Ind. Code § 6-6-5-5.1 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5.1
Repealed
Status: repealed

As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.
Ind. Code § 6-6-5.1-23 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-23
Verification of taxes collected for each taxing unit
Status: in_force

Sec. 23. The county auditor shall, from the copies of vehicle registration forms and truck camper receipts furnished by the bureau, verify and determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, truck camper receipts, records, and materials to support the proper assessment, collection, and refund of excise taxes under this chapter.

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.43.
Ind. Code § 6-9-30-4 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-4
Authority to consolidate functions for adminstration of funds; innkeeper's tax and food and beverage tax
Status: in_force

Sec. 4. The county executive may adopt an ordinance to consolidate the functions of a former entity with respect to the administration of funds received from the county:

(1) innkeeper's tax imposed under IC 6-9-18; or

(2) food and beverage tax imposed under IC 6-9-21;

into a single consolidated entity as designated in the ordinance to administer funds received from both of those taxes.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-9-29-6 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-6
Requirement for marketplace facilitator to collect and remit tax; provide information
Status: in_force

Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to collect and remit any taxes imposed under this article.

(b) Regardless of whether a transaction under this article was made by the marketplace facilitator on its own behalf or facilitated on behalf of a seller, a marketplace facilitator is required to do the following with each retail transaction made on its marketplace:

(1) Collect and remit the tax imposed under this article to the department, even if:

(A) a seller for whom a transaction was facilitated:

(i) does not have a registered retail merchant certificate; or

(ii) would not have been required to collect an innkeeper's tax had the transaction not been facilitated by the marketplace facilitator; and

(B) the innkeeper's tax is normally remitted directly to a political subdivision of the state.

(2) Comply with all applicable procedures and requirements imposed under this article or IC 6-2.5 as the retail merchant in the transaction.

(c) Upon the request of:

(1) the department; or

(2) a political subdivision;

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

(d) For purposes of subsection (c):

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

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

As added by P.L.108-2019, SEC.141.
Ind. Code § 6-9-59-6 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-9-78-2 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-2
Imposition of tax by ordinance; exceptions; dates effective
Status: in_force

Sec. 2. (a) The fiscal body of the city may adopt an ordinance to impose an excise tax, known as the city admissions tax, for the privilege of attending any event:

(1) held in a facility located within the boundaries of the city and that has a seating capacity of more than forty thousand (40,000); and

(2) to which tickets are offered for sale to the public by:

(A) the box office of the facility; or

(B) an authorized agent of the facility.

(b) For purposes of this section, the sale, license, purchase, or transfer of a contractual right to purchase season tickets for a professional sporting event, commonly referred to as a personal seat license, does not constitute a taxable event and is not subject to the city admissions tax, the state gross retail tax under IC 6-2.5-2, or the state use tax under IC 6-2.5-3.

(c) If the fiscal body of the city 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.

(d) If the fiscal body of the city adopts an ordinance under subsection (a) prior to June 1, the city admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted. If the fiscal body of the city adopts an ordinance under subsection (a) of this chapter on or after June 1, the city admissions tax applies to admission charges collected after the last day of the month in which the ordinance is adopted.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-8.1-3-12 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-12
Powers; department; county treasurer; audits; appraisals; investigations; statistical sampling
Status: in_force

Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property if the property's value relates to the administration or enforcement of the listed taxes, may audit gasoline distributors for financial responsibility, and may investigate any matters relating to the listed taxes.

(b) The department may audit any returns with respect to the listed taxes using statistical sampling. If the taxpayer and the department agree to a sampling method to be used, the sampling method is binding on the taxpayer and the department in determining the total amount of additional tax due or amounts to be refunded.

(c) For purposes of conducting its audit or investigative functions, the department may:

(1) subpoena the production of evidence;

(2) subpoena witnesses; and

(3) question witnesses under oath.

The department may serve its subpoenas, or it may order the sheriff of the county in which the witness or evidence is located to serve the subpoenas.

(d) The department may enforce its audit and investigatory powers by petitioning for a court order in any court of competent jurisdiction located in the county where the tax is due or in the county in which the evidence or witness is located. If the evidence or witness is not located in Indiana or if the department does not know the location of the evidence or witness, the department may file the petition in a court of competent jurisdiction in Marion County. The petition to the court must state the evidence or testimony subpoenaed and must allege that the subpoena was served but that the person did not comply with the terms of that subpoena.

(e) Upon receiving a proper petition under subsection (d), the court shall promptly issue an order which:

(1) sets a hearing on the petition on a date not more than ten (10) days after the date of the order; and

(2) orders the person to appear at the hearing prepared to produce the subpoenaed evidence and give the subpoenaed testimony.

If the defendant is unable to show good cause for not producing the evidence or giving the testimony, the court shall order the defendant to comply with the subpoena.

(f) If the defendant fails to obey the court order, the court may punish the defendant for contempt.

(g) Officers serving subpoenas or court orders and witnesses appearing in court are entitled to the normal compensation provided by law in civil cases. The department shall pay the compensation costs from the money appropriated for the administration of the listed taxes.

(h) County treasurers investigating tax matters under IC 6-9 have:

(1) concurrent jurisdiction with the department;

(2) the audit, investigatory, appraisal, and enforcement powers described in this section; and

(3) authority to recover court costs, fees, and other expenses related to an audit, investigatory, appraisal, or enforcement action under this section.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.71-1993, SEC.16; P.L.254-2003, SEC.9; P.L.182-2009(ss), SEC.249.
Ind. Code § 6-6-9-5 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-5
"Retail merchant" defined
Status: in_force

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-3.1-39.5-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-4
"Qualified expenditure"
Status: in_force

Sec. 4. As used in this chapter, "qualified expenditure" means a qualified child care expenditure.

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-3-2-14 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-14
Repealed
Status: repealed

As added by P.L.341-1989(ss), SEC.9. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-8.1-3-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-11
Transmission of documents
Status: in_force

Sec. 11. (a) As used in this section, "secure electronic delivery service" means a service that:

(1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using:

(A) security methods such as passwords, encryption, and matching electronic addresses to United States postal addresses; or

(B) other security methods that are consistent with applicable law or industry standards; and

(2) operates subject to the applicable requirements of the Electronic Signatures in Global and National Commerce Act (15 U.S.C. 7001 et seq.).

(b) When a statute specifies that the department is required to send a document by mail, and the particular statute is silent as to the class or type of mailing to be used, the department satisfies the mailing requirement by mailing the document through any of the following methods:

(1) United States first-class mail;

(2) United States registered mail, return receipt requested;

(3) United States certified mail;

(4) a certificate of mailing; or

(5) electronically through the department's online tax system or a secure electronic delivery service, if the use of the secure electronic delivery service is authorized under IC 6-8.1-6-7(b).

Subject to IC 6-8.1-6-7(b), the choice of the method is at the department's discretion.

(c) Where a mailing is not required by statute, the department may send the document:

(1) electronically through its online tax system if the taxpayer has a registered account in the system; or

(2) by using any form of mailing.

(d) Notwithstanding subsection (b) or (c), a taxpayer may affirmatively request to receive all documents from the department electronically through the department's online tax system in lieu of receiving such notifications and issuances through the mail.

(e) The department shall adopt rules, guidelines, or other instructions that set forth the procedures that department employees are required to follow in sending a document that provides notice to a taxpayer by mail under any of the methods described in subsection (b). The procedures must include at least the following instructions:

(1) The date contained in the document must not precede the date of the mailing.

(2) Each mailing of a document must be recorded in department records, noting the date and time of the mailing.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.293-2013(ts), SEC.27; P.L.73-2017, SEC.2; P.L.257-2019, SEC.75; P.L.128-2026, SEC.68.
Ind. Code § 6-9-31-3 — Indiana Code / Title 6 / Article 9 / Chapter 31 / Section 6-9-31-3
Rate of tax
Status: in_force

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following:

(1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8.

(2) The admission price paid for admissions that are subject to the admissions tax under IC 6-9-13.

(3) The gross retail income received by the merchant for a rental that is subject to the supplemental auto rental excise tax under IC 6-6-9.7.

As added by P.L.256-1997(ss), SEC.6.
Ind. Code § 6-1.1-20.3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-2
"Distressed political subdivision"
Status: in_force

Sec. 2. As used in this chapter, "distressed political subdivision" means a political subdivision designated as a distressed political subdivision under this chapter.

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.202; P.L.145-2012, SEC.3; P.L.234-2013, SEC.2; P.L.241-2017, SEC.4; P.L.213-2018(ss), SEC.3.
Ind. Code § 6-1.1-4-31.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-31.6
Informal hearings by professional appraiser contractor; informal hearing required to preserve right to appeal assessment; notice; rules; contract payment
Status: in_force

Sec. 31.6. (a) Subject to the other requirements of this section, the department of local government finance may:

(1) negotiate an addendum to a contract referred to in section 31.5(f) of this chapter that is treated as a contract of the department; or

(2) include provisions in a contract entered into by the department under section 31.5(f) of this chapter;

to require the contractor of the department to represent the department in appeals initiated under section 31.7 of this chapter and to afford to taxpayers an opportunity to attend an informal hearing.

(b) The purpose of the informal hearing referred to in subsection (a) is to:

(1) discuss the specifics of the taxpayer's assessment or reassessment;

(2) review the taxpayer's property record card;

(3) explain to the taxpayer how the assessment or reassessment was determined;

(4) provide to the taxpayer information about the statutes, rules, and guidelines that govern the determination of the assessment or reassessment;

(5) note and consider objections of the taxpayer;

(6) consider all errors alleged by the taxpayer; and

(7) otherwise educate the taxpayer about:

(A) the taxpayer's assessment or reassessment;

(B) the assessment or reassessment process; and

(C) the assessment or reassessment appeal process under section 31.7 of this chapter.

(c) Following an informal hearing referred to in subsection (b), the contractor shall:

(1) make a recommendation to the department of local government finance as to whether a change in the reassessment is warranted; and

(2) if recommending a change under subdivision (1), provide to the department a statement of:

(A) how the changed assessment or reassessment was determined; and

(B) the amount of the changed assessment or reassessment.

(d) To preserve the right to appeal under section 31.7 of this chapter, a taxpayer must initiate the informal hearing process by notifying the department of local government finance or its designee of the taxpayer's intent to participate in an informal hearing referred to in subsection (b) not later than forty-five (45) days after the department of local government finance gives notice under section 31.5(g) of this chapter to taxpayers of the amount of the reassessment.

(e) The informal hearings referred to in subsection (b) must be conducted:

(1) in the county where the property is located; and

(2) in a manner determined by the department of local government finance.

(f) The department of local government finance shall:

(1) consider the recommendation of the contractor under subsection (c); and

(2) if the department accepts a recommendation that a change in the assessment or reassessment is warranted, accept or modify the recommended amount of the changed assessment or reassessment.

(g) The department of local government finance shall send a notice of the result of each informal hearing to:

(1) the taxpayer;

(2) the county auditor;

(3) the county assessor; and

(4) the township assessor (if any) of the township in which the property is located.

(h) A notice under subsection (g) must:

(1) state whether the assessment or reassessment was changed as a result of the informal hearing; and

(2) if the assessment or reassessment was changed as a result of the informal hearing:

(A) indicate the amount of the changed assessment or reassessment; and

(B) provide information on the taxpayer's right to appeal under section 31.7 of this chapter.

(i) If the department of local government finance does not send a notice under subsection (g) not later than two hundred seventy (270) days after the date the department gives notice of the amount of the assessment or reassessment under section 31.5(g) of this chapter:

(1) the department may not change the amount of the assessment or reassessment under the informal hearing process described in this section; and

(2) the taxpayer may appeal the assessment or reassessment under section 31.7 of this chapter.

(j) The department of local government finance may adopt rules to establish procedures for informal hearings under this section.

(k) Payment for an addendum to a contract under subsection (a)(1) is made in the same manner as payment for the contract under section 31.5(h) of this chapter.

As added by P.L.228-2005, SEC.13. Amended by P.L.146-2008, SEC.83.
Ind. Code § 6-1.1-49-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-3
"Qualified individual"
Status: in_force

Sec. 3. As used in this chapter, "qualified individual" means an individual who:

(1) has received a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year (or was married at the time of death to a deceased spouse who qualified for a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year);

(2) is receiving a standard deduction granted under IC 6-1.1-12-37 for the same homestead property in the current calendar year;

(3) has lived in the homestead for at least ten (10) years on or before December 31 of the calendar year immediately preceding the current calendar year;

(4) is fifty-five (55) years of age or older on or before December 31 of the calendar year preceding the year in which the credit is claimed; and

(5) had:

(A) in the case of an individual who filed a single return, adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding the amount specified in the ordinance adopted by the county under section 4(c)(2) of this chapter; or

(B) in the case of an individual who filed a joint income tax return with the individual's spouse, combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding the amount specified in the ordinance adopted by the county under section 4(c)(2) of this chapter;

for the calendar year preceding by two (2) years the calendar year in which property taxes are first due and payable.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-1.1-20-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-11
Standards; validity of signatures on petition
Status: in_force

Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter.

(b) If:

(1) the validity of a signature is uncertain; and

(2) this section does not establish a standard to be applied in that case;

a reasonable doubt must be resolved in favor of the validity of the signature.

(c) Whenever the name of an individual, as printed or signed, contains a minor variation from the name of the individual as set forth in the relevant county records, the signature is considered valid.

(d) Whenever the residence address or mailing address of an individual contains a minor variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered valid.

(e) Notwithstanding subsection (c) or (d), if the residence address or mailing address of an individual contains a substantial variation from the residence address or mailing address as set forth in the relevant county records, the signature is considered invalid.

(f) If the signature of an individual does not substantially conform with the signature of the individual in the relevant county records, the signature is considered invalid. In determining whether a signature substantially conforms with an individual's in the relevant county records, consideration shall be given to whether that lack of conformity may reasonably be attributed to the age, disability, or impairment of the individual.

As added by P.L.162-2006, SEC.6.
Ind. Code § 6-9-26-17 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-17
Expiration of chapter
Status: in_force

Sec. 17. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.99.
Ind. Code § 6-1.1-23-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-6
Scope of levy and sale provisions; exemption of household goods
Status: in_force

Sec. 6. (a) The scope of the levy and sale provisions of this chapter is not limited to a taxpayer's personal property which is subject to assessment and taxation under this article. Thus, except as provided in subsection (b) of this section, all of a taxpayer's personal property is subject to levy and sale under this chapter.

(b) The household goods of any person, not to exceed the value of six hundred dollars ($600), are exempt from levy and sale. The county treasurer shall determine the value of a person's household goods. If the taxpayer disputes the value, the county assessor shall view the property and fix the true cash value of it. The value so fixed is binding upon the county treasurer and the owner of the property.

[Pre-1975 Property Tax Recodification Citation: 6-1-53-7.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-41-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-5
Repealed
Status: repealed

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.276. Repealed by P.L.137-2012, SEC.42.
Ind. Code § 6-8-13-4 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-4
"Disaster emergency related work"
Status: in_force

Sec. 4. As used in this chapter, "disaster emergency related work" means:

(1) repairing, renovating, installing, or building; or

(2) rendering services or transacting other business activities related to;

infrastructure that is damaged, impaired, or destroyed by an event that caused a disaster emergency to be declared.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-9-19-4 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-4
Convention and visitor promotion fund
Status: in_force

Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and solicit conventions, trade shows, and visitors within the county. Money in this fund shall not be expended, directly or indirectly, for any type of capital improvement nor to finance any type of tourist attraction.

As added by P.L.97-1983, SEC.3.
Ind. Code § 6-1.1-10-54 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-54
Property tax exemption; data center
Status: in_force

Sec. 54. (a) As used in this section, "designating body" means the fiscal body of:

(1) a county that does not contain a consolidated city; or

(2) a municipality.

(b) As used in this section, "eligible business" means an entity that meets the following requirements:

(1) The entity is engaged in a business that:

(A) operates; or

(B) leases qualified property for use in;

one (1) or more facilities.

(2) The entity's qualified property is located at a facility in Indiana.

(3) The entity, the lessor of qualified property (if the entity is a lessee), and all lessees of qualified property invest in the aggregate at least one hundred million dollars ($100,000,000) in real and personal property at one (1) or more facilities in Indiana after January 1, 2026.

(4) The average wage of employees who are located in the county or municipality and engaged in the operation of the facility is at least one hundred twenty-five percent (125%) of the county average wage for the county in which the facility operates.

(c) As used in this section, "facility" has the meaning set forth in IC 6-2.5-15-5.

(d) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6.

(e) As used in this section, "municipality" has the meaning set forth in IC 36-1-2-11.

(f) As used in this section, "qualified property" means quantum safe fiber network equipment purchased after January 1, 2026, and any additions to or replacements of such property.

(g) As used in this section, "quantum safe fiber network equipment" has the meaning set forth in IC 6-2.5-15-13.3.

(h) A designating body may enter into an agreement with an eligible business to grant the eligible business a property tax exemption. In the case of a county, the exemption applies only to qualified property that is located in unincorporated territory of the county. In the case of a municipality, the exemption applies only to qualified property that is located in the municipality. The property tax exemption applies to the qualified property only if the designating body and the eligible business enter into an agreement concerning the property tax exemption. The agreement must specify the duration of the property tax exemption. The agreement may specify that if the ownership of qualified property is transferred by an eligible business, the transferee is entitled to the property tax exemption on the same terms as the transferor. If a designating body enters into an agreement with an eligible business, the qualified property owned by the eligible business is exempt from property taxation as provided in the resolution and the agreement.

(i) If a designating body enters into an agreement under subsection (h) to provide a property tax exemption, the property tax exemption continues for the period specified in the agreement.

As added by P.L.178-2025, SEC.1. Amended by P.L.213-2025, SEC.70; P.L.23-2026, SEC.29.
Ind. Code § 6-8-15-5 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-5
Nonprofit agricultural organization health coverage tax; election to be subject to adjusted gross income tax
Status: in_force

Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter unless the organization:

(1) files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and

(2) states in the notice of election that the organization elects to be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.

As added by P.L.154-2020, SEC.38. Amended by P.L.194-2023, SEC.31.
Ind. Code § 6-1.1-45-6.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-6.4
"Entrepreneur and enterprise district location"
Status: in_force

Sec. 6.4. "Entrepreneur and enterprise district location" means a lot, parcel, or tract of land located in an entrepreneur and enterprise district.

As added by P.L.238-2017, SEC.12.
Ind. Code § 6-9-66-9 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-9
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.115.
Ind. Code § 6-9-49-7 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-7
Distribution
Status: in_force

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

As added by P.L.290-2019, SEC.12. Amended by P.L.9-2024, SEC.261.
Ind. Code § 6-2.5-5-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-12
Water utilities; plants and expenses
Status: in_force

Sec. 12. Transactions involving tangible personal property are exempt from the state gross retail tax if:

(1) the property is classified as source of supply plant and expenses, the pumping plant and expenses, or water treatment plant and expenses according to the uniform system of accounts which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and

(2) the person acquiring the property is a public utility that furnishes or sells water in a retail transaction described in IC 6-2.5-4-5.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.10; P.L.71-1993, SEC.8; P.L.91-1995, SEC.1; P.L.88-2007, SEC.1.
Ind. Code § 6-3.1-40-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-3
Repealed
Status: repealed

As added by P.L.203-2023, SEC.3. Repealed by P.L.230-2025, SEC.72.
Ind. Code § 6-6-6-9 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-9
Navigation companies; false returns; penalty
Status: in_force

Sec. 9. If a navigation company files a false tonnage tax return, the company shall pay the state a penalty of one thousand dollars ($1,000). The attorney general shall initiate an action in the name of the state to recover this penalty.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-16.]

Formerly: Acts 1975, P.L.47, SEC.3.
Ind. Code § 6-8-11-24 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-24
Distribution upon death of employee with dependents
Status: in_force

Sec. 24. (a) This section applies if an individual:

(1) whose employer participates in a medical care savings account program; and

(2) who has one (1) or more dependents who are covered under the account established for the benefit of the individual;

dies.

(b) After the death of an individual described in subsection (a), the money in the individual's medical care savings account may continue to be used for the benefit of the individual's dependents and remains exempt from taxation as provided under this chapter if, not more than sixty (60) days after the individual's death:

(1) the individual's medical care savings account is transferred to a new account administrator; or

(2) the dependents of the individual request in writing that the account administrator of the late individual's employer remain the administrator of the account, and the account administrator agrees to retain the account.

(c) If the former employer of an individual described in subsection (a) is not informed, within ninety (90) days after the individual's death, of the name and address of an account administrator to which the medical care savings account has been transferred under subsection (b)(1), the former employer shall pay the money in the medical care savings account to the estate of the individual under subsection (e).

(d) If:

(1) the dependents of an individual described in subsection (a), under subsection (b)(2), request in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and

(2) the account administrator does not agree to retain the account;

the former employer shall, within ninety (90) days after the individual's death, pay the money in the individual's medical care savings account to the estate of the individual under subsection (e).

(e) Under the circumstances described in subsection (c) or (d), the account administrator shall distribute the principal and accumulated interest in the account to the estate of the individual by mailing a check to the personal representative of the individual (as defined in IC 29-1-1-3).

(f) The distribution of the balance in a medical care savings account under subsection (e) is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-2.5-5-33 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-33
Tangible personal property purchased with food stamps
Status: in_force

Sec. 33. Sales of tangible personal property purchased with food stamps are exempt from the state gross retail tax.

As added by P.L.69-1986, SEC.1.
Ind. Code § 6-3.1-7-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-3
Credit carryover
Status: in_force

Sec. 3. (a) If the amount determined under section 2(b) of this chapter for a particular taxpayer and a particular taxable year exceeds the taxpayer's state tax liability for that taxable year, then the taxpayer may carry the excess over to the immediately succeeding taxable years. Except as provided in subsection (b), the credit carryover may not be used for any taxable year that begins more than ten (10) years after the date on which the qualified loan from which the credit results is made. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year.

(b) Notwithstanding subsection (a), if a loan is a qualified loan as the result of the use of the loan proceeds in a particular enterprise zone, and if the phase-out period of that enterprise zone terminates in a taxable year that succeeds the last taxable year in which a taxpayer is entitled to use credit carryover that results from that loan under subsection (a), then the taxpayer may use the credit carryover for any taxable year up to and including the taxable year in which the phase-out period of the enterprise zone terminates.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-2.5-1-19 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-19
"Electronic"
Status: in_force

Sec. 19. "Electronic" means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic, or similar capabilities.

As added by P.L.257-2003, SEC.10.
Ind. Code § 6-9-49-3 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-3
Authorization to impose tax
Status: in_force

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

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

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

(1) The date specified in the ordinance.

(2) The last day of the month following sixty (60) days after the date on which the ordinance is adopted.

As added by P.L.290-2019, SEC.12.
Ind. Code § 6-3.1-26-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-3
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Repealed by P.L.145-2016, SEC.30.
Ind. Code § 6-1.1-12-34.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-34.5
Repealed
Status: repealed

As added by P.L.214-2005, SEC.11. Amended by P.L.144-2008, SEC.34. Repealed by P.L.214-2019, SEC.13.
Ind. Code § 6-3-2-19 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-19
Distributions for higher education; exemptions
Status: in_force

Sec. 19. (a) As used in this section, "account beneficiary" has the meaning set forth in IC 21-9-2-3.

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

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

(d) As used in this section, "qualified higher education expenses" has the meaning set forth in IC 21-9-2-19.5.

(e) Distributions from an individual account used to pay qualified higher education expenses are exempt from the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 as income of an account beneficiary or an account owner.

As added by P.L.15-2001, SEC.1.
Ind. Code § 6-9-11-3 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-3
Powers and duties of commission
Status: in_force

Sec. 3. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

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

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established in section 7 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, tourism, trade shows, visitors, or special events;

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

(8) issue bonds for the construction, acquisition, enlarging, and equipping of a sports and recreational facility;

(9) enter into leases under IC 36-1-10 for the construction acquisition, enlargement, and equipping of a sports and recreational facility; and

(10) exercise the power of eminent domain to acquire property to promote and encourage conventions, tourism, trade shows, visitors, or special events within the county.

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

As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.11-2001, SEC.1.
Ind. Code § 6-9-78-5 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-5
Remittance of tax revenues; reporting periods; returns
Status: in_force

Sec. 5. A person who collects any city admission 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 city admissions tax return on the form prescribed by the department of state revenue.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-6-14-8 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-8
Affixing an alternative fuel decal; replacement
Status: in_force

Sec. 8. (a) The owner of a motor vehicle propelled by alternative fuel shall affix the alternative fuel decal to the lower left side of the front windshield of the motor vehicle for which it was issued. The decal may be displayed only on the motor vehicle for which the decal was issued.

(b) Upon application of the owner and surrender of a decal, the administrator may issue a new decal or give credit toward the fee for a decal for another vehicle or for a subsequent twelve (12) months. Upon receipt of the new decal or a credit statement, the owner shall return to the administrator:

(1) the old decal; or

(2) a sworn statement indicating that the old decal has been destroyed.

(c) A credit under this section shall be computed by multiplying the fee paid for the old decal by a fraction. The denominator of the fraction is the number of whole and partial quarters for which the old decal was issued. The numerator of the fraction is the number of remaining whole quarters that the old decal would have been valid.

(d) A credit under this section may not be given during the last three (3) months before the decal expires.

(e) No refunds may be allowed under this section.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-1.1-8-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-3
Companies subject to taxation; exemptions
Status: in_force

Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter:

(1) Each company which is engaged in the business of transporting persons or property.

(2) Each company which is engaged in the business of selling or distributing electricity, gas, steam, or water.

(3) Each company which is engaged in the business of transmitting messages for the general public by wire or airwaves.

(4) Each company which is engaged in the business of operating a sewage system or a sewage treatment plant.

(b) The companies which are subject to taxation under this chapter include, but are not limited to:

(1) bridge companies;

(2) bus companies;

(3) express companies;

(4) light, heat, or power companies;

(5) pipeline companies;

(6) railroad companies;

(7) railcar companies;

(8) sleeping car companies;

(9) street railway companies;

(10) telephone, telegraph, or cable companies;

(11) tunnel companies; and

(12) water distribution companies.

(c) The following persons are not subject to taxation under this chapter:

(1) Aviation companies.

(2) Broadcasting companies.

(3) Television companies.

(4) Water transportation companies.

(5) Companies which are operated by a municipality or a municipal corporation, except those utility companies owned or held in trust by a first class city.

(6) A taxpayer that:

(A) is described in subsection (b);

(B) owns definite situs property that is located in only one (1) taxing district; and

(C) files a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor.

A taxpayer that meets the requirements of clauses (A) and (B) may elect to file a personal property tax return for the definite situs property with the county assessor or (if applicable) the township assessor, instead of filing a return for the definite situs property under this chapter.

(7) A taxpayer that:

(A) is participating in a net metering program under 170 IAC 4-4.2 or in a feed-in-tariff program offered by a company described in subsection (b)(4); and

(B) files a personal property tax return for the property with the county assessor or (if applicable) the township assessor.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-3 part; 6-1-44-4 part. Pre-Local Government Recodification Citations: 6-1.1-8-3; 19-3-23-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.8, SEC.51; Acts 1981, P.L.66, SEC.2; P.L.64-1983, SEC.2; P.L.59-1985, SEC.2; P.L.168-2013, SEC.1; P.L.2-2014, SEC.18; P.L.38-2021, SEC.9.
Ind. Code § 6-6-9.7-8 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-8
Exemptions
Status: in_force

Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds.

(b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the director for a funeral.

(c) The temporary rental of a passenger motor vehicle or truck is exempt from the county supplemental auto rental excise tax if the rental is:

(1) made or reimbursed under a contract or agreement between a provider and person given for consideration over and above the lease or purchase price of a motor vehicle that undertakes to perform or provide repair or replacement service, or indemnification for that service, for the operational or structural failure of a motor vehicle due to a defect in materials or skill of work or normal wear and tear;

(2) made or reimbursed under a contract for mechanical breakdown insurance;

(3) made or reimbursed under a contract for automobile collision insurance or automobile comprehensive insurance that covers the temporary lease of a vehicle to the person after the person's vehicle is damaged or destroyed in a collision; or

(4) otherwise provided to a person as a replacement vehicle:

(A) while the person's vehicle is repaired or serviced due to a defect in materials or skill of work, normal wear and tear, or other damage; or

(B) until the person permanently replaces a vehicle that has been destroyed.

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-1.1-19-1.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-1.7
Repealed
Status: repealed

As added by Acts 1980, P.L.43, SEC.2. Amended by P.L.64-1985, SEC.2; P.L.342-1989(ss), SEC.3; P.L.58-1991, SEC.1; P.L.41-1993, SEC.19; P.L.90-2002, SEC.174; P.L.23-2004, SEC.30 and P.L.1-2004, SEC.28. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-9-9-1 — Indiana Code / Title 6 / Article 9 / Chapter 9 / Section 6-9-9-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000).

[Pre-Local Government Recodification Citation: 18-7-18-11 part.]

As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1982, P.L.1, SEC.15; P.L.12-1992, SEC.40; P.L.104-2022, SEC.36.
Ind. Code § 6-6-6.5-17 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-17
Powers of department
Status: in_force

Sec. 17. The department may establish procedures, prepare forms and adopt rules and regulations necessary for the administration of this chapter and the collection of the tax imposed by this chapter and for the proper accounting for the same.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1982, P.L.62, SEC.1.
Ind. Code § 6-1.1-1-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-5.5
Repealed
Status: repealed

As added by P.L.88-2005, SEC.4. Repealed by P.L.146-2008, SEC.818.
Ind. Code § 6-8-11-16 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-16
Advancement of money
Status: in_force

Sec. 16. An employer that makes contributions to a medical care savings account program on a periodic installment basis may advance to an employee, interest free, an amount necessary to cover unpaid eligible medical expenses that exceed the amount in the employee's medical care savings account if the employee agrees to repay the advance:

(1) from future installments; or

(2) when the employee ceases to be an employee of the employer.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-3.6-6-2.9 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.9
Tax rate for county staff expenses and courtroom costs of the state judicial system in the county
Status: in_force

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

Sec. 2.9. (a) For purposes of this section, "courtroom costs" includes staffing costs only for the court reporter, court bailiff, or court administrator.

(b) A county fiscal body may adopt an ordinance to impose a tax rate for:

(1) in the case of a tax rate adopted under this section before January 1, 2024, county staff expenses of the state judicial system in the county; or

(2) in the case of a tax rate adopted under this section after December 31, 2023, courtroom costs of the state judicial system in the county.

The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent (0.2%). The tax rate may not be in effect for more than twenty-five (25) years.

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund. The revenue shall be used by the county:

(1) in the case of a tax rate adopted under this section before January 1, 2024, only for paying for county staff expenses of the state judicial system in the county; and

(2) in the case of a tax rate adopted under this section after December 31, 2023, only for paying the courtroom costs of the state judicial system in the county.

(d) This subsection applies to a tax rate adopted under subsection (b)(1). The local income tax revenue budgeted and spent under this section by each county may not comprise more than fifty percent (50%) of the county's total budgeted operational staffing expenses related to the state judicial system in any given year.

(e) This subsection applies to a tax rate adopted under subsection (b)(2). The local income tax revenue spent under this section by each county may not comprise more than fifty percent (50%) of the county's total operational staffing expenses related to the courtroom costs of the state judicial system in any given year.

(f) Counties that enact an ordinance to impose a tax rate under this section shall annually report the following information for the prior calendar year by May 1 to the justice reinvestment advisory council established by IC 33-38-9.5-2:

(1) The types of court positions paid with local income tax revenue generated by this section.

(2) The number of court positions by type paid for with local income tax revenue generated by this section.

(3) The average salary by type of court position paid for with local income tax revenue generated by this section.

(4) The county's total budgeted and actual staffing expenses or courtroom costs, whichever is applicable, related to the state judicial system.

(5) The county's portion of local income tax revenue that was actually spent on staffing expenses or courtroom costs, whichever is applicable, related to the state judicial system.

(g) The justice reinvestment advisory council shall annually compile and report to the legislative council prior to July 1 of each year the information required in subsection (f) for each county. The report must be in an electronic format under IC 5-14-6.

As added by P.L.193-2023, SEC.2. Amended by P.L.101-2024, SEC.1; P.L.156-2024, SEC.24.
Ind. Code § 6-1.1-20.4-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-9
Limitations on recovering lost revenue
Status: in_force

Sec. 9. The application of the credit under this chapter results in a reduction of the property tax collections of the political subdivision which provided the credit. A political subdivision may not increase its property tax levy to make up for that reduction.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-1.1-16-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 16 / Section 6-1.1-16-1
Notice; time requirements; appeal of preliminary determination
Status: in_force

Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official or county property tax assessment board of appeals may not change the assessed value claimed by a taxpayer on a personal property return unless the assessing official or county property tax assessment board of appeals takes the action and gives the notice required by IC 6-1.1-3-20 within the following periods:

(1) A township assessor (if any) must make a change in the assessed value and give the notice of the change on or before the later of:

(A) September 15 of the year for which the assessment is made; or

(B) four (4) months from the date the personal property return is filed if the return is filed after the filing date for the personal property tax return.

(2) A county assessor must make a change in the assessed value and give the notice of the change on or before the later of:

(A) October 30 of the year for which the assessment is made; or

(B) five (5) months from the date the personal property return is filed if the return is filed after the filing date for the personal property tax return.

(3) A county property tax assessment board of appeals must make a change in the assessed value and give notice of the change on or before the later of:

(A) October 30 of the year for which the assessment is made; or

(B) five (5) months from the date the personal property return is filed if the return is filed after the filing date for the personal property tax return.

This subdivision does not apply to a determination by a county property tax assessment board of appeals acting upon a petition for review filed under subsection (e)(1).

(4) The department of local government finance must make a preliminary change in the assessed value and give the notice of the change on or before the later of:

(A) October 1 of the year immediately following the year for which the assessment is made; or

(B) sixteen (16) months from the date the personal property return is filed if the return is filed after the filing date for the personal property tax return.

(b) Except as provided in section 2 of this chapter, if an assessing official or a county property tax assessment board of appeals fails to change an assessment and give notice of the change within the time prescribed by this section, the assessed value claimed by the taxpayer on the personal property return is final.

(c) This section does not limit the authority of a county auditor to correct errors in a tax duplicate under IC 6-1.1-15-12.1.

(d) This section does not apply if the taxpayer:

(1) fails to file a personal property return which substantially complies with this article and the regulations of the department of local government finance; or

(2) files a fraudulent personal property return with the intent to evade the payment of property taxes.

(e) A taxpayer may appeal a change in the assessed value under this section as follows:

(1) A taxpayer may appeal a change in the assessed value under subsection (a)(1) or (a)(2) by filing a written notice of review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.

(2) A taxpayer may appeal a change in the assessed value under subsection (a)(3) by filing a written notice of review with the Indiana board under IC 6-1.1-15-3.

(3) A taxpayer may appeal a preliminary determination of the department of local government finance under subsection (a)(4) to the Indiana board. An appeal under this subdivision shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. A preliminary determination that is not appealed under this subsection is a final unappealable order of the department of local government finance.

[Pre-1975 Property Tax Recodification Citations: 6-1-31-10; 6-1-31-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.4; P.L.6-1997, SEC.78; P.L.90-2002, SEC.144; P.L.146-2008, SEC.144; P.L.111-2014, SEC.25; P.L.232-2017, SEC.24; P.L.159-2020, SEC.19.
Ind. Code § 6-1.1-8-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-13
Sleeping car companies
Status: in_force

Sec. 13. (a) The fixed property of a sleeping car company consists of real property.

(b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribute the assessed valuation of this property among the taxing districts in or through which the company operates cars. The department of local government finance shall make the apportionment in a manner which it considers fair.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(2).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.64; P.L.182-2009(ss), SEC.99.
Ind. Code § 6-1.1-19-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-5
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.85-1987, SEC.6.
Ind. Code § 6-3.6-11-1.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-1.5
Marion County; transfers to bid fund of capital improvement board
Status: in_force

Sec. 1.5. (a) This section applies only to Marion County.

(b) If the capital improvement board established under IC 36-10-9 has established a bid fund described in IC 5-13-10.5-18(g), the county auditor shall transfer to the bid fund an amount equal to the part of the county's certified distribution that is certified under IC 6-3.6-9-10(4).

As added by P.L.239-2017, SEC.17.
Ind. Code § 6-9-41-1 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Monroe County.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-1.1-1-3.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-3.8
"Civil taxing unit"
Status: in_force

Sec. 3.8. "Civil taxing unit" has the meaning set forth in IC 6-1.1-18.5-1.

As added by P.L.182-2009(ss), SEC.82.
Ind. Code § 6-1.1-10-16.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-16.5
Nonprofit corporation property located under or adjacent to lake or reservoir
Status: in_force

Sec. 16.5. (a) This section applies to real property located in either of the following:

(1) A county having a population of more than twenty thousand (20,000) and less than twenty thousand four hundred (20,400).

(2) A county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000).

(b) A tract of real property owned by a nonprofit public benefit corporation (as defined in IC 23-17-2-23) is exempt from property taxation if all of the following apply:

(1) The tract is located:

(A) under a lake or reservoir; or

(B) adjacent to a lake or reservoir.

(2) The lake or reservoir under which or adjacent to which the tract is located was formed by a dam or control structure owned and operated by a public utility for the generation of hydroelectric power.

(3) The public benefit corporation that owns the tract is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code and has maintained its tax exempt status for the previous three (3) years.

(4) The public benefit corporation that owns the tract is primarily engaged in active efforts to protect and enhance the environment and water quality of the lake or reservoir under which or adjacent to which the tract is located in order to facilitate the public recreational use of the lake or reservoir.

(c) A tract of real property owned by a nonprofit public benefit corporation described in subsection (b) is exempt from property taxation if the tract is used by the public benefit corporation in the public benefit corporation's efforts to enhance the environment and water quality of a lake or reservoir described in subsection (b).

As added by P.L.2-1999, SEC.1. Amended by P.L.170-2002, SEC.16; P.L.119-2012, SEC.17; P.L.104-2022, SEC.20.
Ind. Code § 6-2.5-5-25 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-25
Exemption; nonprofit organizations; uses to carry on its not-for-profit purpose; ordinary and usual activities and operations; required application process
Status: in_force

Sec. 25. (a) Transactions involving tangible personal property, accommodations, or service are exempt from the state gross retail tax, if the person acquiring the property, accommodations, or service:

(1) is any of the following types of organizations:

(A) A fraternity, a sorority, or a student cooperative housing organization that is connected with and under the supervision of a postsecondary educational institution if no part of its income is used for the private benefit or gain of any member, trustee, shareholder, employee, or associate.

(B) Any:

(i) institution;

(ii) trust;

(iii) group;

(iv) united fund;

(v) affiliated agency of a united fund;

(vi) nonprofit corporation;

(vii) cemetery association; or

(viii) organization;

that is organized and operated exclusively for religious, charitable, scientific, literary, educational, or civic purposes if no part of its income is used for the private benefit or gain of any member, trustee, shareholder, employee, or associate.

(C) A group, an organization, or a nonprofit corporation that is organized and operated for fraternal or social purposes, or as a business league or association, and not for the private benefit or gain of any member, trustee, shareholder, employee, or associate.

(D) A:

(i) hospital licensed by the Indiana department of health;

(ii) shared hospital services organization exempt from federal income taxation by Section 501(c)(3) or 501(e) of the Internal Revenue Code;

(iii) labor union;

(iv) church;

(v) monastery;

(vi) convent;

(vii) school that is a part of the Indiana public school system;

(viii) parochial school regularly maintained by a recognized religious denomination; or

(ix) trust created for the purpose of paying pensions to members of a particular profession or business who created the trust for the purpose of paying pensions to each other;

if the taxpayer is not organized or operated for private profit or gain;

(2) uses the property, accommodations, or service to carry on or to raise money to carry on its not-for-profit purpose; and

(3) is not an organization operated predominantly for social purposes.

(b) Transactions involving tangible personal property or service are exempt from the state gross retail tax, if the person acquiring the property or service:

(1) is a fraternity, sorority, or student cooperative housing organization described in subsection (a)(1)(A); and

(2) uses the property or service to carry on its ordinary and usual activities and operations as a fraternity, sorority, or student cooperative housing organization.

(c) To obtain the exemption provided by this section, a taxpayer must file an application for exemption with the department not later than one hundred twenty (120) days after the taxpayer's formation. In addition, the taxpayer must file a report with the department on or before the fifteenth day of the fifth month every five (5) years following the date of its formation. The report must be filed electronically with the department in the manner determined by the department. If a taxpayer fails to file the report, the department shall notify the taxpayer of the failure. If within sixty (60) days after receiving such notice the taxpayer does not provide the report, the taxpayer's exemption shall be canceled. However, the department may reinstate the taxpayer's exemption if the taxpayer shows by petition that the failure was due to reasonable cause.

(d) Notwithstanding subsection (c), a taxpayer filing a report under this subsection or section 21(d) of this chapter (prior to recodification) after December 31, 2021, and before January 1, 2023, will be required to file the next required report on or before the following dates:

(1) May 15, 2024, if the taxpayer does not have a federal employer identification number or has a federal employer identification number ending in 00 through 24, inclusive.

(2) May 15, 2025, if the taxpayer has a federal employer identification number ending in 25 through 49, inclusive.

(3) May 15, 2026, if the taxpayer has a federal employer identification number ending in 50 through 74, inclusive.

(4) May 15, 2027, if the taxpayer has a federal employer identification number ending in 75 through 99, inclusive.

(e) For purposes of this section, "private benefit or gain" does not include reasonable compensation paid to an employee for work or services actually performed.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.49, SEC.3; Acts 1981, P.L.77, SEC.5; P.L.192-2002(ss), SEC.56; P.L.293-2013(ts), SEC.6; P.L.137-2022, SEC.30; P.L.56-2023, SEC.40; P.L.118-2024, SEC.7.
Ind. Code § 6-6-1.1-504 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-504
Purchaser other than licensed distributor; same reports; payment of tax
Status: in_force

Sec. 504. Every person other than a licensed distributor who purchases or otherwise acquires taxable gasoline and unknowingly fails to pay the gasoline tax to either a licensed Indiana distributor or Indiana dealer shall make the same reports and payment required of distributors under this chapter. However, the person is not entitled to any deductions or credits.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.25.
Ind. Code § 6-4.1-12-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-2
Appraisal of transferred property interests
Status: reserved

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.30; P.L.79-2017, SEC.50.
Ind. Code § 6-1.1-1-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-4.5
"County property tax assessment board of appeals"
Status: in_force

Sec. 4.5. "County property tax assessment board of appeals" means:

(1) a multiple county property tax assessment board of appeals established under IC 6-1.1-28-0.1; or

(2) a county property tax assessment board of appeals established under IC 6-1.1-28-1;

except as otherwise provided.

As added by P.L.207-2016, SEC.1.
Ind. Code § 6-1.1-48-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-18
Municipally owned utility; special benefit taxes
Status: in_force

Sec. 18. (a) A designating body may authorize a municipally owned utility to allow a qualifying farmer or partner organization to pay wholesale or reduced rates for water, electricity, or utilities provided to an urban agricultural zone.

(b) A designating body may authorize a municipally owned utility to waive connection charges for electricity provided to an urban agricultural zone.

(c) A designating body may not impose special benefit taxes (as defined in IC 5-1-5-1(10)) for public services provided to an urban agricultural zone unless the special benefit tax was imposed before the designating body designated the urban agricultural zone.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-21.2-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-15
Special assessment and tax collections deposited in special fund; inapplicability of certain provisions to special assessments and taxes; exception from levy limits
Status: reserved

Sec. 15. (a) As the special assessment or tax imposed under this chapter is collected by the county treasurer, it shall be transferred to the governing body and accumulated and kept in the special fund for the allocation area.

(b) A special assessment or tax levied under this chapter is not subject to IC 6-1.1-20.

(c) A special assessment or tax levied under this chapter and the use of revenues from a special assessment or tax levied under this chapter by a governing body do not create a constitutional or statutory debt, pledge, or obligation of the governing body, the district, or any county, city, town, or township.

(d) The ad valorem property tax levy limits imposed by IC 6-1.1-18.5-3 or another provision of IC 6-1.1-18.5 do not apply to a special assessment or tax imposed under this chapter. For purposes of computing the ad valorem property tax levy limit imposed on a civil taxing unit under IC 6-1.1-18.5-3 or another provision of IC 6-1.1-18.5, the civil taxing unit's ad valorem property tax levy for a particular calendar year does not include a special assessment or tax imposed under this chapter.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.224-2007, SEC.40; P.L.146-2008, SEC.240; P.L.182-2009(ss), SEC.155.
Ind. Code § 6-2.5-7-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-5
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.2; P.L.2-1982(ss), SEC.6; P.L.81-1983, SEC.6; P.L.80-1983, SEC.3; P.L.11-1984, SEC.3; P.L.94-1987, SEC.2; P.L.277-1993(ss), SEC.42; P.L.192-2002(ss), SEC.64; P.L.122-2006, SEC.3; P.L.182-2007, SEC.1; P.L.146-2008, SEC.315; P.L.148-2009, SEC.2; P.L.98-2012, SEC.1; P.L.293-2013(ts), SEC.7; P.L.227-2013, SEC.8; P.L.2-2014, SEC.29. Repealed by P.L.218-2017, SEC.8.
Ind. Code § 6-6-5-13 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-13
Agents for collection of tax
Status: in_force

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this section may receive and collect on behalf of the bureau the taxes imposed by this chapter and those registration fees and charges that the bureau directs. A collection agency that contracts with the bureau under this section shall comply with the requirements concerning the collection of property taxes on behalf of county treasurers and such other requirements, including the posting of a bond, that the bureau may establish.

Formerly: Acts 1969, c.423, s.13. As amended by P.L.2-1988, SEC.16; P.L.256-2017, SEC.39.
Ind. Code § 6-3.1-26-27 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-27
Credit subject to annual aggregate credit limit
Status: in_force

Sec. 27. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.213-2025, SEC.79.
Ind. Code § 6-3-3-5 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-5
Credit; charitable contribution; postsecondary educational institutions; educational foundations
Status: in_force

Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, an amount (subject to the applicable limitations provided by this section) equal to fifty percent (50%) of the aggregate amount of charitable contributions made by such taxpayer during such year to postsecondary educational institutions located within Indiana (including any of its associated colleges in Indiana) or to any corporation or foundation organized and operated solely for the benefit of any postsecondary educational institution.

(b) In the case of a taxpayer other than a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed one hundred dollars ($100) in the case of a single return or two hundred dollars ($200) in the case of a joint return.

(c) In the case of a corporation, the amount allowable as a credit under this section for any taxable year shall not exceed:

(1) ten percent (10%) of such corporation's total adjusted gross income tax under IC 6-3-1 through IC 6-3-7 for such year (as determined without regard to any credits against that tax); or

(2) one thousand dollars ($1,000);

whichever is less.

(d) A charitable contribution in Indiana qualifies for a credit under this section only if the charitable contribution is made to a postsecondary educational institution or a corporation or foundation organized for the benefit of a postsecondary educational institution that:

(1) normally maintains a regular faculty and curriculum and normally has a regularly organized body of students in attendance at the place where its educational activities are carried on;

(2) regularly offers education at a level above the twelfth grade;

(3) regularly awards either associate, bachelors, masters, or doctoral degrees, or any combination thereof; and

(4) is duly accredited by the North Central Association of Colleges and Schools, the Indiana state board of education, or the American Association of Theological Schools.

(e) The credit allowed by this section shall not exceed the amount of the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, reduced by the sum of all credits (as determined without regard to this section) allowed by IC 6-3-1 through IC 6-3-7.

Formerly: Acts 1963(ss), c.32, s.305; Acts 1967, c.201, s.1; Acts 1969, c.326, s.4; Acts 1971, P.L.64, SEC.8. As amended by Acts 1978, P.L.45, SEC.1; Acts 1981, P.L.77, SEC.10; P.L.20-1984, SEC.4; P.L.66-1988, SEC.1; P.L.5-1995, SEC.6; P.L.1-2003, SEC.33; P.L.269-2003, SEC.6; P.L.2-2007, SEC.121.
Ind. Code § 6-1.5-5-7 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-7
Judicial review of final determinations
Status: in_force

Sec. 7. A final determination of the Indiana board is subject to judicial review under IC 6-1.1-15. The:

(1) local government official who made the original determination under judicial review; and

(2) department of local government finance;

are parties to a judicial review initiated under this section.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.1-41-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-3
Notice of proposal; hearing
Status: in_force

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must:

(1) give notice of the proposal to the affected taxpayers; and

(2) hold a public hearing on the proposal;

before presenting the proposal to the department of local government finance for approval.

(b) Notice of the proposal and of the public hearing shall be given by publication in accordance with IC 5-3-1.

(c) For a cumulative fund authorized under IC 3-11-6 or IC 8-10-5-17, the political subdivision imposing a property tax levy shall post a notice of the proposal and the public hearing in three (3) public places in the political subdivision.

(d) A notice required by this section must be in the form prescribed by the department of local government finance.

(e) If a political subdivision adopts a proposal to establish a fund or modify a tax rate under this chapter at a public hearing held in accordance with this section, the political subdivision shall publish notice of adoption in accordance with IC 5-3-1-2(i) in a manner prescribed by the department of local government finance.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.274; P.L.137-2012, SEC.41; P.L.38-2021, SEC.39.
Ind. Code § 6-7-2-23 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-23
Federal sales; exemption
Status: in_force

Sec. 23. The sale of tobacco products to the United States or an agency or instrumentality thereof is exempt from the tobacco products tax.

As added by P.L.96-1987, SEC.7.
Ind. Code § 6-8-14-4 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-4
Admissions fee imposed; amount
Status: in_force

Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:

(1) the price of each admission to a qualified motorsports facility; multiplied by

(2) the applicable percentage determined under subsection (b).

(b) The applicable percentage is as follows:

(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).

(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).

(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).

(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-3.1-38.3-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-6
Computation of credit amount; certain taxpayers
Status: in_force

Sec. 6. (a) This section applies to a taxpayer that does not meet the requirements under section 5(a) of this chapter and employs five hundred (500) or less total employees.

(b) The amount of the tax credit is determined according to the following:

(1) In the first taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to twenty percent (20%) of the wages paid to the employee during the taxable year.

(2) In the second taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to thirty percent (30%) of the wages paid to the employee during the taxable year.

(3) In the third and each subsequent taxable year for which the credit is claimed with respect to wages paid to a particular employee, an amount equal to forty percent (40%) of the wages paid to the employee during the taxable year.

As added by P.L.236-2023, SEC.68. Amended by P.L.9-2024, SEC.189.
Ind. Code § 6-8.1-9-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-7
Class actions; requisites; time limits
Status: in_force

Sec. 7. (a) A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 1(a) of this chapter before the certification of the class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in section 1(a) of this chapter based on the time the class member filed the required claim for refund with the department.

(b) A class action may not be brought against a marketplace facilitator on behalf of purchasers arising from or in any way related to an overpayment of gross retail tax or use tax collected by the marketplace facilitator, regardless of whether such action is characterized as a tax refund claim. However, nothing in this subsection affects a purchaser's right to seek a refund under this chapter.

As added by P.L.91-1989, SEC.2. Amended by P.L.108-2019, SEC.134.
Ind. Code § 6-6-9.5-10 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-10
Imposition; payment; collection; returns
Status: in_force

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax 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.

(b) Each retail merchant filing a return for the county supplemental auto rental excise tax shall indicate in the return:

(1) all locations in the county where the retail merchant collected county supplemental auto rental excise taxes; and

(2) the amount of county supplemental auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be:

(1) a separate return;

(2) combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9; or

(3) combined with the return filed for the payment of the state gross retail tax;

as prescribed by the department.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-1.1-6-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-10
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-8-2-5 part; 6-8-2-6 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.10. Repealed by P.L.66-2006, SEC.30.
Ind. Code § 6-9-50-7 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-7
Distribution
Status: in_force

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

As added by P.L.290-2019, SEC.13. Amended by P.L.9-2024, SEC.262.
Ind. Code § 6-3-3-13 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-13
Adoption credit
Status: in_force

Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014.

(b) Each taxable year, an individual who is a resident of Indiana during the taxable year and who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the individual's federal return for the taxable year is entitled to a credit against the individual's adjusted gross income tax liability for the taxable year equal to the lesser of:

(1) the amount of the credit allowable under Section 23 of the Internal Revenue Code for each eligible child on the individual's federal return for the taxable year multiplied by twenty percent (20%); or

(2) two thousand five hundred dollars ($2,500) for each eligible child.

(c) If the amount of the credit under this section exceeds the taxpayer's state income tax liability for the taxable year, the excess shall be refunded to the taxpayer.

(d) If all or part of the credit allowed under Section 23 of the Internal Revenue Code for a taxable year beginning after December 31, 2014, is required to be claimed in, or carried forward to, a taxable year after the taxable year in which the credit is first allowed, the part carried forward and allowed to be claimed as a credit shall be treated as allowable under subsection (b), however, to the extent that a portion of a taxpayer's federal credit under Section 23 of the Internal Revenue Code is carried forward to a subsequent taxable year, the aggregate sum of credits claimed by the taxpayer under this section over the applicable taxable years may not exceed two thousand five hundred dollars ($2,500). A credit first allowed under Section 23 of the Internal Revenue Code for a taxable year beginning before January 1, 2015, and required to be claimed in, or carried forward to, a taxable year after the taxable year in which the credit is first allowed shall not be treated as allowable under subsection (b).

(e) If an individual is a resident of Indiana for part of the taxable year and a nonresident of Indiana for part of the taxable year, the credit allowable under Section 23 of the Internal Revenue Code for purposes of subsection (b) shall be:

(1) the credit allowable under Section 23 of the Internal Revenue Code;

(2) multiplied by the number of days the individual was a resident of Indiana; and

(3) divided by the number of days the individual was a resident of all states.

(f) If an individual and the individual's spouse file a joint return under this article for a taxable year, the calculation under subsection (e) for the taxable year shall be made based on the combined resident and nonresident days of the individual and the individual's spouse.

As added by P.L.132-2014, SEC.1. Amended by P.L.180-2022(ss), SEC.9; P.L.128-2026, SEC.16.
Ind. Code § 6-9-37-6 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-6
Commission powers
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 nonprofit corporation to promote and encourage conventions, visitors, or tourism in the county; and

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

(b) All expenses of the commission shall be paid from the 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 P.L.214-2005, SEC.46.
Ind. Code § 6-1.1-5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-6
Partition or transfer of real property; transcript of judgment; entry in transfer book
Status: in_force

Sec. 6. (a) If a court of this state renders a judgment for the partition or transfer of real property, the clerk of the court shall prepare a transcript of the judgment. The transcript shall describe the partition or transfer and shall state the volume and page of the order-book in which the judgment is entered. The transcript shall be signed by the clerk under the seal of the court. Except as provided in section 9 of this chapter, the clerk shall deliver the transcript to the auditor of the county in which the real property is situated. Except as provided in section 9 of this chapter, the auditor shall make the entries on his transfer book, note the transfer upon the back of the transcript, and then deliver the transcript to the recorder of the county. The recorder shall record the transcript in the record of deeds.

(b) For their respective services, the clerk of the court and the county recorder shall each charge the person entitled to the real property the fees the officials are by law permitted to charge for similar services. These fees shall be included as part of the cost of the court proceedings by the court rendering the judgment.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.5.
Ind. Code § 6-7-2-16 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-16
Manufacturer, importer, broker, or shipper; proof of distributions
Status: in_force

Sec. 16. Every manufacturer, importer, broker, or shipper of taxable products that sells or otherwise distributes taxable products to distributors shall, before the fifteenth day of each month, submit proof to the department of all of its sales or other distributions to distributors in the preceding month.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.115.
Ind. Code § 6-1.1-21.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-6
Loan proceeds and delinquent tax payments; levy excess
Status: in_force

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

(b) The loan proceeds and any payment of delinquent tax may be expended by the qualified taxing unit only to pay debts of the qualified taxing unit that have been incurred pursuant to duly adopted appropriations approved by the department of local government finance for operating expenses.

(c) In the event the sum of the receipts of the qualified taxing unit that are attributable to:

(1) the loan proceeds; and

(2) the payment of property taxes owed by a taxpayer in a bankruptcy proceeding initially filed in 2000 and payable in 2001;

exceeds sixteen million dollars ($16,000,000), the excess as received during any calendar year or years shall be set aside and treated for the calendar year when received as a levy excess subject to IC 6-1.1-18.5-17 or IC 20-44-3. In calculating the payment of property taxes as provided in subdivision (2), the amount of property tax credit finally allowed under IC 6-1.1-21-5 (before its repeal) in respect to such taxes is considered a payment of such property taxes.

(d) As used in this section, "delinquent tax" means any tax owed by a taxpayer in a bankruptcy proceeding initially filed in 2000 and that is not paid during the calendar year for which it was first due and payable.

As added by P.L.380-1987(ss), SEC.5. Amended by P.L.291-2001, SEC.210; P.L.90-2002, SEC.202; P.L.2-2006, SEC.60; P.L.146-2008, SEC.243.
Ind. Code § 6-3.1-34-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-2
"Corporation"
Status: in_force

Sec. 2. As used in this chapter, "corporation" refers to the Indiana economic development corporation established under IC 5-28-3, unless the context clearly denotes otherwise.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-1.1-20.2-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-8
Repayment of loan by eligible county from any revenue sources
Status: in_force

Sec. 8. An eligible county may repay a loan made under this chapter from any sources of revenue.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-6-4.1-11 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-11
Pooled services; joint reports; calculation of tax; contents of reports
Status: in_force

Sec. 11. (a) In lieu of filing individual reports under section 10 of this chapter, two (2) or more carriers regularly engaged in the transportation of passengers on through buses and through tickets in pooled service may make joint reports of their operations in Indiana. The tax imposed by this chapter shall be calculated on the basis of the joint reports as though the carriers were a single carrier. The carriers making the reports are jointly and severally liable for the tax.

(b) Joint reports made under subsection (a) must show the total number of miles traveled in Indiana and the total number of gallons of motor fuel purchased in Indiana by the reporting carriers. Credits or refunds to which the carriers making a joint return are entitled are not allowed as credits or refunds to any other carrier. Carriers filing joint reports shall permit all carriers engaged in pooled operations with them in Indiana to join them in filing joint reports.

(c) For purposes of this chapter, there is a rebuttable presumption that the vehicles of carriers filing joint reports consumed one (1) gallon of motor fuel for every six (6) miles traveled.

As added by Acts 1982, P.L.59, SEC.1.
Ind. Code § 6-1.1-35-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-5
Township assessors; incompetency reported to department of local government finance
Status: in_force

Sec. 5. If a township assessor does not perform his duties in a competent manner, the county assessor shall, in a written report, inform the department of local government finance of that fact.

[Pre-1975 Property Tax Recodification Citation: 6-1-34-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.250.
Ind. Code § 6-3.6-11-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-4-b
Revenue dedicated to public safety; used for funding of operation of public communications system and computer facilities district; allocations and distributions to civil taxing units
Status: in_force

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

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

Sec. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county. This tax revenue shall be allocated and distributed to the PSAP before the allocation and distribution to any taxing units of the remaining tax revenue allocated to public safety as provided in IC 6-3.6-6.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.71; P.L.247-2017, SEC.25; P.L.68-2025, SEC.181.
Ind. Code § 6-1.1-47-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-4
Rescission of ordinance
Status: in_force

Sec. 4. If an ordinance adopted under section 2 of this chapter is in effect in a county, the county fiscal body may rescind the ordinance.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-1.1-4-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4
Expired
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.32, SEC.4; Acts 1980, P.L.36, SEC.1; P.L.62-1983, SEC.1; P.L.332-1989(ss), SEC.3; P.L.6-1997, SEC.13; P.L.198-2001, SEC.7; P.L.90-2002, SEC.30; P.L.245-2003, SEC.3; P.L.228-2005, SEC.3; P.L.146-2008, SEC.64; P.L.136-2009, SEC.1; P.L.182-2009(ss), SEC.85; P.L.112-2012, SEC.1; P.L.245-2015, SEC.3. Expired 7-1-2016 by P.L.245-2015, SEC.3.
Ind. Code § 6-1.1-25-9.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-9.5
Repealed
Status: repealed

As added by P.L.124-1998, SEC.10. Amended by P.L.1-1999, SEC.14; P.L.73-2001, SEC.2. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-1.1-12.6-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-9
Voidance of rules; model residence property tax deduction
Status: in_force

Sec. 9. The rules of the department of local government finance at 50 IAC 25 concerning procedures governing applications for the model residence property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 25 from the Indiana Administrative Code.

As added by P.L.70-2008, SEC.1. Amended by P.L.148-2015, SEC.12.
Ind. Code § 6-9-2-7 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-7
Repealed
Status: repealed

As added by P.L.96-1983, SEC.6. Repealed by P.L.27-1992, SEC.31.
Ind. Code § 6-1.1-46.2-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-10
Process to claim deduction; compliance information
Status: in_force

Sec. 10. (a) The district board shall send to the county auditor a certified copy of a resolution approving a deduction under this chapter. A property owner who desires to obtain a deduction under this chapter for an assessment date must file a certified deduction application, on forms prescribed by the department of local government finance, with the auditor of the county in which the property is located. The property owner must file the deduction application with the county auditor before May 15 of the year that includes the assessment date and must provide a copy of the deduction application to the district board.

(b) A deduction application filed by the property owner with the county auditor must provide the county auditor and the district board with information showing the extent to which there has been compliance with the statement of benefits approved under section 6 of this chapter. This information must be included in the deduction application and must also be updated each year in which the deduction is applicable according to a schedule determined by the district board.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-9-48-11 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-11
Expiration of chapter
Status: in_force

Sec. 11. This chapter expires December 31, 2043.

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-9-62-2 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-9-78.3-8 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-8
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.157-2026, SEC.198.
Ind. Code § 6-1.1-33.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-4
Powers
Status: in_force

Sec. 4. To perform its duties, the department of local government finance may do the following:

(1) Request access to any local or state official records.

(2) Secure information from the federal government or from public or private agencies.

(3) Inspect a person's books, records, or property.

(4) Conduct a review of either all or a random sampling of personal or real property assessments.

(5) Employ professional appraisal firms to assist in making test checks of property valuations.

(6) Recommend changes in property tax administration.

(7) Use any other device or technique to equalize tax burdens or to implement this chapter.

As added by P.L.198-2001, SEC.82. Amended by P.L.236-2023, SEC.54.
Ind. Code § 6-1.1-31-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-10
Rules governing filing, refunds, and tax payments relating to amended personal property returns
Status: in_force

Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the:

(1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and

(2) refunds, additional assessments, and tax payments related to an amended personal property tax return.

(b) The rules adopted under subsection (a) may provide that the tax adjustments related to an amended return shall be delayed to a year after the year in which personal property taxes related to the original personal property tax return are first due and payable.

As added by P.L.6-1997, SEC.104. Amended by P.L.90-2002, SEC.226.
Ind. Code § 6-1.1-12.6-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-7
Application of the deduction on change of ownership
Status: in_force

Sec. 7. (a) If ownership of the model residence changes:

(1) a new owner that continues to use the property as a model residence may claim the deduction under this chapter; and

(2) the deduction may not be applied for an assessment date other than the assessment dates to which the deduction could have applied under section 2 of this chapter if ownership had not changed.

(b) A person who owns a model residence and claims a deduction under this chapter shall provide to the county auditor a notice that:

(1) informs the auditor of a transfer of the ownership of the model residence; and

(2) indicates whether the new owner is eligible to receive a deduction under this chapter.

The notice required by this subsection must be submitted to the county auditor at the same time that a sales disclosure form is filed under IC 6-1.1-5.5.

As added by P.L.70-2008, SEC.1.
Ind. Code § 6-9-15-5 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-5
Powers of board
Status: in_force

Sec. 5. The board may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

(5) receive and approve, alter, or reject requests and proposals for funding by organizations.

As added by Acts 1981, P.L.101, SEC.1.
Ind. Code § 6-9-29-5 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-5
Summary data to be provided to commissions
Status: in_force

Sec. 5. (a) As used in this section, "commission" refers to the following:

(1) A board of managers established under:

(A) IC 6-9-1-2 (St. Joseph County);

(B) IC 6-9-3-1 (Floyd/Clark County);

(C) IC 6-9-6-2 (LaPorte County);

(D) IC 6-9-10-2 (Wayne County); or

(E) IC 6-9-15-2 (Jefferson County).

(2) A capital improvement board of managers established under:

(A) IC 36-10-9-3 (Marion County); or

(B) IC 36-10-8 (Allen County).

(3) A commission established under:

(A) IC 6-9-10.5-9 (White County);

(B) IC 6-9-18-5 (Uniform County Innkeeper's Tax);

(C) IC 6-9-19-5 (Elkhart County);

(D) IC 6-9-32-5 (Jackson County); or

(E) IC 6-9-37-5 (Hendricks County).

(4) A convention and visitor bureau:

(A) established under IC 6-9-2-3 (Lake County); or

(B) designated as a grant recipient under IC 6-9-9-3(c) (Allen County).

(5) A convention and visitor commission established under:

(A) IC 6-9-2.5-2 (Vanderburgh County);

(B) IC 6-9-4-2 (Monroe County);

(C) IC 6-9-7-2 (Tippecanoe County);

(D) IC 6-9-11-2 (Vigo County);

(E) IC 6-9-14-2 (Brown County); or

(F) IC 6-9-17-5 (Madison County).

(6) Any other similar entity that is authorized to administer funds received from an innkeeper's tax imposed under this article.

(b) Each month, the department of state revenue shall also provide summary data of the amount of the county's innkeeper's tax collections to the commission established for that county.

(c) This subsection applies only to a county that has adopted an ordinance requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue. The county treasurer shall determine and report to the department of state revenue before March 1 of each year the amount of innkeeper's tax collected in the county in the preceding calendar year. Not later than April 1 of each year, the department of state revenue shall provide summary data of the total amount of the county's innkeeper's tax collected in the preceding calendar year to the commission established for that county.

As added by P.L.175-2018, SEC.21. Amended by P.L.290-2019, SEC.10.
Ind. Code § 6-1.1-10.3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-3-b
"Exemption ordinance"
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. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council (before July 1, 2028) or by a county adopting body specified in IC 6-3.6-3-1(a) (after June 30, 2028).

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9; P.L.68-2025, SEC.16; P.L.157-2026, SEC.42.
Ind. Code § 6-9-2.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-8
Unauthorized transfer and use of funds; offenses
Status: in_force

Sec. 8. (a) A member of the commission who knowingly:

(1) approves the transfer of funds to any person not qualified under this chapter for such a transfer; or

(2) approves a transfer for a purpose not permitted under this chapter;

commits a Level 6 felony.

(b) A person who receives a transfer of funds under this chapter and knowingly uses those funds for any purpose other than a proposal approved by the commission commits a Level 6 felony.

As added by Acts 1976, P.L.22, SEC.1. Amended by Acts 1978, P.L.2, SEC.653; P.L.158-2013, SEC.107.
Ind. Code § 6-3.1-34-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-4
"Pass through entity"
Status: in_force

Sec. 4. As used in this chapter, "pass through entity" means a:

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

(2) partnership;

(3) trust;

(4) limited liability company; or

(5) limited liability partnership.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-1.1-45-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-7
"Qualified investment"
Status: in_force

Sec. 7. As used in this chapter, "qualified investment" means any of the following expenditures relating to an enterprise zone location or entrepreneur and enterprise district location on which a taxpayer's zone business or district business is located:

(1) The purchase of a building.

(2) The purchase of new manufacturing or production equipment.

(3) Costs associated with the repair, rehabilitation, or modernization of an existing building and related improvements.

(4) Onsite infrastructure improvements.

(5) The construction of a new building.

(6) Costs associated with retooling existing machinery.

(7) In the case of an entrepreneur and enterprise district, the purchase of:

(A) new information technology equipment (as defined in IC 6-1.1-12.1-1);

(B) new logistical distribution equipment (as defined in IC 6-1.1-12.1-1); or

(C) new research and development equipment (as defined in IC 6-1.1-12.1-1).

As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.14.
Ind. Code § 6-1.1-49-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-9
Administration of the credit
Status: in_force

Sec. 9. The auditor of each county shall, in a particular year, apply a credit provided under this chapter to each qualified individual who received the credit in the preceding year unless the county auditor determines that the individual is no longer eligible for the credit or the county fiscal body rescinds the ordinance that provided the credit.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-2.5-11-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-1
Short title
Status: in_force

Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act".

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-3-2-3.3 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3.3
"Nonresident partner"; allocation to partner's state of residence or commercial domicile; treatment as business income; apportionment
Status: in_force

Sec. 3.3. (a) As used in this section, "nonresident partner" has the meaning set forth in IC 6-3-4-12(n).

(b) For all taxable years beginning after December 31, 2025, in the case of an investment partnership:

(1) any qualifying investment partnership income that is distributable to a nonresident partner shall be allocated to the partner's state of residence (in the case of an individual, estate, or trust) or commercial domicile (in the case of any corporation or other entity) for purposes of section 2 of this chapter; and

(2) any qualifying investment partnership income that is distributable to a nonresident partner shall be treated as business income and apportioned as if such income had been received directly by the partner if such income is from investment activity:

(A) that is directly or integrally related to any other business activity conducted in this state by the nonresident partner (or another corporation or entity that is unitary with the partner);

(B) that serves an operational function to any other business activity of the nonresident partner (or another corporation or entity that is unitary with the partner); or

(C) where assets of the investment partnership were acquired with working capital from a trade or business activity conducted in this state in which the nonresident partner (or another corporation or entity that is unitary with the partner) owns an interest.

(c) For purposes of this section, the following apply:

(1) If an entity is permitted to allocate qualifying investment partnership income under subsection (b)(1), the entity shall exclude the receipts derived from the investment partnership and attributable to the investment partnership income from the denominator of the sales factor in section 2(e) of this chapter.

(2) If an entity is required to treat qualifying investment partnership income as apportionable income, the entity's share of receipts from the investment partnership and attributable to the investment partnership shall be included in the denominator of the sales factor and attributed to the entity's state of domicile for purposes of section 2(e) of this chapter.

(3) For purposes of subsection (b)(2), a corporation or other entity shall be treated as unitary with the partner if the partner and the corporation or other entity would be required to be included in a combined income tax return under this article, determined as if all relevant entities are subject to tax under this article as corporations and are not corporations described in section 2.4 of this chapter. However, in the case of a partner and a corporate partnership, a unitary relationship shall be determined without regard to the corporate partner's percentage of ownership of the partnership.

(4) Nothing in this section shall affect the apportionment and allocation of income and receipts derived from partnerships other than qualified investment partnership income from investment partnerships.

(5) If a nonresident person, corporation, or other entity reasonably determines that it received qualified investment partnership income from an investment partnership and the partnership is determined to not be an investment partnership, the person, corporation, or entity shall be relieved of any penalty under IC 6-3-4-4.1, IC 6-5.5-7-1, or IC 6-8.1-10-2.1(b) resulting from the underpayment.

As added by P.L.230-2025, SEC.69.
Ind. Code § 6-1.1-5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-8
List of property; delivery to township or county assessor
Status: in_force

Sec. 8. Except as provided in section 9 of this chapter, the county auditor of each county shall annually prepare and deliver to the township assessor (if any) or the county assessor a list of all real property entered in the township or county as of the assessment date. The county auditor shall deliver the list within thirty (30) days after the assessment date. The county auditor shall prepare the list in the form prescribed or approved by the department of local government finance.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.48; P.L.146-2008, SEC.87.
Ind. Code § 6-1.1-20.3-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-15
Requests for technical assistance from the board
Status: in_force

Sec. 15. (a) The executive of a political subdivision or a majority of the members of the fiscal body of a political subdivision may request technical assistance from the board in helping prevent the political subdivision from becoming a distressed political subdivision. The board, by using the fiscal and qualitative indicators developed under IC 20-19-7 or the fiscal health indicators developed under IC 5-14-3.8-8, shall determine whether to provide assistance to the political subdivision.

(b) The board may do any of the following for a political subdivision that receives assistance under subsection (a):

(1) Provide information and technical assistance with respect to the data management, accounting, or other aspects of the fiscal management of the political subdivision.

(2) Assist the political subdivision in obtaining assistance from state agencies and other resources.

As added by P.L.84-2014, SEC.8. Amended by P.L.255-2017, SEC.16; P.L.213-2018(ss), SEC.13; P.L.184-2023, SEC.9; P.L.236-2023, SEC.38.
Ind. Code § 6-1.1-15-0.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-0.8
"Taxpayer"
Status: in_force

Sec. 0.8. As used in this chapter, "taxpayer" means:

(1) an owner of the property at the time of the issuance of the assessment or tax bill;

(2) a person statutorily or contractually obligated to pay property taxes on the property; or

(3) a tenant obligated under a lease to reimburse the owner for property taxes on the property.

As added by P.L.174-2022, SEC.30.
Ind. Code § 6-1.1-10-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-13
Stationary or unlicensed mobile air pollution control system; claim for exemption
Status: in_force

Sec. 13. (a) The owner of personal property which is part of a stationary or unlicensed mobile air pollution control system who wishes to obtain the exemption provided in section 12 of this chapter shall claim the exemption on the owner's annual personal property return. On the return, the owner shall describe and state the assessed value of the property for which the exemption is claimed.

(b) The township or county assessor shall:

(1) review the exemption claim; and

(2) allow or deny it in whole or in part.

In making the decision, the township or county assessor shall consider the requirements stated in section 12 of this chapter.

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

[Pre-1975 Property Tax Recodification Citation: 6-1-9-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.37, SEC.2; P.L.146-2008, SEC.105.
Ind. Code § 6-9-62-11 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the city 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.111.
Ind. Code § 6-8.1-3-14 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-14
Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement
Status: in_force

Sec. 14. (a) The department, on behalf of the state, may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements providing for the imposition of motor fuel taxes on an apportionment or allocation basis with the proper authority of any state, any commonwealth, the District of Columbia, a state or province of a foreign country, or a territory or possession of either the United States or of a foreign country.

(b) The department may adopt rules under IC 4-22-2 to carry out and enforce the provisions of the International Fuel Tax Agreement or any other agreement entered into under this section.

(c) If the department enters into the International Fuel Tax Agreement or into any other agreement under this chapter, and if the provisions set forth in that agreement or other agreements:

(1) are different from provisions prescribed by an Indiana statute, then the provisions of the Indiana statute prevail; and

(2) are different from provisions prescribed by the Indiana Administrative Code, then the provisions of the agreement prevail.

This subsection does not affect the operation of IC 6-6-4.1-22, IC 6-6-4.1-23, IC 6-6-4.1-24, IC 6-6-4.1-25, or IC 6-6-4.1-26.

(d) This section constitutes complete authority for the imposition of motor fuel taxes upon an apportionment or allocation basis without reference to or application of any other statutes of this state.

As added by P.L.106-1987, SEC.1. Amended by P.L.129-2001, SEC.20.
Ind. Code § 6-6-12-2 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-2
Applicable after 2013
Status: in_force

Sec. 2. This chapter applies to road taxes paid after December 31, 2013.

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-9-29-1.5 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-1.5
Effective date of ordinance to be specified; certified copy of ordinance; collection of tax
Status: in_force

Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county treasurer or the department of state revenue, must specify the effective date of the ordinance to provide that the ordinance takes effect:

(1) at least thirty (30) days after the adoption of the ordinance; and

(2) on the first day of a month.

(b) If a county fiscal body adopts an ordinance described in subsection (a), it must immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. Notwithstanding subsection (a), if the department of state revenue collects the revenue from the county innkeeper's tax, the department of state revenue shall begin collecting the tax as provided in the ordinance for periods beginning on or after the later of:

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

(2) the effective date specified in the ordinance.

The department shall collect the tax at the rate in the ordinance unless the rate is not authorized under this article.

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

As added by P.L.119-1998, SEC.20. Amended by P.L.122-2021, SEC.5; P.L.137-2022, SEC.91.
Ind. Code § 6-9-51-11 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-11
Expiration of tax
Status: in_force

Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.116.
Ind. Code § 6-9-27-2 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-2
Definitions
Status: in_force

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

As added by P.L.35-1990, SEC.24.
Ind. Code § 6-3.6-9-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-16
Allocation and distribution of a county's monthly payment to the appropriate entities
Status: in_force

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

Sec. 16. Upon receipt, each monthly payment of a county's certified distribution or supplemental distribution shall be allocated and distributed to the appropriate entities in accordance with this article and the allocation ordinances adopted under this article.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-8.1-10-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-3
Failure to file return; preparation by department; penalty
Status: in_force

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the thirty (30) day period, the department may prepare a return for him, based on the best information available to the department. The department prepared return is prima facie correct.

(b) If the department prepares a person's return under this section, the person is subject to a penalty of twenty percent (20%) of the unpaid tax. In the absence of fraud, the penalty imposed under this section is in place of and not in addition to the penalties imposed under any other section.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-3.6-9-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-15-c
Repealed
Status: repealed

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

Note: This repeal of section by P.L.68-2025, SEC.169, effective 1-1-2029. See also preceding version of this section amended by P.L.230-2025, SEC.85, and preceding repeal of this section by P.L.145-2026, SEC.29, effective 1-1-2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.2; P.L.257-2019, SEC.73; P.L.239-2023, SEC.15; P.L.230-2025, SEC.85. Repealed by P.L.68-2025, SEC.169.
Ind. Code § 6-1.1-45-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-4
"Enterprise zone"
Status: in_force

Sec. 4. "Enterprise zone" refers to an enterprise zone created under IC 5-28-15.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-1.1-40-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-12
Additional application information; compliance with statement of benefits
Status: in_force

Sec. 12. In addition to the requirements of section 11(b) of this chapter, an application for a deduction filed under section 11 of this chapter must contain any additional information required to show compliance with the statement of benefits approved under section 9 of this chapter.

As added by P.L.62-1988, SEC.1.
Ind. Code § 6-1.1-12.1-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-7
Economic development target area; designation
Status: in_force

Sec. 7. (a) After favorable recommendation by an economic development commission, the fiscal body of a city, town, or county may by ordinance designate as an economic development target area a specific geographic territory that:

(1) has become undesirable or impossible for normal development and occupancy because of a lack of development, cessation of growth, deterioration of improvements or character of occupancy, age, obsolescence, substandard buildings, or other factors that have impaired values or prevent a normal development of property or use of property;

(2) has been designated as a registered historic district under:

(A) the National Historic Preservation Act of 1966; or

(B) the jurisdiction of a preservation commission organized under:

(i) IC 36-7-11;

(ii) IC 36-7-11.1;

(iii) IC 36-7-11.2;

(iv) IC 36-7-11.3; or

(v) IC 14-3-3.2 (before its repeal); or

(3) encompasses buildings, structures, sites, or other facilities that are:

(A) listed on the national register of historic places established pursuant to 16 U.S.C. 470 et seq.;

(B) listed on the register of Indiana historic sites and historic structures established under IC 14-21-1; or

(C) determined to be eligible for listing on the Indiana register by the Indiana state historic preservation officer.

(b) The fiscal body of a city, town, or county may designate a maximum of fifteen percent (15%) of the total geographic territory of the city, town, or county to be in economic development target areas.

(c) Notwithstanding the repeal of IC 36-7-11.9-4 and IC 36-7-12-38, an economic development target area established by a city or town before July 1, 1987, continues in effect until it is modified or abolished by ordinance of the city or town fiscal body.

As added by P.L.82-1987, SEC.7. Amended by P.L.1-1995, SEC.44; P.L.204-2023, SEC.6.
Ind. Code § 6-1.1-22-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-6
Register of taxes and special assessments
Status: in_force

Sec. 6. The county treasurer shall keep a register of taxes and special assessments in the manner and on the form prescribed by the state board of accounts. He shall enter each payment of the taxes and special assessments in the register on the day the payment is received.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-9.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-63-3 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

(1) The day specified in the ordinance.

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

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-3.1-18-0.3 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-0.3
"Authority"
Status: in_force

Sec. 0.3. As used in this chapter, "authority" means the Indiana housing and community development authority established by IC 5-20-1-3.

As added by P.L.124-2024, SEC.19.
Ind. Code § 6-9-2-4 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-4
Powers of bureau
Status: in_force

Sec. 4. (a) The bureau may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

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

(6) after its approval of a proposal, transfer money from any fund established by the bureau, the promotion fund, or the alternate revenue fund to any Indiana nonprofit corporation to promote and encourage conventions, trade shows, visitors, or special events in the county;

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

(8) enter into leases under IC 36-1-10 for the construction, acquisition, and equipping of a visitor center; and

(9) exercise the power of eminent domain to acquire property to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county.

(b) All expenses of the bureau shall be paid from funds established by the bureau. Before December 20 of each year, the bureau shall prepare a budget for expenditures during the following year, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6) and submit the budget to the county council 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 council in the manner provided by law. A budget prepared by the bureau and approved by the county council under this section must be:

(1) submitted to the department of local government finance;

(2) published on the department's interactive and searchable website containing local government information (the Indiana gateway for governmental units); and

(3) placed on file with the county auditor.

(c) All money in the bureau's funds shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money in the bureau's funds are subject to audit and supervision by the state board of accounts.

As added by Acts 1982, P.L.67, SEC.4. Amended by P.L.46-1998, SEC.1; P.L.168-2005, SEC.3; P.L.223-2007, SEC.8; P.L.172-2011, SEC.93; P.L.190-2014, SEC.27; P.L.102-2024, SEC.2.
Ind. Code § 6-6-11-23 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-23
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.198-2016, SEC.55.
Ind. Code § 6-2.5-1-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-8
"Retail merchant"
Status: in_force

Sec. 8. "Retail merchant" means a person who is described as a retail merchant in IC 6-2.5-4 or who is required to hold a retail merchant's certificate under IC 6-2.5-8.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-2.5-11-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-7
Requirements in agreement
Status: in_force

Sec. 7. The department shall not enter into the agreement unless the agreement requires each state to abide by the following requirements:

(1) Simplified State Rate. The agreement must set restrictions to limit over time the number of state rates.

(2) Uniform Standards. The agreement must establish uniform standards for the following:

(A) The sourcing of transactions to taxing jurisdictions.

(B) The administration of exempt sales.

(C) Sales and use tax returns and remittances.

(3) Central Registration. The agreement must provide a central electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states.

(4) No Nexus Attribution. The agreement must provide that registration with the central registration system and the collection of sales and use taxes in the signatory states will not be used as a factor in determining whether the seller has nexus with a state for any tax.

(5) Local Sales and Use Taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through the following:

(A) Restricting variances between the state and local tax bases.

(B) Requiring states to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes will not have to register or file returns with, remit funds to, or be subject to independent audits from local taxing jurisdictions.

(C) Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes.

(D) Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions.

(6) Monetary Allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. The agreement must allow for a joint public and private sector study of the compliance cost on sellers and certified service providers to collect sales and use taxes for state and local governments under various levels of complexity to be completed on or before July 1, 2002.

(7) State Compliance. The agreement must require each state to certify compliance with the terms of the agreement before joining and to maintain compliance, under the laws of the member state, with all provisions of the agreement while the state is a member.

(8) Consumer Privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of consumers and maintains the confidentiality of tax information.

(9) Advisory Councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult in the administration of the agreement.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-1.1-28-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-3
County property tax assessment board of appeals; compensation of members
Status: in_force

Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter.

(b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis for each day of actual service. The county council shall fix the rate of this compensation. The county assessor shall keep an attendance record for each meeting of the county property tax assessment board of appeals. At the close of each annual session, the county assessor shall certify to the county board of commissioners the number of days actually served by each member. The county board of commissioners may not allow claims for service on the county property tax assessment board of appeals for more days than the number of days certified by the county assessor. The compensation provided by this section shall be paid from the county treasury.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.93; P.L.207-2016, SEC.14.
Ind. Code § 6-1.1-8-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-24
Township assessor or county assessor determination of assessed values
Status: in_force

Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is:

(1) owned or used by a public utility company; and

(2) located in the township or county.

(b) The township or county assessor shall determine the assessed value of fixed property. A township assessor shall certify the assessed values to the county assessor on or before April 1 of the year of assessment. However, in a county with a township assessor in every township, the township assessor shall certify the list to the department of local government finance. The county assessor shall review the assessed values and shall certify the assessed values to the department of local government finance on or before April 10 of that year.

(c) This subsection applies to assessment dates after December 31, 2021. The land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount that does not exceed the solar land base rate for the region in which the property is located.

(d) Assessing officials shall follow the normal guidelines and procedures as are applicable under IC 6-1.1-20.6.

(e) This subsection applies to a utility grade solar energy installation facility:

(1) that had the land portion of its fixed property assessed and valued on January 1, 2021, for property taxes first due and payable in 2022; and

(2) for assessment dates after December 31, 2021, but only until the next planned reassessment of the property during the county's four (4) year reassessment cycle under IC 6-1.1-4-4.2.

If, for an assessment date described in subdivision (2), the assessed value of the land portion of the fixed property of a utility grade solar energy installation facility described in this subsection for the January 1, 2021, assessment date is less than the solar land base rate for the region in which the property is located on a particular assessment date, the land portion of the fixed property of a utility grade solar energy installation facility shall be assessed at an amount equal to the assessed value determined for the January 1, 2021, assessment date.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-11 part; 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.11; P.L.6-1997, SEC.31; P.L.90-2002, SEC.75; P.L.88-2005, SEC.10; P.L.146-2008, SEC.98; P.L.191-2021, SEC.2.
Ind. Code § 6-1.1-12-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-1
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.1; Acts 1981, P.L.69, SEC.1; P.L.6-1997, SEC.41; P.L.291-2001, SEC.129; P.L.144-2008, SEC.9; P.L.81-2010, SEC.1; P.L.255-2017, SEC.11. Repealed by P.L.174-2022, SEC.12.
Ind. Code § 6-1.1-20.6-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-4
"Residential property"
Status: in_force

Sec. 4. As used in this chapter, "residential property" refers to real property that consists of any of the following:

(1) A single family dwelling that is not part of a homestead and the land on which the dwelling is located.

(2) Real property that consists of:

(A) a building that includes two (2) or more dwelling units;

(B) any common areas shared by the dwelling units (including any land that is a common area, as described in section 1.2(b)(2) of this chapter); and

(C) the land on which the building is located.

(3) Land rented or leased for the placement of a manufactured home or mobile home, including any common areas shared by the manufactured homes or mobile homes.

(4) For assessment dates after December 31, 2023, any other land, building, or residential yard structure including a deck, patio, gazebo, or pool that:

(A) is not part of a homestead; and

(B) is predominantly used for a residential purpose.

The term includes a single family dwelling that is under construction and the land on which the dwelling will be located. The term does not include real property that consists of a commercial hotel, motel, inn, tourist camp, or tourist cabin.

As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.7; P.L.146-2008, SEC.221; P.L.131-2008, SEC.4; P.L.288-2013, SEC.22; P.L.166-2014, SEC.4; P.L.182-2023, SEC.4.
Ind. Code § 6-1.1-30-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-3
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-4.1-6-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-5
Appraisal of limited, contingent, dependent, or determinable interests
Status: in_force

Sec. 5. If a probate court files an application with the department of state revenue asking the department to appraise a property interest which is limited, contingent, dependent, or determinable upon a life in being, including but not limited to a life or remainder interest, the department shall, if possible, appraise the property interest. The department shall base its appraisal on the facts stated by the court in the application, and the department shall certify its appraisal in duplicate to the court. The department's certification is competent evidence that the appraisal is correct.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-26-7 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-7
Food served off-premises, in heated state, or with eating utensils
Status: in_force

Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or beverage is:

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

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

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

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

As added by P.L.74-1988, SEC.2. Amended by P.L.257-2003, SEC.39.
Ind. Code § 6-9-78.4-4 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-4
Applicable transactions
Status: in_force

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

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

(2) in the boundary of the adopting body; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-1.1-48-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-4
"Limited resource farmer"
Status: in_force

Sec. 4. As used in this chapter, "limited resource farmer" refers to a farmer that qualifies as a limited resource farmer as determined by the United States Department of Agriculture.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-20.4-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-5
Calculation of credit
Status: in_force

Sec. 5. An ordinance or resolution adopted under this chapter must provide for a homestead credit that is either a uniform:

(1) percentage of the net property taxes due on the homestead after the application of all other deductions and credits; or

(2) dollar amount applicable to each homestead.

The ordinance or resolution must specify the percentage or the dollar amount.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-9-17-5 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-5
Visitor and convention commission; purpose; commission members, terms, removal, compensation, and oaths of office; meetings; officers; quorum; majority concurrence
Status: in_force

Sec. 5. (a) When the tax is levied under section 3 of this chapter, there is created a seven (7) member visitor and convention commission (referred to as the commission in this chapter), plus any additional members appointed under subsection (i), to promote the development and growth of the convention and visitor industry in the county.

(b) The executive of the city with the largest population in the county shall appoint five (5) members of the commission as follows:

(1) Two (2) members must be engaged in the lodging business in the county.

(2) Two (2) members must be engaged in business in the county.

(3) One (1) member must be engaged in the tourism and hospitality industry.

(c) The county fiscal body shall appoint two (2) members of the commission. Each member must be engaged in business in the county.

(d) All terms of office of commission members begin on January 1. Members of the commission serve terms of two (2) years. A member whose term expires may be reappointed to serve another 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 to serve for the remainder of the term.

(e) A member of the commission may be removed for cause by his 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 taking office, 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 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 contain a member appointed by the city executive of each city within the county (other than the city described in subsection (b)).

As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.2; P.L.166-2014, SEC.35; P.L.157-2026, SEC.174.
Ind. Code § 6-9-50-9 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-9
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) Parks, trails, and sidewalk, street, and parking improvements to support tourism in the town.

(2) 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.

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.290-2019, SEC.13.
Ind. Code § 6-1.1-20.6-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-6.5
Repealed
Status: repealed

As added by P.L.162-2006, SEC.9. Amended by P.L.1-2007, SEC.43; P.L.224-2007, SEC.37. Repealed by P.L.146-2008, SEC.811.
Ind. Code § 6-3.6-10-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-8
Local venture capital fund; deposit of revenue allocated for economic development; uses of money from the fund; administration of the fund
Status: in_force

Sec. 8. (a) The fiscal body of a county or municipality may, by resolution, establish a local venture capital fund.

(b) A unit establishing a local venture capital fund under subsection (a) may deposit the following in the fund:

(1) Revenues described in section 2 of this chapter.

(2) The proceeds of public or private grants.

(c) A local venture capital fund shall be administered by a governing board. The expenses of administering the fund shall be paid from money in the fund. The governing board shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited into the fund. The fund is subject to audit by the state board of accounts under IC 5-11-1. The fund must bear the full costs of the audit.

(d) The fiscal body of a unit establishing a local venture capital fund under subsection (a) shall establish the terms for the administration of the local venture capital fund. The terms must include the following:

(1) The membership of the governing board.

(2) The amount of the unit's contribution to the fund.

(3) The procedures and criteria under which the governing board may loan or grant money from the fund.

(4) The procedures for the dissolution of the fund and for the distribution of money remaining in the fund at the time of the dissolution.

(e) A unit establishing a local venture capital fund under subsection (a) must be represented by at least one (1) member of the governing board.

(f) The membership of the governing board must be established on a bipartisan basis so that the number of the members of the governing board who are members of one (1) political party may not exceed the number of members of the governing board required to establish a quorum.

(g) A majority of the governing board constitutes a quorum, and the concurrence of a majority of the governing board is necessary to authorize any action.

(h) The terms established under subsection (d) for the administration of the local venture capital fund must be submitted to the Indiana economic development corporation for approval before a unit may contribute to the fund.

(i) A majority of members of a governing board of a local venture capital fund established under this section must have at least five (5) years of experience in business, finance, or venture capital.

(j) The governing board of the fund may loan or grant money from the fund to a private or public entity if the governing board finds that the loan or grant will be used by the borrower or grantee for at least one (1) of the following economic development purposes:

(1) To promote significant employment opportunities for the residents of the unit establishing the local venture capital fund.

(2) To attract a major new business enterprise to the unit.

(3) To develop, retain, or expand a significant business enterprise in the unit.

(k) The expenditures of a borrower or grantee of money from a local venture capital fund that are considered to be for an economic development purpose include expenditures for any of the following:

(1) Research and development of technology.

(2) Job training and education.

(3) Acquisition of property interests.

(4) Infrastructure improvements.

(5) New buildings or structures.

(6) Rehabilitation, renovation, or enlargement of buildings or structures.

(7) Machinery, equipment, and furnishings.

(8) Funding small business development with respect to:

(A) prototype products or processes;

(B) marketing studies to determine the feasibility of new products or processes; or

(C) business plans for the development and production of new products or processes.

As added by P.L.243-2015, SEC.10. Amended by P.L.188-2016, SEC.8.
Ind. Code § 6-9-59-11 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-11
Expiration of tax
Status: in_force

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2046.

(b) This chapter expires July 1, 2046.

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-2.5-4-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-3
Water softening and conditioning business
Status: in_force

Sec. 3. (a) A person is a retail merchant making a retail transaction when he regularly and occupationally engages in the business of softening and conditioning water.

(b) For purposes of this section, the business of softening and conditioning water includes the exchange of water softening and conditioning tanks in the ordinary course of the business, but does not include the preparatory plumbing and work necessary for the first installation of tanks.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-4.1-7-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-7
Redetermination of inheritance tax; appeal
Status: in_force

Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure.

As added by P.L.59-1990, SEC.1.
Ind. Code § 6-1.1-18-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-26
Expired
Status: repealed

As added by P.L.257-2019, SEC.51. Expired 6-30-2024 by P.L.257-2019, SEC.51.
Ind. Code § 6-8-1-22 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-22
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.22. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-14-2 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-2
Convention and visitors commission
Status: in_force

Sec. 2. (a) A county that imposes a tax pursuant to section 6 of this chapter shall create a five (5) member convention and visitors commission (referred to as the "commission" in this chapter) plus any additional members appointed under subsection (f), whose purpose it is to promote the development and growth of conventions and visitation in the county.

(b) If a convention and visitors commission is created for a county, the county council, by majority vote, shall appoint three (3) members of the commission, at least two (2) of whom must be engaged in the hotel or motel business in the county. The county commissioners, by majority vote, shall appoint two (2) members of the commission, at least one (1) of whom must be engaged in the hotel or motel business within the county.

(c) All terms of office begin on January 1 and end on December 31. Members of the commission appointed by the county council serve two (2) year terms, and members appointed by the county commissioners serve one (1) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, a qualified person shall be appointed by the original appointing authority to serve for the remainder of the term.

(d) A member of the commission may be removed for cause by his appointing authority.

(e) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when the necessary expenses are incurred in the performance of their respective duties.

(f) The commission must also contain a member appointed by the city executive of each city within the county.

As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.3; P.L.157-2026, SEC.172.
Ind. Code § 6-1.1-22.5-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-20
Adoption of rules
Status: in_force

Sec. 20. For purposes of a provisional statement under section 6 of this chapter, the department of local government finance may adopt rules under IC 4-22-2 to provide a methodology for a county treasurer to issue provisional statements with respect to real property, taking into account new construction of improvements placed on the real property, damage, and other losses related to the real property:

(1) after the assessment date of the year preceding the assessment date to which the provisional statement applies; and

(2) before the assessment date to which the provisional statement applies.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.164; P.L.112-2012, SEC.40; P.L.140-2013, SEC.5; P.L.245-2015, SEC.15; P.L.86-2018, SEC.54; P.L.93-2024, SEC.48.
Ind. Code § 6-9-32-5 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-5
Commission to promote county convention, visitor, and tourism industry
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. No 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.3-1999, SEC.1. Amended by P.L.157-2026, SEC.180.
Ind. Code § 6-2.5-8-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-7
Revocation of certificate; payment by check, credit card, debit card, or electronic fund transfer; notice; reinstatement
Status: in_force

Sec. 7. (a) The department may, for good cause, revoke a certificate issued under this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate under this subsection. Good cause for revocation may include the following:

(1) Failure to:

(A) file a return required under this chapter or for any tax collected for the state in trust; or

(B) remit any tax collected for the state in trust.

(2) Being charged with a violation of any provision under IC 35.

(3) Being subject to a court order under IC 7.1-2-6-7, IC 32-30-6-8, IC 32-30-7, or IC 32-30-8.

(4) Being charged with a violation of IC 23-15-12.

(5) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-48-4 and the conviction involved the sale of or the offer to sell, in the normal course of business, a synthetic drug (as defined in IC 35-31.5-2-321), a synthetic drug lookalike substance (as defined in IC 35-31.5-2-321.5 (before its repeal on July 1, 2019)), a controlled substance analog (as defined in IC 35-48-1.1-8), or a substance represented to be a controlled substance (as described in IC 35-48-4-4.6) by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter.

(6) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has a judgment for a violation of IC 35-48-4-10.5 (before its repeal on July 1, 2019) as an infraction and the violation involved the sale of or the offer to sell, in the normal course of business, a synthetic drug or a synthetic drug lookalike substance by a retail merchant in a place of business for which the retail merchant has been issued a registered retail merchant's certificate under this chapter.

(7) The certificate holder or an officer, a director, a manager, or a partner of the certificate holder has been convicted for an offense under IC 35-45-5-3, IC 35-45-5-3.5, or IC 35-45-5-4.

(8) The retail merchant has defaulted on a payment plan for a listed tax that was entered into prior to the date of the most recent renewal of its retail merchant's certificate.

The department may revoke a certificate under subdivision (2) before a criminal adjudication or without a criminal charge being filed. If the department gives notice of an intent to revoke based on an alleged violation of subdivision (2), the department shall hold a public hearing to determine whether good cause exists. A person that has a certificate revoked pursuant to subdivision (2), (5), (6), or (7) must wait one (1) year from the date of the revocation before reapplying for a certificate. The department may issue the certificate upon reapplication or hold a hearing to determine whether good cause exists for denying the application for a certificate.

(b) The department may revoke a certificate issued under this chapter if, for a period of six (6) months, the certificate holder fails to:

(1) file the returns required by IC 6-2.5-6-1; or

(2) report the collection of any state gross retail or use tax on the returns filed under IC 6-2.5-6-1.

However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate.

(c) The department may, for good cause, revoke a certificate issued under this chapter after at least five (5) days notice to the certificate holder if:

(1) the certificate holder is subject to an innkeeper's tax under IC 6-9; and

(2) a board, bureau, or commission established under IC 6-9 files a written statement with the department.

(d) The statement filed under subsection (c) must state that:

(1) information obtained by the board, bureau, or commission under IC 6-8.1-7-1 indicates that the certificate holder has not complied with IC 6-9; and

(2) the board, bureau, or commission has determined that significant harm will result to the county from the certificate holder's failure to comply with IC 6-9.

(e) The department may revoke a certificate issued under this chapter after at least five (5) days notice to the certificate holder if:

(1) the certificate holder owes taxes, penalties, fines, interest, or costs due under IC 6-1.1 that remain unpaid at least sixty (60) days after the due date under IC 6-1.1; and

(2) the treasurer of the county to which the taxes are due requests the department to revoke the certificate.

(f) The department shall reinstate a certificate suspended under subsection (e) if the taxes and any penalties due under IC 6-1.1 are paid or the county treasurer requests the department to reinstate the certificate because an agreement for the payment of taxes and any penalties due under IC 6-1.1 has been reached to the satisfaction of the county treasurer.

(g) If a person makes a payment for the certificate under this chapter with a check, credit card, debit card, or electronic funds transfer, and the department is unable to obtain payment of the check, credit card, debit card, or electronic funds transfer for its full face amount when the check, credit card, debit card, or electronic funds transfer is presented for payment through normal banking channels, the department shall notify the person by mail that the check, credit card, debit card, or electronic funds transfer was not honored and that the person has five (5) days after the notice is mailed to pay the fee in cash, by certified check, or other guaranteed payment. If the person fails to make the payment within the five (5) day period, the department shall revoke the certificate.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.3; P.L.65-1988, SEC.1; P.L.46-1991, SEC.7; P.L.88-1995, SEC.10; P.L.227-2007, SEC.58; P.L.172-2011, SEC.52; P.L.78-2012, SEC.2; P.L.13-2013, SEC.21; P.L.196-2013, SEC.2; P.L.242-2015, SEC.13; P.L.97-2017, SEC.1; P.L.153-2018, SEC.1; P.L.80-2019, SEC.2; P.L.234-2019, SEC.6; P.L.156-2020, SEC.21; P.L.194-2023, SEC.6; P.L.118-2024, SEC.10; P.L.186-2025, SEC.65.
Ind. Code § 6-1.1-19-4.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.4
Repealed
Status: repealed

As added by P.L.2-1996, SEC.216. Amended by P.L.90-2002, SEC.179. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-3-4-10 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-10
Partnership returns
Status: in_force

Sec. 10. (a) Except as provided in subsection (b), every partnership doing business in this state, every partnership any partner of which is a resident, and every partnership which has gross income derived from sources within this state, shall make a return for each taxable year on a form to be prescribed by the department, which return shall correspond with the returns required by Section 6031 of the Internal Revenue Code, insofar as consistent with the provisions of this article. However, this section shall not be construed to render any partnership a taxpayer under this article.

(b) A partnership or a corporation that is exempt from income tax under Section 1363 of the Internal Revenue Code is not required to file:

(1) federal income tax Schedule K-1 (Form 1065) Partner's Share of Income, Credits, Deductions, Etc.; or

(2) federal income tax Schedule K-1 (Form 1120S) Shareholder's Share of Income, Credits, Deductions, Etc.;

with an annual return filed with the department. However, a federal income tax schedule described in this subsection must be available for inspection upon request by the department.

Formerly: Acts 1963(ss), c.32, s.410. As amended by P.L.2-1987, SEC.20; P.L.18-1994, SEC.10.
Ind. Code § 6-6-11-29 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-29
Transfer of money collected by BMV
Status: in_force

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows:

(1) On or before the eleventh day of each month, the bureau of motor vehicles shall transfer to the bureau of motor vehicles commission fund an amount equal to five percent (5%) of each excise tax transaction completed by the bureau. The money is to be used to cover the expenses incurred by or on behalf of the bureau of motor vehicles in administering this chapter.

(2) On or before the tenth day of each month, the bureau of motor vehicles shall distribute to each county the excise tax collections for the county for the preceding month. The bureau of motor vehicles shall include a report with each distribution showing the information necessary for the county auditor to allocate the revenue among the taxing units of the county.

(3) The bureau of motor vehicles shall deposit the revenue from the boat registration fee imposed by IC 9-31-3-9 (before its repeal) and IC 9-18.1-14.5-6 in the conservation officers marine enforcement fund established by IC 14-9-8-21.5, the fish and wildlife fund established by IC 14-22-3-2, and the lake and river enhancement fund established by IC 14-22-3.5, as provided in IC 9-31-3-9 (before its repeal) or IC 9-18.1-14.5-6.

(b) Money credited to each county's account in the state general fund is appropriated to make the distributions and the transfers required by subsection (a). The distributions shall be made upon warrants drawn from the state general fund.

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.4; P.L.33-1990, SEC.24; P.L.70-1991, SEC.4; P.L.2-1991, SEC.51; P.L.1-1992, SEC.25; P.L.44-1992, SEC.5; P.L.80-1993, SEC.5; P.L.261-2013, SEC.36; P.L.216-2014, SEC.7; P.L.198-2016, SEC.56; P.L.178-2019, SEC.31; P.L.164-2020, SEC.22.
Ind. Code § 6-9-43-5 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-5
Tax rate
Status: in_force

Sec. 5. A town food and beverage tax imposed under section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-6-6.5-5 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-5
Duration of registration
Status: in_force

Sec. 5. All registration of aircraft shall be valid for one (1) year and shall expire on the regular annual registration date following the year in which the registration is made.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.2; P.L.93-1983, SEC.5.
Ind. Code § 6-1.1-18-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-9
Reappropriations from erroneous or excessive disbursements; refunds without appropriation
Status: in_force

Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may:

(1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or

(2) refund, without appropriation, money erroneously received.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.178-2002, SEC.26.
Ind. Code § 6-1.1-22.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-1
"Commissioner"
Status: in_force

Sec. 1. As used in this chapter, "commissioner" refers to the commissioner of the department of local government finance.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-3.6-6-4.3 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-4.3
Revenue for fire protection or emergency medical services; allocation
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. 4.3. (a) Revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter shall be distributed by the county among the county and each fire protection district, fire protection territory, and municipal fire department located within the county that provides fire protection, emergency medical services, or both in the county. Except as provided in subsection (b), at the discretion of the county council, the county may distribute revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter to township fire departments and volunteer fire departments that provide fire protection, emergency medical services, or both in the county.

(b) Subject to subsection (d), the county may determine the allocation method for revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter. However, in determining the allocation method, the county shall, for each provider of fire protection, emergency medical services, or both in the county, consider the service boundaries of the provider and the population living within the service boundaries of the provider using the most recent federal decennial census.

(c) If at least fifty percent (50%) of fire runs made by a township fire department during the calendar year preceding by two (2) years the calendar year in which distribution amounts are being determined are carried out by full-time firefighters who receive a salary of at least thirty thousand dollars ($30,000), the county shall distribute an allocation of revenue to the township fire department under this section.

(d) In the case of a county that provides fire protection, emergency medical services, or both in part of the county, but not the entire county, only the part of the county in which the county provides the fire protection, emergency medical services, or both are considered within the service boundaries for the county.

(e) For purposes of a distribution under this section, a distribution to a:

(1) fire protection territory shall be made to the provider unit of the fire protection territory; and

(2) volunteer fire department shall be made to the taxing unit that is served by the volunteer fire department.

(f) If the population living within the service boundaries of a provider cannot be determined using data from the United States Census Bureau, the county may determine an estimated population based on income tax returns that report a residence located within the service boundaries of the provider. The county auditor shall provide the estimated population to the department of local government finance not later than July 15 of the calendar year that precedes the calendar year before the year in which the distribution is made. If the county auditor does not provide an estimated population under this subsection, the department of local government finance may use the most recent estimated population provided by the county auditor or the department of state revenue.

As added by P.L.68-2025, SEC.127. Amended by P.L.157-2026, SEC.128.
Ind. Code § 6-1.1-12.1-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-4.1
Application of sections; residentially distressed areas; deduction allowed
Status: in_force

Sec. 4.1. (a) Section 4 of this chapter applies to economic revitalization areas that are not residentially distressed areas.

(b) This subsection applies to deductions approved before July 1, 2013, for the redevelopment or rehabilitation of property located in economic revitalization areas that are residentially distressed areas. Subject to section 15 of this chapter, the amount of the deduction that a property owner is entitled to receive under section 3 of this chapter for a particular year equals the lesser of:

(1) the assessed value of the improvement to the property after the rehabilitation or redevelopment has occurred; or

(2) the following amount:

TYPE OF DWELLING

AMOUNT

One (1) family dwelling

$74,880

Two (2) family dwelling

$106,080

Three (3) unit multifamily dwelling

$156,000

Four (4) unit multifamily dwelling

$199,680

(c) This subsection applies to deductions approved after June 30, 2013, for the redevelopment or rehabilitation of property located in economic revitalization areas that are residentially distressed areas. Subject to section 15 of this chapter, the amount of the deduction the property owner is entitled to receive under section 3 of this chapter in a residentially distressed area 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.

As added by P.L.56-1988, SEC.5. Amended by P.L.3-1989, SEC.36; P.L.65-1993, SEC.4; P.L.6-1997, SEC.58; P.L.20-2004, SEC.9; P.L.219-2007, SEC.30; P.L.288-2013, SEC.9.
Ind. Code § 6-9-78.2-7 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-7
Amounts received paid monthly to county fiscal officer
Status: in_force

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

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-3.1-36-11.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-11.5
Credit assignability
Status: in_force

Sec. 11.5. (a) A taxpayer may assign any part of the credit that the taxpayer may claim under this chapter. A credit that is assigned under this section remains subject to this chapter. If a taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequently assign all or part of the credit to another taxpayer. A taxpayer may make only one (1) assignment of a credit.

(b) Before a credit may be assigned, the taxpayer must notify the corporation of the assignment of the credit in the manner prescribed by the corporation.

(c) An assignment of a credit must be in writing, and both the taxpayer and assignee shall report the assignment on the taxpayer's and the assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department. A taxpayer may not receive value in connection with an assignment under this section that exceeds the value of the part of the credit assigned.

As added by P.L.78-2025, SEC.1.
Ind. Code § 6-1.1-12-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-21
Rehabilitated real property; reassessment; notice of deductions required
Status: in_force

Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 18 and 22 of this chapter (before their expiration). The official or county property tax assessment board of appeals shall attach the notice to the reassessment notice required by IC 6-1.1-4-22.

[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.67, SEC.2; P.L.6-1997, SEC.53; P.L.68-2025, SEC.33.
Ind. Code § 6-9-48-2 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-2
Definitions
Status: in_force

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

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-1.1-22.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-7
Waiver by department of local government finance of use of provisional statement; procedure
Status: in_force

Sec. 7. (a) The county auditor of a county or fifty (50) property owners in the county may, not more than five (5) days after the publication of the notice required under section 6.5(f) of this chapter, request in writing that the department of local government finance waive the use of a provisional statement under this chapter as to that county for a particular year.

(b) With respect to the use of a provisional statement required under section 6 of this chapter, upon receipt of a request under subsection (a), the department of local government finance shall give notice of a hearing concerning the request in the manner provided by IC 5-3-1. The notice must state:

(1) the date and time of the hearing;

(2) the location of the hearing, which must be in the county; and

(3) that the purpose of the hearing is to hear:

(A) the request of the county treasurer and county auditor to waive the requirements of section 6 of this chapter; and

(B) taxpayers' comments regarding that request.

(c) After the hearing referred to in subsection (b), the department of local government finance may waive the use of a provisional statement under section 6 of this chapter for a particular year as to the county making the request if the department finds that the petitioners have presented sufficient evidence to establish that although the abstract required by IC 6-1.1-22-5 was not delivered in a timely manner:

(1) the abstract;

(A) was delivered as of the date of the hearing; or

(B) will be delivered not later than a date specified by the county auditor and county treasurer; and

(2) sufficient time remains or will remain after the date or anticipated date of delivery of the abstract to:

(A) permit the timely preparation and delivery of property tax statements in the manner provided by IC 6-1.1-22; and

(B) render the use of a provisional statement under section 6 of this chapter unnecessary.

(d) With respect to a determination to use a provisional statement under section 6.5 of this chapter, upon receipt of a request under subsection (a), the department of local government finance shall give notice of a hearing concerning the request in the manner provided by IC 5-3-1. The notice must state:

(1) the date and time of the hearing;

(2) the location of the hearing, which must be in the county; and

(3) that the purpose of the hearing is to hear:

(A) the request of the county treasurer and county auditor to waive the requirements of section 6.5 of this chapter; and

(B) taxpayers' comments regarding that request.

(e) After the hearing referred to in subsection (d), the department of local government finance may waive the use of a provisional statement under section 6.5 of this chapter for a particular year as to the county making the request if the department finds that the petitioners have presented sufficient evidence to establish that although the property tax rate of one (1) or more cross-county entities with cross-county area in the county was not finally determined before the statement preparation date:

(1) that property tax rate:

(A) was determined as of the date of the hearing; or

(B) will be determined not later than a date specified by the county auditor and county treasurer; and

(2) sufficient time remains or will remain after the date or anticipated date of determination of the rate to:

(A) permit the timely preparation and delivery of property tax statements in the manner provided by IC 6-1.1-22; and

(B) render the use of a provisional statement under section 6.5 of this chapter unnecessary.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.160; P.L.89-2010, SEC.3.
Ind. Code § 6-1.1-41-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following:

(1) IC 3-11-6.

(2) IC 8-10-5.

(3) IC 8-16-3.

(4) IC 8-16-3.1.

(5) IC 8-22-3.

(6) IC 14-27-6.

(7) IC 14-33-21.

(8) IC 16-22-4.

(9) IC 16-22-8.

(10) IC 36-8-8-14.2.

(11) IC 36-8-14.

(12) IC 36-9-4.

(13) IC 36-9-14.

(14) IC 36-9-14.5.

(15) IC 36-9-15.

(16) IC 36-9-15.5.

(17) IC 36-9-16.

(18) IC 36-9-17.

(19) IC 36-9-17.5.

(20) IC 36-9-26.

(21) IC 36-9-27.

(22) IC 36-10-3.

(23) IC 36-10-4.

(24) IC 36-10-7.5.

(25) Any other statute that specifies that a property tax levy may be imposed under this chapter.

As added by P.L.17-1995, SEC.6. Amended by P.L.129-1999, SEC.1; P.L.159-2020, SEC.53.
Ind. Code § 6-1.1-11-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-5
County auditor notice to county assessor of previously exempt property; notice to property owner of requirement to file exemption application
Status: in_force

Sec. 5. (a) On or before:

(1) May 15 of each even-numbered year, if the year ends before January 1, 2016; and

(2) April 1 of each even-numbered year, if the year begins after December 31, 2015;

the county auditor shall provide to the county assessor a list by taxing district of property for which a tax exemption was in effect for the immediately preceding year. Before July 1 of each even-numbered year that ends before January 1, 2016, and on or before June 1 of each even-numbered year that begins after December 31, 2015, the county assessor shall return the list to the county auditor with a notation of any action of the county property tax assessment board of appeals on that year's exemption of each listed property.

(b) The assessor of the county in which property is located shall, in each even-numbered year, mail a notice to the owner of the property if:

(1) the owner has not applied for a tax exemption for that year;

(2) a tax exemption for the property was in effect for the immediately preceding year; and

(3) the owner is required to file an application for the exemption for that year under section 3.5 of this chapter.

(c) The notice required by subsection (b) must:

(1) identify the property by key number, if any, and a street address, if any, or other common description of the property other than a legal description; and

(2) state that the property will be placed on the county tax duplicate unless the owner applies for an exemption within fifteen (15) days after the date the notice is mailed.

The county assessor shall, in a year that ends before January 1, 2016, mail any notice required by subsection (b) before June 16 of the year in which the exemption application should have been filed and, in a year that begins after December 31, 2015, mail any notice required by subsection (b) on or before April 25 of the year in which the exemption application should have been filed.

(d) A county assessor's failure to give the notice required by subsection (b):

(1) for an assessment date in a year that ends before January 1, 2016, does not continue an exemption unless an exemption application is filed by the owner and approved by the county property tax assessment board of appeals on or before the first Monday in November of the year following the year in which the application should have been filed; and

(2) for an assessment date in a year that begins after December 31, 2015, does not continue an exemption.

(e) This subsection applies to an exemption for an assessment date in a year that begins after December 31, 2015. An otherwise sufficient exemption application that is filed after the applicable date specified in section 3 of this chapter shall be treated as an exemption application for the immediately following assessment date.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.65-1983, SEC.4; P.L.73-1987, SEC.2; P.L.81-1987, SEC.2; P.L.6-1997, SEC.39; P.L.264-2003, SEC.7; P.L.111-2014, SEC.22.
Ind. Code § 6-6-1.1-1302 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1302
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-3-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-10
Property located in two or more townships; additional returns
Status: in_force

Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation.

[Pre-1975 Property Tax Recodification Citation: 6-1-23-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.25; P.L.219-2007, SEC.10; P.L.249-2015, SEC.4.
Ind. Code § 6-9-2-8 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-8
Repealed
Status: repealed

As added by P.L.96-1983, SEC.7. Repealed by P.L.27-1992, SEC.31.
Ind. Code § 6-3.1-38.1-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-14
Aggregate amount of tax credits permitted
Status: in_force

Sec. 14. (a) For each state fiscal year beginning after June 30, 2025, the aggregate amount of state tax credits permitted:

(1) for qualified railroad expenditures allowed under this chapter may not exceed nine million five hundred thousand dollars ($9,500,000); and

(2) for qualified new rail infrastructure expenditures allowed under this chapter may not exceed five million dollars ($5,000,000).

(b) Not later than June 15, 2026, and not later than June 15 each year thereafter, the department shall report to the Indiana department of transportation and the state comptroller the total amount of state tax credits certified for the immediately preceding taxable year under section 8(c) of this chapter.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-1.1-1-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-5
"Deduction"
Status: in_force

Sec. 5. "Deduction" means a situation where a taxpayer is permitted to subtract a fixed dollar amount from the assessed value of his property.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3-2-14.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-14.5
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.79. Repealed by P.L.250-2015, SEC.21.
Ind. Code § 6-9-26-15 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-15
Pledge of funds to finance obligations
Status: in_force

Sec. 15. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited in, the fund are pledged to payment of obligations issued to finance the uses for the money authorized under section 12 or 12.5 of this chapter.

(b) With respect to obligations for which a pledge has been made under subsection (a), the general assembly covenants with the holders of these obligations that:

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

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

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

As added by P.L.74-1988, SEC.2. Amended by P.L.51-1992, SEC.4.
Ind. Code § 6-1.1-5-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-5.5
Real property interest created from previously existing parcel or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes
Status: in_force

Sec. 5.5. (a) Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is created either from a larger previously existing parcel or a combination of previously existing smaller parcels, the owner must submit, except as provided in section 9 of this chapter, the instrument transferring the real property to the county auditor to be entered for taxation.

(b) The county auditor, except as provided in section 9 of this chapter, shall endorse on the instrument "duly entered for taxation subject to final acceptance for transfer" or another endorsement authorized under section 4 of this chapter.

(c) A lien for and the duty to pay property taxes that are due and owing is not released or otherwise extinguished if a county auditor endorses an instrument of transfer under this section. Property taxes that are due and owing on the affected parcel of property may be collected as if the county auditor had not endorsed the instrument of transfer.

(d) Except as provided in section 9 of this chapter, before the county auditor may enter or transfer real property described in subsection (a) on the last assessment list, enter lots or parcels described in a plat under section 3 of this chapter, consolidate parcels under section 16 of this chapter, or apportion the assessed value of the real property among the owners the owner must pay or otherwise satisfy all property taxes for which the due date has passed as of the date of transfer on each of the parcels of real property from which the platted, consolidated, or transferred property is derived by paying the property tax to the county treasurer of the county in which the real property is located. The county auditor, subject to section 9 of this chapter, may not apportion delinquent taxes described in this subsection among the owners.

As added by P.L.51-1997, SEC.3. Amended by P.L.38-1998, SEC.1; P.L.113-2010, SEC.19.
Ind. Code § 6-3-1-43 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-43
"Qualifying investment partnership income"
Status: in_force

Sec. 43. The term "qualifying investment partnership income" means the adjusted gross income from qualifying investment securities, excluding any income or loss from an asset described in section 42(13) of this chapter.

As added by P.L.230-2025, SEC.68.
Ind. Code § 6-1.1-12.6-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-8
Affiliated group limited to ten deductions
Status: in_force

Sec. 8. The aggregate number of deductions claimed under this chapter for a particular assessment date by the owners of model residences who are a part of an affiliated group may not exceed ten (10).

As added by P.L.70-2008, SEC.1. Amended by P.L.157-2026, SEC.59.
Ind. Code § 6-3.6-6-8.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-8.5
Marion County; allocation of additional revenue to fund operation of a public library, a public transportation corporation; or a public communications systems and computer facilities district
Status: in_force

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

Sec. 8.5. (a) This section applies only to Marion County.

(b) The adopting body may allocate additional revenue to fund the operation of a public library in Marion County as provided in an election, if any, made by the county fiscal body under IC 36-3-7-6. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.

(c) The adopting body may allocate additional revenue to fund the operation of a public transportation corporation as provided in an election, if any, made by the county fiscal body under IC 36-9-4-42. An allocation under this section shall be made from the part of the additional revenue that would otherwise be allocated as certified shares.

(d) The adopting body may allocate additional revenue to fund the operation of a public communications systems and computer facilities district as provided in an election, if any, made by the county fiscal body under IC 36-8-15-19(b). The additional revenue shall be allocated and distributed before the allocation and distribution of the remaining tax revenue under this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.17; P.L.104-2022, SEC.28.
Ind. Code § 6-3.1-30.5-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-4
"School scholarship program"
Status: in_force

Sec. 4. As used in this chapter, "school scholarship program" refers to a scholarship program certified by the department of education under IC 20-51.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-8-1-17 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-17
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.17. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-2.5-4-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-1
Selling at retail
Status: in_force

Sec. 1. (a) A person is a retail merchant making a retail transaction when the person engages in selling at retail.

(b) A person is engaged in selling at retail when, in the ordinary course of the person's regularly conducted trade or business, the person:

(1) acquires tangible personal property for the purpose of resale; and

(2) transfers that property to another person for consideration.

(c) For purposes of determining what constitutes selling at retail, it does not matter whether:

(1) the property is transferred in the same form as when it was acquired;

(2) the property is transferred alone or in conjunction with other property or services; or

(3) the property is transferred conditionally or otherwise.

(d) Notwithstanding any provision of this article, a person is not making a retail transaction when the person:

(1) acquires tangible personal property owned by another person;

(2) provides industrial processing or servicing, including enameling or plating, on the property; and

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

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1987, SEC.14; P.L.6-1987, SEC.5; P.L.277-1993(ss), SEC.40; P.L.257-2003, SEC.19; P.L.81-2004, SEC.5; P.L.227-2013, SEC.2; P.L.146-2020, SEC.12; P.L.137-2022, SEC.17.