Ind. Code § 6-3.6-9-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-10-b
Certification of additional information; part of the certified distribution attributable to each tax rate
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. 10. The budget agency shall also certify information concerning the part of the certified distribution that is attributable to each of the following:

(1) The tax rate imposed under IC 6-3.6-5 (before its expiration). This subdivision expires July 1, 2029.

(2) The tax rate imposed under IC 6-3.6-6, separately stating:

(A) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.5 (before its repeal);

(B) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.6 (before its repeal);

(C) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.7 (before its repeal);

(D) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.8 (before its repeal); and

(E) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.9 (before its repeal).

(3) Each tax rate imposed under IC 6-3.6-7.

(4) In the case of Marion County, the local income taxes paid by local taxpayers described in IC 6-3.6-2-13(3).

The amount certified shall be adjusted to reflect any adjustment in the certified distribution under this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.21; P.L.239-2017, SEC.16; P.L.184-2018, SEC.9; P.L.137-2024, SEC.13; P.L.68-2025, SEC.164; P.L.157-2026, SEC.143.
Ind. Code § 6-1.1-5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-3
Plats; entry on tax list
Status: in_force

Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.113-2010, SEC.18.
Ind. Code § 6-2.5-13-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 13 / Section 6-2.5-13-3
Sourcing of purchases of direct mail
Status: in_force

Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of advertising and promotional direct mail that is not a holder of a direct pay permit may provide to the seller in conjunction with the purchase:

(1) a direct mail form;

(2) a certificate of exemption claiming "direct mail" (or another written statement approved, authorized, or accepted by the department); or

(3) information to show the jurisdictions to which the advertising and promotional direct mail is delivered to recipients.

(b) If the purchaser provides the direct mail form referred to in subsection (a)(1), or a certificate or statement referred to in subsection (a)(2), in the absence of bad faith, the seller is relieved of all obligations to collect, pay, or remit the applicable tax on any transaction involving advertising and promotional direct mail to which the direct mail form, certificate, or statement applies. The purchaser shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered to the recipients and is obligated to pay or remit the applicable tax on a direct pay basis.

(c) If the purchaser provides the information referred to in subsection (a)(3) showing the jurisdictions to which the advertising and promotional direct mail is delivered to recipients, the seller shall source the sale to the jurisdictions to which the advertising and promotional direct mail is to be delivered and collect the tax according to the delivery information provided by the purchaser. In the absence of bad faith, the seller is relieved of any further obligation to collect tax on any transaction where the seller has sourced the sale and collected tax under the delivery information provided by the purchaser.

(d) If the purchaser of advertising and promotional direct mail does not have a direct pay permit and does not provide the seller with either a direct mail form referred to in subsection (a)(1), a certificate or statement referred to in subsection (a)(2), or delivery information referred to in subsection (a)(3), the sale shall be sourced and the seller shall collect the tax according to section 1(d)(5) of this chapter. Nothing in this subsection limits a purchaser's obligation for sales or use tax to any state to which the advertising and promotional direct mail is delivered. The state to which the advertising and promotional direct mail is delivered may disallow a credit for tax paid to this state on sales sourced under this subsection.

(e) Except as provided in this section, sales of other direct mail are sourced in accordance with section 1(d)(3) of this chapter. A purchaser of other direct mail may provide the seller with either:

(1) a direct mail form; or

(2) a certificate of exemption claiming "direct mail" (or another written statement approved, authorized, or accepted by the department).

(f) If the purchaser provides the direct mail form referred to in subsection (e)(1) or a certificate or statement referred to in subsection (e)(2), the seller, in the absence of bad faith, is relieved of all obligations to collect, pay, or remit any tax on any transaction involving other direct mail to which the direct mail form, certificate, or statement applies. Notwithstanding subsection (e), such a sale shall be sourced to the jurisdictions to which the other direct mail is to be delivered to the recipients, and the purchaser shall report and pay the applicable tax due.

(g) If a purchaser of direct mail provides the seller with documentation of direct pay authority, the purchaser shall not be required to provide a direct mail form, a certificate or statement, or delivery information to the seller.

(h) A direct mail form remains in effect for all future sales of direct mail by the seller to the purchaser until it is revoked in writing.

(i) This section applies to a transaction characterized as the sale of services only if the service is an integral part of the production and distribution of printed material that is direct mail.

(j) This section does not apply to any transaction that includes the development of billing information or the provision of any data processing service that is more than incidental, regardless of whether advertising and promotional direct mail is included in the same mailing.

As added by P.L.257-2003, SEC.32. Amended by P.L.265-2013, SEC.8.
Ind. Code § 6-9-55-3 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-3
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 that 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 following sixty (60) days after the date on which the ordinance is adopted.

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-1.1-42-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-4
"Zone" defined
Status: in_force

Sec. 4. As used in this chapter, "zone" means a brownfield revitalization zone established under this chapter.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-9-32-7 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-7
Handling and expenditure of commission money
Status: in_force

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.3-1999, SEC.1.
Ind. Code § 6-3.1-26-21 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-21
Agreement for credit; contents
Status: in_force

Sec. 21. The corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all the following:

(1) A detailed description of the project that is the subject of the agreement.

(2) The first taxable year for which the credit may be claimed.

(3) The amount of the taxpayer's state tax liability for each tax in the taxable year of the taxpayer that immediately preceded the first taxable year in which the credit may be claimed.

(4) The maximum tax credit amount that will be allowed for each taxable year.

(5) A requirement that the taxpayer shall maintain operations at the project location for at least ten (10) years during the term that the tax credit is available.

(6) A specific method for determining the number of new employees employed during a taxable year who are performing jobs not previously performed by an employee.

(7) A requirement that the taxpayer shall annually report to the corporation the number of new employees who are performing jobs not previously performed by an employee, the average wage of the new employees, the average wage of all employees at the location where the qualified investment is made, if the qualified investment is not being claimed as a logistics investment by the applicant, and any other information the corporation needs to perform the corporation's duties under this chapter.

(8) A requirement that the corporation is authorized to verify with the appropriate state agencies the amounts reported under subdivision (7), and that after doing so shall issue a certificate to the taxpayer stating that the amounts have been verified.

(9) This subdivision applies only to a qualified investment that is not being claimed as a logistics investment by the applicant. A requirement that the taxpayer shall pay an average wage to all its employees other than highly compensated employees in each taxable year that a tax credit is available that equals at least one hundred fifty percent (150%) of the hourly minimum wage under IC 22-2-2-4 or its equivalent.

(10) A requirement that the taxpayer will keep the qualified investment property that is the basis for the tax credit in Indiana for at least the lesser of its useful life for federal income tax purposes or ten (10) years.

(11) This subdivision applies only to a qualified investment that is not being claimed as a logistics investment by the applicant. A requirement that the taxpayer will maintain at the location where the qualified investment is made during the term of the tax credit a total payroll that is at least equal to the payroll level that existed before the qualified investment was made.

(12) A requirement that the taxpayer shall provide written notification to the corporation not more than thirty (30) days after the taxpayer makes or receives a proposal that would transfer the taxpayer's state tax liability obligations to a successor taxpayer.

(13) Any other performance conditions that the corporation determines are appropriate.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.110; P.L.288-2013, SEC.58; P.L.145-2016, SEC.32.
Ind. Code § 6-1.1-6.7-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-17
Withdrawal of land by county surveyor; notice
Status: in_force

Sec. 17. If land classified as a filter strip is withdrawn from the classification, the county surveyor shall immediately notify the recorder and the auditor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-18.5-13.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.7
Adjustment of certain maximum levies
Status: in_force

Sec. 13.7. (a) Notwithstanding any other provision of this chapter, Fairfield Township in Tippecanoe County may request that the department of local government finance make an adjustment to the township's maximum permissible property tax levy.

(b) The amount of the requested adjustment may not exceed one hundred thirty thousand dollars ($130,000) for each year.

(c) For a township that made a request for an adjustment in an amount not exceeding the limit prescribed by subsection (b), the department of local government finance shall make the adjustment a permanent adjustment to the township's maximum permissible ad valorem property tax levy.

As added by P.L.172-2011, SEC.40. Amended by P.L.166-2014, SEC.3.
Ind. Code § 6-3-4.5-7 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-7
Partner level adjustments report; assessment; adjustments to tax attributes
Status: in_force

Sec. 7. (a) If the department receives the partner level adjustments report or statement required to be provided under section 6 of this chapter and the department determines that a taxpayer has not reported the correct amount of tax to the department, the department shall issue an assessment to the taxpayer of any tax due.

(b) For purposes of any assessment, protest, and litigation related to a partner level adjustments report or statement arising from a partner level adjustments report, any adjustments to tax attributes reported in the partner level adjustments report shall be final.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-9-29-8 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-8
"Innkeeper's tax fund"; restrictions
Status: in_force

Sec. 8. (a) As used in this section, "innkeeper's tax fund" refers to any fund established pursuant to an innkeeper's tax chapter of this article regardless of its title.

(b) Each county that imposes an innkeeper's tax may not:

(1) deposit or transfer money in its innkeeper's tax fund into any other fund; or

(2) deposit or transfer money in any other fund into its innkeeper's tax fund.

As added by P.L.230-2025, SEC.104.
Ind. Code § 6-3.1-30-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-13
Determination of expenses resulting from relocation
Status: in_force

Sec. 13. In determining whether an expense of the eligible business directly resulted from the relocation of the business, the department shall consider whether the expense would likely have been incurred by the eligible business if the business had not relocated from its original location.

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-1.1-8-36 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-36
Payment of taxes regardless of pending appeal; injunction; reassessment of distributable property
Status: in_force

Sec. 36. (a) A public utility company shall pay any taxes which are based upon the department of local government finance's assessment of distributable property regardless of whether or not an appeal of the assessment is pending. However, the collection of the taxes may be enjoined pending an original tax appeal under IC 33-26.

(b) The department of local government finance shall reassess distributable property and shall certify the reassessment to the county auditor of each county in which the property is taxable if:

(1) the Indiana board:

(A) sets aside the department's original assessment and orders the department to reassess the distributable property; or

(B) refers the matter to the department under section 32 of this chapter with instructions to make another assessment; and

(2) the decision of:

(A) the Indiana board is not appealed to the tax court; or

(B) the tax court in which the matter was referred to the department under section 32 of this chapter is not appealed to the supreme court.

(c) If the tax court sets aside the Indiana board's final determination and the Indiana board reassesses distributable property, the Indiana board shall certify the reassessment to the county auditor of each county in which the property is taxable if the decision of the tax court is not appealed to the supreme court.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-14 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.4; P.L.90-2002, SEC.82; P.L.98-2004, SEC.70.
Ind. Code § 6-9-14-1 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than fifteen thousand four hundred fifty (15,450) and less than sixteen thousand (16,000).

As added by Acts 1981, P.L.100, SEC.1. Amended by Acts 1982, P.L.1, SEC.18; P.L.12-1992, SEC.43; P.L.170-2002, SEC.40; P.L.119-2012, SEC.63; P.L.104-2022, SEC.40.
Ind. Code § 6-6-13-5 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-5
"Retailer"
Status: in_force

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-6-1.1-701 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-701
Deduction for exempted gasoline
Status: in_force

Sec. 701. A licensed distributor who receives gasoline that qualifies for an exemption under section 301 of this chapter is entitled to a deduction for that gasoline after furnishing such proof as the administrator may require. The deduction must be claimed on the report covering the month of export, loss, destruction, or sale.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.33.
Ind. Code § 6-1.1-6.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-4
Repealed
Status: repealed

As added by P.L.58-1985, SEC.1. Repealed by P.L.186-2003, SEC.81.
Ind. Code § 6-1.1-20.6-9.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-9.5
Effect of credit on revenues
Status: in_force

Sec. 9.5. (a) This section applies only to credits under this chapter against property taxes first due and payable after December 31, 2006.

(b) The application of the credit under this chapter, IC 6-1.1-49, or IC 6-1.1-51.3 results in a reduction of the property tax collections of each political subdivision in which the credit is applied. Except as provided in IC 20-46-1 and IC 20-46-9, a political subdivision may not increase its property tax levy to make up for that reduction.

(c) A political subdivision may not borrow money to compensate the political subdivision or any other political subdivision for the reduction of property tax collections referred to in subsection (b).

As added by P.L.162-2006, SEC.13. Amended by P.L.172-2011, SEC.41; P.L.218-2013, SEC.11; P.L.272-2019, SEC.2; P.L.157-2026, SEC.77.
Ind. Code § 6-1.1-10-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-27
Cemetery corporations; churches; religious societies
Status: in_force

Sec. 27. (a) Subject to the limitations contained in subsections (b) and (c), the following tangible property is exempt from property taxation if it is owned by a cemetery corporation, firm, not-for-profit corporation, or association which is organized under the laws of this state, a church, or a religious society:

(1) The real property, including mausoleums and other structures in which human remains are buried or interred but not including crematories, funeral homes, offices, or maintenance structures. However, crematories, funeral homes, offices, and maintenance structures are exempt if they are owned by, or held in trust for the use of, a church or religious society, or if they are owned by a not-for-profit corporation or association.

(2) The personal property which is used exclusively in the establishment, operation, administration, preservation, repair, or maintenance of the cemetery, funeral home, or crematory.

(b) The exemption under subsection (a) does not apply to real property unless:

(1) it has been dedicated or platted for cemetery, crematory, or funeral home use, or a variance has been granted for one (1) or more of those uses;

(2) a plat of it or variance from the plat has been recorded in the county in which the property is located; and

(3) it is exclusively used for cemetery, burial, crematory, or funeral purposes.

(c) The exemption under subsection (a) does not apply to personal property unless it is used exclusively for cemetery, funeral home, or crematory purposes and:

(1) it is owned by, or held in trust for the use of, a church or religious society; or

(2) it is owned by a not-for-profit corporation or association.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(8).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.6; P.L.5-1988, SEC.42; P.L.236-2023, SEC.21.
Ind. Code § 6-6-1.1-1107 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1107
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-30-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-1.1
Department of local government finance established; commissioner
Status: in_force

Sec. 1.1. (a) The department of local government finance is established.

(b) The governor shall appoint an individual with appropriate training and experience as commissioner of the department. The commissioner:

(1) is the executive and chief administrative officer of the department;

(2) may delegate authority to appropriate department staff;

(3) serves at the pleasure of the governor; and

(4) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency.

As added by P.L.198-2001, SEC.66. Amended by P.L.178-2002, SEC.36.
Ind. Code § 6-4.1-4-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-3
Failure to file; court ordered appearance upon request of interested parties
Status: in_force

Sec. 3. The appropriate probate court shall order a person who fails to file an inheritance tax return on or before the date the return is due to appear before the court to state why the return has not been filed if an interested party files a motion asking the court to take that action. In addition, the court may on its own motion order the person to enter such an appearance.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.5-3-4.5 — Indiana Code / Title 6 / Article 1.5 / Chapter 3 / Section 6-1.5-3-4.5
Repealed
Status: repealed

As added by P.L.249-2015, SEC.21. Repealed by P.L.121-2019, SEC.17.
Ind. Code § 6-3.5-4-7 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-7
Registration of vehicle; surtax; amount; collection
Status: in_force

Sec. 7. Except for a person described under section 7.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in a county that has adopted the surtax unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the greater of seven dollars and fifty cents ($7.50), the amount established under section 2 of this chapter, or the product of:

(1) the amount determined under section 7.3 of this chapter for the vehicle, as adjusted under section 7.4 of this chapter; multiplied by

(2) the surtax rate in effect at the time of registration.

The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.4; P.L.33-1990, SEC.11; P.L.255-1996, SEC.4; P.L.11-1999, SEC.1; P.L.149-2015, SEC.1; P.L.256-2017, SEC.5; P.L.114-2021, SEC.2; P.L.236-2023, SEC.70.
Ind. Code § 6-9-14-3 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-3
Powers
Status: in_force

Sec. 3. 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 subdivision (6);

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund required by section 7 of this chapter, to any not-for-profit corporation, for the purpose of promotion and encouragement in the county of convention and visitation development; and

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

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

As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.4.
Ind. Code § 6-1.1-8-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-15
Telephone, telegraph, or cable companies
Status: in_force

Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of real property which is not part of the company's rights-of-way or distribution system.

(b) A telephone, telegraph, or cable company's property which is not described under 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 which the company's lines or cables, including laterals, are located. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the telephone, telegraph, or cable company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the length of the company's lines and cables, including laterals, which are located in the taxing district, and the denominator of which is the length of the company's lines and cables, including laterals, which are located in this state.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.66; P.L.182-2009(ss), SEC.101.
Ind. Code § 6-8-1-20 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-20
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.20. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-18.5-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-15
Judicial review of department of local government finance correction of certain levy and rate errors
Status: in_force

Sec. 15. (a) The department of local government finance, upon making a finding under section 13 or 14 of this chapter, shall enter an order setting forth its final determination.

(b) A civil taxing unit may petition for judicial review of the final determination made by the department of local government finance under subsection (a). The action must be taken to the tax court under IC 6-1.1-15 in the same manner that an action is taken to appeal a final determination of the Indiana board. The petition must be filed in the tax court not more than forty-five (45) days after the department enters its order under subsection (a).

As added by P.L.73-1983, SEC.1. Amended by P.L.90-2002, SEC.170; P.L.256-2003, SEC.19; P.L.224-2007, SEC.29; P.L.146-2008, SEC.183; P.L.182-2009(ss), SEC.135.
Ind. Code § 6-7-2-5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-5
"Tobacco product"
Status: in_force

Sec. 5. (a) As used in this chapter, "tobacco product" means any product containing, made, or derived from tobacco that is intended for human consumption, or is likely to be consumed, whether chewed, smoked, heated, absorbed, dissolved, inhaled, snorted, sniffed, or ingested by any other means, or any component, part, or accessory of a tobacco product.

(b) The term includes, but is not limited to:

(1) cigars;

(2) pipe tobacco;

(3) chewing tobacco;

(4) moist snuff;

(5) snus; and

(6) other similar kinds and forms of tobacco.

(c) The term does not include:

(1) cigarettes (as defined in IC 6-7-1-2);

(2) closed system cartridges;

(3) consumable material;

(4) open system containers (as defined in IC 6-7-4-5);

(5) vapor products (as defined in IC 6-7-4-8);

(6) alternative nicotine products; or

(7) any drugs, devices, or combination products authorized for sale by the United States Food and Drug Administration and defined in the Federal Food, Drug, and Cosmetic Act.

As added by P.L.96-1987, SEC.7. Amended by P.L.172-2011, SEC.82; P.L.137-2022, SEC.67.
Ind. Code § 6-9-32-1 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-1
Application of chapter
Status: in_force

Sec. 1. (a) This chapter applies to a county having a population of more than forty-six thousand four hundred (46,400) and less than forty-seven thousand (47,000), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 1999.

(b) The:

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

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

established under IC 6-9-18 before July 1, 1999, remain in effect and govern the county's innkeeper's tax until amended under this chapter.

(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 1999, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided under this chapter. The appointing authority shall make other subsequent appointments to the commission as provided under this chapter.

As added by P.L.3-1999, SEC.1. Amended by P.L.170-2002, SEC.53; P.L.119-2012, SEC.75; P.L.104-2022, SEC.51.
Ind. Code § 6-9-75-4 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-4
Tax rate
Status: in_force

Sec. 4. (a) The tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

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

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

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

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-8.1-18-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-6
Failure to remit taxes
Status: in_force

Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld by the employer and collected by the payroll service provider and not remitted, along with any penalties and interest on such taxes.

(b) A responsible person of the payroll service provider who knowingly or intentionally fails to remit taxes withheld by an employer and collected by the payroll service provider pursuant to IC 6-3-4 commits failure to remit taxes, a Class A misdemeanor. However, the offense is a:

(1) Level 6 felony if the amount of the unremitted taxes is at least seven hundred fifty dollars ($750) and less than fifty thousand dollars ($50,000); and

(2) Level 5 felony if the amount of the unremitted taxes is at least fifty thousand dollars ($50,000).

(c) The liability under this section shall not be construed to relieve the liability of the employer, or any person otherwise with a duty to withhold and remit taxes under IC 6-3-4 for taxes that were withheld or should have been withheld pursuant to IC 6-3-4.

(d) Any amounts paid to or collected by the department pursuant to this section from a payroll service provider or responsible person of a payroll service provider must be credited to the employer's liability in the same manner as if the employer or person otherwise with a duty to withhold and remit taxes under IC 6-3-4 had remitted that amount.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-6-4.1-10 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-10
Quarterly reports; exemptions
Status: in_force

Sec. 10. (a) Except as provided in section 13 of this chapter, each carrier subject to the tax imposed under this chapter shall submit to the department such quarterly reports of the operations of commercial motor vehicles giving rise to the carrier's tax liability as the department may require. The carrier shall submit each quarterly report required under this subsection on or before the last day of the month immediately following that quarter.

(b) Subject to the restrictions of subsection (d) and section 4.8 of this chapter, a carrier is exempt from the quarterly reporting requirements of this section if all or substantially all of:

(1) the mileage of the carrier in the previous calendar year was the result of operations in Indiana; and

(2) the motor fuel used in the operations of the carrier in the previous calendar year was purchased in Indiana and the carrier paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5.

(c) A carrier is required to report and to pay the tax imposed by this chapter only on alternative fuel if:

(1) all or substantially all of the mileage of the carrier in a quarter is the result of operations in Indiana; and

(2) the motor fuel used for operations during the quarter was purchased in Indiana, some of which was alternative fuel.

(d) A carrier that is exempt under subsection (b) or meets the requirements of subsection (c) is subject to section 20 of this chapter and is required to keep books and records as required by IC 6-8.1-5 regarding the tax imposed under section 4 of this chapter.

(e) Each carrier shall submit to the department any other reports required by the department.

(f) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.

(g) All taxes required to be remitted under this chapter must be remitted in an electronic format prescribed by the department.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.45-2011, SEC.2; P.L.211-2023, SEC.7.
Ind. Code § 6-5.5-1-9 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-9
"Foreign bank"
Status: in_force

Sec. 9. "Foreign bank" means an entity organized under the laws of a foreign country, a territory of the United States, Puerto Rico, Guam, American Samoa, or the Virgin Islands that engages in the business of a financial institution or a subsidiary or affiliate organized under those laws of such an entity. The term includes foreign commercial banks, foreign merchant banks, and other foreign institutions that engage in banking activities that are usually in connection with the business of a financial institution in the countries where the foreign institutions are organized or operating.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-75-6 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-6
Commission
Status: in_force

Sec. 6. (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. The commission must also include any additional members appointed under subsection (h). Each of the members must be:

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

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

A member who is an owner or an executive level employee of a convention, visitor, or tourism related business located in the county is not required to reside in the county but must reside in Indiana. A member who is not an owner or an executive level employee of a convention, visitor, or tourism related business located in the county must reside in the county. 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). The county executive shall also determine who will make the appointments to the commission.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for three (3) 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.

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

(e) 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.

(f) 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.

(g) 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.

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

As added by P.L.230-2025, SEC.124. Amended by P.L.157-2026, SEC.194.
Ind. Code § 6-1.1-12.1-5.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.8
Waiver of statement of benefits
Status: in_force

Sec. 5.8. In lieu of providing the statement of benefits required by section 3 or 4.5 of this chapter and the additional information required by section 5.1 or 5.6 of this chapter, the designating body may, by resolution, waive the statement of benefits if the designating body finds that the purposes of this chapter are served by allowing the deduction and the property owner has, during the thirty-six (36) months preceding the first assessment date to which the waiver would apply, installed new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment or developed or rehabilitated property at a cost of at least ten million dollars ($10,000,000) as determined by the assessor of the township in which the property is located, or by the county assessor if there is no township assessor for the township.

As added by P.L.47-1990, SEC.3. Amended by P.L.14-1991, SEC.7; P.L.4-2000, SEC.10; P.L.90-2002, SEC.123; P.L.256-2003, SEC.6; P.L.64-2004, SEC.10 and P.L.81-2004, SEC.54; P.L.146-2008, SEC.127; P.L.8-2022, SEC.10.
Ind. Code § 6-1.1-18.5-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-19-b
Levy limit on taxes for township firefighting fund
Status: in_force

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

Sec. 19. (a) If a township levied an ad valorem property tax levy for a township firefighting fund under IC 36-8-13-4 for calendar year 1989, the maximum permissible ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS:

STEP ONE: Determine the part of the township's ad valorem property tax levy for calendar year 1989 that was dedicated to the township firefighting fund.

STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness.

STEP THREE: Calculate the quotient of:

(A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by

(B) the number determined in STEP TWO.

STEP FOUR: Add the result determined in STEP ONE to the result determined in STEP THREE.

STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter (as in effect at the time of the calculation), whichever applies to the township.

If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in the 1990 maximum permissible ad valorem property tax levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors.

(b) If a township did not have a township firefighting fund under IC 36-8-13-4 for calendar year 1989, but appropriated funds for fire protection or emergency services for that calendar year, the township's maximum ad valorem property tax levy that will apply to the township's firefighting fund under section 3 of this chapter for calendar year 1990 is the amount determined in STEP FIVE of the following STEPS:

STEP ONE: Determine the amount that the township appropriated from its general fund for fire protection and emergency services (excluding appropriations for the purchase of firefighting apparatus or equipment or housing).

STEP TWO: If the township incurred any loans or bonded indebtedness to pay for fire protection or emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing), determine the number of calendar years during that period in which the township incurred the loans or bonded indebtedness.

STEP THREE: Calculate the quotient of:

(A) the total amounts of loans or bonded indebtedness incurred by the township for fire protection and emergency services during the period from January 1, 1987, through December 31, 1989 (excluding loans or bonded indebtedness used to purchase firefighting apparatus or equipment or housing); divided by

(B) the number determined in STEP TWO.

STEP FOUR: Add the result of STEP ONE to the result of STEP THREE.

STEP FIVE: Calculate the maximum ad valorem property tax levy that would result from making the calculations contained in section 3 of this chapter, as those calculations apply to the township, using the result obtained in STEP FOUR for the civil taxing unit's maximum permissible ad valorem property tax levy for the preceding calendar year under section 3(a) or 3(b) of this chapter (as in effect at the time of the calculation), whichever applies to the township.

If the amount determined under this subsection is substantially lower than the township's normal expenditure patterns for fire protection and emergency services (excluding the expenditures for the purchase of firefighting apparatus or equipment or housing), the township may appeal to the local government tax control board for an increase in its 1990 maximum permissible levy for its township firefighting fund. In considering the appeal, the local government tax control board shall consider other sources of revenue used by the township during calendar year 1989 to fund fire protection and emergency services that are also available for such funding in 1990 and thereafter and the board shall also consider any other relevant factors.

(c) If for calendar year 1989:

(1) a township had a township firefighting fund under IC 36-8-13-4 but did not have an ad valorem property tax levy for that fund; or

(2) a township did not have a township firefighting fund and appropriated no money for fire protection or emergency services;

the township's maximum permissible ad valorem property tax levy for its township firefighting fund shall be determined under section 7 of this chapter in the calendar year in which the township first establishes such a levy.

As added by P.L.343-1989(ss), SEC.2. Amended by P.L.68-2025, SEC.63.
Ind. Code § 6-1.1-4-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-33
Repealed
Status: repealed

As added by P.L.235-2003, SEC.3. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-9-59-9 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-9
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) To reduce the town's property tax levy for a particular year at the discretion of the town, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for 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.

(3) To create new parks and amenities, and to expand and enhance existing parks and amenities.

(4) To upgrade, expand, and otherwise improve the town's water, sanitary sewer, and storm water utilities.

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.137-2024, SEC.20.
Ind. Code § 6-5.5-7-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 7 / Section 6-5.5-7-5
Concurrent jurisdiction of attorney general
Status: in_force

Sec. 5. The attorney general has concurrent jurisdiction with prosecuting attorneys in instituting and prosecuting actions under sections 2 through 4 of this chapter.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-28-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-7
Repealed
Status: repealed

[1975 Property Tax Recodification Citations: 6-1-37-5; 6-1-37-4 part; 6-1-37-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.1, SEC.8; P.L.69-1983, SEC.7; P.L.12-1992, SEC.26. Repealed by P.L.41-1993, SEC.54.
Ind. Code § 6-1.1-24.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-2
Authorization to file petition
Status: in_force

Sec. 2. (a) After the county treasurer certifies the tracts or items of real property as eligible for tax sale under IC 6-1.1-24-1, if the county executive reasonably believes that:

(1) ten (10) or more of the tracts or items of real property that appear as eligible for tax sale are owned by:

(A) one (1) person; or

(B) two (2) or more persons in a group of affiliated persons, in any ownership relation between persons in the group of affiliated persons and the tracts or items of real property; and

(2) the tracts or items of real property identified in subdivision (1) were acquired in a previous tax sale under IC 6-1.1-24;

the county executive may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subdivision (1).

(b) If each of the tracts or items of real property described in subsection (a)(1) and (a)(2) are located in the same city or town, the executive of the city or town may petition the court for a finding that serial tax delinquencies exist with respect to the tracts or items of real property identified in subsection (a)(1), if the county executive consents in writing to allow the city or town to file the petition.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.1.
Ind. Code § 6-9-20-3 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-3
Imposition of tax by ordinance
Status: in_force

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

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

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

(d) Except as provided in subsection (e), if the county fiscal body determines that the tax under this chapter should be continued in order to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the tax continues until January 1 of the year following the year in which the last of the bonds issued to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, and the last of any bonds issued to refund those bonds, have been completely paid or defeased as to both principal and interest. An action to contest the validity of the determination under this subsection must be instituted not more than thirty (30) days after the determination.

(e) Notwithstanding subsection (d), if the county fiscal body determines that the tax under this chapter should be continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the tax does not terminate as specified in subsection (d) but continues until January 1 of the year following the year in which the last of the bonds issued to finance the acquisition, construction, and equipping of the arena and other facilities that serve or support the arena activities, and the last of any bonds issued to refund those bonds, have been completely paid or defeased as to both principal and interest. An action to contest the validity of the determination under this subsection must be instituted not more than thirty (30) days after the determination.

As added by P.L.83-1985, SEC.1. Amended by P.L.28-1993, SEC.11; P.L.99-1995, SEC.6; P.L.69-1996, SEC.1; P.L.176-2009, SEC.8.
Ind. Code § 6-1.1-10-15.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-15.5
Commercial passenger aircraft; resolution required; tenancy and use requirement; term of exemption
Status: in_force

Sec. 15.5. (a) As used in this section, "airport development zone" means an airport development zone designated under IC 8-22-3.5-5.

(b) As used in this section, "allocated tax proceeds" refers to property taxes allocated under IC 8-22-3.5-9.

(c) As used in this section, "commission" has the meaning set forth in IC 8-22-3.5-2.

(d) As used in this section, "qualified airport development project" has the meaning set forth in IC 8-22-3.5-3.

(e) Before a person maintaining commercial passenger aircraft that is not subject to the aircraft excise tax under IC 6-6-6.5 may claim an exemption from property taxation for the commercial passenger aircraft, the commission must adopt a resolution authorizing the exemption for the commercial passenger aircraft.

(f) After the commission adopts a resolution described in subsection (e), a person maintaining a commercial passenger aircraft that is not subject to the aircraft excise tax under IC 6-6-6.5 may claim an exemption from property taxation for the commercial passenger aircraft if the following conditions exist when the commission adopts the resolution:

(1) The person is:

(A) a tenant or subtenant of any portion of the qualified airport development project; and

(B) a current user of all or any portion of the qualified airport development project.

(2) For purposes of maintenance, the aircraft will be located in the airport development zone.

(3) If bonds have been issued, either:

(A) the pledge of allocated tax proceeds to the payment of any bonds issued under IC 8-22-3-18.1 to finance any portion of the costs of the qualified airport development project has been discharged; or

(B) any bonds to which allocated tax proceeds were pledged have been paid in full in accordance with the documents under which the bonds were issued.

If this subdivision applies, the person may not claim the exemption for a period longer than the original term of the bonds.

As added by P.L.224-2003, SEC.266.
Ind. Code § 6-7-4-9 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-9
Rate of taxation; liability to remit tax
Status: in_force

Sec. 9. (a) An excise tax, known as the electronic cigarette tax, is imposed on the retail sale of consumable material and vapor products in Indiana.

(b) The electronic cigarette tax equals thirty percent (30%) of the gross retail income received by the retail dealer for the sale.

(c) The person who acquires consumable material or vapor products in a retail transaction is liable for the tax on the transaction, and, except as otherwise incorporated in this chapter, shall pay the tax to the retail dealer as a separate added amount to the consideration in the transaction. A retail dealer that either:

(1) has a physical presence in Indiana, as described in IC 6-2.5-2-1(c); or

(2) meets the threshold in IC 6-2.5-2-1(d);

shall collect and remit the tax as an agent for the state.

(d) If the tax is not collected by the retail dealer, the consumer is responsible to remit the tax to the department. A retail dealer that is required to collect and remit tax under this chapter is jointly and severally liable for uncollected tax absent proof of exemption or payment by the purchaser.

(e) Before the fifteenth day of each month, each retail dealer liable for the collection and remittance of the tax imposed by this chapter shall:

(1) file a return with the department that includes all information required by the department including, but not limited to:

(A) the name of the retail dealer;

(B) the address of the retail dealer; and

(C) the certificate number of the retail dealer's electronic cigarette retail dealer's certificate; and

(2) pay the tax for which it is liable under this chapter for the preceding month.

All returns required to be filed and taxes required to be paid under this chapter must be made in an electronic format prescribed by the department.

(f) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration apply to the imposition and administration of the tax imposed under this section, except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter.

(g) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) who is considered a retail merchant under IC 6-2.5-4-18 for a transaction to which this chapter applies shall collect and remit electronic cigarette taxes imposed on the retail transaction.

As added by P.L.165-2021, SEC.119. Amended by P.L.118-2024, SEC.17; P.L.213-2025, SEC.90.
Ind. Code § 6-1.1-11-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-4
Exemption application not required in certain cases; transfer or change in use of property after assessment date
Status: in_force

Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the United States, the state, an agency of this state, or a political subdivision (as defined in IC 36-1-2-13). However, this subsection applies only when the property is used, and in the case of real property occupied, by the owner.

(b) The exemption application referred to in section 3 of this chapter is not required if the exempt property is a cemetery:

(1) described by IC 6-1.1-2-7; or

(2) maintained by a township executive under IC 23-14-68.

(c) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the bureau of motor vehicles commission established under IC 9-14-9.

(d) The exemption application referred to in section 3 or 3.5 of this chapter is not required if:

(1) the exempt property is:

(A) tangible property used for religious purposes described in IC 6-1.1-10-21;

(B) tangible property owned by a church or religious society used for educational purposes described in IC 6-1.1-10-16;

(C) other tangible property owned, occupied, and used by a person for educational, literary, scientific, religious, or charitable purposes described in IC 6-1.1-10-16; or

(D) other tangible property owned by a fraternity or sorority (as defined in IC 6-1.1-10-24);

(2) the exemption application referred to in section 3 or 3.5 of this chapter was filed properly at least once for a religious use under IC 6-1.1-10-21, an educational, literary, scientific, religious, or charitable use under IC 6-1.1-10-16, or use by a fraternity or sorority under IC 6-1.1-10-24; and

(3) the property continues to meet the requirements for an exemption under IC 6-1.1-10-16, IC 6-1.1-10-21, or IC 6-1.1-10-24.

(e) If, after an assessment date, an exempt property is transferred or its use is changed resulting in its ineligibility for an exemption under IC 6-1.1-10, the county assessor shall terminate the exemption for the next assessment date. However, if the property remains eligible for an exemption under IC 6-1.1-10 following the transfer or change in use, the exemption shall be left in place for that assessment date. For the following assessment date, the person that obtained the exemption or the current owner of the property, as applicable, shall, under section 3 of this chapter and except as provided in this section, file a certified application in duplicate with the county assessor of the county in which the property that is the subject of the exemption is located. In all cases, the person that obtained the exemption or the current owner of the property shall notify the county assessor for the county where the tangible property is located of the change in ownership or use in the year that the change occurs. The notice must be in the form prescribed by the department of local government finance.

(f) If the county assessor discovers that title to or use of property granted an exemption under IC 6-1.1-10 has changed, the county assessor shall notify the persons entitled to a tax statement under IC 6-1.1-22-8.1 for the property of the change in title or use and indicate that the county auditor will suspend the exemption for the property until the persons provide the county assessor with an affidavit, signed under penalties of perjury, that identifies the new owners or use of the property and indicates whether the property continues to meet the requirements for an exemption under IC 6-1.1-10. Upon receipt of the affidavit, the county assessor shall reinstate the exemption under IC 6-1.1-15-12.1. However, a claim under IC 6-1.1-26-1.1 for a refund of all or a part of a tax installment paid and any correction of error under IC 6-1.1-15-12.1 must be filed not later than three (3) years after the taxes are first due.

(g) This section shall not be construed to limit the authority of the county property tax assessment board of appeals to review the ongoing eligibility of a property for an exemption. A county property tax assessment board of appeals shall disapprove an exemption application in any year following the initial approval of the application if the property is not eligible for an exemption.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.53-1988, SEC.2; P.L.1-1990, SEC.67; P.L.2-1991, SEC.36; P.L.6-1997, SEC.38; P.L.14-2000, SEC.15; P.L.182-2009(ss), SEC.107; P.L.173-2011, SEC.3; P.L.183-2014, SEC.6; P.L.198-2016, SEC.21; P.L.86-2018, SEC.41; P.L.159-2020, SEC.15; P.L.174-2022, SEC.11.
Ind. Code § 6-9-75-1 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-1
Application
Status: in_force

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

(b) The:

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

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

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

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

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-1.1-20-1.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.3
"Lease"
Status: in_force

Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3.

As added by P.L.25-1995, SEC.42. Amended by P.L.2-2006, SEC.53; P.L.146-2008, SEC.189.
Ind. Code § 6-3.1-40.9-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-14
Information concerning the credit on the department website
Status: in_force

Sec. 14. The department, on a website used by the department to provide information to the public, shall provide the following information:

(1) The application for the credit provided in this chapter.

(2) A timeline for receiving the credit provided in this chapter.

(3) The total amount of credits awarded under this chapter during the current state fiscal year.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-6-5.1-15 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-15
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.1; P.L.149-2015, SEC.19; P.L.198-2016, SEC.40. Repealed by P.L.256-2017, SEC.56.
Ind. Code § 6-3.1-11-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-14
"Vacant"
Status: in_force

Sec. 14. As used in this chapter, "vacant" means with respect to a plant that at least seventy-five percent (75%) of the plant placed in service is not used to carry on production, manufacturing, assembly, processing, refining, finishing, or warehousing of tangible personal property.

As added by P.L.379-1987(ss), SEC.11.
Ind. Code § 6-3.5-11-13 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-13
Collection by bureau of motor vehicles or department of state revenue; remittance; report
Status: in_force

Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall:

(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and

(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;

in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.

(b) If the wheel tax for a commercial vehicle is collected directly by the department, the commissioner of the department shall:

(1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the appropriate municipality; and

(2) file a wheel tax collections report with the fiscal officer of the appropriate municipality;

in the same manner and at the same time that a branch office manager is required to remit and report under section 12 of this chapter.

As added by P.L.146-2016, SEC.12.
Ind. Code § 6-3-3-6 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-6
Repealed
Status: repealed

Formerly: Acts 1973, P.L.50, SEC.2. As amended by Acts 1980, P.L.54, SEC.3. Repealed by Acts 1981, P.L.25, SEC.9.
Ind. Code § 6-1.1-15-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-1.5
Authorization to enter into agreements to waive review of an assessment in an allocation area during the term of bonds or lease obligations payable from allocated property taxes
Status: in_force

Sec. 1.5. (a) As used in this section, "allocation area" refers to an area that is established under the authority of any of the following statutes and in which tax increment revenues are collected:

(1) IC 6-1.1-39.

(2) IC 8-22-3.5.

(3) IC 36-7-14.

(4) IC 36-7-14.5.

(5) IC 36-7-15.1.

(6) IC 36-7-30.

(7) IC 36-7-30.5.

(8) IC 36-7-32.

(b) A taxpayer may enter into a written agreement with an entity that is authorized to establish an allocation area in which the taxpayer waives review of any assessment of the taxpayer's tangible property that is located in an allocation area for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution. An agreement described in this subsection may precede the establishment of the allocation area or the determination to issue bonds or enter into leases payable from the allocated property taxes.

(c) If a taxpayer enters into a written agreement described in subsection (b) with an entity that is authorized to establish an allocation area with respect to tangible property located in a particular allocation area, the taxpayer may not:

(1) obtain a review by the county board of a county or township official's assessment of the tangible property;

(2) obtain a review by the Indiana board of the county or township official's assessment of the tangible property; or

(3) obtain judicial review of the county or township official's assessment of the tangible property;

for an assessment date that occurs during the term of any specified bond or lease obligations that are payable from property taxes in accordance with an allocation provision for the allocation area and any applicable statute, ordinance, or resolution.

As added by P.L.249-2015, SEC.13.
Ind. Code § 6-6-9-2 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-2
"Gross retail income" defined
Status: in_force

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-1.1-10-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-32
Certain exempt property under control of executor
Status: in_force

Sec. 32. Tangible property is exempt from property taxation if it:

(1) is under the control of an executor;

(2) is to pass, under the terms of a will, to a municipal corporation or to a literary, scientific, benevolent, religious, or charitable institution; and

(3) would be exempt from property taxation if it had already been distributed to the devisee or legatee.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(10).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-4-0.3 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-0.3
Legalization of pledges and mortgages of revenues before March 5, 1988
Status: in_force

Sec. 0.3. A pledge or mortgage of innkeeper's tax revenues or property made before March 5, 1988, by Monroe County or the Monroe County convention and visitor commission to secure any obligations of the county is legalized and validated.

As added by P.L.220-2011, SEC.166.
Ind. Code § 6-4.1-9-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-6
State and county tax allocation amounts; deposit of interest or penalties in state general fund
Status: in_force

Sec. 6. (a) The department of state revenue shall distribute inheritance taxes collected as the result of the death of a resident decedent as follows:

(1) The department shall retain ninety-two percent (92%) of the taxes collected for deposit in the state general fund.

(2) The department shall retain any interest or penalties collected by the department for deposit in the state general fund.

(3) Subject to subsection (b), the department shall distribute eight percent (8%) of the taxes collected to the county treasurer of the county in which the resident decedent lived at the time of the resident decedent's death for deposit in the county general fund.

(b) In a county having a consolidated city, the amount due the county under this section shall be transferred to the general fund of the consolidated city.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.24; Acts 1981, P.L.11, SEC.33; P.L.86-1995, SEC.8; P.L.190-2016, SEC.26; P.L.79-2017, SEC.43.
Ind. Code § 6-6-2.5-13.1 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-13.1
"Import verification number"
Status: in_force

Sec. 13.1. As used in this chapter, "import verification number" means the number assigned by the department, or the department's designee or appointee, with respect to a single transport truck delivery into Indiana from another state upon request for an assigned number by a licensed importer or transporter carrying undyed or unmarked special fuel, or both, into Indiana for the account of a licensed importer.

As added by P.L.18-1994, SEC.12. Amended by P.L.85-1995, SEC.15.
Ind. Code § 6-1.1-20-3.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.9
Eligibility to vote on public question
Status: in_force

Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question.

As added by P.L.109-2021, SEC.75.
Ind. Code § 6-1.1-8-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-25
Assessment of distributable property
Status: in_force

Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date of that year is owned or used by a public utility company. The department of local government finance shall determine the assessed value of distributable property. The department of local government finance shall equalize its assessments of distributable property in the same manner that it equalizes assessments of tangible property under IC 6-1.1-14.

(b) The department of local government finance shall distribute the assessed valuation of definite-situs distributable property to the taxing district in which the property is located. Except as provided in section 35 of this chapter, the department of local government finance shall apportion and distribute the assessed valuation of indefinite-situs distributable property in the manner prescribed in sections 6 through 18 of this chapter. However, this subsection does not apply to that distributable property which is taxed under section 35 of this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-2 part; 6-1-44-10 part; 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.5; Acts 1981, P.L.67, SEC.1; P.L.24-1986, SEC.12; P.L.6-1997, SEC.32; P.L.90-2002, SEC.76.
Ind. Code § 6-9-46-4 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-4
Rate
Status: in_force

Sec. 4. The performing arts center admissions tax equals one dollar ($1) for each admission described in section 3 of this chapter.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-1.1-18-34.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-34.5
Maximum property tax levy in Knox Township in Jay County
Status: in_force

Sec. 34.5. (a) This section applies only to Knox Township in Jay County.

(b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2024, submit a petition to the department of local government finance requesting an increase in the township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025.

(c) Before the fiscal body of the township may approve a petition under subsection (b), the fiscal body of the township shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:

(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.

(2) A statement that a portion of the proposed increase will be a permanent increase to the township's maximum permissible ad valorem property tax levy.

(3) The estimated effect of the proposed increase on taxpayers.

After the fiscal body approves the petition, the township shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the township is also located.

(d) If the executive of the township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025 by twenty-nine thousand dollars ($29,000).

(e) Of the adjustment amount under subsection (d), fourteen thousand dollars ($14,000) is a temporary, one (1) time increase to the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5. The township's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2025, including only fifteen thousand dollars ($15,000) of the adjustment amount under subsection (d), shall be used in the determination of the township's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxes first due and payable in 2026 and thereafter.

(f) This section expires June 30, 2029.

As added by P.L.156-2024, SEC.15.
Ind. Code § 6-3.5-4-9 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-9
Collections; remittance; report
Status: in_force

Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau shall remit the surtax to the county treasurer of the county that imposed the surtax. Concurrently with the remittance, the bureau shall file a surtax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.149-2015, SEC.3; P.L.111-2021, SEC.2.
Ind. Code § 6-8.1-12-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 12 / Section 6-8.1-12-3
Mandatory program projects
Status: in_force

Sec. 3. The program must include the following projects:

(1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.

(2) Communications with taxpayers described in section 2(1) of this chapter that explain in simplified terms the duties of the taxpayer and the most common areas of noncompliance by this group of taxpayers.

(3) Participation in small business seminars and similar programs organized by state and local agencies.

(4) Review and revision of taxpayer educational materials produced by the department to identify the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter.

(5) Implementation of a continuing education program for employees of the department, including the following:

(A) The application of new legislation and rules to taxpayer activities.

(B) Areas of recurring taxpayer noncompliance.

(C) Areas of inconsistent administration by the department.

As added by P.L.332-1989(ss), SEC.38.
Ind. Code § 6-1.1-41-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-4
Submission of proposal to department of local government finance; certification
Status: in_force

Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance:

(1) before August 2 of that year, for years before 2018; and

(2) before June 1 of that year, for years after 2017.

(b) Subject to subsections (c) and (d), the department of local government finance shall certify to the political subdivision during the certification process under IC 6-1.1-17-16 that the proposal has a property tax rate that does not exceed the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter. If the proposal has a property tax rate that exceeds the maximum property tax rate allowed by the applicable statute described in section 1 of this chapter, the department of local government finance shall certify the proposal at a rate equal to the maximum property tax rate allowed by the applicable statute under section 1 of this chapter.

(c) The department of local government finance may not decline to certify a proposal under subsection (b) unless the political subdivision fails to submit the proposal before the date described in subsection (a).

(d) If a petition is filed pursuant to section 6 of this chapter, the department of local government finance may not certify a proposal under subsection (b) until:

(1) a hearing has been conducted under section 7 of this chapter; and

(2) a final determination has been made on the petition under section 9 of this chapter.

If section 9 of this chapter applies, the department of local government finance may decline to certify the proposal.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.275; P.L.184-2016, SEC.21; P.L.38-2021, SEC.40; P.L.157-2026, SEC.93.
Ind. Code § 6-3.1-26-8.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-8.5
"Logistics investment"
Status: in_force

Sec. 8.5. For purposes of this chapter, a "logistics investment" means an expenditure for one (1) or more of the following purposes:

(1) Making an improvement to real property located in Indiana that is related to constructing a new, or modernizing an existing, transportation or logistical distribution facility.

(2) Improving the transportation of goods on Indiana highways, limited to the following:

(A) Upgrading terminal facilities that serve tractors (as defined in IC 9-13-2-180) and semitrailers (as defined in IC 9-13-2-164).

(B) Improving paved access to terminal facilities.

(C) Adding new maintenance areas.

(D) Purchasing new shop equipment having a useful life of at least five (5) years, such as diagnostic equipment, oil delivery systems, air compressors, and truck lifts.

(3) Improving the transportation of goods by rail, limited to the following:

(A) Upgrading or building mainline, secondary, yard, and spur trackage.

(B) Upgrading or replacing bridges to obtain higher load bearing capability.

(C) Upgrading or replacing grade crossings to increase visibility for motorists, including improvements to roadway surfaces, signage and traffic signals, and signal system upgrades and replacements to meet Federal Railroad Administration Positive Train Control regulations.

(D) Upgrading fueling facilities, including upgrading fueling and sanding locomotives or tanks, pumps, piping, containment areas, track pans, lighting, and security.

(E) Upgrading team track facilities, including railroad owned warehouses, loading docks, and transfer stations for loading and unloading freight.

(F) Upgrading shop facilities, including upgrading structures, inspection pits, drop pits, cranes, employee fall protection, lighting, climate control, and break rooms.

(G) Upgrading or building passing lines or automated switches on a rail line.

(4) Improving the transportation of goods by water, limited to the following:

(A) Upgrading or replacing a permanent waterside dock.

(B) Upgrading or building a new terminal facility that serves waterborne transportation.

(C) Improving paved access to a waterborne terminal facility.

(D) Purchasing new equipment having a useful life of at least five (5) years, including diagnostic equipment, an oil delivery system, an air compressor, or a barge lift.

(5) Improving the transportation of goods by air, limited to the following:

(A) Upgrading or building a new cargo building, apron, hangar, warehouse facility, freight forwarding facility, cross-dock distribution facility, or aircraft maintenance facility.

(B) Improving paved access to a terminal or cargo facility.

(C) Upgrading a fueling facility.

(6) Improving warehousing and logistical capabilities, limited to the following:

(A) Upgrading warehousing facilities, including upgrading loading dock doors and loading dock plates, fueling equipment, fueling installations, or dolly drop pads for trailers.

(B) Improving logistical distribution by purchasing new equipment, limited to the following:

(i) Picking modules (systems of racks, conveyors, and controllers).

(ii) Racking equipment.

(iii) Warehouse management systems, including scanning or coding equipment.

(iv) Security equipment.

(v) Temperature control and monitoring equipment.

(vi) Dock levelers and pallet levelers and inverters.

(vii) Conveyors and related controllers, scales, and like equipment.

(viii) Packaging equipment.

(ix) Moving, separating, sorting, and picking equipment.

A logistics investment does not include an expenditure for maintenance expenses.

As added by P.L.288-2013, SEC.52. Amended by P.L.250-2015, SEC.31.
Ind. Code § 6-8.1-15-18 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-18
Correction of erroneous data by department
Status: in_force

Sec. 18. (a) The department may determine that the address used for purposes of determining the taxing jurisdictions to which taxes, charges, or fees for mobile telecommunications service are remitted does not meet the definition of "place of primary use" in this chapter and give binding notice to the home service provider to change the place of primary use on a prospective basis from the date of notice of determination. Before the department gives a notice of determination, the customer must be given an opportunity to demonstrate in accordance with department rules and administrative procedures that the address is the customer's place of primary use.

(b) The department may determine that the assignment of a taxing jurisdiction by a home service provider under section 16 of this chapter does not reflect the correct taxing jurisdiction and give binding notice to the home service provider to change the assignment on a prospective basis from the date of notice of determination. The home service provider must be given an opportunity to demonstrate in accordance with department rules and administrative procedures that the assignment reflects the correct taxing jurisdiction.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-9-69-3 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

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

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-1.1-49-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-11
Expiration of chapter
Status: in_force

Sec. 11. This chapter expires January 1, 2029.

As added by P.L.95-2023, SEC.1. Amended by P.L.114-2026, SEC.4.
Ind. Code § 6-1.1-35.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-1
Conduct and administration of programs
Status: in_force

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

(1) conduct an assessor-appraiser examination and certification program for level one and level two certifications; and

(2) administer a level three assessor-appraiser certification program.

The department shall design and implement the programs in a manner that maximizes the number of certified assessor-appraisers involved in the assessment process.

[Pre-Local Government Recodification Citation: 17-4-27.8-1.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.90-2002, SEC.253; P.L.1-2004, SEC.43 and P.L.23-2004, SEC.46; P.L.219-2007, SEC.75.
Ind. Code § 6-5.5-1-10 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-10
"Gross income"
Status: in_force

Sec. 10. "Gross income" means gross income (as defined in Section 61 of the Internal Revenue Code) for federal income tax purposes.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-4.1-1-10 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-10
"Probate court"
Status: in_force

Sec. 10. "Probate court" means a court of this state which has jurisdiction over probate matters.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-5.5-6-7 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-7
Forms; certification of truth of information
Status: in_force

Sec. 7. A return required by this chapter and other information that is reasonably requested by the department must be on the forms that are prescribed by the department. The taxpayer or other person, corporation, or entity, when required by the department, shall certify under penalties of perjury to the truth of all information on the return or other document.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-8-12.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-12.5
Repealed
Status: repealed

As added by Acts 1981, P.L.66, SEC.3. Amended by Acts 1982, P.L.59, SEC.2; Acts 1982, P.L.43, SEC.2. Repealed by P.L.59-1985, SEC.37.
Ind. Code § 6-6-9.7-4 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-4
"Person" defined
Status: in_force

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-1.1-25-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-6
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.16. Repealed by P.L.83-1989, SEC.18.
Ind. Code § 6-8-1-12 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-12
Duties of department
Status: in_force

Sec. 12. The department shall administer the tax imposed under this chapter. Any forms, returns, or reports required to be filed under this chapter shall contain the information as the department may reasonably require for the administration of this chapter.

Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, P.L.61, SEC.14; P.L.109-1988, SEC.15; P.L.128-2026, SEC.62.
Ind. Code § 6-1.1-21.2-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-8
"Special fund"
Status: in_force

Sec. 8. As used in this chapter, "special fund" means:

(1) the special funds referred to in IC 6-1.1-39-5;

(2) the special funds referred to in IC 8-22-3.5-9(e);

(3) the allocation fund referred to in IC 36-7-14-39(b)(4);

(4) the allocation fund referred to in IC 36-7-14.5-12.5(d);

(5) the special fund referred to in IC 36-7-15.1-26(b)(3);

(6) the special fund referred to in IC 36-7-15.1-53(b)(3);

(7) the allocation fund referred to in IC 36-7-30-25(b)(3); or

(8) the allocation fund referred to in IC 36-7-30.5-30(b)(3).

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.237; P.L.203-2011, SEC.2; P.L.236-2023, SEC.40.
Ind. Code § 6-9-54-5 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-5
Rate of tax
Status: in_force

Sec. 5. The city food and beverage tax rate may not exceed one percent (1%) of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-1.1-20.6-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-1
Repealed
Status: repealed

As added by P.L.246-2005, SEC.62. Repealed by P.L.146-2008, SEC.811.
Ind. Code § 6-3-2-26 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-26
Deduction for contributions to a regional development authority infrastructure fund
Status: in_force

Sec. 26. (a) This section applies only to taxable years beginning after December 31, 2017.

(b) As used in this section, "fund" refers to the regional development authority infrastructure fund established by IC 36-9-43-9.

(c) Each taxable year, a taxpayer that has made a contribution or gift to the fund is entitled to a deduction from the taxpayer's adjusted gross income for the taxable year in an amount equal to the amount of the federal income tax deduction allowable to the entity under Section 170 of the Internal Revenue Code for the taxable year for the taxpayer's contribution or gift to the fund.

(d) The deduction provided by subsection (c) for a taxable year may apply to a contribution or a gift to the fund that was made in a different taxable year.

(e) If a pass through entity that makes a contribution or gift to the fund is entitled to the deduction provided by subsection (c) for a taxable year, a shareholder, partner, fiduciary, or member of the pass through entity is entitled to an adjusted gross income tax deduction equal to:

(1) the adjusted gross income tax deduction computed for the pass through entity for the taxable year; multiplied by

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

As added by P.L.229-2017, SEC.30.
Ind. Code § 6-9-32-2 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

(1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and

(2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1.

As added by P.L.3-1999, SEC.1.
Ind. Code § 6-1.1-23.9-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.9 / Section 6-1.1-23.9-2
"Necessary repairs"
Status: in_force

Sec. 2. "Necessary repairs" means repairs or abatements of a vacant or abandoned property that are determined by an enforcement authority to be necessary under IC 36-7-9.

As added by P.L.99-2018, SEC.1.
Ind. Code § 6-3.6-1-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-1
Purpose; effective date of article; procedures for transition
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. 1. (a) The purpose of this article is to consolidate and simplify the various local income tax laws (referred to as a "former tax" in this article) that are in effect on May 1, 2016, into a uniform law that transitions each county from the former taxes to the tax governed by this article.

(b) Notwithstanding the effective date of the repeal of the former tax laws on January 1, 2017, an adopting body may not adopt any ordinances under a former tax after June 30, 2016. In addition, notwithstanding the effective date of this article being July 1, 2015, an adopting body may not take any action under this article before July 1, 2016.

(c) To carry out the transition, the office of management and budget, along with the appropriate state agencies and in cooperation with each county, shall do the following:

(1) Document all terms, conditions, limitations, and obligations that exist under the former taxes.

(2) Categorize the tax rate under the former taxes into the appropriate tax rate or rates under this article to provide revenue for all the same purposes for which revenue under a former tax was used in 2016, except to the extent required under this article and to the extent that an adopting body takes action under this article after June 30, 2016, to change the purposes and allocation of the revenue as permitted under this article. Matching the purposes of a former tax to the purposes under this article, including the apportionment, allocation, and distribution of revenue under this article shall be accomplished by using the best information available. These purposes include, but are not limited to, one (1) or more of the following:

(A) Property tax credits using the options set forth in IC 6-3.6-5. This categorization is limited to former tax rates that were dedicated to providing credits against property taxes under IC 6-3.5-1.1-26 (repealed), IC 6-3.5-6 (repealed), or IC 6-3.5-7 (repealed).

(B) School corporation distributions and additional revenue. All former tax rates not used for a specified project or categorized under clause (A) shall be categorized under IC 6-3.6-6 using the former tax rates or dollar amounts that were dedicated for school corporation distributions, public safety, economic development, and certified shares.

(C) A special purpose project (IC 6-3.6-7) using the former tax rate that was dedicated to the project.

(d) The transition under this article shall be completed by August 1, 2016, for purposes of local government budgets for 2017 and for purposes of the distribution and allocation of revenue under this article after December 31, 2016.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.39; P.L.130-2018, SEC.28.
Ind. Code § 6-6-5.1-9 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-9
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.50.
Ind. Code § 6-3-2-30 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-30
Deduction for qualified production property; recapture
Status: in_force

Sec. 30. (a) For purposes of this section, "qualified production property" has the meaning provided in Section 168(n)(2) of the Internal Revenue Code.

(b) Except as otherwise provided in this section, if a taxpayer makes an election to claim the special depreciation allowance under Section 168(n) of the Internal Revenue Code with regard to qualified production property used by the taxpayer and placed in service during the current taxable year or a previous taxable year, the taxpayer shall add or subtract the amount required to make the taxpayer's adjusted gross income (as defined in IC 6-3-1-3.5 or IC 6-5.5-1-2) equal to the amount of adjusted gross income determined as if an election had not been made under Section 168(n) of the Internal Revenue Code.

(c) If a taxpayer:

(1) makes an election under Section 168(n) of the Internal Revenue Code to claim the special depreciation allowance under that section; and

(2) the taxpayer is considered to have elected to not claim other special depreciation allowances under Section 168 of the Internal Revenue Code as a result of that election;

the taxpayer will be considered to have made an election to not claim the special depreciation allowances described in subdivision (2) for purposes of computing adjusted gross income under this article or IC 6-5.5.

(d) If a taxpayer is subject to recapture of the special depreciation allowance pursuant to Section 168(n)(5) of the Internal Revenue Code, the taxpayer:

(1) will be considered to have made an election under Section 168(n) of the Internal Revenue Code;

(2) will be considered for purposes of this article and IC 6-5.5 to have disposed of the qualified production property on the date specified in Section 168(n)(5) of the Internal Revenue Code and shall report any income from the property for that taxable year, subject to the modifications required under this section; and

(3) will be required to report any depreciation, gain, or loss from the qualified production property after the recapture of the special depreciation allowance in the same manner as otherwise provided by the Internal Revenue Code.

As added by P.L.128-2026, SEC.10.
Ind. Code § 6-8.1-8-8.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-8.5
Enforceability of judgment arising from tax warrant
Status: in_force

Sec. 8.5. (a) For purposes of this chapter, a judgment arising from a tax warrant is enforceable in the same manner as any judgment issued by a court of general jurisdiction.

(b) The department may initiate proceedings supplementary to execution in any court of general jurisdiction in a county in which a judgment arising from a tax warrant has been recorded.

(c) Proceedings supplementary to execution on a judgment arising from a tax warrant must be initiated and maintained under the applicable rules of the selected court and under the provisions of IC 34-55-8 that do not conflict with this chapter.

As added by P.L.129-2001, SEC.27.
Ind. Code § 6-3.1-29-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-10
"Qualified investment"
Status: in_force

Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for:

(1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and

(2) transmission equipment and other real and personal property located at the site of an integrated coal gasification powerplant or a fluidized bed combustion technology that is employed specifically to serve the integrated coal gasification powerplant or fluidized bed combustion technology.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.11.
Ind. Code § 6-3.1-40-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-11
Maximum amount of credits allowed; exception
Status: in_force

Sec. 11. (a) Subject to subsection (b), the total amount of tax credits awarded under this chapter may not exceed ten million dollars ($10,000,000) in the state fiscal year beginning July 1, 2025, and ending June 30, 2026, and in each state fiscal year thereafter.

(b) For a taxable year beginning after December 31, 2024, and before January 1, 2026, only that part of a taxpayer's tax credit that is attributable to the period of time beginning after June 30, 2025, and before January 1, 2026, is subject to the maximum amount provided in subsection (a).

As added by P.L.230-2025, SEC.78.
Ind. Code § 6-9-17-4 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-4
Convention and visitor promotion fund
Status: in_force

Sec. 4. When the 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 encourage conventions and visitors within the county.

As added by Acts 1982, P.L.68, SEC.1.
Ind. Code § 6-1.1-23.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-7
Payment before sale at auction
Status: in_force

Sec. 7. If a taxpayer:

(1) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or

(2) enters into an agreement with the county treasurer under section 6 of this chapter;

before the mobile home is sold at auction under section 15 of this chapter, the county treasurer shall remove the corresponding entry for that taxpayer and mobile home from the tentative auction list under section 4 of this chapter or, if a judgment has already been obtained under section 14 of this chapter, withdraw the taxpayer's mobile home from the auction to be conducted under section 15 of this chapter.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-9-26-14 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-14
Repeal of ordinance
Status: in_force

Sec. 14. If no obligations are outstanding, the county fiscal body may repeal the ordinance adopted under section 3 of this chapter imposing the tax before December 1 in any year.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-7-3-6 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-6
Amount of tax; determination by gram weight; substance in possession
Status: in_force

Sec. 6. (a) The amount of the controlled substance excise tax is determined by:

(1) the weight of the controlled substance; or

(2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form.

(b) The amount of controlled substance excise tax is as follows:

(1) On each gram of a schedule I, II, or III controlled substance, except marijuana, forty dollars ($40) for each gram and a proportionate amount for each fraction of a gram.

(2) On each gram of marijuana, three dollars and fifty cents ($3.50) for each gram and a proportionate amount for each fraction of a gram.

(3) On each pill, capsule, hit, rock, or dosage of a schedule I, II, or III controlled substance, forty dollars ($40).

(4) On each gram of a schedule IV controlled substance, twenty dollars ($20) for each gram and a proportionate amount for each fraction of a gram.

(5) On each pill, capsule, hit, rock, or dosage of a schedule IV controlled substance, twenty dollars ($20).

(6) On each gram of a schedule V controlled substance, ten dollars ($10) for each gram and a proportionate amount for each fraction of a gram.

(7) On each pill, capsule, hit, rock, or dosage of a schedule V controlled substance, ten dollars ($10).

(c) A gram of a controlled substance is measured by the weight of the substance in possession whether pure, impure, or diluted. A quantity of a controlled substance is diluted if the substance consists of a detectable quantity of pure controlled substance and any excipient, fillers, or waste.

As added by P.L.50-1992, SEC.1. Amended by P.L.65-1996, SEC.2.
Ind. Code § 6-3.6-2-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-7
"Civil taxing unit"
Status: in_force

Sec. 7. "Civil taxing unit" means any entity having the power to impose ad valorem property taxes except a school corporation. The term does not include a solid waste management district that is not entitled to a distribution under IC 6-3.6-6. However, in the case of a consolidated city, the term "civil taxing unit" includes the consolidated city and all special taxing districts, all special service districts, and all entities whose budgets and property tax levies are subject to review under IC 36-3-6-9.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-17-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-7
Multiple county political subdivision; filing budget, tax levy, and tax rate
Status: in_force

Sec. 7. If the boundaries of a political subdivision cross one (1) or more county lines, the budget, tax levy, and tax rate fixed by the political subdivision shall be filed with the county auditor of each affected county in the manner prescribed in section 5 or 5.6 of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-46-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.7; P.L.178-2001, SEC.4; P.L.224-2007, SEC.9; P.L.146-2008, SEC.152; P.L.257-2019, SEC.38.
Ind. Code § 6-1.1-18.5-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-30
Expired
Status: repealed

As added by P.L.174-2022, SEC.40. Expired 6-30-2026 by P.L.174-2022, SEC.40.
Ind. Code § 6-3.6-7-26 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-26
Additional rate for courthouse in a county that is subject to a federal court order and required to comply with the Americans with Disabilities Act; uses
Status: in_force

Sec. 26. (a) This section applies to a county that:

(1) operates a courthouse that is subject to an order that:

(A) is issued by a federal district court;

(B) applies to an action commenced before January 1, 2003; and

(C) requires the county to comply with the federal Americans with Disabilities Act; and

(2) has insufficient revenues to finance the construction, acquisition, improvement, renovation, equipping, and operation of the courthouse facilities and related facilities.

(b) A county described in this section possesses unique fiscal challenges in financing, renovating, equipping, and operating the county courthouse facilities and related facilities because the county consistently has one (1) of the highest unemployment rates in Indiana. Maintaining low property tax rates is essential to economic development in the county. The use of a tax under this section for the purposes of this section promotes these purposes.

(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following:

(1) Twenty-five hundredths percent (0.25%).

(2) The rate necessary to carry out the purposes described in this section.

(d) Revenue from a tax under this section may be used only for the following purposes:

(1) To finance, construct, acquire, improve, renovate, equip, or operate the county courthouse or related facilities.

(2) To repay bonds issued or leases entered into for constructing, acquiring, improving, renovating, equipping, or operating the county courthouse or related facilities.

(3) To pay for economic development projects described in the county's capital improvement plan.

(e) Funds accumulated from a tax under this section or any other revenues of the county may be deposited into a nonreverting fund of the county to be used for operating costs of the courthouse facilities, juvenile detention facilities, or related facilities.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-10.5-10 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-10
Powers of commission; payment of commission expenses
Status: in_force

Sec. 10. (a) A commission created under section 9 of this chapter 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 described in subdivision (6);

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 8(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter, to any Indiana nonprofit corporation to promote and encourage conventions, tourism, or economic development 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 8(a) of this chapter or from money transferred from that fund to the commission's treasurer under section 8(b) of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation described in subsection (a)(6), and submit the budget to the county fiscal body for review and approval. An expenditure may not be made under this chapter unless the expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

As added by P.L.172-2011, SEC.106.
Ind. Code § 6-3.1-45-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-2
"Department"
Status: in_force

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

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-2.5-15-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-8
"Owner"
Status: in_force

Sec. 8. As used in this chapter, "owner" means an entity holding fee title to a facility. The term also includes an affiliate of an owner.

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-1.1-45-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-3.5
"District business"
Status: in_force

Sec. 3.5. "District business" has the meaning set forth in IC 5-28-15.5-1.

As added by P.L.238-2017, SEC.10.
Ind. Code § 6-9-45.5-9 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-9
Application of food and beverage tax
Status: in_force

Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 of this chapter applies to any 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 a historic hotels resort; and

(3) by a retail merchant for consideration.

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

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

(2) 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

(3) 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.255-2015, SEC.61.
Ind. Code § 6-6-11-28 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-28
Enforcement; lessors of dockage space, slips, or storage space; information
Status: in_force

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter.

(b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the person's leasing business to any law enforcement officer who requests the information for purposes of enforcing this chapter.

As added by P.L.98-1989, SEC.1.
Ind. Code § 6-1.1-35.5-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-9
Repealed
Status: repealed

As added by P.L.62-1983, SEC.5. Amended by P.L.6-1997, SEC.123; P.L.90-2002, SEC.258. Repealed by P.L.146-2008, SEC.802.
Ind. Code § 6-1.1-12-42 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-42
Statewide property tax deduction for inventory
Status: in_force

Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application of any deductions or adjustments that apply by statute or rule to the assessment of inventory, other than the deduction established in subsection (c).

(b) As used in this section, "inventory" has the meaning set forth in IC 6-1.1-3-11 (repealed).

(c) A taxpayer is entitled to a deduction from assessed value equal to one hundred percent (100%) of the taxpayer's assessed value of inventory for assessments made in 2006 for property taxes first due and payable in 2007.

(d) A taxpayer is not required to file an application to qualify for the deduction established by this section.

(e) The department of local government finance shall incorporate the deduction established by this section in the personal property return form to be used each year for filing under IC 6-1.1-3-7 or IC 6-1.1-3-7.5 to permit the taxpayer to enter the deduction on the form. If a taxpayer fails to enter the deduction on the form, the township assessor, or the county assessor if there is no township assessor for the township, shall:

(1) determine the amount of the deduction; and

(2) within the period established in IC 6-1.1-16-1, issue a notice of assessment to the taxpayer that reflects the application of the deduction to the inventory assessment.

(f) The deduction established by this section must be applied to any inventory assessment made by:

(1) an assessing official;

(2) a county property tax assessment board of appeals; or

(3) the department of local government finance.

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

(h) This section expires January 1, 2027.

As added by P.L.192-2002(ss), SEC.34. Amended by P.L.146-2008, SEC.119; P.L.68-2025, SEC.48.
Ind. Code § 6-1.1-42-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-16
Procedures
Status: in_force

Sec. 16. The procedures described in sections 17 through 26 of this chapter may be combined with the procedures required under sections 5 through 15 of this chapter to designate an area as a zone.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.24.
Ind. Code § 6-6-12-9 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-9
False statement; fraudulent fuel receipts; penalties
Status: in_force

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of:

(1) obtaining;

(2) attempting to obtain; or

(3) assisting any other person to obtain or attempt to obtain;

a credit under this chapter commits a Class C infraction.

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-5.1-16 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-16
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.2; P.L.149-2015, SEC.20. Repealed by P.L.256-2017, SEC.57.
Ind. Code § 6-3.1-20-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-2
"Homestead"
Status: in_force

Sec. 2. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-12-37.

As added by P.L.151-2001, SEC.5. Amended by P.L.1-2009, SEC.51.
Ind. Code § 6-1.1-42-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-5
Application for designation as brownfield revitalization zone
Status: in_force

Sec. 5. (a) A person may apply to a designating body to designate an area as a brownfield revitalization zone.

(b) An application under this section must:

(1) be submitted to the designating body before the initiation of a voluntary remediation under IC 13-25-5;

(2) include sufficient information for the designating body to declare the area a zone; and

(3) be in the form prescribed by the department of local government finance.

As added by P.L.59-1997, SEC.1. Amended by P.L.90-2002, SEC.282.
Ind. Code § 6-1.1-35.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.2 / Section 6-1.1-35.2-3
Continuing education sessions; per diem
Status: in_force

Sec. 3. (a) Each year the department of local government finance shall conduct the continuing education sessions required in the rules adopted by the department for all assessing officials and all hearing officers for the county property tax assessment board of appeals. These sessions must be conducted at the locations described in subsection (b).

(b) To ensure that all assessing officials and hearing officers have an opportunity to attend the continuing education sessions required by this section, the department of local government finance shall conduct the continuing education sessions at a minimum of four (4) separate regional locations. The department shall determine the locations of the continuing education sessions, but:

(1) at least one (1) continuing education session must be held in the northeastern part of Indiana;

(2) at least one (1) continuing education session must be held in the northwestern part of Indiana;

(3) at least one (1) continuing education session must be held in the southeastern part of Indiana; and

(4) at least one (1) continuing education session must be held in the southwestern part of Indiana.

The four (4) regional continuing education sessions may not be held in Indianapolis. However, the department of local government finance may, after the conclusion of the four (4) continuing education sessions, provide additional continuing education sessions at locations determined by the department.

(c) Any assessing official or hearing officer for the county property tax assessment board of appeals who attends required sessions is entitled to receive a mileage allowance and the per diem per session set by the department of local government finance by rule adopted under IC 4-22-2 from the county in which the official resides. However, in the case of a multiple county property tax assessment board of appeals under IC 6-1.1-28-0.1, the costs of the per diem and mileage allowance shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals. A person is entitled to a mileage allowance under this section only for travel between the person's place of work and the training session nearest to the person's place of work.

As added by P.L.24-1986, SEC.30. Amended by P.L.48-1990, SEC.3; P.L.41-1993, SEC.26; P.L.6-1997, SEC.117; P.L.198-2001, SEC.84; P.L.146-2008, SEC.282; P.L.207-2016, SEC.23.
Ind. Code § 6-6-1.1-905 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-905
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.13. Repealed by P.L.96-1989, SEC.25.
Ind. Code § 6-1.1-12-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-8
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.53, SEC.1; Acts 1980, P.L.39, SEC.8. Repealed by P.L.98-2000, SEC.30.
Ind. Code § 6-1.5-3-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 3 / Section 6-1.5-3-2
Delegation of powers
Status: in_force

Sec. 2. The Indiana board may delegate to an employee the board's powers with respect to any duty of the board.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-9-73-8 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-8-11-8 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-8
"Qualified higher deductible health plan"
Status: in_force

Sec. 8. As used in this chapter, "qualified higher deductible health plan" means a health coverage policy, certificate, or contract that:

(1) provides for the payment of eligible medical expenses that exceed a higher deductible;

(2) is purchased by an employer for the benefit of employees and dependents of employees; and

(3) is part of a medical care savings account program established under this chapter.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-7-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-9
Late payment or nonpayment; penalties
Status: in_force

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition, the mobile home and the personal property of a delinquent taxpayer shall be levied upon and sold in the same manner that a taxpayer's personal property is levied upon and sold under IC 6-1.1-23 for the non-payment of personal property taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.38.
Ind. Code § 6-1.1-20-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.1
"Controlled project"
Status: in_force

Sec. 1.1. (a) As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following:

(1) A project for which the political subdivision reasonably expects to pay:

(A) debt service; or

(B) lease rentals;

from funds other than property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3. A project is not a controlled project even though the political subdivision has pledged to levy property taxes to pay the debt service or lease rentals if those other funds are insufficient.

(2) Subject to subsection (b), a project that will not cost the political subdivision more than the lesser of the following:

(A) An amount equal to the following:

(i) In the case of an ordinance or resolution adopted before January 1, 2018, making a preliminary determination to issue bonds or enter into a lease for the project, two million dollars ($2,000,000).

(ii) In the case of an ordinance or resolution adopted after December 31, 2017, and before January 1, 2019, making a preliminary determination to issue bonds or enter into a lease for the project, five million dollars ($5,000,000).

(iii) In the case of an ordinance or resolution adopted in a calendar year after December 31, 2018, making a preliminary determination to issue bonds or enter into a lease for the project, an amount (as determined by the department of local government finance) equal to the result of the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the year multiplied by the amount determined under this clause for the preceding calendar year.

The department of local government finance shall publish the threshold determined under item (iii) in the Indiana Register under IC 4-22-7-7 not more than sixty (60) days after the date the budget agency releases the maximum levy growth quotient for the ensuing year under IC 6-1.1-18.5-2.

(B) An amount equal to the following:

(i) One percent (1%) of the total gross assessed value of property within the political subdivision on the last assessment date, if that total gross assessed value is more than one hundred million dollars ($100,000,000).

(ii) One million dollars ($1,000,000), if the total gross assessed value of property within the political subdivision on the last assessment date is not more than one hundred million dollars ($100,000,000).

(3) A project that is being refinanced for the purpose of providing gross or net present value savings to taxpayers.

(4) A project for which bonds were issued or leases were entered into before January 1, 1996, or where the state board of tax commissioners has approved the issuance of bonds or the execution of leases before January 1, 1996.

(5) A project that:

(A) is required by a court order holding that a federal law mandates the project; or

(B) is in response to a court order holding that:

(i) a federal law has been violated; and

(ii) the project is to address the deficiency or violation.

(6) A project that is in response to:

(A) a natural disaster;

(B) an accident; or

(C) an emergency;

in the political subdivision that makes a building or facility unavailable for its intended use.

(7) A project that was not a controlled project under this section as in effect on June 30, 2008, and for which:

(A) the bonds or lease for the project were issued or entered into before July 1, 2008; or

(B) the issuance of the bonds or the execution of the lease for the project was approved by the department of local government finance before July 1, 2008.

(8) A project of the Little Calumet River basin development commission for which bonds are payable from special assessments collected under IC 14-13-2-18.6.

(9) A project for engineering, land and right-of-way acquisition, construction, resurfacing, maintenance, restoration, and rehabilitation exclusively for or of:

(A) local road and street systems, including bridges that are designated as being in a local road and street system;

(B) arterial road and street systems, including bridges that are designated as being in an arterial road and street system; or

(C) any combination of local and arterial road and street systems, including designated bridges.

(b) This subsection does not apply to a project for which a public hearing to issue bonds or enter into a lease has been conducted under IC 20-26-7-37 before July 1, 2023, or to a project for which an ordinance or resolution making a preliminary determination to issue bonds or enter into a lease is adopted after June 30, 2025. If:

(1) a political subdivision's total debt service tax rate is more than forty cents ($0.40) per one hundred dollars ($100) of assessed value; and

(2) subsection (a)(1) and subsection (a)(3) through (a)(9) are not applicable;

the term includes any project to be financed by bonds or a lease, including a project that does not otherwise meet the threshold amount provided in subsection (a)(2). This subsection expires December 31, 2025. For purposes of this subsection, a political subdivision's total debt service tax rate does not include a tax rate imposed in a referendum debt service tax levy approved by voters.

(c) This subsection applies to a project for which an ordinance or resolution making a preliminary determination to issue bonds or enter into a lease is adopted after June 30, 2025. If subsection (a)(1) and subsection (a)(3) through (a)(9) are not applicable, the term includes any project to be financed by bonds or a lease, including a project that does not otherwise meet the threshold amount provided in subsection (a)(2), if:

(1) in the case of a school corporation, the school corporation's total debt service tax rate is more than forty cents ($0.40) per one hundred dollars ($100) of assessed value;

(2) in the case of a city, county, or town, the city's, county's, or town's total debt service tax rate is more than twenty-five cents ($0.25) per one hundred dollars ($100) of assessed value; or

(3) in the case of a political subdivision not described in subdivision (1) or (2), the political subdivision's total debt service tax rate is more than five cents ($0.05) per one hundred dollars ($100) of assessed value.

However, this subsection does not apply to a project for which a public hearing to issue bonds or enter into a lease has been conducted under IC 20-26-7-37 before July 1, 2025. For purposes of this subsection, a political subdivision's total debt service tax rate does not include a tax rate imposed in a referendum debt service tax levy approved by voters.

As added by P.L.25-1995, SEC.40. Amended by P.L.178-2002, SEC.30; P.L.2-2006, SEC.51; P.L.146-2008, SEC.188; P.L.106-2012, SEC.1; P.L.40-2014, SEC.5; P.L.233-2015, SEC.18; P.L.246-2017, SEC.1; P.L.60-2020, SEC.1; P.L.159-2020, SEC.40; P.L.32-2021, SEC.10; P.L.236-2023, SEC.35; P.L.239-2023, SEC.6; P.L.9-2024, SEC.170; P.L.136-2024, SEC.22; P.L.68-2025, SEC.65.
Ind. Code § 6-3.1-9-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-5
Amount of tax credits allowed
Status: in_force

Sec. 5. (a) The amount of tax credits allowed under this chapter may not exceed two million five hundred thousand dollars ($2,500,000) in the state fiscal year beginning July 1, 1997, and ending June 30, 1998, and each state fiscal year thereafter.

(b) The department shall record the time of filing of each tax return claiming the credit under section 4 of this chapter and shall approve the credit if the business firm or person otherwise qualifies for a tax credit under this chapter, in the chronological order in which the tax return claiming the credit is filed in the state fiscal year.

(c) When the total credits approved under this section equal the maximum amount allowable in any state fiscal year, no credits thereafter filed for that same fiscal year shall be approved.

As added by P.L.51-1984, SEC.1. Amended by P.L.95-1995, SEC.1; P.L.64-1997, SEC.1; P.L.124-2024, SEC.18.
Ind. Code § 6-1.1-35.7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-1
"Appraiser"
Status: in_force

Sec. 1. As used in this chapter, "appraiser" has the meaning set forth in IC 6-1.1-31.7-1.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4.
Ind. Code § 6-3.1-38.3-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-4
Eligibility requirements
Status: in_force

Sec. 4. To be eligible for the credit under this chapter, a taxpayer must employ an individual described in section 3(a) of this chapter who works at least an average of twenty (20) hours per week for the employer in a similar setting and at a rate that is comparable to other employees of the taxpayer who perform the same or similar tasks.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-9-45.6-3 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-3
"Person"
Status: in_force

Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.

As added by P.L.255-2015, SEC.62.
Ind. Code § 6-9-62-4 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-4
Applicable transactions
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-1.1-8.7-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-10
Conflict of laws
Status: in_force

Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of an industrial facility.

As added by P.L.198-2001, SEC.27.
Ind. Code § 6-3.6-7-23 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-23
Wayne County; additional rate for county jail; uses; balance transfer to county highway fund
Status: in_force

Sec. 23. (a) This section applies only to Wayne County.

(b) Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development, and the use of a tax under this section to pay any bonds issued or leases entered into to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.

(c) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed twenty-five hundredths percent (0.25%).

(d) Revenue raised from a tax under this section may be used only for the following purposes:

(1) To finance, construct, acquire, improve, renovate, or equip the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.

(2) To repay bonds issued, or leases entered into, for constructing, acquiring, improving, renovating, and equipping the county jail and related buildings and parking facilities, including costs related to the demolition of existing buildings and the acquisition of land.

(e) The tax imposed under this section may be imposed only until the later of the date on which the financing, acquisition, improvement, renovation, and equipping described in this section are completed or the date on which the last of any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping described in this section are fully paid. The term of the bonds issued (including any refunding bonds) or a lease entered into under this section may not exceed twenty (20) years.

(f) Notwithstanding any other law, funds accumulated from the tax imposed under this section after:

(1) the redemption of bonds issued; or

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

shall be transferred to the county highway fund to be used for construction, resurfacing, restoration, and rehabilitation of county highways, roads, and bridges.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-30-7.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-7.5
Duties of the corporation
Status: in_force

Sec. 7.5. The corporation shall do the following:

(1) Evaluate a taxpayer's relocation project for the taxpayer's eligibility for a tax credit under this chapter.

(2) Certify the eligibility of taxpayers that meet the requirements for a tax credit under this chapter.

(3) Determine the percentage used to calculate the amount of a tax credit under section 9 of this chapter.

(4) Certify the information required under section 12 of this chapter.

As added by P.L.288-2013, SEC.63.
Ind. Code § 6-2.5-3-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-5
Credit for payment of other taxes
Status: in_force

Sec. 5. A person is entitled to a credit against the use tax imposed on the use, storage, or consumption of a particular item of tangible personal property equal to the amount, if any, of sales tax, purchase tax, or use tax paid to another state, territory, or possession of the United States for the acquisition of that property.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.26-1985, SEC.4; P.L.335-1989(ss), SEC.3; P.L.81-2004, SEC.4.
Ind. Code § 6-1.1-4-43.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-43.5
Assessment of certain commercial property; cost approach; standard construction cost per square foot; separate account for purposes of a review
Status: in_force

Sec. 43.5. (a) This section applies to a commercial property with a structure, or a portion thereof, that:

(1) is at least one hundred thousand (100,000) square feet in area;

(2) is used for retail purposes;

(3) is occupied by a single retailer; and

(4) is assessed for the first time after December 31, 2022.

(b) This section does not apply to a property described in subsection (a) that:

(1) was vacated by the original occupant for which the property was constructed;

(2) was constructed more than five (5) years prior to the assessment date; or

(3) was substantially and adversely impacted by a change in a roadway or traffic pattern.

(c) If a single retailer leases or subleases small undivided portions of a structure, the structure shall still be considered occupied by a single retailer.

(d) For assessment dates beginning after December 31, 2022, the true tax value of a commercial property subject to this section shall be determined by application of the cost approach. In applying the cost approach, estimates of depreciation and obsolescence shall not be based on data derived from the sales comparison or income capitalization approaches. The department of local government finance shall establish a standard construction cost per square foot for the purpose of applying the cost approach to commercial property subject to this section. The department shall update the standard construction cost per square foot annually. When requesting a review of an assessment under this section, a taxpayer may present an appraisal based on the cost approach as evidence that the taxpayer's actual construction cost was lower than the department's determined standard construction cost per square foot that was used to assess the property. Notwithstanding this section, the value of the land component may be determined based on the sales comparison approach.

(e) If the entire commercial property is occupied by a single retailer as a single economic unit, the entire commercial property shall be valued under this section. If only a portion of the commercial property forms a single economic unit occupied by a single retailer, then only that portion of the commercial property shall be valued under this section.

(f) Notwithstanding subsections (c), (d), and (e), the parties to any appeal filed under IC 6-1.1-15 may enter into a written agreement to stipulate to the true tax value of the property under appeal.

(g) If a taxpayer files a notice under IC 6-1.1-15 requesting a review of the assessment of the taxpayer's commercial property that is subject to this section, the fiscal officer of the county may establish a separate account for purposes of the review. The fiscal officer shall deposit in the account the greater of the tax receipts that are attributable to:

(1) the property tax assessment that is the subject of the review minus the tax receipts attributable to the property tax assessment in the immediately prior year; or

(2) twenty-five percent (25%) of the tax receipts attributable to the property tax assessment that is the subject of the review.

Money transferred to an account is not considered miscellaneous revenue. Both the taxing units and the department of local government finance shall disregard any balance in the account in the determination of the taxing units' property tax levy, property tax rate, and budget until the calendar year in which the money is released from the account. The fiscal officer of the county, following a final determination of the review, or final judgment on an appeal if the review is appealed, shall disburse the money deposited in the account in accordance with the final determination or final judgment.

As added by P.L.54-2022, SEC.1.
Ind. Code § 6-1.1-26-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-3
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.5; P.L.198-2001, SEC.62; P.L.219-2007, SEC.70. Repealed by P.L.232-2017, SEC.30.
Ind. Code § 6-2.5-5-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-17
Newspapers
Status: in_force

Sec. 17. Sales of newspapers are exempt from the state gross retail tax.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-6-2.5-24 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-24
"Terminal"
Status: in_force

Sec. 24. As used in this chapter, "terminal" means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.20.
Ind. Code § 6-3-2-5.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-5.5
Repealed
Status: repealed

As added by Acts 1979, P.L.69, SEC.1. Repealed by Acts 1980, P.L.54, SEC.9.
Ind. Code § 6-1.1-51-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-5
"Business entity"
Status: in_force

Sec. 5. As used in this chapter, "business entity" refers to a corporation (as defined in IC 6-3-1-10) or partnership (as defined in IC 6-3-1-19).

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-8.1-18-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-10
Rules
Status: in_force

Sec. 10. The department may adopt rules under IC 4-22-2 for the administration and enforcement of this chapter.

As added by P.L.97-2021, SEC.2. Amended by P.L.93-2024, SEC.60.
Ind. Code § 6-1.1-10-29.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-29.5
Repealed
Status: repealed

Formerly: Acts 1975, P.L.51, SEC.1. As amended by Acts 1981, P.L.63, SEC.3; P.L.41-1984, SEC.3; P.L.58-1986, SEC.2; P.L.46-1996, SEC.2; P.L.192-2002(ss), SEC.31. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-9-37-4 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-4
Convention, visitor, and tourism promotion fund; uses
Status: in_force

Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in this fund all amounts the treasurer receives under this chapter.

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 5 of this chapter if the commission submits a written request for the transfer.

(c) Subject to subsection (e), money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended:

(1) to promote and encourage conventions, visitors, and tourism within the county; and

(2) for the development of a county park, a county fairground, or a county promotion.

Expenditures under subdivision (1) may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 1997, the county issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3, the county shall continue to expend money from the fund for that purpose until the bond is paid.

(e) Tax revenues attributable to a tax rate that exceeds five percent (5%) must be divided equally between the expenditures authorized under subsection (c)(1) and (c)(2).

As added by P.L.214-2005, SEC.46.
Ind. Code § 6-3.6-7-0.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-0.5
Limitation on imposition of tax rate
Status: in_force

Effective 1-1-2029.

Sec. 0.5. For taxable years beginning after December 31, 2028, a tax rate imposed by a county under this chapter may be imposed on a local taxpayer only if the county could impose the tax rates in IC 6-3.6-6-2(b)(1) through IC 6-3.6-6-2(b)(3) on the local taxpayer.

As added by P.L.157-2026, SEC.134.
Ind. Code § 6-7-2-3.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-3.5
"Taxable product"
Status: in_force

Sec. 3.5. As used in this chapter, "taxable product" means tobacco products, alternative nicotine products, or closed system cartridges, or any combination thereof.

As added by P.L.165-2021, SEC.104. Amended by P.L.137-2022, SEC.65.
Ind. Code § 6-9-68-3 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

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

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

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-8-14-2 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-2
"Qualified motorsports facility"
Status: in_force

Sec. 2. As used in this chapter, "qualified motorsports facility" has the meaning set forth in IC 5-1-17.5-14.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-9-47.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-2
Applicable definitions
Status: in_force

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

As added by P.L.254-2015, SEC.2.
Ind. Code § 6-9-58-2 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-2
Definitions
Status: in_force

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-33.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-7
Expenditure reports by political subdivision; per capita information; Internet publication
Status: in_force

Sec. 7. (a) Not later than May 1 of each calendar year, the department of local government finance shall:

(1) prepare a report that includes:

(A) each political subdivision's total amount of expenditures per person during the immediately preceding calendar year, based on the political subdivision's population determined by the most recent federal decennial census; and

(B) based on the information prepared for all political subdivisions under clause (A), the highest, lowest, median, and average amount of expenditures per person for each type of political subdivision throughout Indiana;

(2) post the report on the website maintained by the department of local government finance; and

(3) file the report:

(A) with the governor; and

(B) in an electronic format under IC 5-14-6 with the general assembly.

The report must be presented in a format that is understandable to the average individual and that permits easy comparison of the information prepared for each political subdivision under subdivision (1)(A) to the statewide information prepared for that type of political subdivision under subdivision (1)(B).

(b) The department of local government finance shall organize the report under subsection (a) to present together the information derived from each type of political subdivision.

As added by P.L.199-2005, SEC.14. Amended by P.L.236-2023, SEC.57.
Ind. Code § 6-3.6-3-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-2
Actions by ordinance or resolution; uniform documents; hearing requirements and procedures; certification
Status: in_force

Sec. 2. (a) An adopting body or, if authorized by this article, another governmental entity that is not an adopting body, may take an action under this article only by ordinance, unless this article permits the action to be taken by resolution.

(b) The department of local government finance, in consultation with the department of state revenue, may make electronically available uniform notices, ordinances, and resolutions that an adopting body or other governmental entity may use to take an action under this article.

(c) An ordinance or resolution adopted under this article must comply with the notice and hearing requirements set forth in IC 5-3-1.

(d) The department of local government finance shall prescribe the procedures to be used by the adopting body or governmental entity for submitting to the department the notice, the adopting ordinance or resolution, and the vote results on an ordinance or resolution. The department of local government finance shall notify the submitting entity within thirty (30) days after submission whether the department has received the necessary information required by the department. A final action taken by an adopting body or governmental entity under this article to impose a new tax or amend an existing tax is not effective until the department of local government finance notifies the adopting body or governmental entity that it has received the required information from the submitting entity.

(e) Not later than July 1 of each calendar year, the county auditor shall certify to the department of local government finance and to the state GIS officer which taxing units comprise each taxing district in the county.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.8; P.L.257-2019, SEC.69; P.L.159-2020, SEC.54; P.L.157-2026, SEC.112.
Ind. Code § 6-6-4.1-12 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-12
Annual permit, cab card, and emblem; exemption
Status: in_force

Sec. 12. (a) Except as provided in subsection (h) and as authorized under section 13 of this chapter, a carrier may operate a commercial motor vehicle upon the highways in Indiana only if the carrier has been issued an annual permit, cab card, and emblem under this section.

(b) Except as provided in subsection (h), the department shall issue:

(1) an annual permit; and

(2) a cab card and an emblem for each commercial motor vehicle that will be operated by the carrier upon the highways in Indiana;

to a carrier who applies for an annual permit and pays to the department an annual permit fee of twenty-five dollars ($25) not later than September 1 of the year before the annual permit is effective under subsection (c).

(c) Except as provided in subsection (h), the annual permit, cab card, and emblem are effective from January 1 of each year through December 31 of the same year. The department may extend the expiration date of the annual permit, cab card, and emblem for no more than sixty (60) days. The annual permit, each cab card, and each emblem issued to a carrier remain the property of this state and may be suspended or revoked by the department for any violation of this chapter or of the rules concerning this chapter adopted by the department under IC 4-22-2.

(d) Except as provided in subsection (h), as evidence of compliance with this section, and for the purpose of enforcement, a carrier shall display on each commercial motor vehicle an emblem when the vehicle is being operated by the carrier in Indiana. The carrier shall affix the emblem to the vehicle in the location designated by the department. The carrier shall display in each vehicle the cab card issued by the department. The carrier shall retain the original annual permit at the address shown on the annual permit. During the month of December, the carrier shall display the cab card and emblem that are valid through December 31 or a full year cab card and emblem issued to the carrier for the ensuing twelve (12) months. If the department grants an extension of the expiration date, the carrier shall continue to display the cab card and emblem upon which the extension was granted.

(e) If a commercial motor vehicle is operated by more than one (1) carrier, as evidence of compliance with this section and for purposes of enforcement each carrier shall display in the commercial motor vehicle a reproduced copy of the carrier's annual permit when the vehicle is being operated by the carrier in Indiana.

(f) A person who fails to display an emblem required by this section on a commercial motor vehicle, does not have proof in the vehicle that the annual permit has been obtained, and operates that vehicle on an Indiana highway commits a Class C infraction. Each day of operation without an emblem constitutes a separate infraction. Notwithstanding IC 34-28-5-4, a judgment of not less than one hundred dollars ($100) shall be entered for each Class C infraction under this subsection.

(g) A person who displays an altered, false, or fictitious cab card required by this section in a commercial motor vehicle, does not have proof in the vehicle that the annual permit has been obtained, and operates that vehicle on an Indiana highway commits a Class C infraction. Each day of operation with an altered, false, or fictitious cab card constitutes a separate infraction.

(h) A carrier is exempt from the requirements under subsections (a) through (d) if the carrier is exempt from the quarterly reporting requirement under section 10(b) of this chapter.

(i) A carrier that meets the requirements of section 10(c) of this chapter shall display an emblem on a vehicle that consumes alternative fuel.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.31; P.L.8-1988, SEC.6; P.L.60-1990, SEC.7; P.L.69-1991, SEC.15; P.L.1-1998, SEC.82; P.L.182-2009(ss), SEC.235; P.L.211-2023, SEC.8.
Ind. Code § 6-3.1-37.2-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-2
"Mine reclamation site"
Status: in_force

Sec. 2. As used in this chapter, "mine reclamation site" means land that has been mined using surface mining methods or underground mining methods, specifically and primarily for the removal of coal, and land contiguous to such previously mined land.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-1.1-1-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-2
"Assessment date"
Status: in_force

Sec. 2. "Assessment date" means the date on which tangible property is assessed and valued for purposes of collecting ad valorem property taxes imposed for that date. The term refers to the date specified in IC 6-1.1-2-1.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.62, SEC.1; P.L.111-2014, SEC.1.
Ind. Code § 6-1.1-7-10.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-10.4
Sale of mobile home
Status: in_force

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction.

(b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser with the permit required by section 10(d) of this chapter before the sale is consummated.

(c) The purchaser of a mobile home shall process the paperwork with the bureau of motor vehicles to transfer the title into the purchaser's name within ninety (90) days of the sale.

As added by Acts 1977, P.L.65, SEC.1. Amended by P.L.71-2015, SEC.2; P.L.198-2016, SEC.19; P.L.118-2022, SEC.2; P.L.157-2026, SEC.38.
Ind. Code § 6-9-79-9 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-9
Uses of money in fund
Status: in_force

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

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

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

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

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-3-5-3 — Indiana Code / Title 6 / Article 3 / Chapter 5 / Section 6-3-5-3
Indiana residents working in Illinois
Status: in_force

Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of the state budget committee, may enter into an agreement with the state of Illinois that establishes a methodology for determining individual income taxes paid by residents of each state to the other state and an obligation, in exchange for a like obligation on the part of Illinois, to make a payment to Illinois. The payment obligation by Indiana may not be greater than the difference between the amount of Indiana individual adjusted gross income taxes for the previous taxable year that would be collected from:

(1) Indiana residents working in Illinois if there were a reciprocity agreement between Indiana and Illinois; and

(2) Indiana residents working in Illinois and from Illinois residents working in Indiana without a reciprocity agreement between Indiana and Illinois. The amount needed to make the payment is appropriated from the state general fund.

As added by P.L.7-1999, SEC.1.
Ind. Code § 6-3.6-9-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-13-b
Trust account; manner of distributions; warrants
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. 13. (a) All distributions from a trust account established under this chapter shall be made by warrants issued by the state comptroller to the treasurer of state ordering the appropriate payments.

(b) This section expires December 31, 2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.9-2024, SEC.192; P.L.68-2025, SEC.167; P.L.157-2026, SEC.145.
Ind. Code § 6-9-79-5 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-5
Tax rate
Status: in_force

Sec. 5. The city food and beverage tax rate:

(1) must be imposed in an increment of twenty-five hundredths percent (0.25%); and

(2) may not exceed one percent (1%);

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-3.5-4-16 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-16
Violations; offense
Status: in_force

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

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

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.149-2015, SEC.8; P.L.256-2017, SEC.6.
Ind. Code § 6-6-12-4 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-4
"Road tax"
Status: in_force

Sec. 4. As used in this chapter, "road tax" means any of the following:

(1) The gasoline tax (IC 6-6-1.1).

(2) The special fuel tax (IC 6-6-2.5).

(3) The motor carrier fuel tax (IC 6-6-4.1).

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-3.5-4-1.1 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-1.1-b
Adopting entity
Status: in_force

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

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

Sec. 1.1. The adopting entity shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.

As added by P.L.205-2013, SEC.86. Amended by P.L.197-2016, SEC.35; P.L.68-2025, SEC.88.
Ind. Code § 6-1.1-31.7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.7 / Section 6-1.1-31.7-4
Revocation of certification
Status: in_force

Sec. 4. (a) The department may revoke a certification issued under the rules adopted under section 3 of this chapter for at least three (3) years if it determines:

(1) that information given by an appraiser applicant was false; or

(2) the appraiser fails to meet the minimum requirements of the department.

(b) If a certification is revoked, any Indiana contract that the appraiser has is void and the contractor may not receive any additional funds under the contract.

(c) An individual at least eighteen (18) years of age who resides in Indiana and any corporation that satisfies the requirements of this chapter and the rules of the department may be certified as an appraiser.

(d) A contract for an appraiser under this chapter must contain a provision specifying that the contract is void if the appraiser's certification is revoked.

(e) The department may not limit the number of appraisers certified by this chapter so long as the appraiser meets the specifications or standards of the department.

As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.233.
Ind. Code § 6-1.1-28-0.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.2
Multiple county property tax assessment board of appeals; members; qualifications
Status: in_force

Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members:

(1) Three (3) members, not more than two (2) of whom may be from the same political party.

(2) Five (5) members, not more than three (3) of whom may be from the same political party.

The ordinance adopted under section 0.1 of this chapter to establish a multiple county property tax assessment board of appeals must specify the number of members of the multiple county property tax assessment board of appeals as provided in this subsection.

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

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

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

(3) Be knowledgeable in the valuation of property.

(c) A majority of the members of a multiple county property tax assessment board of appeals must have attained the certification of a level two or a level three assessor-appraiser under IC 6-1.1-35.5.

(d) The following individuals may not be members of a multiple county property tax assessment board of appeals:

(1) An elected county official.

(2) An employee of a county or township that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.

(3) An appraiser (as defined in IC 6-1.1-31.7-1) in a county that is in the geographic area within the jurisdiction of the multiple county property tax assessment board of appeals.

As added by P.L.207-2016, SEC.5. Amended by P.L.73-2025, SEC.1.
Ind. Code § 6-3.1-13-0.4 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-0.4
Legalization of actions taken by Indiana economic development corporation in administration of chapter after February 8, 2005, and before May 11, 2005
Status: in_force

Sec. 0.4. The actions taken by the Indiana economic development corporation to administer this chapter, as amended by P.L.4-2005, after February 8, 2005, and before May 11, 2005, are legalized and validated.

As added by P.L.220-2011, SEC.141.
Ind. Code § 6-8.1-15-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-7
"Mobile telecommunications service" defined
Status: in_force

Sec. 7. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-6-2.5-32.7 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-32.7
Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance
Status: in_force

Sec. 32.7. (a) A person is entitled to a quarterly refund of the special fuel tax paid under this chapter on the difference between the amount of special fuel purchased by a compressed natural gas product fuel station and the amount of compressed natural gas product produced and sold by the compressed natural gas product fuel station. The refund amount is in addition to the collection allowance the person may receive under section 37 of this chapter. A person that claims a refund under section 32 of this chapter for special fuel tax may not claim a refund under this section for the same special fuel tax.

(b) To qualify for a quarterly refund under this section, a person shall submit to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of natural gas purchased and the total amount of compressed natural gas for which the person claims a refund. The claim must be filed not later than the end of the third month following the end of the calendar quarter the compressed natural gas qualified for a special fuel tax refund under subsection (a). No interest may be paid on a refund made under this section.

(c) A refund claim must be in the form prescribed by the department and include any information reasonably requested by the department.

(d) The department may make any investigations it considers necessary before refunding the tax to a person.

As added by P.L.236-2023, SEC.86.
Ind. Code § 6-6-1.1-104 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-104
Rules of construction
Status: in_force

Sec. 104. (a) Whenever a masculine gender pronoun is used in this chapter, it refers to the masculine, feminine, or neuter, whichever is appropriate.

(b) The singular form of any noun as used in this chapter includes the plural, and the plural includes the singular, where appropriate.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-3.1-21-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-2
Repealed
Status: repealed

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-1.1-20-1.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.4
"Lease rentals"
Status: in_force

Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease.

As added by P.L.25-1995, SEC.43.
Ind. Code § 6-9-64-10 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-9-2-0.6 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-0.6
"Project costs"
Status: in_force

Sec. 0.6. As used in this chapter, "project costs" means the cost of:

(1) acquisition, improvement, preparation, demolition, disposal, construction, reconstruction, remediation, rehabilitation, restoration, preservation, maintenance, repair, furnishing, and equipping of public facilities, including but not limited to any stadiums, parking facilities or training facilities, utilities and transportation infrastructure;

(2) acquisition of land located in a county described in section 1 of this chapter; and

(3) the reimbursement to the state of Indiana or the Indiana finance authority established by IC 5-1.2-3 for expenditures described in subdivisions (1) and (2).

As added by P.L.44-2026, SEC.9.
Ind. Code § 6-1.1-25-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-10
Invalid sale; effect
Status: in_force

Sec. 10. (a) If, before the court issues an order directing the county auditor to issue a tax deed to a tract or item of real property sold under IC 6-1.1-24, it is found by the county auditor and the county treasurer that the sale was invalid, the county auditor shall refund:

(1) the purchase money and all taxes and special assessments on the property paid by the purchaser, the purchaser's assigns, or the purchaser of the certificate of sale under IC 6-1.1-24 after the tax sale plus five percent (5%) interest per annum; and

(2) the costs described in section 2(e) of this chapter, subject to section 2.5 of this chapter;

from the county treasury to the purchaser, the purchaser's successors or assigns, or the purchaser of the certificate of sale under IC 6-1.1-24. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24-6.

(b) A political subdivision shall reimburse the county for interest paid by the county under subsection (a) if:

(1) the invalidity of the sale under IC 6-1.1-24 resulted from the failure of the political subdivision to give adequate notice of a lien to property owners; and

(2) the existence of the lien resulted in the sale of the property under IC 6-1.1-24.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1990, SEC.13; P.L.39-1994, SEC.22; P.L.139-2001, SEC.21; P.L.170-2003, SEC.15; P.L.66-2014, SEC.16; P.L.251-2015, SEC.26.
Ind. Code § 6-9-2.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-4
Expenses of commission; budget; expenditures
Status: in_force

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget. The budget for expenditures under section 7 of this chapter must take into consideration the recommendations made by a nonprofit corporation qualifying under section 7 of this chapter. The commission shall submit the budget to the county council for its review and approval. No expenditure shall be made unless:

(1) it is pursuant to an appropriation made by the county council in the manner provided by law; and

(2) if the expenditure is payable from the tourism capital improvement fund, the specific project for which the expenditure will be made has been:

(A) recommended to the county council by the commission; and

(B) approved by the county council.

As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.6.
Ind. Code § 6-8.1-10-12 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-12
Additional penalty; failure to participate in amnesty program
Status: in_force

Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the:

(1) tax liability is for a listed tax;

(2) tax liability was due and payable, as determined under IC 6-8.1-3-17(e), for a tax period ending before January 1, 2023;

(3) department establishes an amnesty program for the tax liability under IC 6-8.1-3-17(c);

(4) individual or entity from which the tax liability is due was eligible to participate in the amnesty program described in subdivision (3); and

(5) tax liability is not paid:

(A) in conformity with a payment program acceptable to the department that provides for payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement entered into between the department and the taxpayer under IC 6-8.1-3-17(c); or

(B) if clause (A) does not apply, before the end of the amnesty period established by the department.

(b) Subject to subsection (c), if a penalty is imposed or otherwise calculated under any combination of:

(1) IC 6-8.1-1-8;

(2) section 2.1 of this chapter;

(3) section 3 of this chapter;

(4) section 3.5 of this chapter;

(5) section 4 of this chapter;

(6) section 5 of this chapter;

(7) section 6 of this chapter;

(8) section 7 of this chapter;

(9) section 9 of this chapter; or

(10) IC 6-6;

an additional penalty is imposed under this section. The amount of the additional penalty imposed under this section is equal to the sum of the penalties imposed or otherwise calculated under the provisions listed in subdivisions (1) through (10).

(c) The additional penalty provided by subsection (b) does not apply if all of the following apply:

(1) The department imposes a penalty on a taxpayer or otherwise calculates the penalty under the provisions described in subsection (b)(1) through (b)(10).

(2) The taxpayer against whom the penalty is imposed:

(A) timely files an original tax appeal in the tax court under IC 6-8.1-5-1; and

(B) contests the department's imposition of the penalty or the tax on which the penalty is based.

(3) The taxpayer meets all other jurisdictional requirements to initiate the original tax appeal.

(4) Either the:

(A) tax court enjoins collection of the penalty or the tax on which the penalty is based under IC 33-26-6-2; or

(B) department consents to an injunction against collection of the penalty or tax without entry of an order by the tax court.

(d) The additional penalty provided by subsection (b) does not apply if the taxpayer:

(1) has a legitimate hold on making the payment as a result of an audit, bankruptcy, protest, taxpayer advocate action, or another reason permitted by the department;

(2) had established a payment plan with the department before April 1, 2026;

(3) verifies with reasonable particularity that is satisfactory to the commissioner that the taxpayer did not ever receive notice of the outstanding tax liability; or

(4) has a liability that consists only of a penalty imposed with regard to a listed tax for a tax period or has a liability for penalties that is greater than one hundred percent (100%) of the total liabilities for listed taxes eligible for participation in the tax amnesty program.

As added by P.L.236-2005, SEC.3. Amended by P.L.1-2009, SEC.59; P.L.213-2015, SEC.94; P.L.1-2025, SEC.106; P.L.213-2025, SEC.95; P.L.128-2026, SEC.80.
Ind. Code § 6-1.1-19-10.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-10.5
Repealed
Status: repealed

As added by P.L.291-2001, SEC.241. Amended by P.L.90-2002, SEC.191; P.L.224-2003, SEC.259. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-1.1-35-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-13
Preparation of reports, plats, or other property tax records by department of local government finance; expenses
Status: in_force

Sec. 13. (a) The department of local government finance may prepare a report, plat, or other property tax record if an official:

(1) fails to make a report which is required under the general assessment provisions of this article; or

(2) fails to deliver a plat or other property tax record to the appropriate officer or board.

(b) If the department of local government finance prepares a report, plat, or property tax record, the department shall certify the expenses incurred by the department to the township or county which is served by the official who failed to perform the duty. The township or county shall pay the amount of the expenses to the treasurer of state within thirty (30) days after the department's certification. The township or county may collect amounts which it pays under this section from the official who failed to perform the duty.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-21; 6-1-34-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.251.
Ind. Code § 6-1.1-10-38 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-38
Property tax exemption provisions; enumeration
Status: in_force

Sec. 38. This chapter does not contain all of the property tax exemption provisions. The property taxation exemption provisions include, but are not limited to, the following sections:

IC 4-20.5-14-3

IC 21-35-2-19

IC 4-20.5-19

IC 21-35-3-20

IC 5-1-4-26

IC 20-47-2-21

IC 6-1.1-10-5

IC 20-47-3-15

IC 8-10-1-27

IC 23-7-7-3

IC 8-23-7-31

IC 36-1-10-18

IC 8-15-2-12

IC 36-7-14-37

IC 8-21-9-31

IC 36-7-15.1-25

IC 10-18-2-22

IC 36-7-18-25

IC 10-18-1-36

IC 36-9-4-52

IC 10-18-3-12

IC 36-9-11-10

IC 10-18-4-21

IC 36-9-11.1-11

IC 10-18-7-9

IC 36-9-13-36

IC 14-33-20-27

IC 36-9-13-37

IC 15-13-4-4

IC 36-9-30-31

IC 16-22-6-34

IC 36-10-8-18

IC 21-34-8-3

IC 36-10-9-18

IC 36-10-9.5-18

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.3-1990, SEC.23; P.L.20-1990, SEC.6; P.L.2-1993, SEC.54; P.L.7-1993, SEC.9; P.L.1-1994, SEC.25; P.L.1-1995, SEC.43; P.L.52-1997, SEC.3; P.L.2-2003, SEC.36; P.L.2-2006, SEC.36; P.L.2-2007, SEC.113; P.L.2-2008, SEC.21; P.L.98-2010, SEC.1; P.L.118-2013, SEC.4; P.L.44-2026, SEC.6.
Ind. Code § 6-9-57-7 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-7
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 county fiscal officer upon warrants issued by the state comptroller.

As added by P.L.236-2023, SEC.122. Amended by P.L.9-2024, SEC.269.
Ind. Code § 6-6-5.5-22 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-22
Appropriations for department expenses
Status: in_force

Sec. 22. There is hereby appropriated to the department from the state general fund, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the department in the administration of the excise tax provisions of this chapter. Only those expenses that would not otherwise be incurred in the administration of the International Registration Plan shall be paid out of the general fund. The budget agency shall approve all funds paid out of the general fund as required in this section.

As added by P.L.181-1999, SEC.2.
Ind. Code § 6-1.1-35.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-6
Certification of successful examinees; revocation
Status: in_force

Sec. 6. (a) The department of local government finance shall certify all persons who successfully complete a certification under this chapter and shall furnish each successful certification applicant with a certificate that prominently displays the person's name and the fact that the person is a level one, level two, or level three certified Indiana assessor-appraiser.

(b) The department of local government finance shall revoke the certification of an individual if the department reasonably determines that the individual committed fraud or misrepresentation with respect to:

(1) the preparation, administration, or taking of the examination for level one or level two certification; or

(2) completion of the curriculum for level three certification.

The department of local government finance shall give notice and hold a hearing to consider all of the evidence about the fraud or misrepresentation before deciding whether to revoke the individual's certification.

[Pre-Local Government Recodification Citation: 17-4-27.8-6.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.198-2001, SEC.87; P.L.219-2007, SEC.78.
Ind. Code § 6-3.6-7-20 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-20
Scott County; additional rate for jail facilities
Status: in_force

Sec. 20. (a) This section applies only to Scott County.

(b) Scott County is a county in which:

(1) maintaining low property tax rates is essential to economic development; and

(2) the use of additional tax revenues as provided in this section, rather than the use of property taxes, to fund:

(A) the financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities; and

(B) the repayment of bonds issued or leases entered into for the purposes described in clause (A), except operation or maintenance;

promotes the purpose of maintaining low property tax rates.

(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that is the lesser of the following:

(1) Twenty-five hundredths percent (0.25%).

(2) The rate necessary to pay the costs of financing, constructing, acquiring, renovating, and equipping the facilities described in subsection (d).

(d) Revenues raised under this section may be used only for the following purposes:

(1) The financing, construction, acquisition, improvement, renovation, equipping, operation, or maintenance of jail facilities.

(2) The repayment of bonds issued or leases entered into for the purposes described in subdivision (1), except operation or maintenance.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-2-5.5 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-5.5
Public purpose of visitor center
Status: in_force

Sec. 5.5. The financing of the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity.

As added by P.L.46-1998, SEC.5.
Ind. Code § 6-9-52-8 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-6-12-8 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-8
Refundable credit
Status: in_force

Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1.

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-11-18 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-18
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990, SEC.23. Repealed by P.L.256-2017, SEC.82.
Ind. Code § 6-9-41-8 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-8
Collection of tax; returns
Status: in_force

Sec. 8. If an ordinance is not adopted under section 9 of this chapter, the tax that may be imposed under section 5 of this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the tax under this chapter may be made separately 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.176-2009, SEC.21.
Ind. Code § 6-1.1-6.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-2
Application of chapter
Status: in_force

Sec. 2. This chapter applies to a parcel of land classified as a windbreak and assessed as provided in this chapter before July 1, 2003.

As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.24.
Ind. Code § 6-3.1-36-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-8
Determination of tax credit amount
Status: in_force

Sec. 8. If the corporation certifies a taxpayer under section 7(c) of this chapter, the taxpayer is entitled to a tax credit under this chapter equal to:

(1) the amount of the taxpayer's qualified production expenses; multiplied by

(2) a percentage determined by the corporation, not to exceed thirty percent (30%).

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-3.6-7-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-16
Monroe County; additional rate to fund the operation and maintenance of a juvenile detention center or facilities providing juvenile services
Status: in_force

Sec. 16. (a) This section applies only to Monroe County.

(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.

(c) The county fiscal body may impose a tax rate on the adjusted gross income of local taxpayers that does not exceed twenty-five hundredths percent (0.25%).

(d) Revenues raised from a tax imposed under this section may be used only to fund the operation and maintenance of a juvenile detention center and other facilities to provide juvenile services.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.37.
Ind. Code § 6-1.1-34-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-5
Weighing classes of property within school district
Status: in_force

Sec. 5. When computing the assessment ratio for a school corporation, the department of local government finance shall weight the ratio to reflect the relative importance of each class of property within the school district. Before calculating a school corporation's assessment ratio, the department of local government finance shall discuss the weight to be given to each class of property with:

(1) residents of the school district; and

(2) elected officials or other individuals who are familiar with the economic base of the school district.

[Pre-1975 Property Tax Recodification Citation: 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.241.
Ind. Code § 6-4.1-1-0.7 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-0.7
Rule concerning property interests transferred by a decedent dying before January 1, 2013
Status: reserved

Sec. 0.7. The repeal of:

(1) IC 6-4.1-2;

(2) IC 6-4.1-3;

(3) IC 6-4.1-4-0.1;

(4) IC 6-4.1-5-2, IC 6-4.1-5-3, IC 6-4.1-5-4, IC 6-4.1-5-5, IC 6-4.1-5-6, and IC 6-4.1-5-9;

(5) IC 6-4.1-7-0.1;

(6) IC 6-4.1-8-0.1;

(7) IC 6-4.1-9-0.1, IC 6-4.1-9-2, IC 6-4.1-9-7, IC 6-4.1-9-8, and IC 6-4.1-9-9;

(8) IC 6-4.1-10-1.5;

(9) IC 6-4.1-11; and

(10) IC 6-4.1-12-4;

do not affect any taxes or duties imposed under this article or any exemptions or deductions allowed under this article with respect to a property interest transferred by a decedent whose death occurred before January 1, 2013.

As added by P.L.79-2017, SEC.11.
Ind. Code § 6-9-41-3 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-3
"City"
Status: in_force

Sec. 3. As used in this chapter, "city" means the city of Bloomington.

As added by P.L.176-2009, SEC.21.
Ind. Code § 6-8.1-8-13 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-13
Response to claim; denial; notice
Status: in_force

Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) days after the claim was filed. If the department denies the claim, the department shall notify the taxpayer in writing of the reasons for the denial of the claim.

As added by P.L.332-1989(ss), SEC.35.
Ind. Code § 6-9-79-7 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-1.1-37-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-2
Assessment violations by public officials or employees
Status: in_force

Sec. 2. An assessing official or a representative of the department of local government finance who:

(1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property;

(2) knowingly fails to perform any of the duties imposed on the official or representative under the general assessment provisions of this article; or

(3) recklessly violates any of the other general assessment provisions of this article;

commits a Class A misdemeanor.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.606; P.L.17-1984, SEC.3; P.L.146-2008, SEC.291.
Ind. Code § 6-3.5-5-18 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-18
Violations; offense
Status: in_force

Sec. 18. (a) The owner of a vehicle who knowingly registers the vehicle without paying wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor.

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

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.14.
Ind. Code § 6-3.1-20-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-1
"Indiana income"
Status: in_force

Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return.

As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.
Ind. Code § 6-1.1-37-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-6
Class A misdemeanors related to property tax matters
Status: in_force

Sec. 6. A person who recklessly, knowingly, or intentionally:

(1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article;

(2) refuses to give evidence when directed to do so by an individual or board authorized under the general assessment provisions of this article to require the evidence;

(3) fails to file a personal property return required under IC 6-1.1-3;

(4) fails to subscribe to an oath or certificate required under the general assessment provisions of this article;

(5) temporarily converts property which is taxable under this article into property not taxable to evade the payment of taxes on the converted property; or

(6) fails to file an information return required by the department of local government finance under IC 6-1.1-4-42;

commits a Class A misdemeanor.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.610; P.L.182-2009(ss), SEC.173.
Ind. Code § 6-1.1-39-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-0.3
Legalization of certain loans, loan agreements, and similar arrangements
Status: in_force

Sec. 0.3. (a) The definitions set forth in IC 4-4-8 (before its repeal) and this chapter apply to this section.

(b) Notwithstanding any other law, all loans, loan agreements, or similar arrangements between the department and a qualified entity are legalized and declared valid if these loans, loan agreements, or similar arrangements have been delivered and the department has lent money according to the loans, loan agreements, or similar arrangements before March 5, 1988. All proceedings had and actions taken with respect to these loans, loan agreements, or similar arrangements are fully legalized and declared valid.

(c) Any economic development district created by any qualified entity before March 5, 1988, is legalized and declared valid and is declared a special taxing district that provides special benefits to taxpayers in the economic development district by providing local public improvements that are of public use and benefit. Any indebtedness of the unit created before March 5, 1988, for local public improvements shall be considered debt of the special taxing district and not the general obligation of the unit that established the economic development district.

As added by P.L.220-2011, SEC.131.
Ind. Code § 6-1.1-18-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-21
Expired
Status: repealed

As added by P.L.257-2013, SEC.18. Expired 1-1-2016 by P.L.257-2013, SEC.18.