductions carried over to the year under this subsection;

would cause the assessed value of all real property and personal property of the owner in the taxing district to be less than the incremental net assessed value for that year.

(2) Each time a deduction is carried over to a succeeding year, the deduction shall be reduced by the amount of the deduction that was allowed in the immediately preceding year.

(3) A deduction may not be carried over to a succeeding year under this subsection if such year is after the period specified in section 4.5(c) of this chapter or the period specified in a resolution adopted by the designating body under section 4.5(e) of this chapter.

As added by P.L.126-2000, SEC.7. Amended by P.L.205-2001, SEC.1; P.L.170-2002, SEC.17; P.L.146-2008, SEC.123; P.L.119-2012, SEC.20; P.L.288-2013, SEC.11; P.L.104-2022, SEC.22.
Ind. Code § 6-1.1-21.1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-2
Findings of general assembly
Status: in_force

Sec. 2. The general assembly finds that:

(1) distributions of property tax revenue for 2008 and 2009 to the city of LaPorte either:

(A) have not been made; or

(B) have been delayed by more than sixty (60) days after either due date specified in IC 6-1.1-22-9;

as a result of a state ordered reassessment of property in the county; and

(2) the city is having severe difficulty carrying out the governmental functions committed to it by law as a result of the delay in the distribution of tax revenue to the city.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-6-11-36 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-36
Indebtedness of political or municipal corporations; assessed valuation
Status: in_force

Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or municipal corporation in which the boat has its tax situs. For that purpose, the assessed valuation of the boat is the quotient of:

(1) the excise tax collected in the county multiplied by one hundred (100); divided by

(2) the gross property tax rate for the political subdivision or municipal corporation.

As added by P.L.98-1989, SEC.1.
Ind. Code § 6-9-59-10 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-10
Covenant
Status: repealed

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

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-3.6-6-17 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-17
Certified shares; uses
Status: in_force

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

Sec. 17. A civil taxing unit may use its certified shares for any of the purposes of the civil taxing unit.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-2.5-9-3.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-3.5
Expired
Status: repealed

As added by P.L.108-2019, SEC.119. Expired 1-1-2023 by P.L.108-2019, SEC.119.
Ind. Code § 6-9-53-7 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-7
Commission
Status: in_force

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

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

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

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

If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Not more than a simple majority of the members may be affiliated with the same political party. Each member must reside in the county. The county executive shall also determine who will make the appointments to the commission, except that the executive of the largest municipality in the county shall appoint a number of the members of the commission, which number shall be in the same ratio to the total size of the commission (rounded off to the nearest whole number) that the population of the largest municipality bears to the total population of the county.

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

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

(e) A member of the commission may be removed for cause by the member's appointing authority.

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

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

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

(i) The commission must also include a member appointed by the city executive of each city within the county (other than a city described in subsections (b) or (c)).

As added by P.L.290-2019, SEC.16. Amended by P.L.157-2026, SEC.183.
Ind. Code § 6-3.6-9-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-11
Deadline for summary of calculations; certification of additional information
Status: in_force

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

Sec. 11. The information described in sections 9 and 10 of this chapter must be certified to the county auditor, to the fiscal officer of each taxing unit in the county, and to the department of local government finance not later than the later of the following:

(1) October 1 of each calendar year.

(2) Thirty (30) days after the adopting body certifies a new rate to the budget agency.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.67.
Ind. Code § 6-9-74-5 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-5
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed eight percent (8%).

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

(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended only to promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subsection may include expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 2025, the county:

(1) issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3; or

(2) pledged all or part of the amounts received from the tax imposed under IC 6-9-18-3 in accordance with a resolution adopted under IC 6-9-18-6.5 (before its repeal) to the payment of obligations (including bonds and leases) of a political subdivision located in the county;

the county shall continue to expend money from the fund for that purpose until any bonds, leases, or other obligations are paid.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-2.5-5-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-9
Returnable containers; nonreturnable packaging
Status: in_force

Sec. 9. (a) As used in this section, "returnable containers" means containers customarily returned by the buyer of the contents for reuse as containers.

(b) Sales of returnable containers are exempt from the state gross retail tax if the transaction constitutes selling at retail as defined in IC 6-2.5-4-1 and if the returnable containers contain contents.

(c) Sales of returnable containers are exempt from the state gross retail tax if the containers are transferred empty for the purpose of refilling.

(d) Sales of wrapping material and empty containers are exempt from the state gross retail tax if the person acquiring the material or containers acquires them for use as nonreturnable packages for:

(1) selling the contents that the person adds; or

(2) shipping or delivering tangible personal property that:

(A) is owned by another person;

(B) is processed or serviced for the owner; and

(C) will be sold by that owner either in the same form or as a part of other tangible personal property produced by that owner in the owner's business of manufacturing, assembling, constructing, refining, or processing.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.137-2012, SEC.48.
Ind. Code § 6-6-6-10 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-10
Violations by state or local officers; offense
Status: in_force

Sec. 10. An officer of state or local government who knowingly violates this chapter, or knowingly fails to perform a duty imposed on him under this chapter, commits a Class A misdemeanor.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]

Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1978, P.L.2, SEC.642.
Ind. Code § 6-9-58-11 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-11
Expiration of tax
Status: in_force

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

(b) This chapter expires July 1, 2047.

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-3-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-7.5
Amended returns; tax adjustments; credits
Status: in_force

Sec. 7.5. (a) A taxpayer may file an amended personal property tax return, in conformity with the rules adopted by the department of local government finance, not more than six (6) months, if the filing date for the original personal property tax return is before May 15, 2011, or twelve (12) months, if the filing date for the original personal property tax return is after May 14, 2011, after the later of the following:

(1) The filing date for the original personal property tax return, if the taxpayer is not granted an extension in which to file under section 7 of this chapter.

(2) The extension date for the original personal property tax return, if the taxpayer is granted an extension under section 7 of this chapter.

(b) A tax adjustment related to an amended personal property tax return shall be made in conformity with rules adopted under IC 4-22-2 by the department of local government finance.

(c) If a taxpayer wishes to correct an error made by the taxpayer on the taxpayer's original personal property tax return, the taxpayer must file an amended personal property tax return under this section within the time required by subsection (a). A taxpayer may claim on an amended personal property tax return any adjustment or exemption that would have been allowable under any statute or rule adopted by the department of local government finance if the adjustment or exemption had been claimed on the original personal property tax return.

(d) Notwithstanding any other provision, if:

(1) a taxpayer files an amended personal property tax return under this section in order to correct an error made by the taxpayer on the taxpayer's original personal property tax return; and

(2) the taxpayer is entitled to a refund of personal property taxes paid by the taxpayer under the original personal property tax return;

the taxpayer is not entitled to interest on the refund.

(e) If a taxpayer files an amended personal property tax return for a year before July 16 of that year, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the amended return.

(f) If a taxpayer files an amended personal property tax return for a year after July 15 of that year, the taxpayer shall pay taxes payable in the immediately succeeding year based on the assessed value reported on the taxpayer's original personal property tax return. Subject to subsection (l), a taxpayer that paid taxes under this subsection is entitled to a credit in the amount of taxes paid by the taxpayer on the remainder of:

(1) the assessed value reported on the taxpayer's original personal property tax return; minus

(2) the finally determined assessed value that results from the filing of the taxpayer's amended personal property tax return.

Except as provided in subsection (k), the county auditor may apply the credit against the taxpayer's property taxes on personal property payable in the year or years that immediately succeed the year in which the taxes were paid, as applicable. The county is not required to pay interest on any amounts that a taxpayer is entitled to receive as a credit under this section.

(g) A county auditor may carry a credit to which the taxpayer is entitled under subsection (f) forward to the immediately succeeding year or years, as applicable, and use the credit against the taxpayer's property taxes on personal property as follows:

(1) If the amount of the credit to which the taxpayer is initially entitled under subsection (f) does not exceed twenty-five thousand dollars ($25,000), the county auditor may carry the credit forward to the year immediately succeeding the year in which the taxes were paid.

(2) If the amount of the credit to which the taxpayer is initially entitled under subsection (f) exceeds twenty-five thousand dollars ($25,000), the county auditor may carry the credit forward for not more than three (3) consecutive years immediately succeeding the year in which the taxes were paid.

The credit is reduced each time the credit is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied.

(h) If an excess credit remains after the credit is applied in the final year to which the credit may be carried forward under subsection (g), the county auditor shall refund to the taxpayer the amount of any excess credit that remains after application of the credit under subsection (g) not later than December 31 of the final year to which the excess credit may be carried.

(i) The taxpayer is not required to file an application for:

(1) a credit under subsection (f) or (g); or

(2) a refund under subsection (h).

(j) Before August 1 of each year, the county auditor shall provide to each taxing unit in the county an estimate of the total amount of the credits under subsection (f) or (g) that will be applied against taxes imposed by the taxing unit that are payable in the immediately succeeding year.

(k) A county auditor may refund a credit amount to a taxpayer before the time the credit would otherwise be applied against property tax payments under this section.

(l) If a person:

(1) files an amended personal property tax return more than six (6) months, but less than twelve (12) months, after the filing date or (if the taxpayer is granted an extension under section 7 of this chapter) the extension date for the original personal property tax return being amended; and

(2) is entitled to a credit or refund as a result of the amended return;

the county auditor shall reduce the credit or refund payable to the person. The amount of the reduction is ten percent (10%) of the credit or refund amount.

As added by P.L.6-1997, SEC.8. Amended by P.L.198-2001, SEC.6; P.L.90-2002, SEC.23; P.L.172-2011, SEC.26; P.L.111-2014, SEC.6; P.L.148-2015, SEC.1.
Ind. Code § 6-1.1-22.1-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-12
Loan proceeds; not considered part of ad valorem property tax levy actually collected
Status: in_force

Sec. 12. The proceeds of a loan under this chapter received by an eligible taxing unit are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-3.6-8-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-4
Reciprocity agreements for exemption from tax; local governmental entities
Status: in_force

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

Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county may pass an ordinance to enter into reciprocity agreements with the taxing authority of any city, town, municipality, county, or other similar local governmental entity of any other state. The reciprocity agreements must provide that the income of resident local taxpayers is exempt from income taxation by the other local governmental entity to the extent income of the residents of the other local governmental entity is exempt from the tax in the adopting county.

(b) A reciprocity agreement adopted under this section may not become effective until it is also made effective in the other local governmental entity that is a party to the agreement.

(c) The form and effective date of any reciprocity agreement described in this section must be approved by the department.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-30.5-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-9
Expired
Status: repealed

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.211-2013, SEC.1. Expired 1-1-2017 by P.L.211-2013, SEC.1.
Ind. Code § 6-9-32-3 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-3
Levy of tax
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn; or

(5) tourist cabin;

located in the county.

(b) The tax does not apply to gross income received in a transaction in which a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

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

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

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

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

(g) Beginning after December 31, 2048, and notwithstanding subsection (c), a tax rate imposed under this chapter may not exceed five percent (5%). The portion of the tax rate imposed under this chapter that exceeds five percent (5%) shall expire January 1, 2049.

As added by P.L.3-1999, SEC.1. Amended by P.L.14-2000, SEC.22; P.L.175-2018, SEC.23; P.L.9-2024, SEC.245; P.L.157-2026, SEC.179.
Ind. Code § 6-4.1-5-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-4
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.7. Repealed by P.L.79-2017, SEC.22.
Ind. Code § 6-4.1-1-12 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-12
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.58-1990, SEC.6.
Ind. Code § 6-5.5-4-7 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-7
Fee income and other receipts from letters of credit, acceptance of drafts, and other guarantees of credit; apportionment
Status: in_force

Sec. 7. Fee income and other receipts from letters of credit, acceptance of drafts, and other devices for assuring or guaranteeing loans or credit must be apportioned in the same manner as interest income and other receipts from commercial loans are apportioned.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-4-10 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-10
Receipts from performance of fiduciary and other services; apportionment
Status: in_force

Sec. 10. Receipts from the performance of fiduciary and other services must be attributed to the state in which the benefits of the services are consumed. If the benefits are consumed in more than one (1) state, the receipts from those benefits must be apportioned to Indiana on a pro rata basis according to the portion of the benefits consumed in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-3-27 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-27
Requirement for each county to periodically submit data to the GIS officer; use by the department to identify each taxing unit
Status: in_force

Sec. 27. (a) The appropriate county officer, as designated by the county executive, in each county shall, before September 1, 2021, and before September 1 of every year thereafter, submit parcel level data, in a standard developed by the state GIS officer pursuant to IC 4-23-7.3-14, to the state GIS officer. This data may be used by the department's tax systems to identify each taxing unit within which each taxpayer's residence is located.

(b) Beginning January 1, 2022, the department shall integrate the geographic information system data developed and updated by the state GIS officer.

(c) Before July 1, 2022, and before every July 1 thereafter, the department, consulting with the state GIS officer, shall submit a report to the general assembly in an electronic format under IC 5-14-6 concerning the implementation and use of geographic information systems under this section.

As added by P.L.146-2020, SEC.39.
Ind. Code § 6-1.1-20.6-7.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-7.7
Supplemental homestead credit
Status: in_force

Sec. 7.7. (a) This section applies for property taxes first due and payable in calendar years beginning after December 31, 2025.

(b) A person who qualifies for a standard deduction from the assessed value of the person's homestead under IC 6-1.1-12-37 (or is married at the time of death to a deceased spouse who qualifies for a standard deduction under IC 6-1.1-12-37 for the person's homestead) is also entitled to receive a supplemental homestead credit under this section against the person's property tax liability on the same homestead to which the standard deduction applies.

(c) The amount of the credit is equal to the lesser of:

(1) the result of:

(A) the property tax liability first due and payable on the homestead property for the calendar year; multiplied by

(B) one-tenth (0.1); or

(2) three hundred dollars ($300).

(d) Property taxes imposed after being approved by the voters in a referendum or local public question shall not be considered for purposes of calculating a person's credit under this section.

(e) A person is not required to file an application for the credit under this section. The county auditor shall:

(1) identify the property in the county eligible for the credit under this section; and

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

As added by P.L.68-2025, SEC.74.
Ind. Code § 6-8.1-8-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-4
Judgment arising from tax warrant; collection by department; special counsel
Status: in_force

Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the collection of a delinquent tax plus interest, penalties, collection fees, sheriff's costs, clerk's costs, and reasonable fees established under subsection (b) if:

(1) an unsatisfied warrant has been issued by the department; or

(2) the department received a tax payment by check or other instrument drawn upon a financial institution, and the check or other instrument was not honored by that institution.

(b) The commissioner and the budget agency shall set the fee that the special counsel or collection agency will receive and payment of the fee shall be made after a claim for that fee has been approved by the department.

(c) The fees become due and owing by the taxpayer upon the filing of an amended warrant with the circuit court clerk adding the fee authorized by subsection (b) to the amount of the judgment lien under section 2 of this chapter.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.30; P.L.71-1993, SEC.23; P.L.129-2001, SEC.24.
Ind. Code § 6-1.1-6-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-21
Withdrawal from classification by state; assessment of land
Status: in_force

Sec. 21. (a) The state forester shall withdraw land which is classified as native forest land, a forest plantation, or wildlands from the classification if the state forester finds that the provisions of this chapter are not being complied with and that the owner of the land refuses to make the changes necessary for compliance.

(b) If the state forester withdraws land under this section, the state forester shall have the county assessor of the county in which the land is situated assess the land. The county auditor shall determine the taxes that are required under section 24 of this chapter. In addition, the state forester shall immediately notify the owner that the land has been withdrawn.

[Pre-1975 Property Tax Recodification Citations: 6-8-2-17 part; 6-8-2-19 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.19; P.L.66-2006, SEC.20.
Ind. Code § 6-6-5.5-13 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-13
Property tax equivalent of taxes imposed after February 28, 2001
Status: in_force

Sec. 13. (a) This section applies to excise taxes imposed by this chapter after February 28, 2001.

(b) The excise tax imposed by this chapter is hereby determined to be equivalent to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) of taxable value. For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, commercial vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides as shown on the records of the bureau or where the commercial vehicle is based, as shown on the records of the department. The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing the product by two dollars ($2).

As added by P.L.181-1999, SEC.2.
Ind. Code § 6-9-25-10.7 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-10.7
Ordinance to rescind food and beverage tax; procedures; voting
Status: in_force

Sec. 10.7. (a) Any member of the county food and beverage tax council may present an ordinance to rescind the food and beverage tax. To do so, the member must adopt a resolution to propose the ordinance to the county food and beverage tax council and distribute a copy of the proposed ordinance to the auditor of the county. The county auditor shall treat an ordinance presented to the county auditor as a casting of all that member's votes in favor of the proposed ordinance. The county auditor shall deliver copies of a proposed ordinance to all other members of the county food and beverage tax council within ten (10) days after receipt by the county auditor. A member shall vote on the proposed ordinance within thirty (30) days after receiving the proposed ordinance from the county auditor. If a member does not vote within thirty (30) days, the county auditor shall treat the member as having voted no on the proposed ordinance.

(b) A member of the county food and beverage tax council may exercise the member's votes by passing a resolution and transmitting the resolution to the county auditor. A resolution passed by a member of the county food and beverage tax council exercises all votes of the member on the proposed ordinance. Those votes may not be changed during the year.

(c) Before a member of the county food and beverage tax council may propose an ordinance or vote on a proposed ordinance to rescind the food and beverage tax, the member must hold a public hearing on the proposed ordinance and provide the public with notice of the time and place where the hearing will be held in accordance with IC 5-3-1.

(d) The county auditor shall record all votes taken on a proposed ordinance presented for a vote under this section and immediately send a certified copy of the results to the department of state revenue by certified mail.

As added by P.L.50-1994, SEC.5.
Ind. Code § 6-1.1-18-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-16
Expired
Status: repealed

As added by P.L.257-2013, SEC.13. Expired 7-1-2015 by P.L.257-2013, SEC.13.
Ind. Code § 6-9-69-10 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-1.1-52-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-4
"Qualified individual"
Status: in_force

Sec. 4. As used in this chapter, "qualified individual" means an individual who:

(1) has a qualified interest in a homestead on the assessment date for which homestead property tax liability is imposed;

(2) has held a qualified interest in the homestead for at least five (5) years before first applying for a deferral of homestead property tax liability;

(3) uses the homestead in which the individual has a qualified interest as the individual's principal place of residence. An individual shall be treated as using a homestead as the individual's principal place of residence if the individual:

(A) is absent from the homestead while in a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5) for which payment is received from the United States Department of Health and Human Services for the individual's care; but

(B) used the homestead as the individual's principal place of residence immediately before being admitted to a health care facility (as defined in IC 16-18-2-161 or IC 16-28-13-0.5);

(4) is not delinquent in the payment of any property taxes, special assessments, or fees or charges that are included by law on a tax statement issued under IC 6-1.1-22-8.1 or IC 6-1.1-22.5; and

(5) meets any other qualifications that a county may choose to require in an ordinance adopted under this chapter, which may include:

(A) an age requirement for senior citizens;

(B) an assessed value limitation (such as an assessed value limit of three hundred thousand dollars ($300,000));

(C) veteran status; or

(D) an income based limitation.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-6-1.1-413 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-413
No permanent license; insufficient gallonage
Status: in_force

Sec. 413. If an Indiana based distributor does not distribute at least five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect, the administrator may not issue a permanent license to that distributor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.20.
Ind. Code § 6-1.1-40-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-10
Deduction for manufacturing equipment
Status: in_force

Sec. 10. (a) The deduction under this section applies only to new manufacturing equipment installed before July 1, 2018.

(b) Subject to subsection (e), an owner of new manufacturing equipment whose statement of benefits is approved is entitled to a deduction from the assessed value of that equipment for a period of ten (10) years. Except as provided in subsections (c) and (d), and subject to subsection (e) and section 14 of this chapter, for the first five (5) years, the amount of the deduction for new manufacturing equipment that an owner is entitled to for a particular year equals the assessed value of the new manufacturing equipment. Subject to subsection (e) and section 14 of this chapter, for the sixth through the tenth year, the amount of the deduction equals the product of:

(1) the assessed value of the new manufacturing equipment; multiplied by

(2) the percentage prescribed in the following table:

YEAR OF DEDUCTION PERCENTAGE

6th 100%

7th 95%

8th 80%

9th 65%

10th 50%

11th and thereafter 0%

(c) A deduction under this section is not allowed in the first year the deduction is claimed for new manufacturing equipment to the extent that it would cause the assessed value of all of the personal property of the owner in the taxing district in which the equipment is located to be less than the assessed value of all of the personal property of the owner in that taxing district in the immediately preceding year.

(d) If a deduction is not fully allowed under subsection (c) in the first year the deduction is claimed, then the percentages specified in subsection (b) apply in the subsequent years to the amount of deduction that was allowed in the first year.

(e) For purposes of subsection (b), the assessed value of new manufacturing equipment that is part of an owner's assessable depreciable personal property in a single taxing district subject to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45 is the product of:

(1) the assessed value of the equipment (excluding equipment installed after June 30, 2018) determined without regard to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45; multiplied by

(2) the quotient of:

(A) the amount of the valuation limitation determined under IC 6-1.1-3-29 or IC 6-1.1-8-45 for all of the owner's depreciable personal property in the taxing district; divided by

(B) the total true tax value of all of the owner's depreciable personal property in the taxing district that is subject to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45 determined:

(i) under the depreciation schedules in the rules of the department of local government finance before any adjustment for abnormal obsolescence; and

(ii) without regard to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45.

As added by P.L.62-1988, SEC.1. Amended by P.L.154-2006, SEC.59; P.L.219-2007, SEC.84; P.L.146-2008, SEC.300; P.L.212-2018(ss), SEC.16; P.L.68-2025, SEC.82.
Ind. Code § 6-9-78.2-3 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

Sec. 3. (a) The fiscal body of the county may adopt an ordinance on or before December 31, 2026, to impose an excise tax, known as the county food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the county may adopt an ordinance under this subsection only after the county fiscal body has previously held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the county food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

(c) If the county fiscal body adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after the later of the following:

(1) The day specified in the ordinance.

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

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-6-1.1-302 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-302
Application for exemption permit; persons eligible
Status: in_force

Sec. 302. The following persons may apply to the administrator for an exemption permit:

(1) A person who operates an airport where he sells gasoline for the exclusive purpose of propelling aircraft engines or motors.

(2) A person engaged at an airport in the business of selling gasoline for exclusive use in aircraft engines or motors.

(3) A person who operates a marine facility, except a taxable marine facility, and who sells gasoline at that facility for the exclusive purpose of propelling motorboat engines.

Such a person may apply for an exemption permit whether or not he is a licensed distributor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.15.
Ind. Code § 6-9-71-4 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-1.1-17-3.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-3.1
School corporation operating referendum tax levy; maximum amount
Status: in_force

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

Sec. 3.1. (a) This section:

(1) applies only to an operating referendum tax levy under IC 20-46-1 approved by the voters before January 1, 2023, that is imposed by a school corporation for taxes first due and payable in 2024 and 2025;

(2) does not apply to an operating referendum tax levy under IC 20-46-1:

(A) approved by the voters during a time that the school corporation imposing the levy was designated as a distressed political subdivision; or

(B) approved by the voters after December 31, 2022, and before January 1, 2025, that is imposed by a school corporation for taxes first due and payable in 2024 or 2025; and

(3) does not apply to any other tax year.

(b) As used in this section, "ADM" refers to the school corporation's average daily membership used to determine the state tuition support distribution under IC 20-43. In the case of a school corporation that has entered into an agreement with one (1) or more charter schools to participate as an innovation network charter school under IC 20-25.7-5, the term includes the average daily membership of any innovation network charter school that is treated as a school operated by the school corporation when calculating the total amount of state tuition support to be distributed to the school corporation.

(c) Notwithstanding any increase in the assessed value of property from the previous assessment date, for taxes first due and payable in 2024, the total amount of operating referendum tax that may be levied by a school corporation may not exceed the lesser of:

(1) the maximum operating referendum tax that could have been levied by the school corporation if the maximum referendum rate was imposed for taxes first due and payable in 2023 multiplied by one and three-hundredths (1.03); or

(2) the maximum operating referendum tax that could otherwise be levied by the school corporation for taxes first due and payable in 2024.

The tax rate for an operating referendum tax levy shall be decreased, if necessary, to comply with this limitation.

(d) Notwithstanding any increase in the assessed value of property from the previous assessment date, for taxes first due and payable in 2025, the total amount of operating referendum tax that may be levied by a school corporation may not exceed the lesser of the following:

(1) The maximum operating referendum tax that could have been levied by the school corporation if the maximum referendum rate was imposed for taxes first due and payable in the immediately preceding calendar year, as adjusted by this section, multiplied by the result determined under STEP SEVEN of the following formula:

STEP ONE: Subtract:

(i) the school corporation's spring count of ADM made in the calendar year preceding by five (5) years the calendar year in which the property taxes are first due and payable; from

(ii) the school corporation's spring count of ADM made in the immediately preceding calendar year.

STEP TWO: Divide the STEP ONE result by four (4).

STEP THREE: Divide the STEP TWO result by the school corporation's spring count of ADM made in the calendar year preceding by five (5) years the calendar year in which the property taxes are first due and payable.

STEP FOUR: Multiply the STEP THREE amount by one and five-tenths (1.5).

STEP FIVE: Add the STEP FOUR result and one and six-hundredths (1.06).

STEP SIX: Determine the greater of the STEP FIVE result or one and six-hundredths (1.06).

STEP SEVEN: Determine the lesser of the STEP SIX result or one and twelve-hundredths (1.12).

(2) The maximum operating referendum tax that could otherwise be levied by the school corporation for taxes first due and payable in the current calendar year.

The tax rate for an operating referendum tax levy shall be decreased, if necessary, to comply with this limitation.

(e) The department of education shall provide to the department of local government finance each school corporation's applicable ADM counts as needed to make the determinations under this section.

As added by P.L.239-2023, SEC.4. Amended by P.L.136-2024, SEC.20.
Ind. Code § 6-7-2-14.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-14.5
Deduction for certain receivables
Status: in_force

Sec. 14.5. (a) In determining the amount of taxes imposed by this chapter that a distributor must remit under section 12 of this chapter, the distributor shall, subject to subsections (c) and (d), deduct from the distributor's wholesale income subject to the tax imposed by this chapter that is derived from wholesale transactions made during a particular reporting period an amount equal to the distributor's receivables that:

(1) resulted from wholesale transactions on which the distributor has previously paid the taxes imposed by this chapter to the department; and

(2) were written off as an uncollectible debt for federal tax purposes under Section 166 of the Internal Revenue Code during the particular reporting period.

(b) If a distributor deducts a receivable under subsection (a) and subsequently collects all or part of that receivable, the distributor shall, subject to subsection (d)(5), include the amount collected as part of the distributor's wholesale income subject to the tax imposed by this chapter for the particular reporting period in which the distributor makes the collection.

(c) As used in this subsection, "affiliated group" means any combination of the following:

(1) An affiliated group within the meaning provided in Section 1504 of the Internal Revenue Code (except that the ownership percentage in Section 1504(a)(2) of the Internal Revenue Code shall be determined using fifty percent (50%) instead of eighty percent (80%)) or a relationship described in Section 267(b)(11) of the Internal Revenue Code.

(2) Two (2) or more partnerships (as defined in IC 6-3-1-19), including limited liability companies and limited liability partnerships, that have the same degree of mutual ownership as an affiliated group described in subdivision (1), as determined under the rules adopted by the department.

The right to a deduction under this section is not assignable to an individual or entity that is not part of the same affiliated group as the assignor.

(d) The following provisions apply to a deduction for a receivable treated as uncollectible debt under subsection (a):

(1) The deduction does not include interest.

(2) The amount of the deduction shall be determined in the manner provided by Section 166 of the Internal Revenue Code for bad debts but shall be adjusted to exclude:

(A) financing charges or interest;

(B) uncollectible amounts on property that remain in the possession of the distributor until the full purchase price is paid;

(C) expenses incurred in attempting to collect any debt; and

(D) repossessed property.

(3) The deduction shall be claimed on the return for the period during which the receivable is written off as uncollectible in the claimant's books and records and is eligible to be deducted for federal income tax purposes. For purposes of this subdivision, a claimant who is not required to file federal income tax returns may deduct an uncollectible receivable on a return filed for the period in which the receivable is written off as uncollectible in the claimant's books and records and would be eligible for a bad debt deduction for federal income tax purposes if the claimant were required to file a federal income tax return.

(4) If the amount of uncollectible receivables claimed as a deduction by a distributor for a particular reporting period exceeds the amount of the distributor's taxable wholesale sales for that reporting period, the distributor may file a refund claim under IC 6-8.1-9. However, the deadline for the refund claim shall be measured from the due date of the return for the reporting period on which the deduction for the uncollectible receivables could first be claimed.

(5) For purposes of reporting a payment received on a previously claimed uncollectible receivable, any payments made on a debt or account shall be applied first proportionally to the taxable wholesale price of the property and the part of the receivable attributable to the tax imposed by this chapter, and secondly to interest, service charges, and any other charges.

As added by P.L.211-2007, SEC.38. Amended by P.L.165-2021, SEC.113.
Ind. Code § 6-1.1-5-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-13
Personal property return; information relating to real property
Status: in_force

Sec. 13. Each taxpayer shall provide on a personal property return any information related to real property owned, possessed, or occupied by him if the information is required by the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.49.
Ind. Code § 6-6-4.1-5 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-5
Disposition of tax revenue
Status: in_force

Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund (IC 8-23-9-54).

(b) The department shall deposit revenue collected under sections 4.3 and 4.5 of this chapter (before their repeal) as follows:

(1) Forty-seven and seventy-five hundredths percent (47.75%) in the state highway fund (IC 8-23-9-54).

(2) Forty-seven and seventy-five hundredths percent (47.75%) in the motor vehicle highway account (IC 8-14-1).

(3) Four and five-tenths percent (4.5%) in the motor carrier regulation fund administered by the department.

(c) The department shall deposit revenue collected under section 13 of this chapter as follows:

(1) Thirty-five percent (35%) in the motor vehicle highway account (IC 8-14-1).

(2) Sixty-five percent (65%) in the state highway fund (IC 8-23-9-54).

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.59-1985, SEC.18; P.L.8-1988, SEC.5; P.L.18-1990, SEC.23; P.L.218-2017, SEC.51; P.L.185-2018, SEC.12.
Ind. Code § 6-9-54-9 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-9
Uses of revenue
Status: in_force

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

(1) Park and recreation purposes, including the purchase of land for park and recreation purposes.

(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).

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

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-9-29-2 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-2
Liability; penalty for failure to remit tax
Status: in_force

Sec. 2. An individual who:

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

(2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision;

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

As added by P.L.85-1995, SEC.38. Amended by P.L.158-2013, SEC.120.
Ind. Code § 6-1.1-4-4.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.6
Department of local government finance setting of annual adjustment factors if county assessor fails to set; equalization of factors; notice and hearing; applicability
Status: in_force

Sec. 4.6. (a) If a county assessor fails before July 2 of a particular year for which an adjustment to the assessed value of real property applies under section 4.5 of this chapter to prepare and deliver to the county auditor a complete detailed list of all of the real property listed for taxation in the county as required by IC 6-1.1-5-14 and at least one hundred eighty (180) days have elapsed after the deadline specified in IC 6-1.1-5-14 for the county assessor to deliver the list, the department of local government finance may develop annual adjustment factors under this section for that year. In developing annual adjustment factors under this section, the department of local government finance shall use data in its possession that is obtained from:

(1) the county assessor; or

(2) any of the sources listed in the rule, including county or state sales data, government studies, ratio studies, cost and depreciation tables, and other market analyses.

(b) Using the data described in subsection (a), the department of local government finance shall propose to establish annual adjustment factors for the affected tax districts for one (1) or more of the classes of real property. The proposal may provide for the equalization of annual adjustment factors in the affected township or county and in adjacent areas. The department of local government finance shall issue notice and provide opportunity for hearing in accordance with IC 6-1.1-14-4 and IC 6-1.1-14-9, as applicable, before issuing final annual adjustment factors.

(c) The annual adjustment factors finally determined by the department of local government finance after the hearing required under subsection (b) apply to the annual adjustment of real property under section 4.5 of this chapter for:

(1) the assessment date; and

(2) the real property;

specified in the final determination of the department of local government finance.

As added by P.L.182-2009(ss), SEC.86. Amended by P.L.113-2010, SEC.14; P.L.111-2014, SEC.9; P.L.232-2017, SEC.3.
Ind. Code § 6-9-70-7 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-3-1-3.7 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-3.7
Expired
Status: repealed

Expired 1-1-2014 by P.L.6-2012, SEC.48.
Ind. Code § 6-1.1-35-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-1
Duties of department of local government finance
Status: in_force

Sec. 1. The department of local government finance shall:

(1) interpret the property tax laws of this state;

(2) instruct property tax officials about their taxation and assessment duties;

(3) see that all property assessments are made in the manner provided by law;

(4) conduct operational audits of the offices of assessing officials to determine if statutory and regulatory assignments are being completed in an effective, efficient, and productive manner; and

(5) develop and maintain a manual for all assessing officials and county assessors concerning:

(A) assessment duties and responsibilities of the various state and local officials;

(B) assessment procedures and time limits for the completion of assessment duties;

(C) changes in state assessment laws; and

(D) other matters relevant to the assessment duties of assessing officials, county assessors, and other county officials.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(2), (3); 6-1-1-28; 6-1-34-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.110; P.L.90-2002, SEC.247; P.L.146-2008, SEC.278.
Ind. Code § 6-9-15-4 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-4
Disposition of funds
Status: in_force

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

As added by Acts 1981, P.L.101, SEC.1.
Ind. Code § 6-9-29-1 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this article.

As added by P.L.85-1995, SEC.38.
Ind. Code § 6-3.6-3-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-9
Local income tax council; voting by resolution
Status: in_force

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

Sec. 9. (a) Except as provided in subsection (d), this section applies to a county in which the county adopting body is a local income tax council.

(b) A member of the local income tax council may exercise its votes by passing a resolution and transmitting the resolution to the county auditor.

(c) A resolution passed by a member of the local income tax council exercises all votes of the member on the proposed ordinance, and those votes may not be changed during the year.

(d) This section does not apply to a county in which the county adopting body is a local income tax council to which section 9.5 of this chapter applies. This subsection expires May 31, 2024.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.33; P.L.159-2021, SEC.24.
Ind. Code § 6-7-2-0.3 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-0.3
"Cigar"
Status: in_force

Sec. 0.3. As used in this chapter, "cigar" means a tobacco product that is a roll of tobacco wrapped in leaf tobacco or in any substance containing tobacco (other than any roll of tobacco that is a cigarette within the meaning of IC 6-7-1-2). The term includes tobacco products commonly known as "little cigars", which are cigars with an integrated cellulose acetate filter and that are wrapped in a substance containing tobacco.

As added by P.L.137-2022, SEC.62.
Ind. Code § 6-1.1-31-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-11
Repealed
Status: repealed

As added by P.L.6-1997, SEC.105. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-6-2.5-66 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-66
Listed tax
Status: in_force

Sec. 66. The special fuel tax is a listed tax for purposes of IC 6-8.1.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-29-7 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-7
Agreement to furnish county treasurer with tax collection information
Status: in_force

Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity:

(1) created under this article; and

(2) that is responsible for the expenditure of funds from an innkeeper's tax under this article;

to furnish the fiscal officer each month with the name and retail address of each business collecting the innkeeper's tax and the amount of money collected from each business.

(b) An agreement under subsection (a) must include a provision specifying that, unless in accordance with a judicial order, the fiscal officer, employees of the fiscal officer, former employees of the fiscal officer, counsel of the fiscal officer, agents of the fiscal officer, or any other person may not divulge the names or retail addresses of the businesses, the amount of taxes paid by the businesses, or any other information disclosed to the fiscal officer by the county treasurer.

As added by P.L.108-2019, SEC.142.
Ind. Code § 6-9-42-9 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-9
State board of accounts audit
Status: in_force

Sec. 9. The accounts, books, and records of the complex are subject to financial and compliance audit by the state board of accounts.

As added by P.L.182-2009(ss), SEC.262. Amended by P.L.181-2015, SEC.29.
Ind. Code § 6-2.5-3-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-2
Imposition of use tax; contractor's conversion of construction material into real property
Status: in_force

Sec. 2. (a) An excise tax, known as the use tax, is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, regardless of the location of that transaction or of the retail merchant making that transaction.

(b) The use tax is also imposed on the storage, use, or consumption of a vehicle, an aircraft, or a watercraft, if the vehicle, aircraft, or watercraft:

(1) is acquired in a transaction that is an isolated or occasional sale; and

(2) is required to be titled, licensed, or registered by this state for use in Indiana.

(c) The use tax is imposed on a contractor's conversion of construction material into real property if that construction material was purchased by the contractor. However, the use tax does not apply to conversions of construction material described in this subsection, if:

(1) the state gross retail or use tax has been previously imposed on the contractor's acquisition or use of that construction material;

(2) the person for whom the construction material is being converted could have purchased the material exempt from the state gross retail and use taxes, as evidenced by a properly issued exemption certificate, if that person had directly purchased the construction material from a retail merchant in a retail transaction; or

(3) the conversion of the construction material into real property is governed by a time and material contract as described in IC 6-2.5-4-9(b).

(d) The use tax is imposed on a person who:

(1) manufactures, fabricates, or assembles tangible personal property from materials either within or outside Indiana; and

(2) uses, stores, distributes, or consumes tangible personal property in Indiana.

(e) Notwithstanding any other provision of this section, the use tax is not imposed on the keeping, retaining, or exercising of any right or power over tangible personal property, if:

(1) the property is delivered into Indiana by or for the purchaser of the property;

(2) the property is delivered in Indiana for the sole purpose of being processed, printed, fabricated, or manufactured into, attached to, or incorporated into other tangible personal property; and

(3) the property is subsequently transported out of state for use solely outside Indiana.

(f) As used in subsection (g) and IC 6-2.5-5-42:

(1) "completion work" means the addition of tangible personal property to or reconfiguration of the interior of an aircraft, if the work requires the issuance of an airworthiness certificate from the:

(A) Federal Aviation Administration; or

(B) equivalent foreign regulatory authority;

due to the change in the type certification basis of the aircraft resulting from the addition to or reconfiguration of the interior of the aircraft;

(2) "delivery" means the physical delivery of the aircraft regardless of who holds title; and

(3) "prepurchase evaluation" means an examination of an aircraft by a potential purchaser for the purpose of obtaining information relevant to the potential purchase of the aircraft.

(g) Notwithstanding any other provision of this section, the use tax is not imposed on the keeping, retaining, or exercising of any right or power over an aircraft, if:

(1) the aircraft is or will be titled, registered, or based (as defined in IC 6-6-6.5-1(m)) in another state or country;

(2) the aircraft is delivered to Indiana by or for a nonresident owner or purchaser of the aircraft;

(3) the aircraft is delivered to Indiana for the sole purpose of being repaired, refurbished, remanufactured, or subjected to completion work or a prepurchase evaluation; and

(4) after completion of the repair, refurbishment, remanufacture, completion work, or prepurchase evaluation, the aircraft is transported to a destination outside Indiana.

(h) The amendments made to this section by P.L.153-2012 shall be interpreted to specify and not to change the general assembly's intent with respect to this section.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.3; P.L.335-1989(ss), SEC.2; P.L.162-2006, SEC.20; P.L.211-2007, SEC.9; P.L.153-2012, SEC.1; P.L.13-2013, SEC.20; P.L.181-2016, SEC.18.
Ind. Code § 6-7-1-26 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-26
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.25. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3-4-5 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-5
Payment of tax
Status: in_force

Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without regard to any extension of time for filing the return. In making a return and paying tax for any taxable year, a taxpayer shall take credit for any tax previously paid by him for such taxable year.

Formerly: Acts 1963(ss), c.32, s.405. As amended by P.L.2-1988, SEC.11.
Ind. Code § 6-6-5.5-5 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-5
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.22.
Ind. Code § 6-1.1-12.6-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-4
Limitation of deduction to ten residences; procedure for enforcement
Status: in_force

Sec. 4. (a) Subject to section 8 of this chapter, a property owner is entitled to a deduction under this chapter for an assessment date for not more than ten (10) model residences in Indiana.

(b) The auditor of a county (referred to in this section as the "first county") with whom a statement is filed under section 3 of this chapter shall immediately prepare and transmit a copy of the statement to the auditor of any other county (referred to in this section as the "second county") if the property owner that claims the deduction owns or is buying a model residence located in the second county.

(c) The county auditor of the second county shall note on the copy of the statement whether the property owner has claimed a deduction for the current year under section 3 of this chapter for a model residence located in the second county. The county auditor shall then return the copy of the statement to the auditor of the first county.

As added by P.L.70-2008, SEC.1. Amended by P.L.157-2026, SEC.58.
Ind. Code § 6-9-57-8 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-8
Food and beverage tax receipts fund
Status: in_force

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

(b) The county 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.122.
Ind. Code § 6-1.1-37-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-3
False information in return or document; offense
Status: in_force

Sec. 3. A person commits a Level 6 felony if:

(1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and

(2) the return, statement, or document is certified to as to the truth of the information appearing in it.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-8; 6-1-4-3; 6-1-32-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.607; P.L.158-2013, SEC.81.
Ind. Code § 6-4.1-1-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-4
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.1; P.L.87-1983, SEC.1; P.L.2-1987, SEC.23. Repealed by P.L.205-2013, SEC.100.
Ind. Code § 6-9-20-10 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-10
Repealed
Status: repealed

As added by P.L.28-1993, SEC.12. Repealed by P.L.99-1995, SEC.14.
Ind. Code § 6-1.1-50.1-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 50.1 / Section 6-1.1-50.1-3
"Qualified owner"
Status: in_force

Sec. 3. As used in this chapter, "qualified owner" has the meaning set forth in IC 6-1.1-4-47(g).

As added by P.L.230-2025, SEC.58.
Ind. Code § 6-9-64-8 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-3.1-34-0.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-0.5
Requirement to award of tax credits; development authority plan for qualified redevelopment site
Status: in_force

Sec. 0.5. (a) In order to facilitate the redevelopment and rehabilitation of property in Indiana that promotes regional collaboration and long term strategic planning, the corporation may commit a tax credit to a development authority pursuant to a development plan approved by the corporation, which may subsequently be awarded by the corporation at the request of a development authority to a taxpayer proposing a qualified investment in a qualified redevelopment site that is included in the development authority's development plan.

(b) The corporation shall award thirty-five million dollars ($35,000,000) to development authorities each fiscal year that may be granted to taxpayers proposing qualified investment in a qualified redevelopment site pursuant to a development plan approved by the corporation.

As added by P.L.162-2026, SEC.12.
Ind. Code § 6-2.5-1-27.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-27.5
"Telecommunication services"
Status: in_force

Sec. 27.5. (a) "Telecommunication services" means electronic transmission, conveyance, or routing of voice, data, audio, video, or any other information or signals to a point, or between or among points.

(b) The term includes a transmission, conveyance, or routing in which computer processing applications are used to act on the form, code, or protocol of the content for purposes of transmission, conveyance, or routing regardless of whether the service:

(1) is referred to as voice over Internet protocol services; or

(2) is classified by the Federal Communications Commission as enhanced or value added.

(c) The term does not include the following:

(1) Data processing and information services that allow data to be generated, acquired, stored, processed, or retrieved and delivered by an electronic transmission to a purchaser whose primary purpose for the underlying transaction is the processed data or information.

(2) Installation or maintenance of wiring or equipment on a customer's premises.

(3) Tangible personal property.

(4) Advertising, including but not limited to directory advertising.

(5) Billing and collection services provided to third parties.

(6) Internet access service.

(7) Radio and television audio and video programming services, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by the programming service provider. Radio and television audio and video programming services include cable service as defined in 47 U.S.C. 522(6) and audio and video programming services delivered by commercial mobile radio service providers, as defined in 47 CFR 20.3.

(8) Ancillary services.

(9) Digital products delivered electronically, including the following:

(A) Software.

(B) Music.

(C) Video.

(D) Reading materials.

(E) Ring tones.

As added by P.L.145-2007, SEC.5.
Ind. Code § 6-9-45.5-13 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-13
Repealed
Status: repealed

As added by P.L.255-2015, SEC.61. Repealed by P.L.157-2026, SEC.182.
Ind. Code § 6-3.6-11-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-4
Revenue dedicated to public safety; used for funding of operation of public communications system and computer facilities district; allocations and distributions to civil taxing units
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. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county as provided in IC 6-3.6-6-8. This tax revenue shall be allocated and distributed to the PSAP before the allocation and distribution to any taxing units of the remaining tax revenue allocated to public safety as provided in IC 6-3.6-6.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.71; P.L.247-2017, SEC.25.
Ind. Code § 6-1.5-6-1 — Indiana Code / Title 6 / Article 1.5 / Chapter 6 / Section 6-1.5-6-1
Adoption of rules
Status: in_force

Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the Indiana board under this article.

(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:

(1) restrict the ability of a representative to practice before the Indiana board based on the fact that the representative is not an attorney admitted to the Indiana bar; or

(2) restrict the admissibility of the written or oral testimony of a representative or other witness before the Indiana board based upon the manner in which the representative or other witness is compensated.

(c) A rule adopted under subsection (a) may require a representative in a proceeding before the Indiana board to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:

(1) an exemption for which an application is required under IC 6-1.1-11;

(2) a claim that taxes are illegal as a matter of law;

(3) a claim regarding the constitutionality of an assessment; or

(4) any other matter that requires representation that involves the practice of law.

(d) This subsection applies to a petition that is filed with the Indiana board before the adoption of a rule under subsection (a) that establishes new standards for:

(1) the presentation of evidence or testimony; or

(2) the practice of representatives.

The Indiana board may not dismiss the petition solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner an opportunity to present evidence, testimony, or representation in compliance with the rule.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-9-24-6 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-6
Collection of tax; returns
Status: in_force

Sec. 6. The tax that may be 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 for the payment of the taxes may be made on separate returns 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.111-1987, SEC.1.
Ind. Code § 6-8.1-18-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-4
Payroll service provider; permitted to retain income generated on client funds
Status: in_force

Sec. 4. Notwithstanding section 3(b)(2) of this chapter, a payroll service provider shall be permitted to retain any income generated on client funds while held in a payroll service provider's legal possession pending remittance to authorized payees if the client agreement expressly permits it and the payroll service provider:

(1) complies with the National Automated Clearing House Association rules;

(2) maintains bank and custodial accounts for client funds that are segregated from any operating funds of the payroll service provider; and

(3) either:

(A) is a publicly held company (subject to Securities and Exchange Commission reporting, public company accounting standards, and audit requirements);

(B) is subject to federal or Indiana financial regulatory oversight related to the handling of client funds;

(C) is subject to review by partner financial institutions at least annually; or

(D) conducts annual SOC 1 or SOC 2 reports of security and integrity controls.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-9-60-9 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-9
Unauthorized transfer; felony
Status: in_force

Sec. 9. (a) A member of the commission who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or

(2) approves a transfer for a purpose not permitted under law;

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.230-2025, SEC.109.