Ind. Code § 6-1.1-31-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-6
Real property assessment; classification of land and improvements; valuation of improved property; determination of true tax value
Status: in_force

Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local government finance shall provide for:

(1) the classification of land on the basis of:

(A) acreage;

(B) lots;

(C) size;

(D) location;

(E) use;

(F) productivity or earning capacity;

(G) applicable zoning provisions;

(H) accessibility to highways, sewers, and other public services or facilities; and

(I) any other factor that the department determines by rule is just and proper; and

(2) the classification of improvements on the basis of:

(A) size;

(B) location;

(C) use;

(D) type and character of construction;

(E) age;

(F) condition;

(G) cost of reproduction;

(H) market segmentation; and

(I) any other factor that the department determines by rule is just and proper.

(b) With respect to the assessment of real property, the rules of the department of local government finance shall include instructions for determining:

(1) the proper classification of real property;

(2) the size of real property;

(3) the effects that location and use have on the value of real property;

(4) the productivity or earning capacity of:

(A) agricultural land; and

(B) real property regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more;

(5) sales data for generally comparable properties; and

(6) the true tax value of real property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper.

(c) With respect to the assessment of real property, true tax value does not mean fair market value.

(d) With respect to the assessment of an improved property, a valuation does not reflect the true tax value of the improved property if the purportedly comparable sale properties supporting the valuation have a different market or submarket than the current use of the improved property, based on a market segmentation analysis. Any market segmentation analysis must be conducted in conformity with generally accepted appraisal principles and is not limited to the categories of markets and submarkets enumerated in the rules or guidance materials adopted by the department of local government finance.

(e) True tax value does not mean the value of the property to the user.

(f) Subject to this article, true tax value shall be determined under the rules of the department of local government finance. The department's rules may include examples to illustrate true tax value.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.27; P.L.42-1984, SEC.2; P.L.24-1986, SEC.23; P.L.90-2002, SEC.222; P.L.1-2004, SEC.40 and P.L.23-2004, SEC.43; P.L.154-2006, SEC.52; P.L.204-2016, SEC.13.
Ind. Code § 6-9-1-4 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-4
Management of funds; bonds
Status: in_force

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers 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 of managers shall be subject to audit and supervision by the state board of accounts.

(b) Upon request by the Potawatomi Zoo, the board of managers shall fully support and assist the Potawatomi Zoo to secure the issuance of bonds from the applicable fiscal body up to a term of twenty (20) years to pay any costs associated with the financing, construction, renovation, improvement, and equipping of projects for the Potawatomi Zoo. Any funds received as a result of issuing bonds under this section shall be given to the Potawatomi Zoo, and the Potawatomi Zoo shall have complete control over funds received as a result of issuing the bonds. The board of managers may require that the Potawatomi Zoo issue an annual report that:

(1) describes how funds are used to support a project; and

(2) provides a current update of a project's development.

(c) Bonds issued under this section must be repaid in accordance with section 6.3(c) of this chapter.

Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.69-2021, SEC.1.
Ind. Code § 6-1.1-13-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-2
County assessment lists; recommendations for alterations
Status: in_force

Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board the assessment list of the county for the current year as returned by the township assessors (if any) and as amended and returned by the county assessor. The county assessor shall make recommendations to the board for corrections and changes in the returns and assessments. The board shall consider and act upon all the recommendations.

[Pre-1975 Property Tax Recodification Citation: 6-1-28-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.64, SEC.3; P.L.12-1992, SEC.18; P.L.84-1995, SEC.4; P.L.6-1997, SEC.61; P.L.146-2008, SEC.133.
Ind. Code § 6-6-6.5-26 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-26
Expired
Status: repealed

As added by P.L.102-2015, SEC.2. Expired 7-1-2018 by P.L.102-2015, SEC.2.
Ind. Code § 6-8-13-14 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-14
Requirement to pay transaction fees and taxes
Status: in_force

Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:

(1) fuel taxes;

(2) hotel taxes;

(3) car rental taxes; or

(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-9-10-4 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-4
Funds; deposit; audit
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 1980, P.L.64, SEC.1.
Ind. Code § 6-8-5-1 — Indiana Code / Title 6 / Article 8 / Chapter 5 / Section 6-8-5-1
Qualifying bonds, notes, warrants, or other evidences of indebtedness; application; financial institution franchise tax
Status: in_force

Sec. 1. (a) All bonds issued after March 11, 1959, or notes, warrants, or other evidences of indebtedness issued in the state of Indiana by or in the name of any Indiana county, township, city, incorporated town, school corporation, state educational institution, or any other Indiana political, municipal, public or quasi-public corporation or body, or in the name of any special assessment or taxing district or in the name of any authorized body of any such corporation or district, the interest thereon, the proceeds received by a holder from the sale of such obligations to the extent of the holder's cost of acquisition, or proceeds received upon redemption prior to maturity, or proceeds received at maturity, and the receipt of such interest and proceeds, shall be exempt from taxation in the state of Indiana for all purposes.

(b) All bonds issued after March 11, 1933, and before March 12, 1959, by any municipality in this state under the provisions of any statute whereby the terms thereof provide for the payment of such bonds out of the funds derived from the revenues of any municipally owned utility or which are to be paid by pledging the physical property of any such municipally owned utility, or any bonds issued pledging both the physical property and the revenues of such utility, or any bonds issued for additions to or improvements to be made to such municipally owned utility, or any bonds issued by any municipality to be paid out of taxes levied by such municipality for the acquiring, purchase, construction, or the reconstruction of a utility, or any part thereof, shall be exempt from taxation for all purposes.

(c) This section does not apply to measuring the franchise tax imposed on the privilege of transacting the business of a financial institution in Indiana under IC 6-5.5.

(d) No other statute exempting interest paid on debt obligations of:

(1) a state or local public entity, including an agency, a government corporation, or an authority; or

(2) a corporation or other entity leasing real or personal property to an entity described in subdivision (1);

applies to measuring of the franchise tax imposed on financial institutions under IC 6-5.5.

[Pre-Local Government Recodification Citations: 6-8-5-1; 19-3-18-1.]

Formerly: Acts 1959, c.154, s.1. As amended by Acts 1980, P.L.8, SEC.58; P.L.80-1985, SEC.1; P.L.21-1990, SEC.37; P.L.68-1991, SEC.17; P.L.254-1997(ss), SEC.12; P.L.2-2007, SEC.128; P.L.172-2011, SEC.85; P.L.79-2017, SEC.53.
Ind. Code § 6-8.1-3-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-3
Adoption of rules; copies of rules and statements
Status: in_force

Sec. 3. (a) The department shall adopt, under IC 4-22-2, rules governing:

(1) the administration, collection, and enforcement of the listed taxes;

(2) the interpretation of the statutes governing the listed taxes;

(3) the procedures relating to the listed taxes; and

(4) the methods of valuing the items subject to the listed taxes.

(b) No change in the department's interpretation of a listed tax may take effect before the date the change is:

(1) adopted in a rule under this section; or

(2) published in the Indiana Register under IC 4-22-7-7(a)(5), if IC 4-22-2 does not require the interpretation to be adopted as a rule;

if the change would increase a taxpayer's liability for a listed tax.

(c) The department shall furnish copies of its rules and statements described in subsection (b)(2) to the public at a cost equivalent to the preparation and mailing costs of those rules or statements. However, the department shall furnish the rules or statements, on request, free of charge to governmental officials of any state or of the federal government.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.105-1987, SEC.1; P.L.17-1996, SEC.8.
Ind. Code § 6-3.6-6-9.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-9.5-b
Allocation of general purpose revenue for economic development
Status: in_force

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

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

Sec. 9.5. (a) The executive of a county, city, or town may:

(1) adopt a capital improvement plan specifying the uses of general purpose revenue to be allocated for economic development purposes; or

(2) designate the county or a city or town in the county as the recipient of all or a part of its general purpose revenue that is distributed to it for economic development purposes.

(b) If a designation is made under subsection (a)(2), the county treasurer shall transfer the share or part of the share to the designated unit unless that unit does not have a capital improvement plan.

(c) A county, city, or town that fails to adopt a capital improvement plan may not receive any amount designated under subsection (a)(2) for the year or years in which the unit does not have a plan. The county treasurer shall retain the amounts not distributed for such a unit in a separate account until the unit adopts a plan. Interest on the separate account becomes part of the account. If a unit fails to adopt a plan for a period of three (3) years, the balance in the separate account shall be distributed to the other units in the county in the same manner that other general purpose revenue allocated for economic development purposes is distributed.

(d) A capital improvement plan must include the following components:

(1) Identification and general description of each project that would be funded by other general purpose revenue allocated for economic development purposes.

(2) The estimated total cost of the project.

(3) Identification of all sources of funds expected to be used for each project.

(4) The planning, development, and construction schedule of each project.

(e) A capital improvement plan:

(1) must encompass a period of not less than two (2) years; and

(2) must incorporate projects the cost of which is at least seventy-five percent (75%) of the fractional amount of general purpose revenue allocated for economic development purposes that is expected to be received by the county, city, or town in that period.

(f) In making a designation under subsection (a)(2), the executive must specify the purpose and duration of the designation. If the designation is made to provide for the payment of lease rentals or bond payments, the executive may specify that the designation and its duration are irrevocable.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.133.
Ind. Code § 6-9-54.5-9 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-9
Uses of revenue
Status: in_force

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

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

(2) Tourism related purposes or facilities, including the purchase of land for 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 town as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the town.

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-1.1-27-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-2
Settlement of county treasurer with county auditor
Status: in_force

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county treasurer shall also certify to the county auditor, under oath and on the form prescribed by the state board of accounts, the correctness of:

(1) the credits for cash collected for each taxing unit appearing on the tax duplicate; and

(2) any other amounts collected by the county treasurer as required by law.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.137-2021, SEC.11.
Ind. Code § 6-9-66-1 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-1
Application
Status: in_force

Sec. 1. This chapter applies to the town of Cambridge City.

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-1.1-5.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-10
Criminal penalties and infractions
Status: in_force

Sec. 10. (a) A person who knowingly and intentionally:

(1) falsifies the value of transferred real property; or

(2) omits or falsifies any information required to be provided in the sales disclosure form;

commits a Level 5 felony.

(b) A public official who knowingly and intentionally accepts:

(1) a sales disclosure document for filing that:

(A) falsifies the value of transferred real property; or

(B) omits or falsifies any information required to be provided in the sales disclosure form; or

(2) a conveyance document for recording in violation of section 6 of this chapter;

commits a Class A infraction.

As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.28; P.L.178-2002, SEC.11; P.L.144-2008, SEC.7; P.L.158-2013, SEC.80.
Ind. Code § 6-3.6-5-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-7
Chapter expiration
Status: in_force

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

Effective 7-1-2028.

Sec. 7. This chapter expires December 31, 2028.

As added by P.L.68-2025, SEC.116. Amended by P.L.157-2026, SEC.123.
Ind. Code § 6-6-1.1-704 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-704
Refund or deduction
Status: in_force

Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on which the tax was paid.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.36.
Ind. Code § 6-1.1-12-38 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-38
Deduction for improvements to comply with fertilizer storage rules; prerequisites for filing limitations
Status: in_force

Sec. 38. (a) A person is entitled to a deduction from the assessed value of the person's property in an amount equal to the difference between:

(1) the assessed value of the person's property, including the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52; minus

(2) the assessed value of the person's property, excluding the assessed value of the improvements made to comply with the fertilizer storage rules adopted by the state chemist under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52.

(b) To obtain the deduction under this section, a person must file a certified statement in duplicate, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is subject to assessment. In addition to the certified statement, the person must file a certification by the state chemist listing the improvements that were made to comply with the fertilizer storage rules adopted under IC 15-16-2-44 and the pesticide storage rules adopted by the state chemist under IC 15-16-4-52. Subject to section 45 of this chapter, the statement must be completed, dated, and filed with the county auditor on or before January 15 of the immediately succeeding calendar year. Upon the verification of the statement and certification by the assessor of the township in which the property is subject to assessment, or the county assessor if there is no township assessor for the township, the county auditor shall allow the deduction.

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

(1) owns the property; or

(2) is buying the property under contract;

on the assessment date for which the deduction applies.

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

(e) This section expires January 1, 2027.

As added by P.L.41-1992, SEC.3. Amended by P.L.90-2002, SEC.117; P.L.154-2006, SEC.23; P.L.144-2008, SEC.36; P.L.2-2008, SEC.22; P.L.146-2008, SEC.117; P.L.1-2009, SEC.39; P.L.183-2014, SEC.15; P.L.136-2024, SEC.15; P.L.68-2025, SEC.46.
Ind. Code § 6-1.1-18.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-2
Assessed value growth quotient
Status: in_force

Sec. 2. (a) As used in this section, "Indiana nonfarm personal income" means the estimate of total nonfarm personal income for Indiana in a calendar year as computed by the federal Bureau of Economic Analysis using any actual data for the calendar year and any estimated data determined appropriate by the federal Bureau of Economic Analysis.

(b) Except as provided in subsections (c) and (e), for purposes of determining a civil taxing unit's maximum permissible ad valorem property tax levy for an ensuing calendar year, the civil taxing unit shall use the maximum levy growth quotient determined in the last STEP of the following STEPS:

STEP ONE: For each of the six (6) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year, divide the Indiana nonfarm personal income for the calendar year by the Indiana nonfarm personal income for the calendar year immediately preceding that calendar year, rounding to the nearest one-thousandth (0.001).

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

STEP THREE: Divide the STEP TWO result by six (6), rounding to the nearest one-thousandth (0.001).

STEP FOUR: Determine the lesser of the following:

(A) The STEP THREE quotient.

(B) One and six-hundredths (1.06).

(c) Except as provided in subsection (f), a school corporation, or, in the case of a school city (as defined in IC 20-25-2-12), the public education corporation, shall use for its operations fund maximum levy calculation under IC 20-46-8-1 the maximum levy growth quotient determined in the last STEP of the following STEPS:

STEP ONE: Determine for each school corporation, the average annual growth in net assessed value using the three (3) calendar years immediately preceding the year in which a budget is adopted under IC 6-1.1-17-5 for the ensuing calendar year.

STEP TWO: Determine the greater of:

(A) zero (0); or

(B) the STEP ONE amount minus the sum of:

(i) the maximum levy growth quotient determined under subsection (b) minus one (1); plus

(ii) two-hundredths (0.02).

STEP THREE: Determine the lesser of:

(A) the STEP TWO amount; or

(B) four-hundredths (0.04).

STEP FOUR: Determine the sum of:

(A) the STEP THREE amount; plus

(B) the maximum levy growth quotient determined under subsection (b).

STEP FIVE: Determine the greater of:

(A) the STEP FOUR amount; or

(B) the maximum levy growth quotient determined under subsection (b).

(d) The budget agency shall provide the maximum levy growth quotient for the ensuing year to civil taxing units, school corporations, the public education corporation (in the case of a school city (as defined in IC 20-25-2-12)), and the department of local government finance before July 1 of each year.

(e) This subsection applies only for purposes of determining the maximum levy growth quotient to be used in determining a civil taxing unit's maximum permissible ad valorem property tax levy in calendar years 2024, 2025, and 2026. For purposes of determining the maximum levy growth quotient in calendar years 2024, 2025, and 2026, instead of the result determined in the last STEP in subsection (b), the maximum levy growth quotient is determined in the last STEP of the following STEPS:

STEP ONE: Determine the result of STEP FOUR of subsection (b), calculated as if this subsection was not in effect.

STEP TWO: Subtract one (1) from the STEP ONE result.

STEP THREE: Multiply the STEP TWO result by eight-tenths (0.8).

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

STEP FIVE: Determine the lesser of:

(A) the STEP FOUR result; or

(B) one and four-hundredths (1.04).

(f) This subsection applies only for purposes of determining the maximum levy growth quotient to be used in determining a school corporation's, or, in the case of a school city (as defined in IC 20-25-2-12), the public education corporation's, operations fund maximum levy in calendar years 2024, 2025, and 2026. For purposes of determining the maximum levy growth quotient in calendar years 2024, 2025, and 2026, instead of the result determined in the last STEP in subsection (c), the maximum levy growth quotient is determined in the last STEP of the following STEPS:

STEP ONE: Determine the result of STEP FIVE of subsection (c), calculated as if this subsection was not in effect.

STEP TWO: Subtract one (1) from the STEP ONE result.

STEP THREE: Multiply the STEP TWO result by eight-tenths (0.8).

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

STEP FIVE: Determine the lesser of:

(A) the STEP FOUR result; or

(B) one and four-hundredths (1.04).

As added by P.L.73-1983, SEC.1. Amended by P.L.44-1984, SEC.1; P.L.198-2001, SEC.52; P.L.192-2002(ss), SEC.35; P.L.224-2007, SEC.19; P.L.1-2008, SEC.3; P.L.230-2013, SEC.2; P.L.184-2016, SEC.14; P.L.238-2019, SEC.8; P.L.159-2020, SEC.31; P.L.239-2023, SEC.5; P.L.68-2025, SEC.59; P.L.101-2026, SEC.6.
Ind. Code § 6-8.1-10-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-11
Repealed
Status: repealed

As added by P.L.335-1989(ss), SEC.25. Repealed by P.L.254-2003, SEC.14.
Ind. Code § 6-9-55-11 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-11
Expiration
Status: in_force

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

(b) This chapter expires July 1, 2045.

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-1.1-17-3.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-3.6
County fiscal body review of levy limits and tax reductions from credits; meeting by county fiscal body; recommendations
Status: in_force

Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following:

(1) The estimated levy limits provided by the department of local government finance under IC 6-1.1-18.5-24.

(2) The estimate provided by the department of local government finance under IC 6-1.1-20.6-11.1 of how each taxing unit's distribution of property taxes will be reduced by credits under IC 6-1.1-20.6.

(b) The county fiscal body may request that representatives from the taxing units located within the county attend the meeting described in subsection (a).

(c) The county fiscal body must allow a representative of a taxing unit that attends the meeting described in subsection (a) to comment on the taxing unit's proposed budgets, tax levies, and tax rates for the ensuing calendar year.

(d) After the county fiscal body has held the meeting required by this section, the county fiscal body may prepare and distribute a written recommendation for taxing units in the county. If the county fiscal body does not prepare a written recommendation, the minutes of the meeting held under this section shall be distributed by the county auditor to all taxing units in the county after the minutes have been approved by the county fiscal body.

As added by P.L.184-2016, SEC.8.
Ind. Code § 6-1.1-23-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-1.5
Contracts; collection fees
Status: in_force

Sec. 1.5. (a) A county treasurer may enter into a contract, subject to the approval of the county executive, for services that the county treasurer considers necessary for:

(1) the administration of this chapter; or

(2) the collection of delinquent personal property taxes.

(b) If delinquent personal property taxes are collected under a contract entered into under this section, the county treasurer may collect from the person owing the delinquent taxes a reasonable collection fee.

As added by P.L.46-1991, SEC.4. Amended by P.L.56-1996, SEC.2.
Ind. Code § 6-3.1-35.8-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-8
Expiration
Status: in_force

Sec. 8. This chapter expires January 1, 2028.

As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.7.
Ind. Code § 6-5.5-2-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-1
Computation of franchise tax
Status: in_force

Sec. 1. (a) There is imposed on each taxpayer a franchise tax measured by the taxpayer's apportioned income for the privilege of exercising its franchise or the corporate privilege of transacting the business of a financial institution in Indiana. The amount of the tax for a taxable year shall be determined by multiplying the applicable rate under subsection (b) times the remainder of:

(1) the taxpayer's apportioned income; minus

(2) the taxpayer's deductible Indiana net operating losses as determined under this section; minus

(3) the taxpayer's net capital losses minus the taxpayer's net capital gains computed under the Internal Revenue Code for each taxable year or part of a taxable year beginning after December 31, 1989, multiplied by the apportionment percentage applicable to the taxpayer under this chapter for the taxable year of the loss.

A net capital loss for a taxable year is a net capital loss carryover to each of the five (5) taxable years that follow the taxable year in which the loss occurred.

(b) The following are the applicable tax rates to be used under subsection (a):

(1) For taxable years beginning before January 1, 2014, eight and five-tenths percent (8.5%).

(2) For taxable years beginning after December 31, 2013, and before January 1, 2015, eight percent (8.0%).

(3) For taxable years beginning after December 31, 2014, and before January 1, 2016, seven and five-tenths percent (7.5%).

(4) For taxable years beginning after December 31, 2015, and before January 1, 2017, seven percent (7.0%).

(5) For taxable years beginning after December 31, 2016, and before January 1, 2019, six and five-tenths percent (6.5%).

(6) For taxable years beginning after December 31, 2018, and before January 1, 2020, six and twenty-five hundredths percent (6.25%).

(7) For taxable years beginning after December 31, 2019, and before January 1, 2021, six percent (6.0%).

(8) For taxable years beginning after December 31, 2020, and before January 1, 2022, five and five-tenths percent (5.5%).

(9) For taxable years beginning after December 31, 2021, and before January 1, 2023, five percent (5.0%).

(10) For taxable years beginning after December 31, 2022, four and nine-tenths percent (4.9%).

(c) The amount of net operating losses deductible under subsection (a) is an amount equal to the net operating losses computed under the Internal Revenue Code, adjusted for the items set forth in IC 6-5.5-1-2, that are:

(1) incurred in each taxable year, or part of a year, beginning after December 31, 1989; and

(2) attributable to Indiana.

(d) The following apply to determining the amount of net operating losses that may be deducted under subsection (a):

(1) The amount of net operating losses that is attributable to Indiana is the taxpayer's total net operating losses under the Internal Revenue Code for the taxable year of the loss, adjusted for the items set forth in IC 6-5.5-1-2, multiplied by the apportionment percentage applicable to the taxpayer under this chapter for the taxable year of the loss.

(2) A net operating loss for any taxable year is a net operating loss carryover to each of the fifteen (15) taxable years that follow the taxable year in which the loss occurred.

(3) If the taxpayer has discharge of indebtedness excluded from federal 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 available for use or carryover shall be reduced by the remainder of:

(A) the amount of discharge of indebtedness excluded from federal gross income, multiplied by the apportionment percentage applicable to the taxpayer under this chapter or IC 6-3 for the year of discharge; minus

(B) the amount of discharge of indebtedness excluded from federal gross income 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, multiplied by the apportionment percentage applicable to the taxpayer under this chapter or IC 6-3 for the year of discharge.

(4) For purposes of applying this subsection, the amount of the reduction computed under subdivision (3) shall be applied:

(A) first, as if the discharge of indebtedness was a modification of an item set forth in IC 6-5.5-1-2 that increased the taxpayer's adjusted gross income for the taxable year to zero (0), but only if the amount determined after modifications under IC 6-5.5-1-2 was less than zero (0); and

(B) after the application required under clause (A), as if the discharge of indebtedness was part of the taxpayer's apportioned income under subsection (a)(1), and prorated for the taxable year of discharge between taxpayer members of a unitary group as provided in subsection (e)(1). However, if the application of this clause results in a net operating loss of a member being reduced to zero (0), the excess shall not be considered income of the taxpayer nor shall it reduce the net operating loss of any other taxpayer member of a unitary group.

(5) For purposes of subdivisions (3) and (4), the provisions of Section 108(d)(6) and Section 108(d)(7) of the Internal Revenue Code shall apply.

(e) The following provisions apply to a combined return computing the tax on the basis of the income of the unitary group when the return is filed for more than one (1) taxpayer member of the unitary group for any taxable year:

(1) Any net capital loss or net operating loss attributable to Indiana in the combined return shall be prorated between each taxpayer member of the unitary group by the quotient of:

(A) the receipts of that taxpayer member attributable to Indiana under section 4 of this chapter; divided by

(B) the receipts of all taxpayer members of the unitary group attributable to Indiana.

(2) The net capital loss or net operating loss for that year, if any, to be carried forward to any subsequent year shall be limited to the capital gains or apportioned income for the subsequent year of that taxpayer, determined by the same receipts formula set out in subdivision (1).

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.21; P.L.68-1991, SEC.4; P.L.1-1992, SEC.19; P.L.6-2000, SEC.1; P.L.93-2013, SEC.5; P.L.80-2014, SEC.10; P.L.194-2023, SEC.26.
Ind. Code § 6-8.1-9-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-1.5
Tax refunds; authority for the department to issue without a taxpayer filing a refund claim in certain circumstances
Status: in_force

Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of:

(1) an error by the department;

(2) an error determined by the department; or

(3) a taxpayer's overpayment determined by the department under an audit or investigation.

(b) The department shall prescribe rules or guidelines to govern the circumstances under which the department may issue a refund or credit under this section.

(c) The department may not issue a refund or credit under this section if the period for filing a refund claim under this article has expired before the issuance of the refund or credit.

(d) Nothing in this section shall constitute a requirement that the department issue a refund or credit for an overpayment.

As added by P.L.212-2018(ss), SEC.28.
Ind. Code § 6-6-5.1-21 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-21
Administration and collection of taxes; service charge; report; distribution of credited delinquent taxes
Status: in_force

Sec. 21. (a) The bureau, in the administration and collection of the tax imposed by this chapter, may use the services and facilities of:

(1) license branches operated under IC 9-14.1;

(2) full service providers (as defined in IC 9-14.1-1-2); and

(3) partial services providers (as defined in IC 9-14.1-1-3);

in the bureau's administration of the state motor vehicle registration laws in the manner and to the extent the bureau considers necessary and proper to implement and effectuate the administration and collection of the excise tax imposed by this chapter.

(b) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.

(c) The bureau shall report the excise taxes collected on at least a weekly basis to the county auditor of the county to which the collections are due.

(d) If the excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau on the first working day following the week of collection. Except as provided in subsection (e), money collected by the department that represents interest or a penalty shall be retained by the department and used to pay the department's costs of enforcing this chapter.

(e) This subsection applies only to interest or a penalty collected by the department of state revenue from a person that:

(1) fails to properly register a recreational vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under this chapter; and

(2) during any time after the date by which the recreational vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the recreational vehicle a license plate issued by another state.

The total amount collected by the department of state revenue that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund to the credit of the county in which the person resides. The amount shall be reported to the bureau on the first working day following the week of collection.

(f) The bureau may contract with a bank card or credit card vendor for acceptance of bank cards or credit cards. However, if a bank card or credit card vendor charges a vendor transaction charge or discount fee, whether billed to the bureau or charged directly to the bureau's account, the bureau shall collect from a person using the card an official fee that may not exceed the highest transaction charge or discount fee charged to the bureau by bank card or credit card vendors during the most recent collection period. The fee may be collected regardless of retail merchant agreements between the bank card and credit card vendors that may prohibit such a fee. The fee is a permitted additional charge under IC 37-2-4-5.

(g) On or before April 1 of each year, the bureau shall provide to the state comptroller the amount of taxes collected under this chapter for each county for the preceding year.

(h) On or before May 10 and November 10 of each year, the state comptroller shall distribute to each county one-half (1/2) of:

(1) the amount of delinquent taxes; and

(2) any interest or penalty described in subsection (e);

that have been credited to the county under subsection (c). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 22 of this chapter.

(i) The insurance commissioner shall prescribe the form of the bonds or crime insurance policies required by this section.

[Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).]

As added by P.L.131-2008, SEC.22. Amended by P.L.149-2015, SEC.21; P.L.198-2016, SEC.42; P.L.9-2024, SEC.203; P.L.115-2026, SEC.10.
Ind. Code § 6-3.1-26-24 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-24
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Amended by P.L.28-2004, SEC.66; P.L.4-2005, SEC.112. Repealed by P.L.222-2007, SEC.2.
Ind. Code § 6-3.1-21-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-10
Repealed
Status: repealed

As added by P.L.273-1999, SEC.227. Amended by P.L.291-2001, SEC.152; P.L.192-2002(ss), SEC.116; P.L.246-2005, SEC.74. Repealed by P.L.146-2008, SEC.817.
Ind. Code § 6-9-72-3 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter. The fiscal body of the town may adopt an ordinance under this subsection only after the town fiscal body has previously:

(1) adopted a resolution in support of the proposed town food and beverage tax; and

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the town food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

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

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-1.1-6.7-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-15
Withdrawal of land from filter strip classification; county surveyor findings
Status: in_force

Sec. 15. The county surveyor shall withdraw land that is classified as a filter strip from the classification if the surveyor finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the county surveyor withdraws land under this section, the county surveyor shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the county surveyor shall immediately notify the owner that the land has been withdrawn from the classification.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-21.8-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-4
Loan terms; repayment schedule
Status: in_force

Sec. 4. (a) The board shall determine the terms of a loan made under this chapter. However, the interest charged on the loan may not exceed the percent of increase in the United States Department of Labor Consumer Price Index for Urban Wage Earners and Clerical Workers during the most recent twelve (12) month period for which data is available as of the date that the unit applies for a loan under this chapter. In the case of a qualified taxing unit that is not a school corporation or a public library (as defined in IC 36-12-1-5), a loan must be repaid not later than ten (10) years after the date on which the loan was made. In the case of a qualified taxing unit that is a school corporation or a public library (as defined in IC 36-12-1-5), a loan must be repaid not later than eleven (11) years after the date on which the loan was made. A school corporation or a public library (as defined in IC 36-12-1-5) is not required to begin making payments to repay a loan until after June 30, 2004. The total amount of all the loans made under this chapter may not exceed twenty-eight million dollars ($28,000,000). The board may disburse the proceeds of a loan in installments. However, not more than one-third (1/3) of the total amount to be loaned under this chapter may be disbursed at any particular time without the review of the budget committee and the approval of the budget agency.

(b) A loan made under this chapter shall be repaid only from:

(1) property tax revenues of the qualified taxing unit that are subject to the levy limitations imposed by IC 6-1.1-18.5;

(2) in the case of a school corporation, the school corporation's debt service fund; or

(3) any other source of revenues (other than property taxes) that is legally available to the qualified taxing unit.

The payment of any installment of principal constitutes a first charge against the property tax revenues described in subdivision (1) that are collected by the qualified taxing unit during the calendar year the installment is due and payable.

(c) The obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5.

(d) Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund.

(e) This section does not prohibit a qualified taxing unit from repaying a loan made under this chapter before the date specified in subsection (a) if a taxpayer described in section 3 of this chapter resumes paying property taxes to the qualified taxing unit.

(f) Interest accrues on a loan made under this chapter until the date the board receives notice from the county auditor that the county has adopted a local income tax under IC 6-3.6. Notwithstanding subsection (a), interest may not be charged on a loan made under this chapter if a tax described in this subsection is adopted before a qualified taxing unit applies for the loan.

As added by P.L.157-2002, SEC.1. Amended by P.L.267-2003, SEC.2; P.L.1-2005, SEC.93; P.L.228-2005, SEC.23 and P.L.246-2005, SEC.66; P.L.2-2006, SEC.62; P.L.146-2008, SEC.244; P.L.197-2016, SEC.19.
Ind. Code § 6-8.1-16.3-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-4
Contracts
Status: in_force

Sec. 4. Subject to approval by the budget agency, the department may enter into or execute any agreement or contract necessary to carry out the efficient operation of the pilot program.

As added by P.L.147-2018, SEC.4.
Ind. Code § 6-3.6-5-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-1
Imposition of tax
Status: in_force

Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-11-3.7 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-3.7
Bonds and leases; sports and recreation facilities
Status: in_force

Sec. 3.7. (a) The commission may issue bonds or enter into leases to:

(1) pay the costs incurred in the financing, construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county;

(2) reimburse itself or any nonprofit corporation for any money advanced to pay the costs described in subdivision (1); or

(3) refund bonds issued or other obligations incurred under this chapter.

The county fiscal body must adopt a resolution authorizing the issuance of bonds or the execution of leases entered into under this section.

(b) Bonds issued under this section:

(1) are payable solely from the money provided in this chapter;

(2) may, in the discretion of the commission, be sold at a negotiated sale or under IC 5-1-11 and IC 5-3-1; and

(3) must be authorized by a resolution of the commission.

(c) Leases entered into under this section:

(1) may be for a term not to exceed fifty (50) years;

(2) may provide for payments from revenues under this chapter, any other revenues available to the commission, or any combination of these sources;

(3) may provide that payments by the commission to the lessor are required only to the extent and only for the time that the lessor is able to provide the leased facilities in accordance with the lease;

(4) must be based upon the value of the facilities leased; and

(5) may not create a debt of the county for purposes of the Constitution of the State of Indiana.

(d) A lease may be entered into by the commission only after a public hearing:

(1) for which notice has been given in accordance with IC 5-3-1; and

(2) at which all interested parties are provided the opportunity to be heard.

(e) After the public hearing required by subsection (d), the commission may approve the execution of a lease only if the commission finds that the services to be provided throughout the life of the lease will serve the public purposes for which the commission was created and that the execution of the lease is in the best interests of the residents of the county.

(f) Upon execution of a lease under this section, the commission shall publish notice of the execution of the lease in accordance with IC 5-3-1.

(g) An action to contest the validity of bonds issued or leases entered into under this section must be brought within thirty (30) days after the adoption of a bond resolution or notice of the execution and approval of the lease, as the case may be.

As added by P.L.11-2001, SEC.3.
Ind. Code § 6-6-2.5-54 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-54
Discontinuance of business; surrender of license
Status: in_force

Sec. 54. Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-37-5 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-5
Commission; membership; officers
Status: in_force

Sec. 5. (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 member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.

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

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

As added by P.L.214-2005, SEC.46. Amended by P.L.157-2026, SEC.181.
Ind. Code § 6-9-34-3 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-3
Tax liability; duty to collect tax
Status: in_force

Sec. 3. (a) Each person who pays a price for admission to an event described in section 1(a) of this chapter is liable for the tax imposed under this chapter.

(b) The person who collects the price for admission shall collect the entertainment facility admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the city in which the facility described in section 1 of this chapter is located.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-1.1-19-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-8
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.44, SEC.1; P.L.41-1993, SEC.20; P.L.25-1995, SEC.38; P.L.90-2002, SEC.189; P.L.256-2003, SEC.21; P.L.1-2005, SEC.90. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-3.1-38-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-4
Credit for qualified taxpayer; credit amounts
Status: in_force

Sec. 4. (a) Subject to subsection (c) and section 7 of this chapter, a qualified taxpayer may claim a credit against the qualified taxpayer's state tax liability for a qualified contribution for a qualified taxpayer with less than fifty (50) employees, if the amount provided toward the health reimbursement arrangement is equal to or greater than the level of benefits provided in the previous benefit year, or if the amount the employer contributes toward the health reimbursement arrangement equals the same amount contributed per covered individual toward the employer provided health insurance plan during the previous benefit year.

(b) The amount of the credit is the lesser of:

(1) the amount contributed by the employer toward the health reimbursement arrangement during the taxable year; or

(2) the following:

(A) For the taxable year in which the employer establishes the health reimbursement arrangement, four hundred dollars ($400).

(B) For the taxable year that immediately follows the taxable year in which the employer establishes the health reimbursement arrangement, two hundred dollars ($200).

(C) For a taxable year following a taxable year described in clause (B), zero dollars ($0).

(c) A qualified taxpayer may not claim a credit under this chapter for a health reimbursement arrangement established in a taxable year beginning before January 1, 2024.

As added by P.L.203-2023, SEC.2. Amended by P.L.157-2026, SEC.102.
Ind. Code § 6-1.1-1-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-9
"Owner"
Status: in_force

Sec. 9. (a) For purposes of this article, the "owner" of tangible property shall be determined by using the rules contained in this section.

(b) Except as otherwise provided in this section, the holder of the legal title to personal property, or the legal title in fee to real property, is:

(1) the owner of that property, regardless of whether the holder of the legal title holds a fractional interest, a remainder interest, or a life estate, if a title document is not ordinarily issued to an owner for that type of property; or

(2) the owner of that property who is designated as the grantee, buyer, or other equivalent term in the title document or bureau of motor vehicles affidavit of sale or disposal, if a title document is ordinarily issued to an owner for that type of property.

(c) When title to tangible property passes on the assessment date of any year, only the person obtaining title is the owner of that property on the assessment date.

(d) When the mortgagee of real property is in possession of the mortgaged premises, the mortgagee is the owner of that property.

(e) When personal property is security for a debt and the debtor is in possession of the property, the debtor is the owner of that property.

(f) When a life tenant of real property is in possession of the real property, only the life tenant is the owner of that property.

(g) When the grantor of a qualified personal residence trust created under United States Treasury Regulation 25.2702-5(c)(2) is:

(1) in possession of the real property transferred to the trust; and

(2) entitled to occupy the real property rent free under the terms of the trust;

the grantor is the owner of that real property.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.101-2008, SEC.1; P.L.255-2017, SEC.4; P.L.235-2017, SEC.2; P.L.86-2018, SEC.23; P.L.257-2019, SEC.11.
Ind. Code § 6-8-14-9 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-9
Expiration of admissions fee
Status: in_force

Sec. 9. The admissions fee expires on the later of:

(1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority under IC 5-1-17.5 are no longer deemed outstanding; or

(2) the date on which the department of state revenue certifies to the Indiana finance authority, the Indiana motorsports commission, and the qualified motorsports facility that the aggregate amount of credits provided to the owner or owners of the qualified motorsports facility under IC 4-10-23 equals or exceeds the aggregate of the amount of the appropriations made to the Indiana motorsports commission and used to pay rent by the Indiana motorsports commission to the Indiana finance authority under any lease entered into between the Indiana finance authority and the Indiana motorsports commission under IC 5-1-17.5 and any expenses that are incurred by the Indiana finance authority or the Indiana motorsports commission under IC 5-1-17.5 and are not paid out of such rent.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-1.1-39-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-0.5
Allocation area limitation
Status: in_force

Sec. 0.5. (a) This section does not apply to a parcel that is included in more than one (1) allocation area established by:

(1) an ordinance adopted under section 2 of this chapter and confirmed under section 3 of this chapter;

(2) a resolution adopted under IC 8-22-3.5-5 and confirmed under IC 8-22-3.5-6;

(3) a resolution establishing an allocation provision under IC 36-7-14-39 that is adopted and approved under IC 36-7-14-15, IC 36-7-14-16, and IC 36-7-14-17;

(4) a resolution establishing an allocation provision under IC 36-7-15.1-26 that is adopted and approved under IC 36-7-15.1-8, IC 36-7-15.1-9, and IC 36-7-15.1-10;

(5) a resolution establishing an allocation provision under IC 36-7-30-25 that is adopted and approved under IC 36-7-30-10, IC 36-7-30-11, and IC 36-7-30-12;

(6) a resolution establishing an allocation provision under IC 36-7-30.5-30 that is adopted and approved under IC 36-7-30.5-16, IC 36-7-30.5-17, and IC 36-7-30.5-18; or

(7) a resolution designating a certified technology park as an allocation area that is approved and adopted under IC 36-7-32-15;

on or before May 1, 2021. In addition, a new allocation area may not be established under this chapter that includes a parcel that is located in an allocation area described in this subsection.

(b) Except as provided in subsection (a), but notwithstanding any other provision, for the purpose of the allocation of property taxes under this chapter, a parcel may not be included in more than one (1) allocation area under this chapter or under:

(1) IC 8-22-3.5;

(2) IC 36-7-14;

(3) IC 36-7-15.1;

(4) IC 36-7-30;

(5) IC 36-7-30.5;

(6) IC 36-7-32; or

(7) IC 36-7-32.5.

As added by P.L.38-2021, SEC.37. Amended by P.L.135-2022, SEC.5.
Ind. Code § 6-5.5-1-8 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-8
"Employee"
Status: in_force

Sec. 8. "Employee" has the same meaning as it has for purposes of federal income tax withholding under Sections 3401 through 3404 of the Internal Revenue Code.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3.6-6-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-15
Adjustment of allocation or distribution of certified shares; fire protection territory
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. 15. (a) This section applies to an allocation or distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county other than Marion County.

(b) IC 36-8-19-7.5 applies to the adjustment of the amounts distributed to a civil taxing unit that participates in a fire protection territory.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-18-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-1
"Community development corporation"
Status: in_force

Sec. 1. As used in this chapter, "community development corporation" has the meaning set forth in IC 4-4-28-2.

As added by P.L.15-1997, SEC.2.
Ind. Code § 6-3-2-3.2 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3.2
Indiana income of race team members
Status: in_force

Sec. 3.2. (a) The following definitions apply to this section:

(1) "Bonus for services rendered as a race team member" includes:

(A) a bonus earned as a result of participation in a racing event, such as a performance bonus or any other bonus; and

(B) a bonus paid for signing a contract, unless all of the following conditions are met:

(i) The payment of the signing bonus is not conditional upon the signee participating in a racing event for the team or performing any subsequent services for the team.

(ii) The signing bonus is payable separately from the salary and any other compensation.

(iii) The signing bonus is nonrefundable.

(2) "Indiana duty days" means the number of total duty days spent by a race team member within Indiana rendering a service for the race team in any manner during the taxable year, except travel days spent in Indiana that do not involve either a race, practice, qualification, training, testing, team meeting, promotional caravan, or other similar race team event.

(3) "Race team" includes a professional motorsports racing team that has services rendered by a race team member in Indiana or participated in a racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14).

(4) "Race team member" includes employees or independent contractors who render services on behalf of the race team. The term includes but is not limited to drivers, pit crew members, mechanics, technicians, spotters, and crew chiefs.

(5) "Total duty days" means all days during the taxable year that a race team member renders a service for the race team. The term includes:

(A) race days, practice days, qualification days, training days, testing days, days spent at team meetings, days spent with a promotional caravan, and days served with the team in which the team competes or is scheduled to compete;

(B) days spent conducting training and rehabilitation activities, but only if the service is conducted at the facilities of the race team; and

(C) travel days that do not involve either a race, practice, qualification, training, testing, team meeting, promotional caravan, or other similar team event.

Total duty days for an individual who joins a race team during the season begin on the day the individual joins the team, and, for an individual who leaves a team, end on the day the individual leaves the team. When an individual changes teams during a taxable year, a separate duty day calculation must be made for the period the individual was with each team. Total duty days do not include those days for which a team member is not compensated and is not rendering a service for the team in any manner, including days when the team member has been suspended without pay and prohibited from performing any services for the team.

(6) "Total income" means the total compensation received during the taxable year for services rendered. The term includes salaries, wages, bonuses, and any other type of compensation paid during the taxable year to a race team member for services rendered in that year. The term does not include strike benefits, severance pay, termination pay, contract or option year buy-out payments, expansion or relocation payments, or any other payments not related to services rendered to the race team.

(b) For purposes of IC 6-3, Indiana income is the individual's total income during the taxable year multiplied by the following fraction:

(1) The numerator of the fraction is the individual's Indiana duty days for the taxable year.

(2) The denominator of the fraction is the individual's total duty days for the taxable year.

(c) It is presumed that this section results in a fair and equitable apportionment of the race team member's compensation. However, if the department demonstrates that the method provided under this section does not fairly and equitably apportion a team member's compensation, the department may require the team member to apportion the team member's compensation under another method that the department prescribes. The prescribed method must result in a fair and equitable apportionment. A team member may submit a proposal for an alternative method to apportion the team member's compensation if the team member demonstrates that the method provided under this section does not fairly and equitably apportion the team member's compensation. If approved by the department, the proposed method must be fully explained in the team member's nonresident personal income tax return.

(d) The department shall adopt rules, guidelines, or other instructions applicable for taxable years beginning after December 31, 2013, to establish alternative methods:

(1) of simplifying return filing for race team members, if the team is not based in Indiana; and

(2) for a race team not based in Indiana to file a composite return on behalf of and covering more than one (1) race team member if the same amount of tax is remitted as if individual filings had occurred. Filing a composite return under this subdivision exempts:

(A) a race team member covered by the return from having an individual income tax return filing requirement with respect to the income reported on the composite return; and

(B) a race team that is not based in Indiana from a filing requirement only with respect to team members included on the composite return.

(e) Notwithstanding any other provision under IC 6-3-4, the department may adopt rules, guidelines, or other instructions related to withholding requirements under this chapter.

(f) This section, as enacted in 2013, is intended to be a clarification of the law and not a substantive change in the law.

As added by P.L.233-2013, SEC.8. Amended by P.L.210-2016, SEC.1.
Ind. Code § 6-3.1-30-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-10
Pass through entity; shareholder, partner, or member
Status: in_force

Sec. 10. If a pass through entity is entitled to a credit under section 8 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-8.1-9.5-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-8
Certification of debt; payment to agency
Status: in_force

Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of certification of a debt, the department shall set off the appropriate amount and pay it to:

(1) the appropriate claimant agency; or

(2) the clearinghouse for deposit in the clearinghouse's account in the investment pool established under IC 5-13-9-11(e).

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.12.
Ind. Code § 6-1.1-20.6-11.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-11.1
Department of local government finance estimates of reduction of property taxes by credits; information to be provided by taxing units
Status: in_force

Sec. 11.1. (a) Before August 1 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the amount by which the taxing unit's distribution of property taxes will be reduced under section 9.5 of this chapter in the ensuing year.

(b) To determine the estimates required by subsection (a), the department of local government finance shall use the best available assessed value data and the levy limitation estimates determined under IC 6-1.1-18.5-24.

(c) The department of local government finance may also require taxing units to provide information on proposed debt issuance, excess levy appeals, and fund establishments occurring in the current year that may affect the tax levies and tax rates for the ensuing year. This information shall be collected in a manner prescribed by the department of local government finance. Taxing units shall provide the requested information to the department of local government finance by the deadline established by the department of local government finance, which may not be later than June 30 of each year.

As added by P.L.184-2016, SEC.20.
Ind. Code § 6-1.1-17-5.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5.3
School corporation anticipated transfer amount
Status: reserved

Sec. 5.3. A school corporation shall specify in its proposed budget the anticipated amount that will be transferred from the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year. At its public hearing to adopt a budget under this chapter, the school corporation shall acknowledge whether the school corporation's anticipated transfer amount will be more than fifteen percent (15%) of the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year.

As added by P.L.161-2019, SEC.1.
Ind. Code § 6-9-55-1 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-1
Applicability of chapter
Status: in_force

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-6-2.5-22.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-22.5
"Special fuel gallon"
Status: in_force

Sec. 22.5. As used in this chapter, "special fuel gallon" means:

(1) except as provided in subdivisions (2) and (3), a gallon of special fuel;

(2) a diesel gallon equivalent (as defined in IC 6-6-4.1-1(f)), in the case of a special fuel that is liquid natural gas; or

(3) a gasoline gallon equivalent (as defined in IC 6-6-4.1-1(g)), in the case of a special fuel that is compressed natural gas.

As added by P.L.218-2017, SEC.38.
Ind. Code § 6-9-76-3 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-3
Fiscal body ability to levy tax; categories of eligible accommodations
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

(c) Subject to section 4 of this chapter, the tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

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

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

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

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-9-44-1 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-1
Applicability
Status: in_force

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

As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.93.
Ind. Code § 6-4.1-8-0.1 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-0.1
Repealed
Status: repealed

As added by P.L.220-2011, SEC.154. Repealed by P.L.79-2017, SEC.35.
Ind. Code § 6-6-5.5-11 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-11
Procedures in administering chapter
Status: in_force

Sec. 11. In administering this chapter, the bureau shall follow the procedures set forth in IC 6-6-5-13 and IC 6-6-5-15.

As added by P.L.181-1999, SEC.2. Amended by P.L.256-2017, SEC.73.
Ind. Code § 6-3.1-18-0.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-0.7
"Community based organization"
Status: in_force

Sec. 0.7. As used in this chapter, "community based organization" has the meaning set forth in IC 4-4-28-1.7.

As added by P.L.124-2024, SEC.21.
Ind. Code § 6-2.5-1-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-13
"Computer"
Status: in_force

Sec. 13. "Computer" means an electronic device that accepts information in digital or similar form and manipulates it for a result based on a sequence of instructions.

As added by P.L.257-2003, SEC.4.
Ind. Code § 6-9-18-6 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-6
Powers of commission; expenditures
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, quarterly or less frequently, from the fund established under section 4(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 4(b) of this chapter, to any Indiana not-for-profit 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 fund established under section 4(a) of this chapter or from money transferred from that fund 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 Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.7; P.L.67-1997, SEC.21; P.L.122-2021, SEC.3; P.L.230-2025, SEC.99.
Ind. Code § 6-3.1-30-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-16
Noncompliance with agreement; assessments
Status: in_force

Sec. 16. (a) If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or any of the provisions of this chapter, the corporation shall, after giving the taxpayer an opportunity to explain the noncompliance:

(1) notify the department of the noncompliance; and

(2) request the department to impose an assessment on the taxpayer in an amount that may not exceed the sum of any previously allowed credits under this chapter together with interest and penalties required or permitted by law.

(b) The department shall impose an assessment on a taxpayer if requested by the corporation under subsection (a), unless the assessment is unsupported by law.

(c) Notwithstanding the provisions of IC 6-8.1-5-2, an assessment is considered timely if the department issues a proposed assessment:

(1) not later than one hundred eighty (180) days from the date the department is notified of the noncompliance; or

(2) the date on which the proposed assessment could otherwise be issued in a timely manner under IC 6-8.1-5-2;

whichever is later.

As added by P.L.158-2019, SEC.28.
Ind. Code § 6-9-41-14 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-14
County food and beverage tax receipts fund; requirement to develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan
Status: in_force

Sec. 14. (a) The county's share of county food and beverage tax revenue deposited in the county food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.

(b) The county must develop a written plan before December 1 of each year that includes the:

(1) proposed use of funds under subsection (a) for the upcoming calendar year;

(2) detailed use of funds under subsection (a) in the current and prior calendar years; and

(3) fund balance as of January 1 of the current calendar year.

The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.

(c) The county must spend the money in the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b). If no funds have been expended from the county food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.105.
Ind. Code § 6-3.1-35-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-2
Definitions
Status: in_force

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

(1) "Authority" refers to the Indiana housing and community development authority created by IC 5-20-1-3.

(2) "Eligibility statement" refers to the statement issued by the authority to an eligible applicant under section 7 of this chapter.

(3) "Eligible applicant" means a taxpayer who is:

(A) an owner of a qualified project; or

(B) a shareholder, member, or partner of an owner of a qualified project that is designated by the owner in the manner prescribed by the authority.

(4) "Federal tax credit" means a federal low income housing credit under Section 42 of the Internal Revenue Code that is a thirty percent (30%) present value credit. The term does not include a seventy percent (70%) present value credit under Section 42 of the Internal Revenue Code for certain new buildings.

(5) "Holder of a state tax credit" for a taxable year in a qualified project's state tax credit period means:

(A) the eligible applicant for the qualified project;

(B) a shareholder, member, or partner of the owner of the qualified project; or

(C) a successor, assignee, or transferee of the eligible applicant under section 6 of this chapter;

that has a right to claim all or part of the tax credit for the taxable year.

(6) "Qualified basis" of a qualified project has the meaning set forth in Section 42 of the Internal Revenue Code.

(7) "Qualified project" means a qualified low income building (as defined in Section 42(c) of the Internal Revenue Code):

(A) that is located in Indiana;

(B) for which a federal affordable housing tax credit was awarded using a thirty percent (30%) present value of the qualified basis of the building; and

(C) that is financed by tax exempt bonds that are subject to the private activity bond volume cap (under Section 42(h)(4) of the Internal Revenue Code).

(8) "State tax credit" means the tax credit provided by this chapter.

(9) "State tax credit period" for a qualified project means the period of five (5) taxable years beginning with the taxable year a building in the project is placed into service.

(10) "State tax liability" means a taxpayer's total tax liability incurred under:

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

(B) IC 6-5.5 (the financial institutions tax);

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

(D) IC 27-1-20-12 (the insurance premiums retaliatory tax);

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

(11) "Tax credit application" means an application submitted by an eligible applicant to the authority under section 7 of this chapter.

(12) "Taxpayer" means an individual, a corporation, an S corporation, a partnership, a limited partnership, a limited liability partnership, a limited liability company, or a joint venture.

As added by P.L.137-2022, SEC.52. Amended by P.L.194-2023, SEC.22.
Ind. Code § 6-1.1-36-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-16
Approval upon finding all property taxes paid; certificate of clearance; other evidence of payment
Status: in_force

Sec. 16. (a) A court may allow or approve a final report or account of:

(1) a receiver;

(2) a trustee in dissolution;

(3) a trustee in bankruptcy;

(4) a commissioner appointed for the sale of real estate; or

(5) any other officer acting under the authority and supervision of a court;

only if the account or final report shows and the court finds that all property taxes on real property have been paid or otherwise satisfied.

(b) A fiduciary described in subsection (a) shall provide proof to a court that all property taxes on real property for which the due date has passed as of the date that the account or report is approved have been paid or satisfied. The fiduciary shall request the county treasurer of the county where real property is located to issue a certificate of clearance certifying that all property taxes that are due and payable have been paid or satisfied. The certificate shall be issued by the county treasurer within three (3) business days after request on a form provided by the state board of accounts. When issued, the certificate is conclusive proof that property taxes are not due.

(c) If the county treasurer of the county where real property is located fails to issue a certificate of clearance under subsection (b) within thirty (30) days after request, a fiduciary may provide evidence to a court that demonstrates that property taxes on real property are not due. Upon approval by the court, the evidence is conclusive proof of payment or satisfaction of the tax imposed by this article.

(d) The state board of accounts shall provide forms to county treasurers, as needed, to carry out subsection (b).

As added by P.L.56-1996, SEC.9.
Ind. Code § 6-4.1-4-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-5
Removal of personal representative; grounds
Status: in_force

Sec. 5. The appropriate probate court may order the removal of the personal representative of a resident decedent's estate and appoint a successor to take the removed personal representative's place if:

(1) the personal representative fails to appear before the court in response to an order issued by it under section 3 of this chapter; or

(2) the personal representative fails to file an inheritance tax return on or before the date fixed by the court under section 4 of this chapter.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-12.1-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-4
Annual deduction; amount; percentage; period of deduction; effect of reassessment
Status: in_force

Sec. 4. (a) Except as provided in section 2(i)(4) of this chapter, and subject to section 15 of this chapter, the amount of the deduction which the property owner is entitled to receive under section 3 of this chapter for a particular year equals the product of:

(1) the increase in the assessed value resulting from the rehabilitation or redevelopment; multiplied by

(2) the percentage determined under section 17 of this chapter.

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

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

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

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

As added by Acts 1977, P.L.69, SEC.1. Amended by Acts 1979, P.L.56, SEC.8; Acts 1981, P.L.72, SEC.2; P.L.62-1985, SEC.2; P.L.57-1988, SEC.1; P.L.3-1989, SEC.35; P.L.332-1989(ss), SEC.11; P.L.65-1993, SEC.3; P.L.4-2000, SEC.5; P.L.90-2002, SEC.119; P.L.219-2007, SEC.29; P.L.173-2011, SEC.5; P.L.6-2012, SEC.40; P.L.112-2012, SEC.27; P.L.288-2013, SEC.8; P.L.86-2018, SEC.44.
Ind. Code § 6-8-15-4 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-4
"Nonprofit agricultural organization coverage"
Status: in_force

Sec. 4. As used in this chapter, "nonprofit agricultural organization coverage" means health benefit coverage that is:

(1) sponsored by:

(A) a nonprofit agricultural organization; or

(B) an affiliate of a nonprofit agricultural organization;

(2) offered only to:

(A) members of the nonprofit agricultural organization; and

(B) families of the members of the nonprofit agricultural organization;

(3) deemed by the nonprofit agricultural organization to be important in assisting its members to live long and productive lives; and

(4) offered to members of the nonprofit agricultural organization in every county in Indiana.

As added by P.L.154-2020, SEC.38.
Ind. Code § 6-9-47.5-9 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-9
Use of tax revenue
Status: in_force

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

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

(2) For the following purposes:

(A) Parks and parking improvements necessary to support tourism in the county.

(B) Public safety.

(C) The pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations incurred for a purpose described in clauses (A) through (B).

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

As added by P.L.254-2015, SEC.2. Amended by P.L.230-2025, SEC.108.
Ind. Code § 6-9-63-9 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-9
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) Tourism related purposes or facilities, including the purchase of land for 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.112.
Ind. Code § 6-3-4-16.3 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-16.3
Corporations; electronic return; exceptions
Status: in_force

Sec. 16.3. (a) For taxable years ending after December 31, 2021, a corporation other than a corporation described in IC 6-3-2-2.8(2) subject to tax under this article and that has more than one million dollars ($1,000,000) in gross income (as defined in Section 61 of the Internal Revenue Code) for the taxable year shall file a return required under section 1(3) of this chapter for that taxable year in an electronic manner specified by the department.

(b) If the department does not specify an electronic format for filing the required return for a corporation for purposes of section 1(3) of this chapter, the corporation is not required to file in an electronic manner.

(c) Notwithstanding any other provision of this section, the department may provide exceptions to the requirement to file a return in an electronic manner specified by the department. Such exceptions shall be published in the Indiana Register.

(d) For purposes of this requirement, a return for a corporation shall include any amended return for the corporation.

As added by P.L.159-2021, SEC.17.
Ind. Code § 6-2.5-5-8.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-8.2
Aircraft acquired for rental or leasing in the ordinary course of the person's business; determination of the exemption; rental threshold
Status: in_force

Sec. 8.2. (a) Except as provided in subsection (f), a transaction in which a person acquires an aircraft for rental or leasing in the ordinary course of the person's business is not exempt from the state gross retail tax unless the person establishes, under guidelines adopted by the department in the manner provided in IC 4-22-2, that the annual amount of the gross lease revenue derived from leasing or rental of the aircraft, which may include revenue from related party transactions, is equal to or greater than seven and five-tenths percent (7.5%) of the:

(1) book value of the aircraft, as published in the VREF Aircraft Value Reference guide for the aircraft; or

(2) net acquisition price for the aircraft, which shall include the value of any trade or exchange and excluding any sales commissions paid to third parties.

(b) If a person acquires an aircraft below the VREF Aircraft Value Reference guide book value as set forth in subsection (a)(1), the person may appeal to the department for a lower lease or rental threshold equal to the actual acquisition price paid if the person demonstrates that the transaction was completed in a commercially reasonable manner based on the aircraft's age, condition, and equipment.

(c) For purposes of this section, the department may request the person to submit to the department supporting documents showing that the aircraft is available for general public lease or rental, copies of business and aircraft insurance policies, and other documents that assist the department in determining if an aircraft is exempt from the state gross retail tax.

(d) A person is required to meet the requirements of subsection (a) until the earlier of the date the aircraft has generated sales tax on leases or rental income that is equal to the amount of the original sales tax exemption, the elapse of thirteen (13) years, or the date the aircraft is sold. No additional sales or use tax is due from the seller on the seller's original purchase when the aircraft is sold if the person has met the terms of this section for all periods prior to the sale.

(e) A person is required to remit the gross retail tax on taxable lease and rental transactions the entire time the aircraft is used for lease and rental, even if the aircraft is used for lease and rental beyond a thirteen (13) year period.

(f) A transaction in which a person acquires an aircraft to rent or lease the aircraft to another person for predominant use in public transportation (as provided for in section 27 of this chapter) by the other person or by an affiliate of the other person is exempt from the state gross retail tax. The department may not require a person to meet the revenue threshold in subsection (a) with respect to the person's leasing or rental of the aircraft to receive or maintain the exemption. To maintain the exemption provided under this subsection, the department may require the person to submit annual reports showing that the aircraft is predominantly used to provide public transportation.

(g) The exemptions allowed under subsections (a) and (f) apply regardless of the relationship, if any, between the person or lessor and the lessee or renter of the aircraft.

As added by P.L.137-2022, SEC.23. Amended by P.L.93-2024, SEC.53.
Ind. Code § 6-9-43-7 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-7
Distribution of tax revenue
Status: in_force

Sec. 7. If a tax is imposed under section 3 of this chapter, the amounts received from the tax 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.157-2013, SEC.1. Amended by P.L.9-2024, SEC.253.
Ind. Code § 6-3.1-22-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-13
Recaptured credit
Status: in_force

Sec. 13. (a) A credit claimed under this chapter shall be recaptured from the taxpayer if:

(1) the property is transferred less than five (5) years after completion of the certified preservation or rehabilitation work; or

(2) less than five (5) years after completion of the certified preservation or rehabilitation, additional modifications to the property are undertaken that do not meet the standards of the office.

(b) If the recapture of a credit is required under this section, an amount equal to the credit recaptured shall be added to the tax liability of the taxpayer for the taxable year during which the credit is recaptured.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.32.
Ind. Code § 6-3.5-11-16 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-16
Violations; offense
Status: in_force

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.

(b) An employee of the bureau of motor vehicles who recklessly issues a registration on any vehicle without collecting the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.

As added by P.L.146-2016, SEC.12.
Ind. Code § 6-8.1-16.3-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-9
Rules
Status: in_force

Sec. 9. The department may adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.147-2018, SEC.4. Amended by P.L.93-2024, SEC.59.
Ind. Code § 6-3.1-17.1-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-5
"Qualified taxpayer"
Status: in_force

Sec. 5. As used in this chapter, "qualified taxpayer" means the owner of a qualified historic structure or any other person who may qualify for the federal rehabilitation tax credit allowable under Section 47 of the Internal Revenue Code.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-2.5-6-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-13
Refund; grounds
Status: in_force

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if:

(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;

(2) the retail merchant remits the taxes to the department;

(3) the retail merchant does not refund the taxes to the person; and

(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.

(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.11; P.L.269-2003, SEC.3; P.L.1-2003, SEC.32; P.L.97-2004, SEC.26; P.L.108-2019, SEC.116.
Ind. Code § 6-9-28-5 — Indiana Code / Title 6 / Article 9 / Chapter 28 / Section 6-9-28-5
Remittance; return
Status: in_force

Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the person shall file a county admissions tax return on the form prescribed by the department of state revenue.

As added by P.L.19-1994, SEC.13.
Ind. Code § 6-1.1-24-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-15
Repealed
Status: repealed

As added by P.L.56-2012, SEC.11. Repealed by P.L.251-2015, SEC.18.
Ind. Code § 6-8.1-1-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-8
Applicability of law; determination of rights and duties
Status: in_force

Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980, regardless of when the tax liability arose. If the tax liability was assessed before January 1, 1981, the rights and duties of the taxpayer and the state are determined (except for interest on the liability for which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the assessment, hearing, and appeals procedures and limitations that existed at the time of the tax liability assessment and before January 1, 1981, notwithstanding the repeal of those procedures and limitations.

(b) Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes imposed for periods ending after December 31, 1980. Tax liabilities arising before January 1, 1981, are, with respect to additions to tax and penalties, determined, administered, and assessed under the appropriate listed tax laws in effect on December 31, 1980, instead of under this article. The rights and duties of the taxpayers and the state under those laws are fully and completely preserved with respect to the additions to tax and penalties.

(c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax liabilities arising during any period that ends before January 1, 1981, if:

(1) the commissioner has not issued an assessment with respect to that prior period; or

(2) the commissioner has issued the assessment that is or may be the subject of a petition for reassessment and the commissioner's decision on that assessment has not been issued as of January 1, 1981, and the taxpayer elects to have all of IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply as fully as if those sections had been in effect at the time the tax liability arose. The election must be made within sixty (60) days after assessment or before June 1, 1981, whichever occurs last. An election under this subsection may not shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising before January 1, 1981.

As added by P.L.332-1989(ss), SEC.20. Amended by P.L.1-1991, SEC.68; P.L.1-2010, SEC.36.
Ind. Code § 6-9-62-8 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-8
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.111.
Ind. Code § 6-6-2.5-47 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-47
Deposit insufficient to ensure payment; written demand to file new bond; requirements; cancellation of license
Status: in_force

Sec. 47. (a) If the commissioner reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of the tax and any penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand of the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least thirty (30) days to secure the increased bond or cash deposit.

(b) The new bond or cash deposit must meet the requirements set forth in this chapter.

(c) If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's license certificate.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.31.
Ind. Code § 6-1.1-21.8-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-3
Loan application; prerequisites to grant of loan
Status: in_force

Sec. 3. A qualified taxing unit may apply to the board for one (1) or more loans from the counter-cyclical revenue and economic stabilization fund. The board may make a loan from the fund to the qualified taxing unit if:

(1) a taxpayer with tangible property subject to taxation by the qualified taxing unit has filed a petition to reorganize under the federal bankruptcy code;

(2) the taxpayer has defaulted on one (1) or more of its property tax payments;

(3) the qualified taxing unit has experienced and will continue to experience a significant revenue shortfall as a result of the default; and

(4) the taxpayer is a steel manufacturer.

As added by P.L.157-2002, SEC.1.
Ind. Code § 6-9-27-8 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-8
Town food and beverage tax receipts fund
Status: in_force

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in section 1 of this chapter, the town fiscal officer shall establish a food and beverage tax receipts fund.

(b) The town fiscal officer shall deposit in this 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.35-1990, SEC.24. Amended by P.L.214-2005, SEC.39.
Ind. Code § 6-1.1-21.9-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.9 / Section 6-1.1-21.9-1
Definitions
Status: in_force

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

(b) As used in this chapter, "qualified taxing unit" means a taxing unit:

(1) in which a qualifying taxpayer has tangible property subject to taxation; and

(2) that has experienced or is expected to experience a significant revenue shortfall as a result of a default or an expected default described in subsection (c)(3).

(c) As used in this chapter, "qualifying taxpayer" means a taxpayer that:

(1) manufactures microelectronics as part of its business;

(2) has filed a petition to reorganize under the federal bankruptcy code; and

(3) has defaulted, or has notified the county fiscal body of the county in which the taxpayer is subject to property taxes that the taxpayer will default, on all or part of one (1) or more of its property tax payments.

As added by P.L.114-2006, SEC.3.
Ind. Code § 6-1.1-1-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-22
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-20-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-2005, SEC.5. Repealed by P.L.146-2008, SEC.818.
Ind. Code § 6-9-20-8.5 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-8.5
Auditorium fund; deposits; use of fund
Status: in_force

Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the county treasurer shall establish an auditorium fund.

(b) Except as provided in sections 8.8 and 9.5 of this chapter, the county treasurer shall deposit in this fund all amounts received under this chapter.

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

(d) Money in the fund shall be used by the county for the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities.

As added by P.L.99-1995, SEC.10. Amended by P.L.69-1996, SEC.3; P.L.176-2009, SEC.10.
Ind. Code § 6-8.1-3-28 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-28
Procedures when tax is distributed to a county in error
Status: in_force

Sec. 28. (a) If the department determines that an amount of a listed tax has been distributed to a county, taxing district, or taxing unit in error or determines that all or part of the distribution was refunded subsequent to the distribution, the department shall notify the county treasurer and the county auditor of the excess distribution and request that the excess distribution be repaid to the department or that the department be permitted to offset the excess distribution against listed taxes. The notification under this section shall consist of:

(1) the listed tax for which the excess distribution occurred;

(2) the period to which the excess distribution relates; and

(3) the county, taxing district, or taxing unit that received the excess distribution.

(b) If the department is unable to obtain repayment from the county or obtain an agreement to offset against other listed taxes after a request by the department is made under subsection (a), the department may offset distributions of that listed tax or other listed taxes distributable to that county upon notification of:

(1) the listed tax from which the offset will be applied;

(2) in the case of an offset applied against local income tax, the particular share from which the offset will be obtained; and

(3) the amount of the repayment to be obtained.

The department may recover any excess distribution over a period of multiple distributions.

(c) The department shall attempt to apply any offset against the same listed tax as the over distribution or other listed taxes otherwise distributable to the county, taxing district, or taxing unit as closely as possible. If the department determines that such an offset is not practicable, the department shall offset the distribution against the local income tax distributions otherwise required under IC 6-3.6 and the state budget agency shall adjust the distributions of local income tax for the calendar year in which the offset occurs or will occur to reflect such distribution.

As added by P.L.137-2022, SEC.84.
Ind. Code § 6-3.6-7-7.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-7.5
Decatur County; additional rate for county jail facilities
Status: in_force

Sec. 7.5. (a) This section applies to Decatur County.

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

(1) Finance, construct, acquire, improve, renovate, and equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings, the acquisition of land, and any other reasonably related costs.

(2) Repay bonds issued or leases entered into for the purposes described in subdivision (1).

(3) Operate and maintain the facilities described in subdivision (1).

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

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

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

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

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

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

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

(7) forty-five hundredths percent (0.45%);

(8) five-tenths percent (0.5%);

(9) fifty-five hundredths percent (0.55%);

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

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

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

(d) The tax rate used to pay for the purposes described in subsection (b)(1) and (b)(2) may be imposed only until the latest of the following dates:

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

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

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

(e) The tax rate under this section may be imposed beginning in the year following the year the ordinance is adopted and until the date on which the ordinance adopted under this section is rescinded.

(f) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years.

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

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

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

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

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

(i) Decatur County possesses unique governmental and economic development challenges and opportunities due to the following:

(1) Deficiencies in the current county jail, including the following:

(A) Lack of facilities to adequately provide mental health services and substance abuse treatment.

(B) Lack of facilities space to allow for some inmates to participate in work release and other community based rehabilitation programs.

(C) Lack of facilities to adequately house and supervise violent offenders.

(D) Lack of adequate facilities to accommodate an increased volume of inmates involved in domestic violence and crimes against children.

(E) Lack of adequate facilities to accommodate an increased number of out-of-state offenders.

(F) Increasing maintenance demands and costs resulting from having aging facilities.

(2) An agricultural based economy, with limited industrial and commercial assessed valuation in the county.

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

(j) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1.

As added by P.L.255-2017, SEC.24.
Ind. Code § 6-2.5-15-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-14
Specific transaction award certificate to make purchases that are exempt; duration of certificate
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-14 by P.L.178-2025, SEC.14 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 14. (a) A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator that holds an interest in a qualified data center or an interest in a quantum computing research, advanced computing, and defense infrastructure network may apply to the corporation for a specific transaction award certificate to make purchases, other than the purchase of utilities described in IC 6-2.5-4-5, that are exempt under this chapter. The request must be on a form prescribed by the corporation.

(b) The corporation has exclusive authority over issues related to issuing a specific transaction award certificate.

(c) If the corporation issues a specific transaction award certificate under this chapter, the certificate must state that the facility is a qualified data center or a quantum computing research, advanced computing, and defense infrastructure network, as applicable.

(d) A specific transaction award certificate issued by the corporation shall expire not later than:

(1) twenty-five (25) years after the date of issuance;

(2) in the case of a qualified data center user, fifty (50) years after the date of issuance if the qualified investment is seven hundred fifty million dollars ($750,000,000) or greater; or

(3) in the case of a quantum computing research, advanced computing, and defense infrastructure network operator, fifty (50) years after the date of issuance if the qualified investment is fifty million dollars ($50,000,000) or greater within three (3) years of the issuance of the transaction award certificate.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.14.
Ind. Code § 6-1.1-23.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-4
Preparation of tentative auction list
Status: in_force

Sec. 4. Annually, after May 10 and before August 1, each county treasurer shall prepare a tentative auction list of taxpayers who:

(1) own a mobile home assessed as personal property that is located in the county; and

(2) owe delinquent personal property taxes attributable to the mobile home that:

(A) were first due and payable before January 1 of the year in which the tentative auction list is being prepared;

(B) exceed twenty-five dollars ($25); and

(C) the county treasurer elects to collect using the procedures of this chapter.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-9-2-3 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-3
Convention and visitor bureau; creation; membership; terms; removal of member; organization
Status: in_force

Sec. 3. (a) For purposes of this section, the size of a political subdivision is based on the population determined in the last federal decennial census.

(b) A convention and visitor bureau having nineteen (19) members is created to promote the development and growth of the convention, tourism, and visitor industry in the county.

(c) The executives (as defined by IC 36-1-2-5) of the five (5) largest cities and the seven (7) largest towns in the county shall each appoint one (1) member to the bureau. The legislative body (as defined in IC 36-1-2-9) of the two (2) largest municipalities in the county shall each appoint one (1) member to the bureau.

(d) The county council shall appoint two (2) members to the bureau. One (1) of the appointees must be a resident of the fifth largest city in the county, and one (1) of the appointees must be a resident of the eighth largest town in the county. The appointees may not be of the same political party.

(e) The county commissioners shall appoint two (2) members to the bureau. One (1) of the appointees must be a resident of the sixth largest town in the county. One (1) of the appointees must be a resident of the seventh largest town in the county. The appointees may not be of the same political party.

(f) The lieutenant governor shall appoint one (1) member to the bureau.

(g) No appointee under this section may hold an elected or appointed political office while serving on the bureau.

(h) In making appointments under this section, the appointing authority shall give sole consideration to individuals who are employed as executives or managers in at least one (1) of the following businesses in the county:

(1) Hotel.

(2) Motel.

(3) Restaurant.

(4) Travel.

(5) Transportation.

(6) Convention.

(7) Trade show.

(8) A riverboat licensed under IC 4-33.

(9) Banking.

(10) Real estate.

(11) Construction.

However, an individual employed by a riverboat may not be appointed under this section unless the individual holds a Level 1 occupational license issued under IC 4-33-8. This subsection does not apply to board members appointed before July 1, 2007, who are eligible for reappointment after June 30, 2007.

(i) All terms of office of bureau members begin on July 1. Members of the bureau serve terms of three (3) years. 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 appointment is not made before July 16 or a vacancy is not filled within thirty (30) days, the member appointed by the lieutenant governor under subsection (f) shall appoint a qualified person.

(j) A member of the bureau may be removed for cause:

(1) by the member's appointing authority; or

(2) by vote of the bureau's board if it is determined that a member does not meet the qualifications under subsection (h).

If a member is removed under this subsection, the appointing authority may, not more than thirty (30) days after the member is removed, appoint a replacement member to fill the remainder of the removed member's term.

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

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

(m) The bureau shall meet after July 1 each year for the purpose of organization. The bureau shall elect a chairman from its members. The bureau shall also elect from its members a vice chairman, a secretary, and a treasurer. The members serving in those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve until their successors are elected and qualified. A majority of the bureau constitutes a quorum, and the concurrence of a majority of those present is necessary to authorize any action.

(n) If the county and one (1) or more adjoining counties desire to establish a joint bureau, the counties shall enter into an agreement under IC 36-1-7.

(o) Notwithstanding any other law, any bureau member appointed as of January 1, 2007, is eligible for reappointment.

As added by Acts 1982, P.L.67, SEC.3. Amended by P.L.96-1983, SEC.3; P.L.68-1996, SEC.2; P.L.176-2002, SEC.4; P.L.168-2005, SEC.2; P.L.223-2007, SEC.7; P.L.172-2011, SEC.92; P.L.193-2017, SEC.1; P.L.102-2024, SEC.1.
Ind. Code § 6-1.1-6-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-7
Classification not permitted if grazing on parcel
Status: in_force

Sec. 7. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if it is grazed by domestic animals or confined nondomesticated animals.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.9; P.L.186-2003, SEC.8; P.L.66-2006, SEC.9.
Ind. Code § 6-1.1-10.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.2 / Section 6-1.1-10.2-2
Exemption of buildings
Status: in_force

Sec. 2. All or part of a building is exempt from property taxation if it is owned by an Indiana nonprofit entity that is:

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

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

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

As added by P.L.157-2026, SEC.41.
Ind. Code § 6-2.5-15-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-13
"Qualified investment"
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-13 by P.L.178-2025, SEC.10 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 13. As used in this chapter, "qualified investment" means, with respect to a:

(1) qualified data center, the aggregate nonduplicative eligible costs expended by any entity with an interest in the qualified data center; or

(2) quantum computing research, advanced computing, and defense infrastructure network, the aggregate nonduplicative eligible costs expended by any entity with an interest in the quantum computing research, advanced computing, and defense infrastructure network.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.10.
Ind. Code § 6-9-6-8 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-8
Transfer and use of funds restricted; offense
Status: in_force

Sec. 8. Any person or officer or employee of a corporation who receives a transfer of funds under this chapter and who uses the funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.

As added by Acts 1978, P.L.49, SEC.1. Amended by P.L.158-2013, SEC.109.
Ind. Code § 6-9-43-3 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-3
Imposition of tax by ordinance
Status: in_force

Sec. 3. (a) The fiscal body of the town may adopt an ordinance to impose an excise tax, known as the town food and beverage tax, on transactions described in section 4 of this chapter.

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

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

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-7-1-20 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-20
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.19. Repealed by Acts 1978, P.L.2, SEC.656.
Ind. Code § 6-3.6-6-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-7
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.51.
Ind. Code § 6-1.1-45.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-2
Form and content of petition
Status: in_force

Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must:

(1) be on a form:

(A) prescribed by the state board of accounts; and

(B) approved by the department;

(2) state:

(A) the amount of the delinquent tax liability; and

(B) when the delinquent tax liability arose;

(3) describe:

(A) the manner in which; and

(B) when;

the petitioner acquired or proposes to acquire the brownfield;

(4) describe the conditions existing on the brownfield that have prevented the sale or the transfer of title to the county;

(5) describe the plan of the petitioner for:

(A) addressing any contaminants on the brownfield; and

(B) the intended use of the brownfield;

(6) include the date by which the plan referred to in subdivision (5) will be completed;

(7) include a statement from the department of environmental management that the property is a brownfield;

(8) state whether the petitioner:

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

(B) has contributed;

to the contaminant or contaminants on the brownfield;

(9) state whether any part of the delinquent tax liability can reasonably be collected from a person other than the petitioner;

(10) state that the petitioner seeks:

(A) a waiver of the delinquent tax liability; or

(B) a reduction of the delinquent tax liability in a specified amount; and

(11) be accompanied by a fee in an amount established by the county auditor for:

(A) completing a title search; and

(B) processing the petition.

As added by P.L.208-2005, SEC.1.
Ind. Code § 6-3.1-29-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-1
Legislative intent; use of women and minority businesses as vendors
Status: in_force

Sec. 1. The general assembly declares that the opportunity for the participation of underutilized small businesses, especially women and minority business enterprises, in the coal gasification industry is essential if social and economic parity is to be obtained by women and minority business persons and if the economy of Indiana is to be stimulated as contemplated by this chapter. A recipient of a credit under this chapter is encouraged to purchase goods and services from underutilized small businesses, especially women and minority business enterprises.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-9-20-9.5 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-9.5
Arena fund; deposits; use of fund for arena financing
Status: in_force

Sec. 9.5. If:

(1) the county treasurer has certified to the treasurer of state that:

(A) the last of the bonds issued to finance the improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and

(B) the last of any bonds issued to refund the bonds referred to in clause (A);

have been completely paid or defeased as to both principal and interest; and

(2) the county fiscal body has made a determination to continue the tax to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities;

the amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populated municipality in the county upon warrants issued by the state comptroller. The fiscal officer shall deposit any amounts received under this section in the municipal arena fund.

As added by P.L.176-2009, SEC.14. Amended by P.L.9-2024, SEC.237.
Ind. Code § 6-1.1-21.2-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-9
"Tax increment replacement amount"
Status: in_force

Sec. 9. As used in this chapter, "tax increment replacement amount" means the tax increment replacement amount determined under section 11 of this chapter.

As added by P.L.192-2002(ss), SEC.44.
Ind. Code § 6-1.1-37-10.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-10.1
Repealed
Status: repealed

As added by P.L.56-2012, SEC.18. Repealed by P.L.251-2015, SEC.32.
Ind. Code § 6-8.1-3-29 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-29
Taxpayer receipt for INTIME electronic account holders; Internet web page estimating allocation of taxapayer's adjusted gross income taxes
Status: in_force

Sec. 29. (a) This section applies to tax receipts for adjusted gross income taxes due and owing for a taxable year beginning after December 31, 2023.

(b) The department shall annually provide to an individual who is a resident of Indiana who:

(1) has an individual INTIME electronic account with the department; and

(2) filed an individual adjusted gross income (as defined in IC 6-3-1-3.5(a)) tax return with the department;

a taxpayer receipt.

(c) The department, in consultation with the budget agency, shall create the taxpayer receipt in a way that is easy to read and understand. The taxpayer receipt must include an explanation of the following:

(1) That all revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state general fund as required under IC 6-3-7-3(b).

(2) The manner in which state general fund revenues are appropriated by the general assembly, using the list of all appropriations compiled under IC 4-12-1-12, including the use of pie charts to graphically demonstrate how the revenues are expended.

The taxpayer receipt may include information concerning the use of other taxes paid by the taxpayer based on actual data or estimates.

(d) The taxpayer receipt shall be posted on the taxpayer's individual INTIME account.

(e) The department is prohibited from providing a taxpayer with a copy of the taxpayer receipt by mail.

(f) The department, in consultation with the budget agency, shall create and administer an Internet web page on which individual taxpayers may access an estimate of the allocation of their adjusted gross income taxes to various expenditure categories for the most recent state fiscal year based on the adjusted gross income taxes paid by the taxpayer. The web page created under this subsection must contain the following elements:

(1) The web page must be conveniently and easily accessible.

(2) A link to the web page must be prominently displayed on the department's main website.

(3) The web page must provide an estimate of the allocation of the statewide spending of adjusted gross income tax revenue broken down under the following categories:

(A) Public Education.

(B) Higher Education.

(C) Social Services.

(D) Infrastructure.

(E) Criminal Justice.

(F) Economic Development.

(G) Environment and Natural Resources.

(H) Elected Officials.

(I) General Government.

The estimate under this subdivision must include the amount and the percentage of adjusted gross income tax revenue allocated to each category.

(4) The web page must provide an estimate of an individual taxpayer's contribution based on the individual's input of their adjusted gross income tax payments.

The department shall include a link to the web page created under this subsection on the Indiana individual income tax return, Form IT-40.

As added by P.L.239-2023, SEC.17.
Ind. Code § 6-1.1-6.7-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-24
County drainage boards; establishment and vegetation of filter strips
Status: in_force

Sec. 24. The county drainage board may allow the use of construction, reconstruction, or maintenance funds to provide for the establishment and vegetation of filter strips along regulated drains.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-18-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-5
Proposed additional appropriations; public hearing; appropriation for which the underlying purpose is a bond issue
Status: in_force

Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined under this article, they shall hold a public hearing after submitting the following information regarding the proposed additional appropriation to the department's computer gateway:

(1) The amount of the additional appropriation.

(2) The name of the affected fund.

(3) The name and account number of the affected account.

(4) The date, time, and place at which the political subdivision or appropriate fiscal body will hold a public hearing on the proposed additional appropriation.

(b) If the additional appropriation by the political subdivision is made from a fund for which the budget, rate, or levy is certified by the department of local government finance under IC 6-1.1-17-16, the political subdivision must report the additional appropriation to the department of local government finance in the manner prescribed by the department of local government finance. If the additional appropriation is made from a fund described under this subsection, subsections (f), (g), (h), and (i) apply to the political subdivision.

(c) However, if the additional appropriation is not made from a fund described under subsection (b), subsections (f), (g), (h), and (i) do not apply to the political subdivision. Subsections (f), (g), (h), and (i) do not apply to an additional appropriation made from the cumulative bridge fund if the appropriation meets the requirements under IC 8-16-3-3(c).

(d) A political subdivision may make an additional appropriation without approval of the department of local government finance if the additional appropriation is made from a fund that is not described under subsection (b). However, the fiscal officer of the political subdivision shall report the additional appropriation to the department of local government finance.

(e) Subject to subsections (j) and (k), after the public hearing, the proper officers of the political subdivision shall file a certified copy of their final proposal and any other relevant information to the department of local government finance not later than fifteen (15) days after the additional appropriation is adopted by the appropriate fiscal body. If the additional appropriation is not submitted to the department of local government finance within fifteen (15) days after adoption, the department of local government finance may require the political subdivision to conduct a readoption hearing.

(f) When the department of local government finance receives a certified copy of a proposal for an additional appropriation under subsection (e), the department shall determine whether sufficient funds are available or will be available for the proposal. The determination shall be made in writing and sent to the political subdivision not more than fifteen (15) days after the department of local government finance receives the proposal.

(g) In making the determination under subsection (f), the department of local government finance shall limit the amount of the additional appropriation to revenues available, or to be made available, which have not been previously appropriated.

(h) If the department of local government finance disapproves an additional appropriation under subsection (f), the department shall specify the reason for its disapproval on the determination sent to the political subdivision.

(i) A political subdivision may request a reconsideration of a determination of the department of local government finance under this section by filing a written request for reconsideration. A request for reconsideration must:

(1) be filed with the department of local government finance within fifteen (15) days of the receipt of the determination by the political subdivision; and

(2) state with reasonable specificity the reason for the request.

The department of local government finance must act on a request for reconsideration within fifteen (15) days of receiving the request.

(j) This subsection applies to an additional appropriation by a political subdivision that must have the political subdivision's annual appropriations and annual tax levy adopted by a city, town, or county fiscal body under IC 6-1.1-17-20 or IC 36-1-23 or by a legislative or fiscal body under IC 36-3-6-9. The fiscal or legislative body of the city, town, or county that adopted the political subdivision's annual appropriation and annual tax levy must adopt the additional appropriation by ordinance before the department of local government finance may approve the additional appropriation.

(k) This subsection applies to a public library that is not required to submit the public library's budgets, tax rates, and tax levies for binding review and approval under IC 6-1.1-17-20 or IC 6-1.1-17-20.4. If a public library subject to this subsection proposes to make an additional appropriation for a year, and the additional appropriation would result in the budget for the library for that year increasing (as compared to the previous year) by a percentage that is greater than the result of the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the calendar year minus one (1), the additional appropriation must first be approved by the city, town, or county fiscal body described in IC 6-1.1-17-20.3(c) or IC 6-1.1-17-20.3(d), as appropriate.

(l) This subsection applies to an appropriation for which the underlying purpose is a bond issue. The political subdivision shall include the appropriation for the bond proceeds in the budget of the political subdivision for the ensuing year adopted under IC 6-1.1-17. If the political subdivision does not include the appropriation for the bond proceeds as required by this subsection, the political subdivision shall comply with the requirements of this section in the year in which the bond proceeds are received, but may not take an action pursuant to this section in a year before the year in which the bond proceeds are received.

(m) The proper officers of a political subdivision shall submit the information described in subsection (a)(1) through (a)(4), in a manner prescribed by the department, to the department's computer gateway at least fourteen (14) days prior to the public hearing. The department shall make the information submitted by the political subdivision available to taxpayers through the department's computer gateway at least ten (10) days prior to the public hearing. If the date, time, or place of the public hearing changes following the original submission of the information to the department's computer gateway, the political subdivision shall submit the updated information to the department's computer gateway as soon as possible.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.46, SEC.2; P.L.69-1983, SEC.5; P.L.57-1991, SEC.1; P.L.17-1995, SEC.4; P.L.90-2002, SEC.161; P.L.137-2012, SEC.29; P.L.184-2015, SEC.9; P.L.184-2016, SEC.13; P.L.252-2019, SEC.3; P.L.257-2019, SEC.49; P.L.156-2020, SEC.19; P.L.159-2020, SEC.27; P.L.38-2021, SEC.30; P.L.156-2024, SEC.14.
Ind. Code § 6-3-6-2 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-2
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.602; Acts 1969, c.326, s.10. As amended by Acts 1977(ss), P.L.4, SEC.15. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-42-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-25
Appeal of grant of deduction
Status: in_force

Sec. 25. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required in section 21 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action under section 24 of this chapter, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the resolution adopted under section 9 of this chapter, any modifications made under section 24 of this chapter, and the person's remonstrance against the resolution, together with a bond conditioned to pay the costs of the appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications for granting an assessed valuation deduction for the property under this chapter. The burden of proof is on the appellant.

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.7.
Ind. Code § 6-1.1-51-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-11
Deduction; ad valorem property taxes using aircraft ground times
Status: in_force

Sec. 11. The deduction includes ad valorem property taxes calculated using aircraft ground times.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-9-49-6 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-8.1-9.7-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-8
Powers of a federal official under an offset agreement
Status: in_force

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement:

(1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to the federal government, by providing:

(A) the full name and address of the person and any other names known to be used by the person;

(B) the person's Social Security number or federal tax identification number;

(C) the amount of the person's federal nontax debt;

(D) a statement certifying that the person's federal nontax debt is past due, that due process has been provided to the person, and that the person's federal nontax debt is legally enforceable in the amount certified, which may be provided in procedures for certifying payments as specified in the offset agreement; and

(E) any other information required by the offset agreement.

(2) Request the office of management and budget to withhold any state payment to which the person is entitled.

(3) Retain a part of the proceeds of any federal administrative setoff authorized by the federal offset program.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-6-2.5-25 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-25
"Terminal operator"
Status: in_force

Sec. 25. As used in this chapter, "terminal operator" means the person who by ownership or contractual agreement is charged with the responsibility and physical control over the operation of the terminal. However, there shall be only one (1) person charged with responsibility as operator at each terminal for purposes of this chapter.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.1-38.1-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-8
Applying for tax credit; eligibility
Status: in_force

Sec. 8. (a) A taxpayer wishing to claim a tax credit under this chapter must apply to the department after completion of the project for which qualified railroad expenditures or qualified new rail infrastructure expenditures were incurred. The department shall prescribe the form and manner of the application, which must include:

(1) the number of miles of railroad track owned or leased in Indiana; and

(2) a description and certification of the amount of the taxpayer's qualified railroad expenditures or qualified new rail infrastructure expenditures.

(b) The department shall evaluate a taxpayer's eligibility for a tax credit under this chapter.

(c) The department shall certify the eligibility of a taxpayer that meets the requirements for a tax credit under this chapter.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-6-12-5 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-5
Tax credit claim
Status: in_force

Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.

(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:

(1) October 30 in 2014 and each year thereafter.

(2) January 30 in 2015 and each year thereafter.

(3) April 30 in 2015 and each year thereafter.

(4) July 30 in 2015 and each year thereafter.

As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
Ind. Code § 6-1.1-18.5-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-25
Levy limit applicable to municipalities with certain levels of growth in assessed value and population
Status: in_force

Sec. 25. (a) The ad valorem property tax levy limits imposed under section 3 of this chapter do not apply to a municipality in a year if all the following apply:

(1) The percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year is at least two (2) times the maximum levy growth quotient determined under section 2 of this chapter for the preceding year.

(2) The municipality's population increased by at least one hundred fifty percent (150%) between the last two (2) decennial censuses. The computation of an increase of one hundred fifty percent (150%) under this subdivision shall be determined according to the last STEP of the following STEPS:

STEP ONE: Determine the municipality's population as tabulated following the first decennial census.

STEP TWO: Determine the municipality's population as tabulated following the second decennial census.

STEP THREE: Multiply the amount determined under STEP ONE by a factor of two and five-tenths (2.5).

STEP FOUR: Determine whether the population determined under STEP TWO is greater than or equal to the STEP THREE product.

(b) A municipality that meets all the requirements under subsection (a) may increase its ad valorem property tax levy in excess of the limits imposed under section 3 of this chapter by a percentage equal to the lesser of:

(1) the percentage growth in the municipality's assessed value for the preceding year compared to the year before the preceding year; or

(2) six percent (6%).

(c) A municipality's maximum levy growth that results from either annexation or the pass through of assessed value from a tax increment financing district may not be included for the purposes of determining a municipality's maximum levy growth under this section.

(d) This section applies to property tax levies imposed after December 31, 2016, and before January 1, 2026.

(e) This section expires December 31, 2026.

As added by P.L.180-2016, SEC.11. Amended by P.L.159-2020, SEC.39; P.L.236-2023, SEC.32; P.L.68-2025, SEC.64.
Ind. Code § 6-3.1-10-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-3
"State tax liability" defined
Status: in_force

Sec. 3. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.

As added by P.L.9-1986, SEC.8.
Ind. Code § 6-6-5.5-7.5 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-7.5
Farm vehicles
Status: in_force

Sec. 7.5. Notwithstanding any other provision, the annual excise tax for a motor vehicle, trailer, or semitrailer and tractor operated primarily as a farm truck, farm trailer, or farm semitrailer and tractor as described in IC 9-29-5-13 (before its expiration) or IC 9-18.1-7 is fifty percent (50%) of the amount listed in this chapter for a truck, trailer, or semitrailer and tractor of the same declared gross weight.

As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.48.
Ind. Code § 6-3-1-3.1 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-3.1
Repealed
Status: repealed

Formerly: Acts 1973, P.L.50, SEC.9. Repealed by Acts 1979, P.L.70, SEC.2.
Ind. Code § 6-3.1-10-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-1
"Enterprise zone" defined
Status: in_force

Sec. 1. As used in this chapter, "enterprise zone" means an enterprise zone created under IC 5-28-15.

As added by P.L.9-1986, SEC.8. Amended by P.L.4-2005, SEC.56.
Ind. Code § 6-1.1-22-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-12
Receipt for payment of tax or special assessment
Status: in_force

Sec. 12. (a) When a property owner pays the taxes or special assessments levied against any property, and a receipt is provided by the county treasurer, the receipt shall be on a form prescribed or approved by the state board of accounts. The receipt shall contain:

(1) the name of the person liable for the amount paid;

(2) the amount paid;

(3) the year for which the payment is made; and

(4) a description of the property which corresponds to the description used on the tax duplicate.

(b) If the county treasurer does not provide a receipt, the treasurer shall maintain records containing the date and amount paid per parcel or property description as used on the tax duplicate.

(c) Notwithstanding subsection (b), a taxpayer is entitled to a validated receipt upon request.

(d) When a person other than the property owner pays any property taxes or special assessment levied against the property, the county treasurer shall, if the payor requests, provide a receipt in a form prescribed or approved by the state board of accounts.

(e) If a receipt for the payment of property taxes or a special assessment is lost or destroyed, the entry in the register of taxes and special assessments or the entry on the tax duplicate may be presented as evidence of payment in lieu of the receipt.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1991, SEC.2; P.L.30-1994, SEC.2.
Ind. Code § 6-6-1.1-1306 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1306
Fraudulent procurement of refund or credit; offense
Status: in_force

Sec. 1306. A person who makes a false statement in connection with a refund or credit application under section 904.1 of this chapter, or who collects or causes to be repaid to a person money to which that person is not entitled commits a Class B infraction.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.63.
Ind. Code § 6-8.1-8-18 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-18
Responsible person personally liable for taxes held in trust; joint and several liability for business and responsible person; refunding of overpayment
Status: in_force

Sec. 18. (a) Except as provided in the limited relief provided for marketplace facilitators in IC 6-2.5-9-3.5 (before its expiration), a responsible person that holds taxes in trust for the state is personally liable for the payment of those taxes, plus any penalties and interest attributable to those taxes, to the state. If the individual knowingly fails to collect or remit those taxes to the state, the individual commits a Level 6 felony.

(b) A business and each responsible person for a particular tax held in trust for a period are jointly and severally liable for that tax, including interest and penalties.

(c) If a business and one (1) or more responsible persons remit more than the amount due, including penalties and interest, for a tax held in trust, the following apply to refunding any overpayment:

(1) If the business remitted the amount due or more than the amount due, then any amounts paid by a responsible person shall be refunded to the responsible person, and any excess remaining refunded to the business.

(2) If the business remitted less than the amount due, then any amounts paid by a responsible person shall be refunded upon a refund request by a responsible person as determined in the following STEPS:

STEP ONE: Determine the amount remitted by each responsible person.

STEP TWO: Determine the total amount due, including interest and penalties, less the amount remitted by the business.

STEP THREE: Determine the total amount remitted by all responsible persons in STEP ONE minus the STEP TWO amount.

STEP FOUR: Determine the STEP ONE amount for each responsible person divided by the total amount under STEP ONE for all responsible persons.

STEP FIVE: The amount of the refund for the responsible person is the amount determined under STEP THREE multiplied by the ratio for that person determined under STEP FOUR.

(3) If the amount remitted by a business or responsible person includes amounts added pursuant to this chapter, those amounts shall not be considered for purposes of determining an overpayment under this subsection.

(4) Any amount of overpayment shall be considered to be the overpayment of the business or person that remitted the tax.

(5) Any state or federal law permitting application or offset of an overpayment shall apply to an overpayment under this subsection.

(6) A refund under this subsection must be filed under IC 6-8.1-9-1 separately by the business and each responsible person, and the determination under this subsection shall be made separately for the business and each responsible person.

(7) Notwithstanding this subsection, the business and one (1) or more responsible persons may agree to allocate or assign any overpayment between themselves, provided that:

(A) the total amount allocated under the agreement does not exceed the amounts that are attributable to the business and responsible persons who are parties to the agreement under subdivisions (1) and (2); and

(B) the amount of refund allocated to any party does not exceed the amount actually paid by that party.

As added by P.L.128-2026, SEC.77.
Ind. Code § 6-2.5-3.5-26 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-26
Relation to the state gross retail tax; exemptions
Status: in_force

Sec. 26. (a) The gasoline use tax collected under this chapter is considered equivalent to the state gross retail tax that would be collected by a retail merchant in a retail sale and replaces the obligation of the retail merchant to collect the state gross retail tax on the sale of gasoline.

(b) Except for the exemption under IC 6-2.5-5-8 for property acquired for resale in the ordinary course of business, the exemptions set forth in IC 6-2.5-5 apply to the gasoline use tax imposed by this chapter.

As added by P.L.227-2013, SEC.1. Amended by P.L.146-2020, SEC.11.
Ind. Code § 6-2.5-5-47 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-47
Coins, bullion, and legal tender
Status: in_force

Sec. 47. Transactions involving the sale of or the lease or rental of storage for:

(1) coins that are permitted investments by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m);

(2) bullion that would be a permitted investment by an individual retirement account or by an individually-directed account under 26 U.S.C. 408(m) if the bullion was in the physical possession of a trustee; or

(3) legal tender;

are exempt from the state gross retail tax.

As added by P.L.195-2016, SEC.1. Amended by P.L.239-2017, SEC.9.
Ind. Code § 6-1.1-12.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.5 / Section 6-1.1-12.5-4
Ordinance designating infrastructure development zone
Status: in_force

Sec. 4. A county executive, a municipal legislative body, or, in Marion County, the county fiscal body, may adopt an ordinance designating a geographic territory as an infrastructure development zone after:

(1) conducting a public hearing on the proposed ordinance;

(2) publishing notice of the public hearing in the manner prescribed by IC 5-3-1; and

(3) making the following findings:

(A) Adequate eligible infrastructure is not available in the zone.

(B) Providing a property tax exemption to a person for investing in eligible infrastructure in the zone will provide:

(i) opportunities for increased natural gas usage, increased availability of broadband service, advanced services, and public water or wastewater service; and

(ii) economic development benefits;

in the zone.

As added by P.L.133-2013, SEC.1. Amended by P.L.91-2017, SEC.2.
Ind. Code § 6-9-78-3 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-3
Rate of tax; allocation and distribution
Status: in_force

Sec. 3. (a) Except as provided in subsection (b), the city admissions tax equals twelve percent (12%) of the price for admission to any event described in section 2 of this chapter. If the fiscal body of the city adopts an ordinance under this subsection:

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

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

(b) The amount collected from the city admissions tax imposed shall be distributed to the northwest Indiana stadium board or its designee. So long as there are any current or future obligations owed by the northwest Indiana stadium board to the northwest Indiana stadium authority created by IC 5-1-17.1 or any state agency pursuant to a lease or other agreement entered into between the northwest Indiana stadium board and the northwest Indiana stadium authority or any state agency under IC 5-1-17.1, the northwest Indiana stadium board or its designee shall deposit the revenues received from the admissions tax imposed under subsection (a) in a special fund, which may be used only for the payment of the obligations described in this subsection.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-3.6-6-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-12-b
Repealed
Status: repealed

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

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. Repealed by P.L.145-2026, SEC.28.
Ind. Code § 6-3-2-32 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-32
Deduction for qualified overtime compensation
Status: in_force

Sec. 32. (a) This section applies to the taxable year beginning after December 31, 2025, and ending before January 1, 2027.

(b) A taxpayer is entitled to a deduction from the taxpayer's adjusted gross income in an amount equal to the amount associated with qualified overtime compensation that is deducted from a taxpayer's federal adjusted gross income under Section 225 of the Internal Revenue Code.

(c) If a taxpayer has both qualified overtime compensation that is included in the taxpayer's adjusted gross income and qualified overtime compensation that is not included in the taxpayer's adjusted gross income, the deduction for purposes of this article and IC 6-3.6 shall be equal to the qualified overtime compensation deducted from the taxpayer's federal adjusted gross income under Section 225 of the Internal Revenue Code multiplied by the quotient of:

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

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

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

As added by P.L.128-2026, SEC.12.
Ind. Code § 6-9-56-3 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-3
Authorization to impose tax; rate; distribution; applicability of state gross retail tax provisions
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

(c) The following apply to the tax rate imposed under this section:

(1) Before July 1, 2023, the tax may not exceed the rate of five percent (5%) 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.

(2) After June 30, 2023, and before January 1, 2049, 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.

(3) After December 31, 2048, a tax rate imposed under this chapter may not exceed five percent (5%). The portion of the tax rate imposed under subsection (2) that exceeds five percent (5%) shall expire January 1, 2049.

(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.

As added by P.L.236-2023, SEC.121. Amended by P.L.157-2026, SEC.185.
Ind. Code § 6-1.1-6.7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-4
Surveyor description of parcel; plats; photographs
Status: in_force

Sec. 4. (a) A person who wishes to have a parcel of land classified as a filter strip must have the parcel properly described by the county surveyor or a professional surveyor. The parcel shall be identified by section, township, range, and county references. Plats of the parcel shall be prepared in ink and on the scale and in the number prescribed by the county surveyor.

(b) An aerial photograph may be used in order to obtain a description of the parcel. However, the description must be accurate and meet the requirements specified in subsection (a). If an aerial photograph is used, that fact shall be noted on the application referred to in section 6 of this chapter.

As added by P.L.55-1991, SEC.1. Amended by P.L.57-2013, SEC.5.
Ind. Code § 6-9-53-8 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-8
Commission; powers and duties
Status: in_force

Sec. 8. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

(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, quarterly or less frequently, from the fund established under section 6(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 6(b) of this chapter, to any Indiana not-for-profit 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 fund established under section 6(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 6(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 the budget 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.290-2019, SEC.16.
Ind. Code § 6-7-3-11 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-11
Prohibited acts; failure or refusal to pay tax
Status: in_force

Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the tax in addition to the tax.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.4.
Ind. Code § 6-8.1-3-3.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-3.5
Guidelines available for public inspection and copying; letters of findings; removal of information
Status: in_force

Sec. 3.5. (a) Subject to subsection (b), the department shall publish in the Indiana Register under IC 4-22-7-7 and make available for public inspection and copying under IC 5-14-3 information bulletins, revenue rulings (including, after complying with subsections (b) through (e), letters of findings), and other guidelines that:

(1) are issued by the department; and

(2) concern a listed tax.

(b) When the department issues a letter of findings, the department shall provide a copy of the letter of findings to the taxpayer to which the letter of findings pertains. The department shall notify the taxpayer of the taxpayer's right to delete information described under subsection (c).

(c) Not more than thirty (30) days after a taxpayer receives a letter of findings under subsection (b), the taxpayer to which the letter of findings pertains may request in writing that the department remove any of the following information that is contained in the letter of findings:

(1) A name, address, or other identifying detail of:

(A) the business or other person to whom the written determination pertains; or

(B) any other business or other person identified in the written determination or a background file document.

(2) A trade secret or other commercial or financial information obtained from a business or other person that is privileged or confidential.

(3) Information, the disclosure of which would constitute an unwarranted invasion of personal privacy.

(4) Information contained in or related to an examination, operating, or condition report prepared by, on behalf of, or for use of an agency responsible for the regulation or supervision of a financial institution.

(5) Information specifically exempted from disclosure by any other statute that is applicable to the department of state revenue.

A request to remove information under this subsection must include a copy of the letter of findings that is marked to identify the information that the person seeks to remove.

(d) Before publishing or making a letter of findings available for public inspection, the department shall remove information marked by a taxpayer for removal from the letter of findings to the extent that:

(1) the request was submitted to the department in conformity with subsection (c); and

(2) the information marked for removal qualifies under subsection (c)(1) through (c)(5).

However, if after removal of information marked by a taxpayer, the letter of findings does not clearly indicate the position of the department on the matter of tax law addressed by the letter of findings, the department shall add back deleted items or substitute words and numbers to the extent necessary to clearly indicate the position of the department on the matter of tax law addressed by the letter of findings.

(e) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the department does not apply to this subsection. Subject to subsection (d), the department shall submit the letter of findings for publication in the Indiana Register under IC 4-22-7-7 and make the letter of findings available for public inspection and copying under IC 5-14-3 not earlier than thirty (30) days after the taxpayer receives the letter of findings and not later than sixty (60) days after the taxpayer receives the letter of findings.

As added by P.L.28-1997, SEC.24.
Ind. Code § 6-6-2.5-31 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-31
Exempted special fuels; dye requirements and specifications; markers
Status: in_force

Sec. 31. (a) Special fuel exempted under section 30(a)(8) of this chapter shall have dye added to it at or before the time of withdrawal at a terminal or refinery rack. At the option of the supplier, the dye added may be either:

(1) dye required to be added pursuant to United States Environmental Protection Agency requirements; or

(2) dye with specifications and amounts as required by the department.

(b) The department may require that special fuel exempted under section 30(a)(8) of this chapter shall have a marker added to the special fuel not later than the time of withdrawal at a terminal or refinery rack. The marker must meet the specifications required by the department.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.19.
Ind. Code § 6-1.1-6-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-18
Signs; posting on land
Status: in_force

Sec. 18. (a) Except as provided in subsection (b), the owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall post four (4) signs on the parcel. The owner shall place the signs on the boundaries of, and on different sides of, the parcel at the points which are the most conspicuous to the public or at the property corners. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.

(b) The owner of a parcel of land which:

(1) contains wetlands and is classified as wildlands under this chapter; and

(2) is less than one (1) acre in size;

shall post two (2) signs on the parcel. The owner shall place the signs on different sides of the parcel at the points which are the most conspicuous to the public or at the property corners. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.16; P.L.66-2006, SEC.17; P.L.33-2024, SEC.4.
Ind. Code § 6-6-1.1-1309 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1309
Distributor; violations; offense
Status: in_force

Sec. 1309. Except as otherwise provided by this chapter, a distributor who:

(1) recklessly fails to file the returns or statements and to pay the taxes as required by this chapter; or

(2) knowingly fails to keep correct records, books, and accounts required by this chapter;

commits a Class B misdemeanor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.61, SEC.9.
Ind. Code § 6-5.5-3-6 — Indiana Code / Title 6 / Article 5.5 / Chapter 3 / Section 6-5.5-3-6
Tangible property; located in state
Status: in_force

Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3.1-34-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-11
Application; amount of credit; pass through entity
Status: in_force

Sec. 11. (a) Subject to IC 5-28-6-9, a taxpayer may claim a credit against the taxpayer's state tax liability for a taxable year only if the corporation awards a credit to the taxpayer and enters into an agreement with the taxpayer as set forth under this chapter. The corporation may establish an application period for applying for awards. If an application period is established, the corporation shall establish policies and procedures necessary to administer the application period. The corporation may deny an application for a credit under this chapter in its sole discretion. A taxpayer may not seek judicial review of a decision by the corporation to deny a taxpayer's application for a credit.

(b) The amount of the credit that a taxpayer may claim is equal to:

(1) the qualified investment made by the taxpayer and certified and approved by the corporation in accordance with an agreement entered into under section 17 of this chapter for a taxable year; multiplied by

(2) the applicable credit percentage determined by the corporation under section 17(b) and 17(c) of this chapter.

(c) If a pass through entity may claim a credit under this section but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, beneficiary, or member of the pass through entity may claim a credit equal to:

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

(2) the percentage of the pass through entity's distributive income that the shareholder, partner, beneficiary, or member may claim.

The credit provided under this subsection is in addition to a credit that a shareholder, partner, beneficiary, or member of a pass through entity may claim. However, a pass through entity and a shareholder, partner, beneficiary, or member of a pass through entity may not claim more than one (1) credit for the qualified investment.

(d) Notwithstanding subsections (a), (b), and (c), a pass through entity (other than an entity described in IC 6-3-1-35(1)) and its partners, beneficiaries, or members may allocate the credit among its partners, beneficiaries, or members of the pass through entity as provided by written agreement without regard to their sharing of other tax or economic attributes. Such agreements shall be filed with the corporation not later than fifteen (15) days after execution. The pass through entity shall also provide a copy of such agreements, a list of partners, beneficiaries, or members of the pass through entity, and their respective shares of the credit resulting from such agreements in the manner prescribed by the department of state revenue.

As added by P.L.158-2019, SEC.29. Amended by P.L.159-2021, SEC.19; P.L.213-2025, SEC.82.
Ind. Code § 6-8-12-3 — Indiana Code / Title 6 / Article 8 / Chapter 12 / Section 6-8-12-3
Tax exemption; exceptions
Status: in_force

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity:

(1) in connection with an eligible event; and

(2) resulting from holding an eligible event in Indiana or making preparatory advance visits to Indiana in connection with an eligible event;

are exempt from taxation in Indiana for all purposes.

(b) Salaries and wages paid to employees of the National Collegiate Athletic Association and its affiliates that are ordinarily subject to taxation under:

(1) IC 6-3-1 through IC 6-3-7; and

(2) IC 6-3.6;

are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.

(c) Salaries and wages paid to employees of an eligible entity described in section 1(a)(3) or 1(a)(4) of this chapter that are ordinarily subject to taxation under:

(1) IC 6-3-1 through IC 6-3-7; and

(2) IC 6-3.6;

are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.26; P.L.197-2016, SEC.73; P.L.239-2017, SEC.22; P.L.13-2025, SEC.3.
Ind. Code § 6-6-1.1-1303 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1303
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.53. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-28-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-5
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.26. Repealed by P.L.33-1994, SEC.4.
Ind. Code § 6-1.1-8-45 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-45
Depreciable personal property 30% minimum valuation limitation
Status: in_force

Sec. 45. (a) This subsection applies only to a taxpayer's assessable depreciable personal property that is placed in service on or before January 1, 2025. Except as provided in subsections (b) and (c), for each assessment date, the total valuation of a taxpayer's assessable depreciable personal property in a single taxing district may not be less than thirty percent (30%) of the adjusted cost of all the taxpayer's assessable depreciable property in the taxing district.

(b) The limitation set forth in subsection (a) is to be applied before any special adjustment for abnormal obsolescence. The limitation does not apply to equipment not placed in service, special tooling, and permanently retired depreciable personal property.

(c) Depreciable personal property that is placed in service after January 1, 2025, is not subject to the minimum valuation limitation under this section. However, if depreciable personal property:

(1) is placed in service after January 1, 2025, and is located in an existing tax increment allocation area for which the base assessed value is determined before January 1, 2025; or

(2) is owned by a light, heat, or power company, or a utility company owned, operated, or held in trust by a consolidated city;

the depreciable personal property remains subject to the minimum valuation limitations under this section.

As added by P.L.68-2025, SEC.14. Amended by P.L.230-2025, SEC.24; P.L.162-2026, SEC.4.
Ind. Code § 6-1.1-10-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-10
Industrial waste control facilities; claiming exemption; industrial waste control facility; how owner claims exemption; investigation; determination; potential revocation of determination; claim allowed or denied
Status: in_force

Sec. 10. (a) The owner of an industrial waste control facility who wishes to obtain the exemption provided in section 9 of this chapter shall file an exemption claim along with the owner's annual personal property return. The claim shall describe and state the assessed value of the property for which an exemption is claimed.

(b) The owner must:

(1) provide a written statement attesting that the property claimed as exempt meets the requirements for the exemption under section 9 of this chapter; and

(2) file the statement along with the owner's exemption claim and annual personal property return.

(c) The township assessor (if any) or county assessor may investigate any claim and determine if the property for which the exemption is claimed is being utilized as an industrial waste control facility. The assessor may require additional documents from the property owner to support the owner's exemption claim.

(d) A determination under subsection (c) concerning an exemption claim remains in effect:

(1) as long as the owner owns the property and uses the property as an industrial waste control facility; or

(2) for five (5) years;

whichever is less. In addition, during the five (5) years after the determination, the owner of the property must notify the assessor in writing if any of the property on which the determination was based is disposed of or removed from service as an industrial waste control facility.

(e) The assessor may revoke a determination made under subsection (c) if the assessor finds that the property is not predominantly used as an industrial waste control facility.

(f) The township or county assessor shall allow or deny in whole or in part each exemption claim.

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

[Pre-1975 Property Tax Recodification Citation: 6-1-8-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.183; P.L.80-1987, SEC.1; P.L.41-1993, SEC.9; P.L.146-2008, SEC.104; P.L.100-2021, SEC.1.
Ind. Code § 6-9-65-8 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-8
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.230-2025, SEC.114.
Ind. Code § 6-1.1-36-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-2
Legal services for township assessor
Status: in_force

Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-3.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-60-10 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-10
Termination and expiration
Status: in_force

Sec. 10. (a) If the county imposes the tax authorized by this chapter, the tax terminates on January 1, 2047.

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-24-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-9
Certificate of sale; contents; purchaser's lien; ordinance; assignments
Status: in_force

Sec. 9. (a) Immediately after a tax sale purchaser pays the bid, as evidenced by the receipt of the county treasurer, or immediately after the county acquires a lien under section 6 of this chapter, the county auditor shall deliver a certificate of sale to the purchaser or to the county or to the city. The certificate shall be signed by the auditor and registered in the auditor's office. The certificate shall contain:

(1) a description of real property that corresponds to the description used on the notice of sale;

(2) the name of:

(A) the owner of record at the time of the sale of real property with a single owner; or

(B) at least one (1) of the owners of real property with multiple owners;

(3) the mailing address of the owner of the real property sold as indicated in the records of the county auditor;

(4) the name and mailing address of the purchaser;

(5) the date of sale;

(6) the amount for which the real property was sold;

(7) the amount of the minimum bid for which the tract or real property was offered at the time of sale as required by section 5 of this chapter;

(8) the date when the period of redemption specified in IC 6-1.1-25-4 will expire;

(9) the court cause number under which judgment was obtained; and

(10) the street address, if any, or common description of the real property.

(b) When a certificate of sale is issued under this section, the purchaser acquires a lien against the real property for the entire amount paid. The lien of the purchaser is superior to all liens against the real property which exist at the time the certificate is issued.

(c) A certificate of sale is assignable. However, a purchaser who acquires a certificate of sale may not assign the certificate of sale to a person who was not eligible under section 5.1, 5.3, or 5.4 of this chapter to bid on or purchase real property at a tax sale held under section 5 or 6.1 of this chapter until the person satisfies the eligibility requirements as determined by the county auditor. In addition to the prohibition on the assignment of a tax sale certificate to a person described in section 5.1, 5.3, or 5.4 of this chapter until the person satisfies the eligibility requirements as determined by the county auditor, a county legislative body may adopt an ordinance further prohibiting the assignment of a certificate of sale acquired at a treasurer's sale (pursuant to section 5 of this chapter) or at a county executive's tax sale (pursuant to section 6.1 of this chapter) prior to the issuance of a tax deed for the real property by the county auditor.

(d) An assignment not prohibited by an ordinance adopted under subsection (c) is not valid unless the county auditor first determines the person is eligible to receive the assignment. If the county auditor determines the person is eligible to receive the assignment, the following requirements apply:

(1) The assignment must be acknowledged before an officer authorized to take acknowledgments of deeds.

(2) The assignment must be registered in the office of the county auditor and noted in the county auditor's tax sale record under IC 6-1.1-25-8.

When a certificate of sale is assigned, the assignee acquires the same rights and obligations that the original purchaser acquired.

(e) Subject to IC 36-1-11-8, the county executive may assign a certificate of sale held in the name of the county executive to any political subdivision. If an assignment is made under this subsection:

(1) the period of redemption of the real property under IC 6-1.1-25 is one hundred twenty (120) days after the date of the assignment; and

(2) notwithstanding IC 6-1.1-25-4.5(a) through IC 6-1.1-25-4.5(c), the assignee must transmit the notices required under IC 6-1.1-25-4.5 not later than ninety (90) days after the date of the assignment.

If the real property is not redeemed during the period of redemption, the assignee may petition the court for a tax deed under IC 6-1.1-25-4.6 not later than ninety (90) days after the expiration of the period of redemption.

[Pre-1975 Property Tax Recodification Citations: 6-1-56-10; 6-1-56-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-1995, SEC.3; P.L.56-1996, SEC.6; P.L.124-1998, SEC.5; P.L.139-2001, SEC.8; P.L.1-2002, SEC.25; P.L.73-2010, SEC.5; P.L.251-2015, SEC.17; P.L.32-2017, SEC.1; P.L.66-2021, SEC.7; P.L.26-2023, SEC.2.
Ind. Code § 6-4.1-1-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-3
Classes of transferees; adopted child as natural child
Status: in_force

Sec. 3. (a) "Class A transferee" means a transferee who is any of the following:

(1) A lineal ancestor of the transferor.

(2) A lineal descendant of the transferor.

(3) A stepchild of the transferor, whether or not the stepchild is adopted by the transferor. This subdivision applies to the estate of an individual who dies after June 30, 2004.

(4) A lineal descendant of a stepchild of the transferor, whether or not the stepchild is adopted by the transferor.

(5) A spouse, widow, or widower of a child of the transferor. This subdivision applies to the estate of an individual who dies after December 31, 2011.

(6) A spouse, widow, or widower of a stepchild of the transferor, whether or not the stepchild is adopted by the transferor. This subdivision applies to the estate of an individual who dies after December 31, 2011.

(b) "Class B transferee" means a transferee who is a:

(1) brother or sister of the transferor;

(2) descendant of a brother or sister of the transferor; or

(3) spouse, widow, or widower of a child of the transferor. This subdivision applies to the estate of an individual who dies before January 1, 2012.

(c) "Class C transferee" means a transferee, except a surviving spouse, who is neither a Class A nor a Class B transferee.

(d) For purposes of this section, a legally adopted child is to be treated as if the child were the natural child of the child's adopting parent if the adoption occurred before the individual was totally emancipated. However, an individual adopted after being totally emancipated shall be treated as the natural child of the adopting parent if the adoption was finalized before July 1, 2004.

(e) For purposes of this section, if a relationship of loco parentis has existed for at least ten (10) years and if the relationship began before the child's fifteenth birthday, the child is to be considered the natural child of the loco parentis parent.

(f) As used in this section, "stepchild" means a child of the transferor's surviving, deceased, or former spouse who is not a child of the transferor.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.1; P.L.68-2004, SEC.1; P.L.81-2004, SEC.18; P.L.238-2005, SEC.1; P.L.220-2011, SEC.149; P.L.157-2012, SEC.2.
Ind. Code § 6-8.1-5-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-1.5
Secondary review; procedures; agreement
Status: in_force

Sec. 1.5. (a) This section applies to:

(1) department audits, investigations, or reviews; and

(2) amended returns filed by a taxpayer;

that result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refund denial for any taxable year at the time of the adjustment.

(b) A taxpayer may request a secondary review of any adjustments made by the department or by the taxpayer within sixty (60) days from the date of notice of the adjustments based on:

(1) the department's audit, investigation, or review; or

(2) the amended return filed by the taxpayer;

whichever is applicable.

(c) If a taxpayer requests a secondary review under this section, the department shall review the taxpayer's request and may, upon the request of the taxpayer, conduct a conference regarding the adjustment.

(d) Upon completion of the department's secondary review, the department shall either:

(1) determine that the previous adjustments were correct; or

(2) issue revised adjustments of relevant tax attributes.

(e) A taxpayer and the department may enter into a binding agreement to resolve, in whole or in part, any issues relating to one (1) or more adjustments.

(f) Except as provided in subsection (e), for purposes of:

(1) IC 6-8.1-5-1;

(2) IC 6-8.1-9-1; or

(3) an appeal related to subdivision (1) or (2);

an adjustment described in subsection (a) or the result of the department's secondary review under subsection (d) does not constitute a final determination and may not be construed to treat any adjustment as finally determined.

As added by P.L.146-2020, SEC.41.
Ind. Code § 6-3.5-5-14 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-14
Appropriation of money derived from wheel tax
Status: in_force

Sec. 14. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to:

(1) the department of transportation established by IC 36-3-5-4 for use by the department under law; or

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

(b) Beginning July 1, 2025, the city-county council must appropriate money derived from the wheel tax for the purposes allowed under IC 8-14-1-4(c).

(c) The city-county council may not appropriate money derived from the wheel tax for any other purpose.

As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8; P.L.346-1989(ss), SEC.1; P.L.173-2025, SEC.6.
Ind. Code § 6-8.1-19-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-4
Erroneous tax payment; failure of certain taxpayers to remit full amount of local tax due; tax rate determination
Status: in_force

Sec. 4. For purposes of this chapter:

(1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than zero dollars ($0); and

(2) if a taxpayer does not remit the full amount of tax due because:

(A) the seller is a marketplace facilitator;

(B) the tax is an innkeeper's tax or food and beverage tax under IC 6-9 that is directly remitted to the locality except for marketplace facilitators; and

(C) the rate posted by the department on its website for the date of the transaction differs from the rate otherwise imposed by the locality;

the taxpayer shall determine the rate of tax due based on the rate posted on the department's website on the date of the transaction.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-9-71-9 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-9
Uses of money in fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-3.1-13-25 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-25
Rules adoption; fees
Status: in_force

Sec. 25. The corporation may adopt rules under IC 4-22-2 necessary to implement this chapter. The rules may provide for recipients of tax credits under this chapter to be charged fees to cover administrative costs of the tax credit program. Fees collected shall be deposited in the economic development for a growing economy fund.

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.83.
Ind. Code § 6-1.1-10-30.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-30.5
Repealed
Status: repealed

As added by Acts 1978, P.L.29, SEC.2. Repealed by P.L.146-2008, SEC.800.