Ind. Code § 6-1.1-15-0.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-0.6
Property tax assessment appeals for assessment dates in 2002, 2003, or 2004; filing petition; requirements
Status: in_force

Sec. 0.6. (a) This section applies only to the appeal of an assessment of real property.

(b) Notwithstanding section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal), in order to appeal an assessment of real property and have a change in the assessment effective for the assessment date in 2002, 2003, or 2004, the taxpayer must, in the manner provided by section 1 of this chapter, as amended by P.L.1-2004 (before its repeal), file a written request for a preliminary conference with the township assessor not later than forty-five (45) days after:

(1) a notice of a change of assessment for the assessment date is given to the taxpayer; or

(2) the taxpayer receives a tax statement for the property taxes that are based on the assessment for the assessment date;

whichever occurs first.

(c) An appeal of a taxpayer under subsection (b) must comply with all other requirements applicable to an appeal under this chapter, except that the provisions of section 1(b)(2), 1(c), and 1(d) of this chapter (before its repeal) that prohibited appeals of:

(1) an assessment for an assessment date in 2002 that is filed after May 10, 2002, apply to property taxes imposed for that assessment date;

(2) an assessment for an assessment date in 2003 that is filed after May 10, 2003, apply to property taxes imposed for that assessment date; or

(3) an assessment for an assessment date in 2004 that is filed after May 10, 2004, apply to property taxes imposed for that assessment date.

As added by P.L.220-2011, SEC.124. Amended by P.L.232-2017, SEC.8.
Ind. Code § 6-3.6-8-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-6
Credit; taxes imposed by a governmental entity outside Indiana
Status: in_force

Sec. 6. (a) Except as provided in subsection (b), if for a particular taxable year a local taxpayer is liable for an income tax imposed by a county, city, town, or other local governmental entity located outside Indiana, that local taxpayer is entitled to a credit against the tax liability imposed under this article for that same taxable year. The amount of the credit equals the amount of tax imposed by the other governmental entity on income derived from sources outside Indiana and subject to the tax imposed under this article. However, the credit provided by this section may not reduce a local taxpayer's tax liability to an amount less than would have been owed if the income subject to taxation by the other governmental entity had been ignored.

(b) The credit provided by this section does not apply to a local taxpayer to the extent that the other governmental entity provides for a credit to the taxpayer for the amount of taxes owed under this article.

(c) To claim the credit provided by this section, a local taxpayer must provide the department with satisfactory evidence that the taxpayer is entitled to the credit.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-5.1-19 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-19
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.198-2016, SEC.41. Repealed by P.L.256-2017, SEC.60.
Ind. Code § 6-9-51-1 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-1
Applicability
Status: in_force

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

As added by P.L.290-2019, SEC.14.
Ind. Code § 6-3.5-10-9 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-9
Collections; remittance; report
Status: in_force

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

As added by P.L.146-2016, SEC.11. Amended by P.L.111-2021, SEC.6.
Ind. Code § 6-6-6.5-10.6 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.6
Use of inventory aircraft for other purpose
Status: in_force

Sec. 10.6. (a) A dealer may not use inventory aircraft for any purpose other than for resale and demonstration flights unless the dealer charges the fair market rental or lease value and complies with all applicable statutes, rules, and procedures of the department.

(b) Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.

(c) An aircraft used for other purposes shall no longer be considered aircraft inventory and shall be treated as property of a nondealer. The registration fee and all applicable taxes become due thirty-one (31) days after the date the improper use begins.

(d) An inventory aircraft that during a year has total time in service exceeding fifty (50) hours is no longer considered aircraft inventory and is treated as property of a nondealer. The registration fee and all applicable taxes are due thirty-one (31) days after the date the total time in service exceeds fifty (50) hours for the year for that aircraft.

As added by P.L.65-1997, SEC.16. Amended by P.L.97-1998, SEC.8; P.L.102-2015, SEC.1.
Ind. Code § 6-3.1-30.5-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-14
Information posted by the department
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.182-2009(ss), SEC.205. Amended by P.L.1-2025, SEC.98.
Ind. Code § 6-1.1-35-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-6
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-34-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.14-1983, SEC.8.
Ind. Code § 6-8.1-4-1.6 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-1.6
Special tax division; duties
Status: in_force

Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following:

(1) Administer and enforce the following:

(A) Gasoline tax (IC 6-6-1.1).

(B) Special fuel tax (IC 6-6-2.5).

(C) Motor carrier fuel tax (IC 6-6-4.1).

(D) Cigarette tax (IC 6-7-1).

(E) Tobacco products tax and closed system cartridge tax (IC 6-7-2).

(F) Alcoholic beverage tax (IC 7.1-4).

(G) Petroleum severance tax (IC 6-8-1).

(H) Any other tax the commissioner designates.

(2) Upon the commissioner's request, conduct studies of the department's operations and recommend whatever changes seem advisable.

(3) Annually audit a statistical sampling of the returns filed for the taxes administered by the division.

(4) Annually audit a statistical sampling of registrants with the bureau of motor vehicles, international registration plan division.

(5) Review federal tax returns and other data that may be helpful in performing the division's function.

(6) Furnish, at the commissioner's request, information that the commissioner requires.

(7) Conduct audits requested by the commissioner or the commissioner's designee.

(8) Administer the statutes providing for motor carrier regulation (IC 8-2.1).

As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4; P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142; P.L.220-2014, SEC.3; P.L.165-2021, SEC.123.
Ind. Code § 6-1.1-12-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-33
Deduction for hydroelectric power device; limitations
Status: in_force

Sec. 33. (a) For purposes of this section "hydroelectric power device" means a device which is installed after December 31, 1981, and is designed to utilize the kinetic power of moving water to provide mechanical energy or to produce electricity.

(b) The owner of real property, or a mobile home that is not assessed as real property, that is equipped with a hydroelectric power device is annually entitled to a property tax deduction. The amount of the deduction equals the remainder of:

(1) the assessed value of the real property or mobile home with the hydroelectric power device; minus

(2) the assessed value of the real property or mobile home without the hydroelectric power device.

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

(1) owns the real property or mobile home; or

(2) is buying the real property or mobile home under contract;

on the date the statement is filed under section 35.5 of this chapter.

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

(e) This section expires January 1, 2027.

As added by Acts 1981, P.L.71, SEC.1. Amended by P.L.144-2008, SEC.32; P.L.68-2025, SEC.40.
Ind. Code § 6-7-3-4 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-4
"Manufacture" defined
Status: in_force

Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1.1-28.

As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.72.
Ind. Code § 6-3.1-20-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-6
Filing with department required
Status: in_force

Sec. 6. To obtain the credit provided by this chapter, an individual must file with the department information concerning the property taxes paid on the individual's homestead and any other information required by the department.

As added by P.L.151-2001, SEC.5.
Ind. Code § 6-6-5.1-18 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-18
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.4. Repealed by P.L.256-2017, SEC.59.
Ind. Code § 6-1.1-4-46 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-46
Assessment of self-service storage facility
Status: in_force

Sec. 46. (a) This section applies to assessment dates after December 31, 2022.

(b) As used in this section, "self-service storage facility" means any real property designed and used for the renting of space under a rental agreement that provides a renter access to rented space for the storage and retrieval of the renter's property.

(c) The true tax value of a self-service storage facility must be determined based solely on the land and the improvements, less normal depreciation and normal obsolescence, and must exclude business intangible value. Business intangible value is any value of the self-service storage facility and related business operations in excess of the depreciated replacement cost of the improvements and the value of the land.

(d) The true tax value of a self-service storage facility is the lowest valuation determined by applying each of the following appraisal approaches and excluding business intangible value:

(1) Cost approach that includes an estimated reproduction or replacement cost of buildings and land improvements as of the date of valuation, together with estimates of the losses in value that have taken place due to wear and tear, design and plan, and other depreciation and obsolescence.

(2) Sales comparison approach, using data for generally comparable property.

(3) Income capitalization approach, using an applicable capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use.

As added by P.L.137-2022, SEC.12.
Ind. Code § 6-1.1-6.7-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-9
Assessment rate of filter strips; adjustment; ditch assessments
Status: in_force

Sec. 9. (a) Land that is classified under this chapter as a filter strip shall be assessed as follows:

(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.

(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:

STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.

STEP TWO: Multiply the STEP ONE amount by the result of:

(A) one (1); plus

(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.

(b) Notwithstanding subsection (a), ditch assessments on the classified land shall be paid.

As added by P.L.55-1991, SEC.1. Amended by P.L.180-2016, SEC.7.
Ind. Code § 6-3.1-29-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-16
Limitations on use of credit
Status: in_force

Sec. 16. (a) A credit awarded under section 15 of this chapter must be taken in ten (10) annual installments, beginning with the year in which the taxpayer places into service an integrated coal gasification powerplant or a fluidized bed combustion technology.

(b) Subject to section 20 of this chapter, the amount of an annual installment of the credit awarded under section 15 of this chapter is equal to the amount determined in the last of the following STEPS:

STEP ONE: Determine the lesser of:

(A) the credit amount determined under section 15 of this chapter, divided by ten (10); or

(B) the greater of:

(i) the taxpayer's total state tax liability for the taxable year, multiplied by twenty-five percent (25%); or

(ii) the taxpayer's liability for the utility receipts tax imposed under IC 6-2.3 (before its repeal) for the taxable year.

STEP TWO: Multiply the STEP ONE amount by the percentage of Indiana coal used in the taxpayer's integrated coal gasification powerplant or fluidized bed combustion technology in the taxable year for which the annual installment of the credit is allowed.

(c) If the credit allowed by this chapter is available to a member of an affiliated group of corporations filing a consolidated return under IC 6-2.3-6-5 (before its repeal) or IC 6-3-4-14, the credit shall be applied against the state tax liability of the affiliated group.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.14; P.L.138-2022, SEC.11.
Ind. Code § 6-2.5-4-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-15
Bundled transactions
Status: in_force

Sec. 15. (a) This section applies to retail transactions occurring after December 31, 2007.

(b) A person is a retail merchant making a retail transaction when the person sells tangible personal property as part of a bundled transaction.

As added by P.L.153-2006, SEC.4.
Ind. Code § 6-9-27-7 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-7
Payments to municipal fiscal officer
Status: in_force

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

As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.38; P.L.9-2024, SEC.242.
Ind. Code § 6-1.1-4-21.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-21.5
Repealed
Status: repealed

As added by Acts 1981, P.L.64, SEC.2. Amended by P.L.76-1987, SEC.1; P.L.12-1992, SEC.17. Repealed by P.L.84-1995, SEC.6.
Ind. Code § 6-6-1.1-1304 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1304
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.321, SEC.4. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-30-12 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-12
Reference to a former entity in another statute
Status: in_force

Sec. 12. If an ordinance is adopted under section 4 of this chapter, a reference to a former entity in IC 6-9-18, IC 6-9-21, another statute, a rule, or any other document is considered a reference to the consolidated entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-4.1-7-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-6
Probate court determination of tax due as provisional estimate; redetermination resulting from federal estate tax valuation
Status: in_force

Sec. 6. (a) The department of state revenue may accept a probate court's determination of the inheritance tax due as a result of a decedent's death as a provisional estimate of the inheritance tax imposed.

(b) If the final determination of federal estate tax shows a change in the fair market value of the assets of a decedent's estate or a change in deductions, the department of state revenue may petition or cause other persons to petition the probate court which has jurisdiction for a redetermination of the inheritance tax imposed as a result of the decedent's death. The petition must be filed within sixty (60) days after a copy of the final determination of federal estate tax is filed with the department as required by IC 6-4.1-4-8. An inheritance tax redetermination which is made under this section is limited to modifications based on either a change in the fair market value of the assets of the decedent's estate or a change in deductions.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.11; P.L.48-1992, SEC.2.
Ind. Code § 6-9-17-7 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-7
Deposit and payment of funds; audits
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 Acts 1982, P.L.68, SEC.1.
Ind. Code § 6-9-68-2 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-1.1-22.1-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-3
Application for loan from counter-cyclical revenue and economic stabilization fund
Status: in_force

Sec. 3. A qualified taxing unit, subject to the approval of the fiscal body of the qualified taxing unit, may apply to the treasurer of state for a loan from the counter-cyclical revenue and economic stabilization fund.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-1.1-23.5-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-21
Performance of duties of county treasurer or county auditor by other persons
Status: in_force

Sec. 21. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by another person or entity (except staff persons), unless consented to in writing by the respective officers.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-9-24-4 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-4
Taxable transactions; exemption
Status: in_force

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to 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 the municipality in which the tax is imposed; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.111-1987, SEC.1. Amended by P.L.257-2003, SEC.37.
Ind. Code § 6-1.1-2-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-6
Repealed
Status: repealed

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-1983, SEC.4; P.L.53-1988, SEC.1; P.L.347-1989(ss), SEC.2; P.L.98-1989, SEC.4; P.L.75-1989, SEC.1. Repealed by P.L.1-1990, SEC.65.
Ind. Code § 6-1.1-20.6-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-0.3
General assembly findings
Status: in_force

Sec. 0.3. The general assembly finds and determines the following:

(1) Lake County and St. Joseph County are counties for which limits to property tax liability under this chapter (and as described in the proposed subsection (h) of Article 10, Section 1 of the Constitution of the State of Indiana as included in Senate Joint Resolution 1 of the 2008 session of the general assembly) are expected to reduce in 2010 the aggregate property tax revenue that would otherwise be collected by all units of local government and school corporations in the county by at least twenty percent (20%).

(2) Lake County and St. Joseph County are each an eligible county for purposes of:

(A) the proposed subsection (h) of Article 10, Section 1 of the Constitution of the State of Indiana as included in Senate Joint Resolution 1 of the 2008 session of the general assembly; and

(B) this chapter.

As added by P.L.220-2011, SEC.127.
Ind. Code § 6-9-21-7 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-7
Civic center authority; appointment of members; party affiliation; residency; term; vacancy; vote
Status: in_force

Sec. 7. (a) If a tax is levied under section 3 of this chapter, the county fiscal body shall establish a civic center authority, composed of nine (9) members. The nine (9) members shall be appointed as follows:

(1) Four (4) members appointed by the executive of the largest municipality in the county.

(2) Three (3) members appointed by the county executive body.

(3) Two (2) members appointed by the county fiscal body.

(b) No more than five (5) members of the civic center authority may be affiliated with the same political party. All members must reside in the county.

(c) The term of appointment on the authority is two (2) years. However, when the initial appointments are made, each appointing authority shall appoint one (1) member for a one (1) year term and the remaining members for two (2) year terms. Subsequent appointments shall be for two (2) years. A vacancy on the authority shall be filled for the unexpired term by the authority that made the prior appointment.

(d) The affirmative vote of at least five (5) members of the authority is required for the authority to take an action.

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-3.1-40.9-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-6
"Taxpayer"
Status: in_force

Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-22-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-10
Certifications for rehabilitation work
Status: in_force

Sec. 10. (a) The office shall provide the certifications referred to in section 9(3) and 9(4) of this chapter if a taxpayer's proposed preservation or rehabilitation plan complies with the standards of the office and the taxpayer's preservation or rehabilitation work complies with the plan.

(b) The taxpayer may appeal a final determination by the office under this chapter to the tax court.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.30.
Ind. Code § 6-1.1-8-39 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-39
Omitted property; assessment
Status: in_force

Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to taxation under this chapter. However, this presumption does not preclude the subsequent assessment of a specific item of tangible property which is clearly shown to have been omitted from the assessments for that year. The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall make assessments of omitted fixed property. The department of local government finance shall make assessments of omitted distributable property. However, the department of local government finance may not assess omitted distributable property after the expiration of ten (10) years from the last day of the year in which the assessment should have been made.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.84; P.L.146-2008, SEC.100.
Ind. Code § 6-2.5-1-21 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-21
"Lease" or "rental"
Status: in_force

Sec. 21. (a) "Lease" or "rental" means any transfer of possession or control of tangible personal property for a fixed or indeterminate term for consideration and may include future options to purchase or extend. "Lease" or "rental" does not include:

(1) a transfer of possession or control of property under a security agreement or deferred payment plan that requires the transfer of title upon completion of the required payments;

(2) a transfer of possession or control of property under an agreement that requires the transfer of title upon completion of required payments and payment of an option price that does not exceed the greater of one hundred dollars ($100) or one percent (1%) of the total required payments; or

(3) providing tangible personal property along with an operator for a fixed or indeterminate period, if:

(A) the operator is necessary for the equipment to perform as designed; and

(B) the operator does more than maintain, inspect, or set up the tangible personal property.

(b) "Lease" or "rental" includes agreements covering motor vehicles and trailers in which the amount of consideration may be increased or decreased by reference to the amount realized upon sale or disposition of the property as defined in 26 U.S.C. 7701(h)(1).

(c) The definition of "lease" or "rental" set forth in this section applies throughout this article, regardless of whether a transaction is characterized as a lease or rental under generally accepted accounting principles, the Internal Revenue Code, the uniform commercial code (IC 26-1), or other provisions of federal, state, or local law.

(d) This section applies only to leases or rentals entered into after June 30, 2003, and has no retroactive effect on leases or rentals entered into before July 1, 2003.

As added by P.L.257-2003, SEC.12. Amended by P.L.97-2004, SEC.25.
Ind. Code § 6-3.1-34.6-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-11
Claiming credit; pass through entity
Status: in_force

Sec. 11. (a) If a pass through entity places a qualified vehicle into service but does not have state tax liability against which a tax credit may be applied, a shareholder, partner, or member of the pass through entity may claim a tax credit under this chapter equal to:

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

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

(b) The credit provided under subsection (a) is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under this chapter. However, a pass through entity and a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified vehicle placed into service.

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-1.1-20.3-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-7.5
Appointment of emergency manager; representation by attorney general and immunity from civil liability for emergency manager, chief financial officer, and chief academic officer
Status: in_force

Sec. 7.5. (a) This section does not apply to a school corporation designated before July 1, 2013, as a distressed political subdivision.

(b) If a political subdivision is designated as a distressed political subdivision under this chapter, the board shall appoint an emergency manager for the distressed political subdivision. An emergency manager serves at the pleasure of the board. For purposes of IC 34-13, an emergency manager appointed under this section is acting on behalf of the distressed political subdivision and not the state.

(c) The chairperson of the board shall oversee the activities of an emergency manager.

(d) Except as provided in this chapter, the distressed political subdivision shall pay the emergency manager's compensation and reimburse the emergency manager for actual and necessary expenses.

(e) An emergency manager, a chief financial officer, or a chief academic officer is immune from civil liability for an act or omission within the scope and arising out of the performance of duties prescribed by the board under this chapter. This subsection does not apply to an act or omission that constitutes gross negligence or willful misconduct.

(f) The attorney general shall represent a member of the distressed unit appeal board, an emergency manager, a chief financial officer, or a chief academic officer in a legal action arising out of the exercise of powers granted under this chapter, if the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer makes a written request to the attorney general requesting representation. The attorney general may not represent an emergency manager, a chief financial officer, or a chief academic officer under this subsection if the legal action is initiated or the claim is asserted by the emergency manager or the distressed political subdivision. If the attorney general represents a member of the distressed unit appeal board, an emergency manager, a chief financial officer, or a chief academic officer under this subsection, the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer is entitled to recover attorney's fees from the losing party to the extent the member of the distressed unit appeal board, emergency manager, chief financial officer, or chief academic officer prevails. Any attorney's fees recovered shall be deposited in the state general fund.

As added by P.L.145-2012, SEC.8. Amended by P.L.257-2013, SEC.22; P.L.234-2013, SEC.4; P.L.2-2014, SEC.22; P.L.241-2017, SEC.10; P.L.213-2018(ss), SEC.8; P.L.184-2023, SEC.8.
Ind. Code § 6-9-60-3 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-3
Fiscal body ability to levy tax; categories of eligible accommodations
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

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

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

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

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

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-24.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-6
Order finding that serial tax delinquencies exist
Status: in_force

Sec. 6. (a) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:

(1) the owners of the tracts or items of real property do not have a right of redemption with respect to the tracts or items of real property; and

(2) the tracts or items of real property may be disposed of by the petitioner in any lawful manner.

(b) If an order is entered under this chapter finding that serial tax delinquencies exist with respect to tracts or items of real property that are the subject of a petition under this chapter:

(1) the court shall send a copy of the order to the county auditor;

(2) the county auditor shall remove the tracts or items of real property from the tax sale list maintained by the county auditor under IC 6-1.1-24; and

(3) the county auditor shall remove the taxes and special assessments for which the tract or item of real property became eligible for tax sale and all subsequent taxes, special assessments, interest, penalties, and costs of sale, from the tax duplicate in the same manner that taxes are removed by certificate of error.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.5.
Ind. Code § 6-1.1-10-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-5
Municipal property
Status: in_force

Sec. 5. (a) Property is exempt from property taxation if it is owned by a city or town and is used to provide a municipal service.

(b) For purposes of this section, property used to provide a municipal service includes:

(1) a public school or library;

(2) a municipally owned park, golf course, playground, swimming pool, hospital, waterworks, electric utility, gas or heating plant, sewage treatment or disposal plant, cemetery, auditorium, or gymnasium; and

(3) any other municipally owned property, utility, or institution.

[Pre-1975 Property Tax Recodification Citation: 6-1-13-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.15.
Ind. Code § 6-9-72-10 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-10
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.121.
Ind. Code § 6-9-27-5 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-5
Amount; increase ordinance
Status: in_force

Sec. 5. (a) Except as provided in subsection (b), the municipal food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction.

(b) This subsection applies to a municipality described in section 1(2) of this chapter. The fiscal body of the municipality may adopt an ordinance to increase the rate of the municipality's food and beverage tax to a rate that may not exceed two percent (2%) of the gross retail income received by a retail merchant from a taxable transaction. An ordinance adopted under this subsection to increase the rate of the municipality's food and beverage tax rate expires January 1, 2047.

(c) For purposes of this chapter, the gross retail income received by a 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.35-1990, SEC.24. Amended by P.L.214-2005, SEC.37; P.L.230-2025, SEC.102.
Ind. Code § 6-9-11-9 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-9
Promotion of tourism and visitors; sports and recreation facilities
Status: in_force

Sec. 9. The General Assembly finds that:

(1) a county described in section 1 of this chapter possesses a unique opportunity to promote and encourage conventions, trade shows, tourism, visitors, or special events in the county due to the presence in the county of one (1) or more sports and recreational facilities that have been used by:

(A) public and private universities in the county;

(B) senior citizens;

(C) community groups; and

(D) interscholastic organizations;

for athletic competitions that have served and encouraged tourism and visitors in the county due to the size, extent, and nature of such athletic competitions; and

(2) the construction, acquisition, enlargement, and equipping of those sports and recreational facilities will promote and encourage tourism and visitors within the county.

As added by P.L.11-2001, SEC.6.
Ind. Code § 6-1.1-4-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-20
Professional appraisal; contract deadline
Status: in_force

Sec. 20. The department of local government finance may establish a period, with respect to each reassessment under section 4.2 of this chapter, that is the only time during which a county assessor may enter into a contract with a professional appraiser.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-4(d).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.1; P.L.6-1997, SEC.18; P.L.90-2002, SEC.39; P.L.146-2008, SEC.74; P.L.112-2012, SEC.13; P.L.86-2018, SEC.32.
Ind. Code § 6-6-1.1-1103 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1103
Requests of another state for information
Status: in_force

Sec. 1103. Upon request from an official who enforces the gasoline laws of another state, the administrator shall furnish the official with any information he has relating to the receipt, sale, use, transportation, or shipment of gasoline by any person.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.48.
Ind. Code § 6-9-55-7 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-7
Distribution
Status: in_force

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

As added by P.L.236-2023, SEC.120. Amended by P.L.9-2024, SEC.268.
Ind. Code § 6-3.6-7-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-13
Knox County; additional rate for county jail facilities
Status: in_force

Sec. 13. (a) This section applies only to Knox County.

(b) 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.

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

(1) To finance, construct, acquire, and equip the county jail.

(2) To repay bonds issued or leases entered into for constructing, acquiring, and equipping the county jail.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-36-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-1
Notice by mail
Status: in_force

Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.84-1989, SEC.1.
Ind. Code § 6-1.1-20-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-9
Public improvement bonds, ordinance, or resolution; construction bidding
Status: in_force

Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property taxes to finance a public improvement or enter into a lease rental agreement payable from property taxes to finance a public improvement, they shall adopt an ordinance or resolution which sets forth their determination to issue the bonds or enter into the lease rental agreement. Except as provided in subsection (b), the political subdivision may not advertise for or receive bids for the construction of the improvement until the expiration of:

(1) the time period within which taxpayers may file a petition:

(A) for review of or a remonstrance against the proposed issue or lease, in the case of a proposed issue or lease that is subject to section 3.1 of this chapter; or

(B) to initiate the local public question process, in the case of a proposed issue or lease that is subject to section 3.5 of this chapter; or

(2) the time period during which a petition for review of the proposed issue or lease is pending before the department of local government finance (in the case of bonds or a lease for which a petition for review may be filed with the department of local government finance).

(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:

(1) after June 30, 2008, makes:

(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or

(B) a decision as described in section 5 of this chapter; or

(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to section 5 of this chapter, adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.

When a petition for review of a proposed issue is pending before the department of local government finance, the department may order the political subdivision to advertise for and receive bids for the construction of the public improvement. When the department of local government finance issues such an order, the political subdivision shall file a bid report with the department within five (5) days after the bids are received, and the department shall render a final decision on the proposed issue within fifteen (15) days after it receives the bid report. Notwithstanding the provisions of this subsection, a political subdivision may not enter into a contract for the construction of a public improvement while a petition for review of the bond issue which is to finance the improvement is pending before the department of local government finance.

[Pre-1975 Property Tax Recodification Citations: 6-1-49-1; 6-1-50-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.196; P.L.224-2007, SEC.35; P.L.146-2008, SEC.198.
Ind. Code § 6-3-2.1-7 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-7
Applicability; application of partnership audit and administrative adjustments to electing entity
Status: in_force

Sec. 7. (a) This section applies if:

(1) the department determines that an electing entity underreported its tax under this chapter;

(2) an electing entity files an amended return reporting an underpayment of tax under this chapter; or

(3) the Internal Revenue Service adjusts the adjusted gross income of an electing entity.

(b) If a partnership is an electing entity, the partnership shall be subject to IC 6-3-4.5 on any assessment and reporting of changes.

(c) If a corporation described in IC 6-3-2-2.8(2) is an electing entity, the corporation and its shareholders shall be subject to the provisions of IC 6-3-4.5 in the same manner as a partnership and its partners with regard to the tax imposed under this chapter, except that any change in attributes is treated as occurring in the year to which the change relates unless required by the Internal Revenue Code.

As added by P.L.1-2023, SEC.5.
Ind. Code § 6-1.1-48-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-6
"Municipally owned utility"
Status: in_force

Sec. 6. As used in this chapter, "municipally owned utility" has the meaning set forth in IC 8-1-2-1.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-6-5.1-4 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-4
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.45.
Ind. Code § 6-2.5-8-8.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-8.5
Commercial printing sales
Status: in_force

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible personal property sold by the commercial printer to the customer will be resold in the ordinary course of the customer's business without changing the form of the property.

As added by P.L.70-1993, SEC.4.
Ind. Code § 6-1.1-42-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-26
Hearing of appeal of grant of deduction
Status: in_force

Sec. 26. An appeal under section 25 of this chapter shall be promptly heard by the court without a jury. All remonstrances upon which an appeal has been taken shall be consolidated and heard and determined within thirty (30) days after the time of the filing of the appeal. The court shall hear evidence on the appeal, and may confirm the final action of the designating body or sustain the appeal. The judgment of the court is final and conclusive, unless an appeal is taken as in other civil actions.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-2.5-4-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-7
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.71-1993, SEC.28.
Ind. Code § 6-6-5.5-14 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-14
Commercial vehicle excise tax reserve fund; establishment
Status: in_force

Sec. 14. (a) The commercial vehicle excise tax reserve fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in calendar year 2000. The fund shall be administered by the department.

(b) The expenses of administering the fund shall be paid from money in the fund.

(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested. Interest that accrues from these investments shall be deposited in the fund.

(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.

(e) Any money remaining in the fund on March 1, 2006, shall revert to the motor carrier regulation fund established under IC 8-2.1-23-1.

As added by P.L.181-1999, SEC.2.
Ind. Code § 6-3.5-11-12 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-12
Collections; remittance; report
Status: in_force

Sec. 12. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the fiscal officer of the adopting municipality that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the fiscal officer of the adopting municipality.

As added by P.L.146-2016, SEC.12. Amended by P.L.111-2021, SEC.8.
Ind. Code § 6-2.5-15-15.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-15.5
Agreement with local unit; payment to local unit of certain amounts of state gross retail and use taxes not otherwise paid
Status: in_force

Sec. 15.5. (a) This section applies to a qualified data center user that:

(1) uses or will use qualified data center equipment in connection with a qualified data center for which a permit that:

(A) authorizes the development, construction, or operation of the qualified data center in a local unit; and

(B) is issued after June 30, 2026, by the local authority with jurisdiction over the local unit; and

(2) is issued a specific transaction award certificate under this chapter with respect to the qualified data center after June 30, 2026.

(b) In order to use the specific transaction award certificate issued under this chapter, the qualified data center user described in subsection (a) shall submit to the county treasurer or fiscal officer of a municipality, whichever enters into the agreement with the data center, an amount equal to not more than one percent (1%) of the state gross retail and use taxes not paid on the data center's total amount of electricity billed each calendar quarter continuing through the duration of the specific transaction award certificate.

(c) Upon request by a county treasurer or fiscal officer of a municipality, whichever enters into the agreement with the data center, the state department of revenue shall report the amount owed to the county treasurer or fiscal officer of a municipality of the jurisdiction in which the data center is located at the end of the data center company's taxable year.

(d) The county or city shall determine:

(1) how the contributions required under subsection (b) will be allocated; and

(2) for what purposes the contributions required under subsection (b) will be used.

As added by P.L.157-2026, SEC.100.
Ind. Code § 6-9-20-8.8 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-8.8
Arena fund; deposits; use of excess revenue for arena fund
Status: in_force

Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the county treasurer shall determine whether there is any food and beverage tax revenue under this chapter that is not required to be deposited and held to:

(1) pay any debt service on bonds issued or rentals on leases entered into by January 1, 2009, for which a pledge of revenues of the food and beverage tax has been made by the county as set forth in section 8.7 of this chapter; or

(2) provide for a debt service reserve related to the bonds or leases described in subdivision (1).

(b) Before the twentieth day of each month, the county treasurer shall determine whether there is excess food and beverage tax revenue under subsection (a) and by the last day of that month transfer the excess food and beverage tax revenue to the fiscal officer of the most populated municipality in the county. The municipal fiscal officer shall deposit the excess food and beverage tax revenue in a municipal arena fund. Any money earned from the investment of money in the municipal arena fund becomes a part of the municipal arena fund. Money in the municipal arena fund shall be used by the most populated municipality in the county for financing the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities. This money shall be retained in the municipal arena fund until applied or transferred to another fund pledged to the payment of debt service on bonds, rent on leases, or other obligations incurred to finance the facilities.

As added by P.L.176-2009, SEC.11.
Ind. Code § 6-9-73-2 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-1.1-4-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-28
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.65, SEC.2; P.L.63-1983, SEC.2; P.L.24-1986, SEC.8; P.L.19-1987, SEC.17; P.L.48-1990, SEC.1; P.L.30-1994, SEC.1; P.L.6-1997, SEC.23; P.L.2-1998, SEC.16. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-50-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-6
Certified statement
Status: in_force

Sec. 6. A qualified individual may elect to receive property tax relief in a manner described in section 3(b) of this chapter by filing a certified statement on forms prescribed by the department of local government finance with the county auditor.

As added by P.L.239-2023, SEC.13. Amended by P.L.9-2024, SEC.181.
Ind. Code § 6-1.1-6-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-8
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.186-2003, SEC.81.
Ind. Code § 6-1.1-39-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-2
Designation of unit area as district; adoption of declaratory ordinance
Status: in_force

Sec. 2. (a) If the fiscal body of a unit finds that:

(1) in order to promote opportunities for the gainful employment of its citizens, the attraction of a new business enterprise to the unit, the retention or expansion of a business enterprise existing within the boundaries of the unit, or the preservation or enhancement of the tax base of the unit, an area under the fiscal body's jurisdiction should be declared an economic development district;

(2) the public health and welfare of the unit will be benefited by designating the area as an economic development district; and

(3) there has been proposed a qualified industrial development project to be located in the economic development district, with the proposal supported by:

(A) financial and economic data; and

(B) preliminary commitments by business enterprises, associations, state or federal governmental units, or similar entities that evidence a reasonable likelihood that the proposed qualified industrial development project will be initiated and accomplished;

the fiscal body may on or before the adoption deadline determined under subsection (c), adopt an ordinance declaring the area to be an economic development district and declaring that the public health and welfare of the unit will be benefited by the designation.

(b) For the purpose of adopting an ordinance under subsection (a), it is sufficient to describe the boundaries of the area by its location in relation to public ways or streams or otherwise as determined by the fiscal body.

(c) The adoption deadline referred to in subsection (a) is determined in the following manner:

(1) The initial adoption deadline is December 31, 2011.

(2) Subject to subdivision (3), the initial adoption deadline and subsequent adoption deadlines are automatically extended in increments of five (5) years, so that adoption deadlines subsequent to the initial adoption deadline fall on December 31, 2016, and December 31 of each fifth year thereafter.

(3) At least one (1) year before the date of an adoption deadline determined under subdivision (2), the general assembly may enact a law that:

(A) terminates the automatic extension of adoption deadlines under subdivision (2); and

(B) specifically designates a particular date as the final adoption deadline.

As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.13; P.L.18-1992, SEC.23; P.L.25-1995, SEC.55; P.L.216-2005, SEC.5.
Ind. Code § 6-3.1-30.5-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-15
Adoption of rules
Status: in_force

Sec. 15. The department shall adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-7-3-14 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-14
Jeopardy assessments; secondary lien to seizure and forfeiture provisions
Status: in_force

Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law.

As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60; P.L.1-1998, SEC.83; P.L.1-1999, SEC.17.
Ind. Code § 6-9-67-4 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-6-1.1-1311 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1311
Use or sale in Indiana of tax-exempt gasoline purchased for export; offense; tax liability; export sales excepted
Status: in_force

Sec. 1311. (a) Except as otherwise permitted by this chapter, a person who purchases tax-exempt gasoline for export and uses or sells any of the gasoline in Indiana with the intent to avoid payment of the tax imposed by this chapter commits a Class A misdemeanor. In addition, for purposes of this chapter, such a person is considered the "distributor" with respect to all gasoline so purchased and to have "received" the gasoline as defined in this chapter, and he is liable for the full amount of the tax imposed by this chapter on the gasoline and a penalty equal to fifty percent (50%) of that tax.

(b) Subsection (a) does not apply if the gasoline is sold in Indiana for export, provided the person furnishes proof at the time and in the manner prescribed by the administrator.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.56.
Ind. Code § 6-6-2.5-63 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-63
Failure of suppliers, permissive suppliers, importers, and blenders to collect or timely remit tax; penalties
Status: in_force

Sec. 63. (a) A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.

(b) Collection of a special fuel tax arising from an out-of-state transaction does not in itself subject a supplier or permissive supplier to the jurisdiction of Indiana for any tax liability arising outside of this chapter.

(c) A person who fails or refuses to pay over to the state the tax on special fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any portion thereof belonging to the state commits a Level 6 felony.

(d) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the commissioner.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.34; P.L.65-1997, SEC.3; P.L.158-2013, SEC.99.
Ind. Code § 6-3.6-6-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-10-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Repealed by P.L.68-2025, SEC.134.
Ind. Code § 6-9-79-4 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-4
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.162-2026, SEC.17.
Ind. Code § 6-9-43-8 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-8
Deposit of tax revenue
Status: in_force

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

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

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

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-2.5-4-16.4 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-16.4
Specified digital products
Status: reserved

Sec. 16.4. (a) As used in this section, "end user" does not include a person who receives by contract a product transferred electronically for further commercial broadcast, rebroadcast, transmission, retransmission, licensing, relicensing, distribution, redistribution, or exhibition of the product, in whole or in part, to another person or persons.

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

(1) electronically transfers specified digital products to an end user; and

(2) grants to the end user the right of permanent use of the specified digital products that is not conditioned upon continued payment by the purchaser.

(c) The sale of a digital code that may be used to obtain a product transferred electronically shall be taxed in the same manner as the product transferred electronically. As used in this subsection, a digital code means a method that permits a purchaser to obtain at a later date a product transferred electronically.

As added by P.L.1-2009, SEC.48. Amended by P.L.113-2010, SEC.48.
Ind. Code § 6-3.1-13-23 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-23
Repealed
Status: repealed

As added by P.L.41-1994, SEC.1. Amended by P.L.28-2004, SEC.65; P.L.4-2005, SEC.81. Repealed by P.L.222-2007, SEC.2.
Ind. Code § 6-1.1-46.2-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-7
Entitlement to deduction; eligible vacant building used for commercial or industrial purposes
Status: in_force

Sec. 7. Except as otherwise provided in this chapter, if an application is approved by resolution of the district board and by resolution of the fiscal body of the municipality under section 6 of this chapter, the owner of the eligible vacant building is entitled to a deduction from the assessed value of the building if the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes. The property owner is entitled to the deduction:

(1) for the first year in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes; and

(2) for subsequent years determined in the abatement schedule under section 8 of this chapter in which the property owner or a tenant of the property owner occupies the eligible vacant building and uses it for commercial or industrial purposes.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-9-42-5 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-5
Liability for tax
Status: in_force

Sec. 5. (a) Each person who pays a price for admission to an event described in section 2(a) of this chapter is liable for the tax imposed under this chapter.

(b) The person who collects the price for admission to the complex shall also collect the admissions tax at the same time the price for admission is paid. In addition, the person shall collect the tax as an agent of the city in which the complex is located.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-9-73-11 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-1.1-51.3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-5
Credit for certain veterans with partial disability; limitations; surviving spouse
Status: in_force

Sec. 5. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if:

(1) the individual served in the military or naval forces of the United States for at least ninety (90) days;

(2) the individual received an honorable discharge;

(3) the individual is at least sixty-two (62) years of age and has a disability of at least ten percent (10%);

(4) the individual's disability is evidenced by:

(A) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs; or

(B) a certificate of eligibility issued to the individual by the Indiana department of veterans' affairs after the Indiana department of veterans' affairs has determined that the individual's disability qualifies the individual to receive a credit under this section; and

(5) the individual:

(A) owns the real property, mobile home, or manufactured home; or

(B) is buying the real property, mobile home, or manufactured home under contract;

on the date the credit is claimed, and in the case of clause (B), the contract or a memorandum of the contract is recorded in the county recorder's office.

(b) The amount of the credit is equal to two hundred fifty dollars ($250).

(c) The surviving spouse of an individual may receive the credit provided by this section if:

(1) the individual satisfied the requirements of subsection (a)(1) through (a)(4) at the time of death; or

(2) the individual:

(A) was killed in action;

(B) died while serving on active duty in the military or naval forces of the United States; or

(C) died while performing inactive duty training in the military or naval forces of the United States;

and the surviving spouse satisfies the requirement of subsection (a)(5) at the time the credit is claimed. The surviving spouse is entitled to the credit regardless of whether the property for which the credit is claimed was owned by the deceased veteran or the surviving spouse before the deceased veteran's death.

(d) An individual who receives the credit provided by this section may receive any other property tax credit that the individual is entitled to by law.

(e) An individual who has sold real property or a mobile home or manufactured home to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the credit provided under this section against that real property, mobile home, or manufactured home.

(f) An individual wishing to claim a credit under this section must file a statement, on forms prescribed by the department of local government finance, with the county auditor and provide documentation necessary to substantiate the individual's eligibility for the credit. The statement must be completed and dated on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. An individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year. However, an individual who receives a credit under this section in a particular year and who becomes ineligible for the credit in the following year shall notify the auditor of the county in which the homestead is located of the individual's ineligibility not later than sixty (60) days after the individual becomes ineligible.

(g) This subsection applies only for taxes assessed in 2026 and due and payable in 2027. For all taxpayers that received a deduction under IC 6-1.1-12-14 before the enactment of HEA 1210-2026, notwithstanding any other provision, the county auditor shall not apply the deduction under IC 6-1.1-12-14 and shall instead apply the local property tax credit under this section.

As added by P.L.157-2026, SEC.96.
Ind. Code § 6-1.1-12.6-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-6
Prohibition against application of the deduction and a deduction under another statute
Status: in_force

Sec. 6. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same model residence may not receive a deduction under both statutes for the model residence for that year.

As added by P.L.70-2008, SEC.1.
Ind. Code § 6-9-44-10 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-10
Covenants
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.157-2013, SEC.2.
Ind. Code § 6-1.1-10-47 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-47
Property tax exemption; certain federally-qualified health centers
Status: in_force

Sec. 47. (a) This section applies to an assessment date occurring after December 31, 2017.

(b) Tangible property owned by a nonprofit corporation is exempt from property taxation if the following apply:

(1) The owner is an organization exempt from taxation under Section 501(c)(3) of the Internal Revenue Code.

(2) The owner is:

(A) a federally-qualified health center (as defined in 42 U.S.C. 1396d(l)(2)(B)); and

(B) a primary medical provider that:

(i) accepts all patients and provides care regardless of a patient's ability to pay;

(ii) is located in a geographically medically underserved area; and

(iii) has received a grant at any time from the Indiana health care trust account under IC 4-12-5.

(3) The owner was granted an exemption under section 16 of this chapter for a comparable facility located in a contiguous county.

(4) The owner applied for an exemption under section 16 of this chapter for a previous assessment date and was denied.

(c) The property that is exempt under this section also includes the following:

(1) Property used in providing storage or parking.

(2) Any part of the property that is leased or rented by the owner to another nonprofit corporation providing services or assistance to participants in the Special Supplemental Nutrition Program for the Women, Infants, and Children Nutrition Program (WIC) under IC 16-35-1.5.

(d) If property is exempt under subsection (b) and part of the property is used by a for-profit enterprise, the exemption under subsection (b) is reduced proportionately.

As added by P.L.255-2017, SEC.10.
Ind. Code § 6-9-64-11 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-8.1-3-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-2
Employees; hiring; compensation; conflict of interest
Status: in_force

Sec. 2. (a) The commissioner, with the governor's approval, may employ such individuals as are necessary to perform the various functions of the department.

(b) The commissioner and the budget agency shall set the compensation for the department's employees.

(c) Before January 1, 1983, an employee of the department may not perform any activity, outside the department, involving the representation of another person at an audit by the department.

(d) After December 31, 1982, an employee of the department may not perform any activity, outside the department, involving the representation of another person for compensation, if that activity could conflict with his departmental job. An employee may not prepare state or federal tax returns for compensation and he may not perform accounting or legal services for compensation, if those services or the results of those services pertain to or are used in the preparation of a state or federal tax return.

(e) For a period of two (2) years after the termination of his employment with the department, a former employee may not act in any capacity for a person (other than the department, another state agency, or the federal government) in a matter that was pending in the department during the period of the former employee's employment.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-1.1-7-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-12
Violation of IC 6-1.1-7-11(a); offense
Status: in_force

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.
Ind. Code § 6-9-64-1 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-9-17-1 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty thousand (130,000) and less than one hundred thirty-nine thousand (139,000).

As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.12-1992, SEC.46; P.L.170-2002, SEC.43; P.L.119-2012, SEC.65; P.L.104-2022, SEC.42.
Ind. Code § 6-3.6-9-14 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-14
Trust account; report of account balance
Status: in_force

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

Sec. 14. Before November 2 of each year, the budget agency shall submit a report to each county auditor indicating the balance in the county's trust account as of the cutoff date set by the budget agency.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-7-3-13 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-13
Jeopardy assessment; duties of department
Status: in_force

Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-4.1-1-3.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-3.5
"Entity"
Status: in_force

Sec. 3.5. "Entity" refers to a partnership, limited partnership, limited liability partnership, association, corporation, limited liability company, trust, or similar entity.

As added by P.L.149-2012, SEC.1.
Ind. Code § 6-8.1-1-5.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-5.5
"Taxpayer"
Status: in_force

Sec. 5.5. "Taxpayer" means a person liable for the payment of taxes.

As added by P.L.332-1989(ss), SEC.18.
Ind. Code § 6-8-11-17 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-17
Withdrawal of money for other purposes
Status: in_force

Sec. 17. (a) An employee may, under this section, withdraw money from the employee's medical care savings account for a purpose other than the purposes set forth in section 13 of this chapter.

(b) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money from the employee's medical care savings account on the last business day of the account administrator's business year for a purpose not set forth in section 13 of this chapter:

(1) the money withdrawn is income to the individual that is subject to taxation under IC 6-3-2-18(e); but

(2) the withdrawal does not:

(A) subject the employee to a penalty; or

(B) make the interest earned on the account during the tax year taxable as income of the employee.

(c) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money for a purpose not set forth in section 13 of this chapter at any time other than the last business day of the account administrator's business year, all of the following apply:

(1) The amount of the withdrawal is income to the individual that is subject to taxation under IC 6-3-2-18(e).

(2) The administrator shall withhold and, on behalf of the employee, pay a penalty to the department of state revenue equal to ten percent (10%) of the amount of the withdrawal.

(3) All interest earned on the balance in the account during the tax year in which a withdrawal under this subsection is made is income to the individual that is subject to taxation under IC 6-3-2-18(f).

(d) Money paid to the department of state revenue as a penalty under this section shall be deposited in the local public health fund established by IC 16-46-10-1.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.9; P.L.164-2023, SEC.3.
Ind. Code § 6-3.1-30.5-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-12
Use of contribution
Status: in_force

Sec. 12. A contribution to a scholarship granting organization shall be treated as having been made for use in a school scholarship program if:

(1) the contribution is made directly to a scholarship granting organization; and

(2) either:

(A) not later than the date of the contribution, the taxpayer designates in writing to the scholarship granting organization that the contribution is to be used only for a school scholarship program; or

(B) the scholarship granting organization provides the taxpayer with written confirmation that the contribution will be dedicated solely for use in a school scholarship program.

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.92-2011, SEC.3.
Ind. Code § 6-8-12-1 — Indiana Code / Title 6 / Article 8 / Chapter 12 / Section 6-8-12-1
"Eligible entity"
Status: in_force

Sec. 1. (a) As used in this chapter, "eligible entity" means:

(1) the National Football League and its affiliates;

(2) the National Collegiate Athletic Association and its affiliates;

(3) the National Basketball Association and its affiliates;

(4) the Women's National Basketball Association and its affiliates; and

(5) the College Football Playoff Group and its affiliates.

(b) The College Football Playoff Group described in subsection (a)(5) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC.

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130; P.L.13-2025, SEC.1.
Ind. Code § 6-2.5-15-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-7
"Operator"
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-7 by P.L.178-2025, SEC.7 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 7. As used in this chapter, "operator" means an entity, other than an owner or a qualified colocation tenant, operating a data center or a quantum computing research, advanced computing, and defense infrastructure network pursuant to a lease or other contract with the owner or a lessor. The term includes a licensed property management company, a property lessor, or any other individual or entity responsible for the control, oversight, or maintenance of a facility. The term also includes an affiliate of an operator.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.7.
Ind. Code § 6-6-9.5-7 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-7
Imposition of tax; ordinance; rate; notices
Status: in_force

Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. The ordinance must specify that the tax expires December 31, 2036.

(b) Except as provided in subsection (c), the county supplemental auto rental excise tax that may be imposed upon the rental of a passenger motor vehicle is two percent (2%) of the gross retail income received by the retail merchant for the rental.

(c) The county supplemental auto rental excise tax does not apply to the sharing of passenger motor vehicles through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) in the county unless the legislative body of the most populous city in the county adopts an ordinance to impose the tax as provided in this section. The legislative body of the most populous city in the county may adopt an ordinance to impose the county supplemental auto rental excise tax on the sharing of passenger motor vehicles registered in the county for purposes of IC 6-6-5 through a peer to peer vehicle sharing program. The amount of the tax is equal to:

(1) the gross retail income received by the peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) for the sharing of the passenger motor vehicle; multiplied by

(2) one percent (1%).

The ordinance must specify that the ordinance expires December 31, 2036.

(d) If the city legislative body adopts an ordinance under subsection (a) or (c), the city legislative body shall immediately send a certified copy of the ordinance to the commissioner of the department.

(e) If the city legislative body adopts an ordinance under subsection (a) or (c) before June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after June 30 of the year in which the ordinance is adopted. If the city legislative body adopts an ordinance under subsection (a) or (c) on or after June 1 of a year, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month in which the ordinance is adopted.

As added by P.L.214-2005, SEC.22. Amended by P.L.108-2019, SEC.126.
Ind. Code § 6-9-24-9 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-9
Repealed
Status: repealed

As added by P.L.111-1987, SEC.1. Amended by P.L.184-2006, SEC.9; P.L.172-2011, SEC.110; P.L.165-2021, SEC.124. Repealed by P.L.137-2022, SEC.90.
Ind. Code § 6-1.1-42-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-3
"Remediation" defined
Status: in_force

Sec. 3. As used in this chapter, "remediation" has the meaning set forth in IC 13-11-2-186.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-2.5-15-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-11
"Qualified equipment"
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-11 by P.L.178-2025, SEC.9 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 11. As used in this chapter, "qualified equipment" means data center equipment or quantum computing research, advanced computing, and defense infrastructure network equipment in a qualified data center or a quantum computing research, advanced computing, and defense infrastructure network.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.9.
Ind. Code § 6-3-2-25 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-25
Adjusted gross income tax deduction for property taxes imposed for March 1, 2006, or January 15, 2007, assessment
Status: in_force

Sec. 25. (a) This section applies only to an individual who in 2008 paid property taxes that:

(1) were imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date;

(2) are due after December 31, 2007; and

(3) are paid on or before the due date for the property taxes.

(b) As used in this section, "adjusted gross income" has the meaning set forth in IC 6-3-1-3.5.

(c) An individual described in subsection (a) is entitled to a deduction from the individual's adjusted gross income for a taxable year beginning after December 31, 2007, and before January 1, 2009, in an amount equal to the amount determined in the following STEPS:

STEP ONE: Determine the lesser of:

(A) two thousand five hundred dollars ($2,500); or

(B) the total amount of property taxes imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date and paid in 2007 or 2008.

STEP TWO: Determine the greater of zero (0) or the result of:

(A) the STEP ONE result; minus

(B) the total amount of property taxes that:

(i) were imposed on the individual's principal place of residence for the March 1, 2006, assessment date or the January 15, 2007, assessment date;

(ii) were paid in 2007; and

(iii) were deducted from the individual's adjusted gross income under IC 6-3-1-3.5(a)(13) by the individual on the individual's state income tax return for a taxable year beginning before January 1, 2008.

(d) The deduction under this section is in addition to any deduction that an individual is otherwise entitled to claim under IC 6-3-1-3.5(a)(13). However, an individual may not deduct under IC 6-3-1-3.5(a)(13) any property taxes deducted under this section.

As added by P.L.220-2011, SEC.139. Amended by P.L.6-2012, SEC.50; P.L.250-2015, SEC.25.
Ind. Code § 6-9-71-11 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-9-10-10 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-10
Covenant protecting bondholders
Status: in_force

Sec. 10. With respect to:

(1) bonds, leases, or other obligations for which the county has pledged tax revenues under section 5 of this chapter; or

(2) bonds issued by a lessor that are payable from lease rentals;

the general assembly covenants with the county, the purchasers or owners of the bonds or other obligations described in subdivision (1), and the owners of bonds described in subdivision (2) that this chapter will not be repealed or amended in any manner that will adversely affect the imposition or collection of the tax imposed under this chapter if the principal of any bonds, the interest on any bonds, or the lease rentals due under any lease remain unpaid.

As added by P.L.224-2003, SEC.253.
Ind. Code § 6-3.6-2-16.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-16.5
"State GIS officer"
Status: in_force

Sec. 16.5. "State GIS officer" has the meaning set forth in IC 4-23-7.3-10.

As added by P.L.157-2026, SEC.111.
Ind. Code § 6-9-66-3 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-3
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.115.
Ind. Code § 6-3.1-34.6-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-8
Credit claims; credit amounts; claims for vehicles placed into service in 2013
Status: in_force

Sec. 8. (a) Subject to subsection (c), a person that places a qualified vehicle into service in a particular taxable year may claim a credit against the person's state tax liability for that taxable year.

(b) Subject to sections 9 and 10 of this chapter, the amount of the credit that may be claimed for placing a qualified vehicle into service is the amount determined in STEP THREE of the following formula:

STEP ONE: Determine the difference between:

(A) the price of the qualified vehicle; and

(B) the price of a similarly equipped vehicle of the same make and model that is powered by a gasoline or diesel engine.

STEP TWO: Multiply the STEP ONE result by fifty percent (50%).

STEP THREE: Determine the lesser of:

(A) the STEP TWO result; or

(B) fifteen thousand dollars ($15,000).

(c) To the extent that a person claims a credit under this chapter for placing a qualified vehicle into service in 2013, the person may claim such a credit only against any state gross retail tax and use tax liability incurred by the person on transactions occurring after June 30, 2015, that involve a natural gas product (as defined by IC 6-6-2.5-16.5) and that are subject to taxation under IC 6-2.5 because the provisions of IC 6-2.5-5-27(b) exclude those transactions involving a natural gas product from the exemption provided in IC 6-2.5-5-27.

As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.88.
Ind. Code § 6-6-4.1-14.5 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-14.5
Agreements; limitations; transmittals
Status: in_force

Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to the following matters:

(1) Determining the base state for users.

(2) Specifying records requirements for users.

(3) Specifying audit procedures.

(4) Exchanging information.

(5) Defining persons eligible for tax licensing.

(6) Defining qualified motor vehicles.

(7) Determining if bonding is required.

(8) Specifying reporting requirements and periods, including the following:

(A) Establishing uniform penalties and interest rates for late reporting.

(B) Determining methods for collecting and forwarding motor fuel taxes, special fuel taxes, and penalties to another state or jurisdiction.

(9) Any other provisions designed to facilitate the administration of the agreement.

(b) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limit the authority of the general assembly to do any of the following:

(1) Determine whether to impose a tax.

(2) Determine tax rates.

(3) Define tax exemptions or deductions.

(4) Determine what constitutes a taxable event that results in the imposition of a tax.

(5) Determine any other matters related to the powers described in subdivisions (1) through (4).

(c) If:

(1) Indiana becomes a member of the International Fuel Tax Agreement;

(2) another member jurisdiction of the International Fuel Tax Agreement nets all of its International Fuel Tax Agreement returns received in a month according to the terms of the International Fuel Tax Agreement; and

(3) the overall result of the netting is that:

(A) more of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) was collected and will be transmitted to the department; or

(B) more of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 must be refunded to carriers and will be transmitted from the department;

the transmittal described in subdivision (3) shall be done through the International Fuel Tax Agreement Clearinghouse or its successor program according to the terms of the International Fuel Tax Agreement.

(d) The funds received or requested as part of a transmittal described in subsection (c) shall be deposited or credited in the following manner:

(1) A transmittal to the department from a member jurisdiction of the International Fuel Tax Agreement of a collection of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) from carriers based in that member jurisdiction shall be deposited in the manner prescribed in section 5 of this chapter.

(2) A request to the department from a member jurisdiction of the International Fuel Tax Agreement of amounts of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 to be refunded to carriers based in that member jurisdiction shall be credited in the manner prescribed in IC 6-6-1.1-803.

As added by P.L.129-2001, SEC.12. Amended by P.L.185-2018, SEC.15.
Ind. Code § 6-6-1.1-1102 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1102
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-45.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-4
County property tax assessment board of appeals hearing; notice
Status: in_force

Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing:

(1) by mail to:

(A) the petitioner;

(B) the owner, if different from the petitioner;

(C) all persons that have, as of the date the petition was filed, a substantial interest of public record in the brownfield; and

(D) the assessor of the township in which the brownfield is located, or the county assessor if there is no township assessor for the township; and

(2) under IC 5-3-1.

As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.306.
Ind. Code § 6-1.1-5-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-16
Consolidation of contiguous parcels into single parcel
Status: in_force

Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter.

(b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each parcel and the area of all contiguous parcels, the assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel to the extent that the existing contiguous parcels are in a single taxing district and the same section. For existing contiguous parcels in more than one (1) taxing district or one (1) section, the assessing official shall, upon written request by the owner, consolidate the existing contiguous parcels in each taxing district and each section into a single parcel. An assessing official shall consolidate more than one (1) existing contiguous parcel into a single parcel if the assessing official has knowledge that an improvement to the real property is located on or otherwise significantly affects the parcels.

As added by P.L.51-1997, SEC.5. Amended by P.L.38-1998, SEC.2; P.L.113-2010, SEC.20.
Ind. Code § 6-2.5-1-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-9
"Tax year" or "taxable year"
Status: in_force

Sec. 9. "Tax year" or "taxable year" means either the calendar year or the taxpayer's fiscal year if and when permission is obtained from the department to use the taxpayer's fiscal year in lieu of the calendar year.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-3.6-9-4.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-4.1-b
Adjustments
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. 4.1. The budget agency shall adjust the amounts determined under section 4 of this chapter for the credits claimed against local income taxes under IC 6-3.6-8-6 and IC 6-3.1-19. The adjustments made by the budget agency may be phased-in over several calendar years until the credits are fully accounted for.

As added by P.L.165-2021, SEC.95. Amended by P.L.68-2025, SEC.157.
Ind. Code § 6-1.1-46.2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-4
Application for deduction; district board; statement of benefits; contents
Status: in_force

Sec. 4. The owner of an eligible vacant building may apply to a district board for a deduction under this chapter for the occupation of an eligible vacant building within a district. An application under this section must:

(1) be submitted to the district board before the owner or tenant of the eligible vacant building occupies the eligible vacant building; and

(2) include a statement of benefits specifying the following information:

(A) A description of the eligible vacant building that the property owner or a tenant of the property owner will occupy.

(B) An estimate of the number of individuals who will be employed or whose employment will be retained by the property owner or the tenant as a result of the occupation of the eligible vacant building, and an estimate of the annual salaries of those individuals.

(C) Information regarding efforts by the owner or a previous owner to sell, lease, or rent the eligible vacant building during the period the eligible vacant building was unoccupied.

(D) Information regarding the amount for which the eligible vacant building was offered for sale, lease, or rent by the owner or a previous owner during the period the eligible vacant building was unoccupied.

(E) Any other information required by the district board.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-1.1-12.4-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-13
Voidance of rules; investment property tax deduction
Status: in_force

Sec. 13. The rules of the department of local government finance at 50 IAC 22 concerning procedures governing administration of the investment property tax deduction established under this chapter are void. The publisher of the Indiana Administrative Code shall remove 50 IAC 22 from the Indiana Administrative Code.

As added by P.L.193-2005, SEC.8. Amended by P.L.148-2015, SEC.9.
Ind. Code § 6-3-1-4 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-4
"Department"
Status: in_force

Sec. 4. The term "department" means the Indiana department of state revenue.

Formerly: Acts 1963(ss), c.32, s.104.
Ind. Code § 6-1.1-1-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-3.5
"Base rate"
Status: in_force

Sec. 3.5. "Base rate" means the statewide agricultural land base rate value per acre used to determine the true tax value of agricultural land under:

(1) the real property assessment guidelines of the department of local government finance; or

(2) rules or guidelines of the department of local government finance that succeed the guidelines referred to in subdivision (1).

As added by P.L.228-2005, SEC.1.
Ind. Code § 6-8.1-15-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-8
"Place of primary use" defined
Status: in_force

Sec. 8. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the mobile telecommunications service primarily occurs, which must be:

(1) the residential street address or the primary business street address of the customer; and

(2) within the licensed service area of the home service provider.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-7-2-2.1 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-2.1
"Moist snuff"
Status: in_force

Sec. 2.1. As used in this chapter, "moist snuff" means any finely cut, ground, or powdered tobacco that is not intended to be:

(1) smoked; or

(2) placed in the nasal cavity.

As added by P.L.172-2011, SEC.81.
Ind. Code § 6-3.1-24-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-7
Certification of qualified Indiana business; forms; fee
Status: in_force

Sec. 7. (a) The Indiana economic development corporation shall certify that a business is a qualified Indiana business if the corporation determines that the business:

(1) has its headquarters in Indiana;

(2) is primarily focused on professional motor vehicle racing, commercialization of research and development, technology transfers, or the application of new technology, or is determined by the Indiana economic development corporation to have significant potential to:

(A) bring substantial capital into Indiana;

(B) create jobs;

(C) diversify the business base of Indiana; or

(D) significantly promote the purposes of this chapter in any other way;

(3) has had average annual revenues of less than ten million dollars ($10,000,000) in the two (2) years preceding the year in which the business received qualified investment capital from a taxpayer claiming a credit under this chapter;

(4) has:

(A) at least fifty percent (50%) of its employees residing in Indiana; or

(B) at least seventy-five percent (75%) of its assets located in Indiana; and

(5) is not engaged in a business involving:

(A) real estate;

(B) real estate development;

(C) insurance;

(D) professional services provided by an accountant, a lawyer, or a physician;

(E) retail sales, except when:

(i) the primary purpose of the business is the development or support of electronic commerce using the Internet; or

(ii) the business is engaged in retail sales as a method to sell a unique product that the business developed, for which the business holds patents, or of which the business otherwise has ownership; or

(F) oil and gas exploration.

(b) A business shall apply to be certified as a qualified Indiana business on a form prescribed by the Indiana economic development corporation.

(c) If a business is certified as a qualified Indiana business under this section, the Indiana economic development corporation shall provide a copy of the certification to the investors in the qualified Indiana business for inclusion in tax filings.

(d) Except as provided in subsection (e), the Indiana economic development corporation may impose an application fee of not more than two hundred dollars ($200).

(e) The Indiana economic development corporation may not impose the application fee authorized by subsection (d) for applications submitted during the period beginning July 1, 2011, and ending June 30, 2013.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.3; P.L.4-2005, SEC.98; P.L.193-2005, SEC.17; P.L.172-2011, SEC.66; P.L.162-2026, SEC.9.
Ind. Code § 6-1.1-1-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-4
"Common council of city" or "county council"
Status: in_force

Sec. 4. "Common council of a city" or "county council" includes a city-county council.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-3-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-28
Personal property online submission portal fund
Status: in_force

Sec. 28. (a) The personal property online submission portal fund is established for the purpose of receiving fees deposited under section 27 of this chapter (before its repeal). The fund shall be administered by the department of local government finance.

(b) Money in the fund may be used by the department:

(1) to cover expenses incurred in the development, maintenance, and administration of the personal property online submission portal;

(2) for data base management expenses; and

(3) to cover any other expenses related to property tax administration.

(c) The treasurer of state shall invest the money in the fund not currently needed to meet the obligations of the fund in the same manner as other public money may be invested.

(d) Money in the fund at the end of a state fiscal year does not revert to the state general fund.

As added by P.L.108-2019, SEC.104. Amended by P.L.230-2025, SEC.17.
Ind. Code § 6-3.1-22-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-9
Qualifying conditions; assistance to office by department of natural resources
Status: in_force

Sec. 9. (a) A taxpayer qualifies for a credit under section 8 of this chapter if all of the following conditions are met:

(1) The historic property is:

(A) located in Indiana;

(B) at least fifty (50) years old; and

(C) except as provided in section 8(c) of this chapter, owned by the taxpayer.

(2) The office certifies that the historic property is listed in the register of Indiana historic sites and historic structures.

(3) The office certifies that the taxpayer submitted a proposed preservation or rehabilitation plan to the office that complies with the standards of the office.

(4) The office certifies that the preservation or rehabilitation work that is the subject of the credit substantially complies with the proposed plan referred to in subdivision (3).

(5) The preservation or rehabilitation work is completed in not more than:

(A) two (2) years; or

(B) five (5) years if the preservation or rehabilitation plan indicates that the preservation or rehabilitation is initially planned for completion in phases.

The time in which work must be completed begins when the physical work of construction or destruction in preparation for construction begins.

(6) The historic property is principally used and occupied by the taxpayer as the taxpayer's residence.

(7) The qualified expenditures for preservation or rehabilitation of the historic property exceed ten thousand dollars ($10,000).

(b) The division of historic preservation and archaeology of the department of natural resources shall assist the office, as requested and at no expense to the office, in making the certifications under this section.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.29.
Ind. Code § 6-1.1-7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-3
Placement of mobile home; reports
Status: in_force

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed on the land.

(b) This subsection applies to a person that operates a mobile home community. In addition to the requirements of subsection (a), if a person to whom this subsection applies places a mobile home or allows a mobile home to be placed in the mobile home community, if a sale or lease of a mobile home previously held as inventory occurs, or if the status of a mobile home is changed to inventory, the person shall furnish the following information and other items to the assessor of the township in which the mobile home community is located, or the county assessor if there is no township assessor for the township, within thirty (30) days after the mobile home is placed in the mobile home community, the sale or lease of the mobile home occurs, or the change in status of the mobile home to inventory occurs:

(1) If applicable, notice of the sale or lease of the mobile home or the change in status of the mobile home to inventory.

(2) The name of the owner of the mobile home at the time the entry is made, as shown on the title to the mobile home.

(3) The vehicle identification number of the mobile home.

(4) A copy of the title held by the owner of the mobile home at the time the entry is made, or, if no title exists:

(A) a petition filed with a court requesting an order by the court for the title of the mobile home; or

(B) a bureau of motor vehicles affidavit of sale or disposal.

(5) A copy of the most recent permit issued to the owner of the mobile home or issued under section 10 of this chapter, if applicable.

(c) The thirty (30) day period specified in subsections (a) and (b) commences the day after the day that the mobile home is placed upon the land.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.95; P.L.235-2017, SEC.4.
Ind. Code § 6-3.6-11-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-1-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.69; P.L.247-2017, SEC.24; P.L.239-2023, SEC.16; P.L.156-2024, SEC.25. Repealed by P.L.68-2025, SEC.179.
Ind. Code § 6-1.1-25-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-2.5
Petition to establish schedule of fees and costs; reimbursement
Status: in_force

Sec. 2.5. (a) A county auditor may petition a court issuing judgments and orders for sale in the county under IC 6-1.1-24 to establish a schedule of reasonable and customary attorney's fees and costs that apply to a:

(1) purchaser;

(2) purchaser's assignee; or

(3) purchaser of the certificate of sale under IC 6-1.1-24;

who submits a claim for reimbursement upon redemption.

(b) When a court provides a schedule as described in subsection (a), the county auditor may not reimburse attorney's fees and costs in an amount higher than the attorney's fees and costs provided in the schedule, except as provided in subsection (c).

(c) A:

(1) purchaser;

(2) purchaser's assignee; or

(3) purchaser of the certificate of sale under IC 6-1.1-24;

may petition the court for a higher rate of reimbursement than the rate found on a schedule provided under subsection (a). The court shall grant the petition if the court finds that the claim is based on reasonable and customary attorney's fees and costs.

As added by P.L.88-1995, SEC.6. Amended by P.L.139-2001, SEC.12; P.L.170-2003, SEC.8.
Ind. Code § 6-8.1-15-21 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-21
Customer remedies
Status: in_force

Sec. 21. (a) If a customer believes that an amount of tax, charge, or fee or an assignment of place of primary use or taxing jurisdiction included on a bill under this chapter is erroneous, the customer shall notify the home service provider in writing. The customer shall include in the written notification the street address for the customer's place of primary use, the account name and number for which the customer seeks a correction, a description of the error asserted by the customer, and any other information that the home service provider reasonably requires to process the request.

(b) Within sixty (60) days after receiving a notice under this section, the home service provider shall review its records to determine the customer's taxing jurisdiction. If the review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax, charge, or fee erroneously collected from the customer for a period of up to two (2) years. If the review shows that the amount of tax, charge, or fee or assignment of place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the customer.

(c) The procedures set forth in this section are the first course of remedy available to a customer seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund of or other compensation for taxes, charges, or fees erroneously collected by the home service provider. No cause of action based upon a dispute arising from the collection of any such taxes, charges, or fees shall accrue until a customer has exhausted the remedies set forth in this section.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-18.5-13.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.3
Repealed
Status: repealed

As added by P.L.65-1986, SEC.1. Repealed by P.L.83-1987, SEC.2.
Ind. Code § 6-4.1-8-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-5
Life insurance proceeds; damages payable in a cause of action maintained by a personal representative
Status: in_force

Sec. 5. (a) Within ten (10) days after life insurance proceeds are paid to a resident decedent's estate, the life insurance company shall give notice of the payment to the department of state revenue.

(b) Not later than ten (10) days after damages payable under a cause of action maintained by a personal representative under IC 34-9-3-4 are paid to a resident decedent's estate, the person making the payment shall give notice of the payment to the department of state revenue.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.9; P.L.157-1992, SEC.1; P.L.6-1999, SEC.1; P.L.143-2009, SEC.2; P.L.79-2017, SEC.38.
Ind. Code § 6-9-46-5 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-5
Liability for tax; collection
Status: in_force

Sec. 5. (a) Each person who pays a price for admission described in section 3 of this chapter is liable for the performing arts center admissions tax imposed under this chapter.

(b) The person who collects the price for admission shall collect the performing arts center admissions tax imposed under this chapter at the same time the price for admission is paid. The person shall collect the tax as an agent of the county that owns the indoor performing arts center.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-3.1-21-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-4
Repealed
Status: repealed

As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-7-2-1 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-1
"Department"
Status: in_force

Sec. 1. As used in this chapter, "department" refers to the department of state revenue and includes its employees and agents.

As added by P.L.96-1987, SEC.7.
Ind. Code § 6-1.1-21.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-3
"Allocation area"
Status: in_force

Sec. 3. As used in this chapter, "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.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.231.
Ind. Code § 6-9-55-9 — Indiana Code / Title 6 / Article 9 / Chapter 55 / Section 6-9-55-9
Uses of revenue
Status: in_force

Sec. 9. Money in the food and beverage tax receipts fund must be used by the city for one (1) or more of the following purposes:

(1) Construction, renovation, improvement, equipping, or maintenance of city capital improvements.

(2) Financing, construction, improvement, equipping, operation, maintenance and promotion of the Jasper Community Wellness, Sports and Aquatic Center.

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

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

As added by P.L.236-2023, SEC.120.
Ind. Code § 6-9-17-6 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-6
Powers of commission
Status: in_force

Sec. 6. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

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

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 4 of this chapter, to any Indiana not-for-profit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events in the county;

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

(b) A majority of the commission constitutes a quorum for the transaction of business, and the concurrence of a majority of the commission is necessary to authorize any action.

(c) All expenses of the commission shall be paid from the fund established under section 4 of this chapter.

As added by Acts 1982, P.L.68, SEC.1.
Ind. Code § 6-8.1-6-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-2
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.137-2022, SEC.86.
Ind. Code § 6-9-26-10 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-10
Receipt of taxes
Status: in_force

Sec. 10. The amounts received from the taxes 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.74-1988, SEC.2. Amended by P.L.9-2024, SEC.241.
Ind. Code § 6-1.1-23.5-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-15
Public auction; proceeds of sale; claims for surplus amounts
Status: in_force

Sec. 15. (a) Except as provided in section 7 of this chapter, the county treasurer shall, at the time and place designated in the notice, sell at public auction to the highest bidder each mobile home that is specified in the order for sale. The county treasurer shall keep a record of all sales in the form prescribed by the state board of accounts. The proceeds of the sale shall be paid into the county treasury and applied as follows:

(1) First, to the collection expenses.

(2) Second, to the payment of the delinquent taxes and penalties.

(3) Third, to the payment of other tax delinquencies of the taxpayer in the order provided in subsection (b).

(4) Fourth, to the payment of amounts owed to creditors having a security interest in the mobile home.

(5) Fifth, to the payments of any amounts owed to the owner of a mobile home community under IC 16-41-27-29.

(6) Sixth, any balance remaining shall be paid to the mobile home sale surplus fund.

(b) Any surplus funds to be applied to the other delinquent taxes of a taxpayer under subsection (a)(3) shall be applied as follows:

(1) First, to the payment of delinquent personal property taxes owed in the county by the taxpayer.

(2) Second, to the payment of delinquent real property taxes owed in the county by the taxpayer.

(3) Third, to the payment of delinquent personal property taxes owed by the taxpayer and certified from another county.

(c) The:

(1) owner of record of a mobile home assessed as personal property at the time the mobile home was placed on the tentative auction list under section 4 of this chapter, if the owner of record at the time the mobile home was placed on the tentative auction list retained ownership of the mobile home until the mobile home was sold under this chapter; or

(2) purchaser under this chapter of the mobile home assessed as personal property or the purchaser's assignee, if the owner of record at the time the mobile home was placed on the tentative auction list sold the mobile home to a person other than the purchaser under this chapter before the sale of the mobile home under this chapter;

may file a verified claim for money that is deposited in the mobile home sale surplus fund. If the claim is approved by the county auditor and the county treasurer, the county auditor shall issue a warrant to the claimant for the amount due.

(d) If the person who claims money deposited in the mobile home sale surplus fund under subsection (a) is a person other than a person described in subsection (c), the county auditor may issue a warrant to the person only as directed by the court having jurisdiction over the sale of the mobile home assessed as personal property for which the surplus claim is made.

(e) A court may direct the issuance of a warrant only:

(1) on petition by the claimant; and

(2) within three (3) years after the date of sale under this chapter of the mobile home assessed as personal property.

(f) If an amount applied to taxes under this section is later paid out of the county general fund to the purchaser or the purchaser's successor due to the invalidity of the sale, all the taxes shall be reinstated and recharged to the tax duplicate and collected in the same manner as if the mobile home assessed as personal property had not been offered for sale.

(g) When a refund is made to any purchaser or purchaser's successor by reason of the invalidity of a sale, the county auditor shall, at the December settlement immediately following the refund, deduct the amount of the refund from the gross collections in the taxing district in which the land lies and shall pay that amount into the county general fund.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-9-3-2 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-2
Organizational meeting; election of officers; bylaws, rules, and regulations; quorum
Status: in_force

Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, who shall perform the duties pertaining to those offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. The members shall be authorized to adopt such bylaws and rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers constitutes a quorum, and the concurrence of a majority of the board of managers is necessary to authorize any action.

As added by Acts 1976, P.L.23, SEC.1.
Ind. Code § 6-6-11-5 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-5
"Tax situs"
Status: in_force

Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5.

As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.
Ind. Code § 6-2.5-1-27.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-27.7
"Time and material contract"
Status: in_force

Sec. 27.7. "Time and material contract" means a contract in which the cost of construction material and the cost of labor or other charges are stated separately.

As added by P.L.181-2016, SEC.17.
Ind. Code § 6-3.1-34-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-10
"Taxpayer"
Status: in_force

Sec. 10. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. The term includes the owner or the developer of the qualified development site property, a pass through entity, and an assignee that is assigned part or all of a credit under section 14 of this chapter.

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.24.
Ind. Code § 6-2.5-3.5-24 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-24
Display of price
Status: in_force

Sec. 24. A retail merchant shall display on the metered pump the total price per unit of the gasoline. A retail merchant may not advertise the gasoline at a price that is different than the price that the retail merchant is required to display on the metered pump.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-5.5-1-19 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-19
"Partnership"
Status: in_force

Sec. 19. "Partnership" has the meaning set forth in IC 6-3-1-19.

As added by P.L.21-1990, SEC.20. Amended by P.L.159-2021, SEC.27.
Ind. Code § 6-1.1-10.3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-2
"Local income tax council"
Status: in_force

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

Sec. 2. As used in this chapter, "local income tax council" refers to the local income tax council established by IC 6-3.6-3-1 for a county.

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.8.
Ind. Code § 6-6-15-5 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-5
Liability for tax; collection
Status: in_force

Sec. 5. A person that rents heavy rental equipment is liable for the heavy equipment rental excise tax on the transaction. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the transaction. The retail merchant shall collect the tax as an agent for the state.

As added by P.L.188-2018, SEC.3.
Ind. Code § 6-1.1-12.1-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-6
Multiple deductions barred
Status: in_force

Sec. 6. (a) A property owner may not receive a deduction under this chapter for repairs or improvements to real property if the property owner receives a deduction under either IC 6-1.1-12-18 (before its expiration) or IC 6-1.1-12-22 (before its expiration) for those same repairs or improvements. This subsection expires January 1, 2033.

(b) A property owner may not receive a deduction under this chapter if the property owner receives a deduction under IC 6-1.1-12-28.5 (before its expiration) for the same property.

As added by Acts 1977, P.L.69, SEC.1. Amended by P.L.25-1995, SEC.23; P.L.181-2016, SEC.12; P.L.68-2025, SEC.54.
Ind. Code § 6-2.5-3.5-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-9
"Qualified distributor"
Status: in_force

Sec. 9. As used in this chapter, "qualified distributor" means a distributor that:

(1) is a licensed distributor under IC 6-6-1.1; and

(2) holds an uncanceled permit issued under section 17 of this chapter.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-2.5-1-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-4
"Department"
Status: in_force

Sec. 4. "Department" means the Indiana department of state revenue.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-6-1.1-502 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-502
Monthly payment of tax due; computation
Status: in_force

Sec. 502. (a) Except as provided in subsection (b), at the time of filing each monthly report, each distributor shall pay to the administrator the full amount of tax due under this chapter for the preceding calendar month, computed as follows:

(1) Enter the total number of invoiced gallons of gasoline received during the preceding calendar month.

(2) Subtract the number of gallons for which deductions are provided by sections 701 through 705 of this chapter from the number of gallons entered under subdivision (1).

(3) Subtract the number of gallons reported under section 501(3) of this chapter.

(4) Multiply the number of invoiced gallons remaining after making the computation in subdivisions (2) and (3) by the tax rate prescribed by section 201 of this chapter to compute that part of the gasoline tax to be deposited in the highway, road, and street fund under section 802(2) of this chapter or in the motor fuel tax fund under section 802(3) of this chapter.

(5) Multiply the number of gallons subtracted under subdivision (3) by the tax rate prescribed by section 201 of this chapter to compute that part of the gasoline tax to be deposited in the fish and wildlife fund under section 802(1) of this chapter.

(b) If the department determines that a distributor's:

(1) estimated monthly gasoline tax liability for the current year; or

(2) average monthly gasoline tax liability for the preceding year;

exceeds five thousand dollars ($5,000), the distributor shall pay the monthly gasoline taxes due by electronic fund transfer (as defined in IC 4-8.1-2-7) or by delivering in person or by overnight courier a payment by cashier's check, certified check, or money order to the department. The transfer or payment shall be made on or before the date the tax is due.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.24; Acts 1980, P.L.10, SEC.8; Acts 1981, P.L.93, SEC.1; P.L.59-1985, SEC.11; P.L.92-1987, SEC.5; P.L.63-1988, SEC.12; P.L.28-1997, SEC.22; P.L.211-2007, SEC.35.
Ind. Code § 6-3-2-10 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-10
Unemployment compensation; deduction
Status: in_force

Sec. 10. (a) For purposes of this section, "excess adjusted gross income" means the greater of zero (0) or one-half (1/2) of:

(1) the individual's adjusted gross income or the combined adjusted gross income of the individual and the individual's spouse, if the individual files a joint return with the individual's spouse, as determined under Section 62 of the Internal Revenue Code; plus

(2) any unemployment compensation excluded from federal gross income under Section 85(c) of the Internal Revenue Code; minus

(3) the following amount:

(A) Eighteen thousand dollars ($18,000) for an individual who files a joint tax return with the individual's spouse.

(B) Zero dollars ($0) if the individual:

(i) is married at the close of the taxable year, as determined under Section 7703 of the Internal Revenue Code;

(ii) does not file a joint return for the taxable year; and

(iii) does not live apart from the individual's spouse at all times during the taxable year.

(C) Twelve thousand dollars ($12,000) for an individual not described in clause (A) or (B).

(b) "Eligible unemployment compensation" means unemployment compensation received by an individual and included in the individual's federal gross income under Section 85 of the Internal Revenue Code plus any unemployment compensation received by the individual excluded from federal gross income under Section 85(c) of the Internal Revenue Code. The term does not include amounts not taxable under this article as a result of 45 U.S.C. 352.

(c) An individual is entitled to a deduction against the individual's adjusted gross income in an amount equal to the greater of zero (0) or the remainder of:

(1) eligible unemployment compensation; minus

(2) excess adjusted gross income.

(d) For an individual and an individual's spouse described in subsection (a)(3)(A):

(1) the deduction under subsection (c) shall be computed based on the combined eligible unemployment compensation of the individual and the individual's spouse; and

(2) this subsection and subsection (c) shall not be construed to permit more than one (1) deduction under this section.

As added by P.L.2-1987, SEC.19. Amended by P.L.5-1988, SEC.46; P.L.182-2009(ss), SEC.196; P.L.165-2021, SEC.75.
Ind. Code § 6-6-11-3 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-3
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.3.
Ind. Code § 6-1.1-10-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-24
Fraternity or sorority property
Status: in_force

Sec. 24. (a) Subject to the limitations contained in subsection (b) of this section, the following tangible property is exempt from property taxation if it is owned by a fraternity or sorority that is exempt from federal income taxation under Section 501(c)(2), Section 501(c)(3), or Section 501(c)(7) of the Internal Revenue Code:

(1) a tract of land;

(2) the improvements situated on the tract of land; and

(3) all personal property.

(b) This exemption does not apply unless:

(1) the fraternity or sorority is connected with or related to, and under the supervision of, a college, university, or other educational institution; or

(2) the property is used by the fraternity or sorority to carry out its purpose, including as an international, national, state, or local headquarters or to support the administrative, executive, or other functions associated with the operation of a fraternity or sorority.

(c) For purposes of this section, "fraternity or sorority" includes:

(1) a fraternity or sorority that is connected with or related to, and under the supervision of, a college, university, or other educational institution;

(2) an international, national, state, or local fraternity or sorority that administers, coordinates, operates, or governs fraternity or sorority chapters, units, divisions, or other groups or group members that are connected with or related to, and under the supervision of, a college, university, or other educational institution;

(3) a foundation related to a fraternity or sorority; or

(4) a housing corporation or similar entity related to a fraternity or sorority.

(d) To qualify for the exemption allowed by this section, the property may be owned, occupied, or used by more than one (1) fraternity or sorority, as long as the property is used to carry out the purposes of fraternities or sororities.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(12).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.173-2011, SEC.2.
Ind. Code § 6-3.1-37.2-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-7
Credit carryover and carryback
Status: in_force

Sec. 7. (a) If the amount determined under section 6(b) of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryover from a taxable year is reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A credit may not be carried forward for more than ten (10) taxable years following the taxable year in which the taxpayer is first entitled to claim the credit.

(b) A taxpayer is not entitled to a carryback or refund of any unused credit.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-2.5-3.5-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-11
"Terminal operator"
Status: in_force

Sec. 11. As used in this chapter, "terminal operator" means a person that:

(1) stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or

(2) stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-7-1-30.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-30.1
Cigarette tax fund; annual appropriation to local governmental entities; allocation; disposition
Status: in_force

Sec. 30.1. (a) Two-thirds (2/3) of the money in the cigarette tax fund is annually appropriated to the cities and towns of this state and to certain local governmental entities.

(b) The amount which is allocated to each city or town under this section equals the product of:

(1) the total amount appropriated under subsection (a); multiplied by

(2) a fraction, the numerator of which is the population of the city or town, and the denominator of which is the total population of all the cities and towns of Indiana.

(c) The state comptroller shall calculate and distribute the amount allocated to each city or town under this section on or before June 1 and December 1 of each year. To make these semiannual distributions, the state comptroller shall issue warrants drawn on the cigarette tax fund to the officials designated in subsection (d) or (e).

(d) For a consolidated city, or a city or town which is located in the same county as the consolidated city, the state comptroller shall issue a warrant for:

(1) three-fourteenths (3/14) of the money allocated to the city or town under subsection (b) to the fiscal officer of the city or town; and

(2) the remaining eleven-fourteenths (11/14) of the money to the treasurer of that county.

The fiscal officer of the city or town shall deposit the money distributed to the fiscal officer under this subsection in the city's or town's general fund. The county treasurer shall annually deposit three hundred fifty thousand dollars ($350,000) which the county treasurer receives under this subsection in the capital improvement bond fund of the county. The remainder of the money which the county treasurer receives under this subsection is appropriated to the department of transportation of the consolidated city. The county treasurer shall serve as custodian of the money so appropriated to the department.

(e) For a city or town which is not located in the same county as a consolidated city, the state comptroller shall issue a warrant for the total amount allocated to the city or town under subsection (b) to the fiscal officer of the city or town. The fiscal officer shall deposit three-fourteenths (3/14) of the money in the city's or town's general fund, and the fiscal officer shall deposit the remaining eleven-fourteenths (11/14) of the money in the city's or town's cumulative capital improvement fund.

As added by Acts 1977, P.L.89, SEC.3. Amended by Acts 1981, P.L.11, SEC.38; P.L.96-1987, SEC.5; P.L.2-1990, SEC.9; P.L.9-2024, SEC.216.
Ind. Code § 6-9-53-1 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-1
Application of chapter
Status: in_force

Sec. 1. (a) This chapter applies to a county having a population of more than thirty-six thousand (36,000) and less than thirty-six thousand five hundred (36,500), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2019.

(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, 2019, 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, 2019, 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.290-2019, SEC.16. Amended by P.L.104-2022, SEC.56.
Ind. Code § 6-1.1-35-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-11
Dismissal of person who discloses confidential information in unauthorized manner; effect of unauthorized disclosure by contractor
Status: in_force

Sec. 11. (a) An assessing official or an employee of an assessing official shall immediately be dismissed from that position if the person discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter.

(b) If an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12 discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter:

(1) the contract between the entity and the board is void as of the date of the disclosure;

(2) the entity forfeits all right to payments owed under the contract after the date of disclosure;

(3) the entity and its affiliates are barred for three (3) years after the date of disclosure from entering into a contract with a board or a county assessor under IC 6-1.1-36-12; and

(4) the taxpayer whose information was disclosed has a right of action for triple damages against the entity.

[Pre-1975 Property Tax Recodification Citation: 6-1-34-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.114; P.L.178-2002, SEC.38; P.L.146-2008, SEC.280.
Ind. Code § 6-1.1-20.6-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-13
Allocation of credits by distressed political subdivisions
Status: in_force

Sec. 13. (a) A political subdivision is eligible to allocate credits proportionately under this section if the distressed unit appeal board has approved the waiver request of the emergency manager for the political subdivision under IC 6-1.1-20.3-8.5.

(b) For a political subdivision that has been granted a waiver under IC 6-1.1-20.3-8.5, the political subdivision may allocate the effect of the credits granted under this chapter proportionately among all the political subdivision's property tax funds that are not exempt under section 7.5(b) or 7.5(c) of this chapter, based on the levy for each fund and without taking into account the requirements of section 9.8 of this chapter regarding protected taxes.

As added by P.L.241-2017, SEC.16.
Ind. Code § 6-3-3-7 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-7
Repealed
Status: repealed

As added by Acts 1975, P.L.352, SEC.1. Amended by Acts 1979, P.L.71, SEC.1; Acts 1980, P.L.51, SEC.3; Acts 1981, P.L.77, SEC.11; P.L.82-1983, SEC.6. Repealed by P.L.96-1989, SEC.25.
Ind. Code § 6-9-25-1 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-1
Application of chapter
Status: in_force

Sec. 1. (a) This chapter applies to a county having a population of more than forty-eight thousand (48,000) and less than fifty thousand (50,000).

(b) The county described in subsection (a) is unique because:

(1) governmental entities and nonprofit organizations in the county have successfully undertaken cooperative efforts to promote tourism and economic development; and

(2) several unique tourist attractions are located in the county, including:

(A) the Indiana basketball hall of fame;

(B) the Wilbur Wright birthplace memorial; and

(C) a historic gymnasium.

(c) The presence of these unique attractions in the county has:

(1) increased the number of visitors to the county;

(2) generated increased sales at restaurants and other retail establishments selling food in the county; and

(3) placed increased demands on all local governments for services needed to support tourism and economic development in the county.

(d) The use of food and beverage tax revenues arising in part from the presence of the attractions identified in subsection (b)(2) to support tourism and economic development in the county permits governmental units in the county to diversify the revenue sources for which local government improvements and services are funded.

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.12-1992, SEC.52; P.L.158-2005, SEC.1; P.L.119-2012, SEC.69; P.L.11-2023, SEC.28.
Ind. Code § 6-3.6-2-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-13-b
"Local taxpayer"
Status: in_force

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

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

Sec. 13. "Local taxpayer" means any of the following:

(1) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), an individual who resides in that county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) on the date specified in IC 6-3.6-8-3.

(2) As it relates to a particular county, and except for an individual described in subdivision (3), an individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect. However, for purposes of a local income tax imposed by a county under IC 6-3.6-6-2(b)(4) or imposed by a municipality under IC 6-3.6-6-22, the term does not include an individual described in this subdivision.

(3) As it relates to a particular county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22), the term includes an individual who:

(A) has income apportioned to Indiana as:

(i) a team member under IC 6-3-2-2.7; or

(ii) a race team member under IC 6-3-2-3.2;

for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22); and

(B) is not described in subdivision (1).

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15; P.L.68-2025, SEC.100; P.L.157-2026, SEC.109.
Ind. Code § 6-1.1-4-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-14
Adjacent property holders; assessment or exemption of various rights-of-way
Status: in_force

Sec. 14. (a) Except as provided in subsection (b), land may not be assessed to an adjacent property holder if it:

(1) is occupied by and is within the right-of-way of a railroad, interurban, or street railway;

(2) is within the line of a levee constructed and maintained either by a levee association or under any law of this state;

(3) is used and occupied as part of a public drainage ditch, including land that:

(A) is adjacent to the ditch; and

(B) cannot be used for farmland or any other purpose because of a need for access to the ditch; or

(4) is within a right-of-way that is used and occupied as a public highway.

(b) If land described in subsection (a)(1), (a)(2), or (a)(3) has not been transferred by deed to a person who holds the land for railroad, interurban, street railway, levee, drainage, or public highway purposes, the land shall be assessed to the adjacent property owner. However, the assessed value of the land shall be deducted from the assessed value of the land assessed to the adjacent property owner.

(c) If an assessor and a landowner fail to agree on the amount of land described in subsection (a)(1), (a)(2), (a)(3), or (a)(4), the assessor shall have the county surveyor make a survey to determine the amount of land so described.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-11.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.6; P.L.47-1990, SEC.1; P.L.171-2018, SEC.4.
Ind. Code § 6-6-13-8 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-8
Exemption certificates
Status: in_force

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner prescribed by the department. A retailer accepting a proper exemption certificate under this section has no duty to collect or remit the aviation fuel excise tax on that purchase.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-4.1-4-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-2
Extension of filing time; subsequent extensions
Status: in_force

Sec. 2. (a) If the Internal Revenue Service allows an extension on a federal estate tax return, the corresponding due date for the Indiana inheritance tax return is automatically extended for the same period as the federal extension.

(b) If the department of state revenue finds that because of an unavoidable delay an inheritance tax return cannot be filed before the deadline established by the appropriate probate court or the department of state revenue, the department of state revenue may extend the period for filing the return. After the expiration of the first extension period, the department of state revenue may grant a subsequent extension if the person seeking the extension files a written petition that states the reason for the delay in filing the return.

(c) For purposes of sections 3 and 6 of this chapter, an inheritance tax return is not due until the last day of any extension period or periods granted under this section.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.3; P.L.238-2005, SEC.2; P.L.190-2016, SEC.3; P.L.79-2017, SEC.18.
Ind. Code § 6-1.1-2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-2
Assessment methods
Status: in_force

Sec. 2. (a) All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner.

(b) Personal property which is subject to assessment and taxation shall be assessed annually in the manner prescribed in this article.

(c) Real property which is subject to assessment and taxation shall be assessed in the manner and at the times prescribed in this article.

(d) This section applies to assessment dates described in section 1.5(a)(2) and 1.5(b)(2) of this chapter. The true tax value of tangible property that is subject to assessment in a year shall be determined as of the assessment date in that year. Except as otherwise expressly provided by law enacted after July 1, 2014, a change in use, value, character, or ownership of tangible property after an assessment date shall not be considered in determining the true tax value of the tangible property for that assessment date.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.111-2014, SEC.4.
Ind. Code § 6-1.1-21.1-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-6
Limit on amount of loan
Status: in_force

Sec. 6. The total amount of all loans under this chapter for all calendar years may not exceed the amount of revenue that the board determines has not been collected by the city of LaPorte from property taxes in 2008 and 2009 on the date of the loan.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3-1-36 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-36
"Eligible community foundation"
Status: in_force

Sec. 36. As used in this article, "eligible community foundation" means an organization that:

(1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code;

(2) satisfies the public support test of Section 170(b)(1)(A)(vi) of the Internal Revenue Code;

(3) is an autonomous, nonsectarian philanthropic institution with permanent, component funds established by many separate donors;

(4) is accredited under national standards for United States Community Foundations established by the Community Foundations National Standards Board; and

(5) supports a broad range of charitable activities within a specific geographic area in Indiana.

The term includes an affiliate fund of an eligible community foundation.

As added by P.L.50-2015, SEC.1.
Ind. Code § 6-9-78.4-3 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

(1) adopted a resolution in support of the proposed 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 food and beverage tax is the only substantive issue on the agenda for the public hearing.

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

(c) If the fiscal body of the adopting body adopts an ordinance under subsection (a), the 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.157-2026, SEC.199.
Ind. Code § 6-3.1-40-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-9
Repealed
Status: repealed

As added by P.L.203-2023, SEC.3. Repealed by P.L.230-2025, SEC.76.
Ind. Code § 6-3.1-11-24 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-24
Pass through entities
Status: in_force

Sec. 24. (a) If a pass through entity does not have state income tax liability against which the tax credit provided by this chapter may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

(b) The credit provided under subsection (a) is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under this chapter.

(c) Notwithstanding subsections (a) and (b), a pass through entity (other than an entity described in IC 6-3-1-35(1)) and its partners, beneficiaries, or members may allocate the credit among its partners, beneficiaries, or members of the pass through entity as provided by written agreement without regard to their sharing of other tax or economic attributes. Such agreements shall be filed with the corporation not later than fifteen (15) days after execution. The pass through entity shall also provide a copy of such agreements, a list of partners, beneficiaries, or members of the pass through entity, and their respective shares of the credit resulting from such agreements in the manner prescribed by the department of state revenue. However, this subsection applies only to a project that is located in a redevelopment project area, an economic development area, or an urban renewal project area and that includes, as part of the project, the use and repurposing of two (2) or more buildings and structures that are:

(1) at least seventy-five (75) years old; and

(2) located at a site at which manufacturing previously occurred over a period of at least seventy-five (75) years.

As added by P.L.166-2014, SEC.13. Amended by P.L.212-2018(ss), SEC.25.
Ind. Code § 6-9-51-3 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-3
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.290-2019, SEC.14.
Ind. Code § 6-1.1-14-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-6
Equalization orders; copies
Status: in_force

Sec. 6. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall mail certified copies of the order to the auditor and the sheriff of each county affected by the order. The department of local government finance shall mail the copies within five (5) days after the equalization order is adopted. Each county sheriff shall immediately post a copy of the equalization order in the county courthouse at the place customarily used for posting public notices. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall also give the notice required under section 9(b) of this chapter.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.132.
Ind. Code § 6-9-3-8 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-8
Reports by entities receiving funds
Status: in_force

Sec. 8. Any entity that receives funds under this chapter shall make a financial or other report upon request of the board of managers.

As added by P.L.172-2011, SEC.99.
Ind. Code § 6-1.1-22.1-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-10
Exclusion of the loan obligation as basis to obtain an excessive tax levy
Status: in_force

Sec. 10. An obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-6-6.5-10.2 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.2
Dealer's certificate; renewal; revocation
Status: in_force

Sec. 10.2. (a) In order to ensure continuous dealer status, a dealer must annually submit its application form and fee not later than December 15 of the preceding year.

(b) Upon receipt of a dealer's application form and fee, the department shall determine if the dealer is in good standing and then issue a renewal of the dealer's certificate before December 31 of the immediately preceding year. If the renewal is not issued before December 31, the dealer's certificate for the preceding year remains valid until renewed or revoked by the department.

(c) Dealers shall comply with all applicable gross retail and use tax statutes, rules, requirements, and procedures of the department.

(d) Failure to comply or failure to provide proof of compliance to the department may constitute cause for immediate revocation of the aircraft dealer's certificate. However, the dealer has one hundred eighty (180) days after the date of the order to sell the dealer's inventory.

As added by P.L.65-1997, SEC.12. Amended by P.L.97-1998, SEC.6.
Ind. Code § 6-9-56-4 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-4
Convention, visitor, and tourism promotion fund; tourism capital fund; uses of money in the funds
Status: in_force

Sec. 4. (a) If a tax is imposed under section 3 of this chapter, the county treasurer shall establish the following funds:

(1) A convention, visitor, and tourism promotion fund (before its repeal).

(2) A convention, visitor, tourism promotion, and capital fund.

(3) A municipal tourism capital fund, if the county fiscal body adopts an ordinance to increase the tax rate under section 3 of this chapter and both the county fiscal body and the county executive adopt ordinances approving the establishment of a tourism capital fund.

The county treasurer shall deposit in each fund all amounts the county treasurer receives under section 3 of this chapter and in accordance with the allocations required by sections 7.5 and 8.5 of this chapter.

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

(c) Money in a convention, visitor, tourism promotion, and capital fund, or money transferred from such a fund under subsection (b), may be expended only for the following purposes:

(1) To promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subdivision may include expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(2) For infrastructure projects that improve or benefit the tourism economy. Expenditures under this subdivision may include acquisition, construction, alteration, improvements, or installation costs of any existing tangible property or tangible property that is to be constructed. Expenditures under this subdivision may include fees for professional services such as architectural, building consulting or planning, and infrastructure feasibility.

(d) Money in a municipal tourism capital fund, or money transferred from such a fund under subsection (b), may be expended on infrastructure projects that improve or benefit the tourism economy. Expenditures may include acquisition, construction, alteration, improvements, or installation costs of any existing tangible property or tangible property that is to be constructed. Expenditures may include fees for professional services such as architectural, building consulting or planning, and infrastructure feasibility.

As added by P.L.236-2023, SEC.121. Amended by P.L.157-2026, SEC.186.
Ind. Code § 6-1.1-24-7.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-7.5
Limitations on agreements for recovery of money deposited in the tax sale surplus fund; enforcement by attorney general
Status: in_force

Sec. 7.5. (a) As used in this section, "property owner" refers to the owner of record of real property at the time the real property was certified for sale under this chapter and before issuance of the tax deed.

(b) If a property owner enters into an agreement on or after May 1, 2010, that has the primary purpose of paying compensation to locate, deliver, recover, or assist in the recovery of money deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to real property as a result of a tax sale, the agreement is valid only if the agreement:

(1) requires payment of compensation of not more than ten percent (10%) of the amount collected from the tax sale surplus fund with respect to the real property, unless the amount collected is fifty dollars ($50) or less;

(2) is in writing;

(3) is signed by the property owner; and

(4) clearly sets forth:

(A) the amount deposited in the tax sale surplus fund under section 7(a)(3) of this chapter with respect to the real property; and

(B) the value of the property owner's share of the amount collected from the tax sale surplus fund with respect to the real property after the compensation is deducted.

(c) The attorney general and the attorney general's homeowner protection unit established under IC 4-6-12 shall enforce this section.

(d) The attorney general may maintain an action in a court with jurisdiction to enforce this section. A court in which an action is brought to enforce this section may do the following:

(1) Issue an injunction.

(2) Order restitution to an owner aggrieved by a violation of this section.

(3) Order a person that violates this section to reimburse the state for the reasonable costs of the attorney general's investigation and prosecution of the violation.

(4) Impose a civil penalty, in an amount determined by the court, on a person that violates this section.

As added by P.L.73-2010, SEC.4. Amended by P.L.187-2016, SEC.8.
Ind. Code § 6-3.6-9-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-12
Trust account; monthly distributions
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. 12. One-twelfth (1/12) of each adopting county's certified distribution for a calendar year shall be distributed from its trust account established under this chapter to the appropriate county treasurer on the first regular business day of each month of that calendar year.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-1.1-803 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-803
Refunds and costs; payment
Status: in_force

Sec. 803. All receipts of the motor fuel tax fund are available for payment of refunds authorized by this chapter and payment of the costs of administering and enforcing of this chapter.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-5.5-2-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-5
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.6. Repealed by P.L.6-2000, SEC.5.
Ind. Code § 6-3.1-34.6-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-14
Credit sale, assignment, or transfer prohibited
Status: in_force

Sec. 14. A person may not sell, assign, convey, or otherwise transfer the tax credit provided by this chapter.

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-1.1-5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-10
Tract descriptions; delivery of title papers
Status: in_force

Sec. 10. If a township assessor, or the county assessor if there is no township assessor for the township, believes that it is necessary to obtain an accurate description of a specific lot or tract, the assessor may demand in writing that the owner or occupant of the lot or tract deliver all the title papers in the owner's or occupant's possession to the assessor for the assessor's examination. If the person fails to deliver the title papers to the assessor at the assessor's office within five (5) days after the demand is mailed, the assessor shall prepare the real property list according to the best information the assessor can obtain. For that purpose, the assessor may examine, under oath, any person whom the assessor believes has any knowledge relevant to the issue.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.90.
Ind. Code § 6-9-2.5-9 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-9
Buildings for public use
Status: in_force

Sec. 9. (a) This section applies to any building:

(1) constructed or remodeled with money from:

(A) the tourism capital improvement fund; or

(B) the convention and visitor promotion fund; and

(2) used by the county convention and visitor commission.

(b) A structure must be open for use by the members of the public for public or private events, including catered events, under uniform and nondiscriminatory policies established by the commission.

As added by P.L.208-1999, SEC.4.
Ind. Code § 6-3-1-22 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-22
"Commercial domicile"
Status: in_force

Sec. 22. The term "commercial domicile" means the principal place from which the trade or business of the taxpayer is directed or managed.

Formerly: Acts 1963(ss), c.32, s.122; Acts 1965, c.233, s.9.
Ind. Code § 6-3.6-3-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-1
Adopting body; local income tax council; county fiscal body
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 following is the adopting body for a county:

(1) The local income tax council in a county in which the county income tax council adopted either:

(A) a county option income tax under IC 6-3.5-6 (repealed) that was in effect on January 1, 2015; or

(B) a county economic development income tax for the county under IC 6-3.5-7 (repealed) that was in effect on January 1, 2015.

(2) The county fiscal body in any other county.

(3) The county fiscal body for purposes of adopting a rate dedicated to paying for a PSAP in the county as permitted by IC 6-3.6-6-2.5.

(4) The county fiscal body for purposes of adopting a rate dedicated to paying for acute care hospitals in the county as permitted by IC 6-3.6-6-2.6.

(5) The county fiscal body for purposes of adopting a rate dedicated to paying for correctional facilities and rehabilitation facilities in the county as permitted by IC 6-3.6-6-2.7.

(b) A local income tax council is established for each county. The membership of each county's local income tax council consists of the fiscal body of the county and the fiscal body of each city or town that lies either partially or entirely within that county.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1; P.L.137-2024, SEC.2.
Ind. Code § 6-6-5-9.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-9.5
Excise tax replacement disbursement; calculation and procedure; transfers from state general fund
Status: in_force

Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do the following:

(1) Determine the amount of excise taxes that would have been collected for each county for the preceding month based on the tax rate schedule that was in effect on January 1, 1995.

(2) Determine and report to the state comptroller the difference between what was actually collected for each county for that month and what would have been collected at the January 1, 1995, rates.

(b) For the months of January through November, the state comptroller shall determine a monthly uniform disbursement percentage to be applied in determining the amount of motor vehicle excise tax replacement money to be disbursed to each county. The monthly uniform disbursement percentage equals the quotient of the sum of the amounts transferred under IC 4-30-17-3.5 plus the amounts transferred under subsection (f) to the motor vehicle excise tax replacement account in the month of the bureau's report divided by the sum of the total differences for all counties, as determined under subsection (a) and identified in the bureau's report for that month.

(c) For December, the state comptroller shall determine an annual uniform disbursement percentage to be applied in determining the amount of motor vehicle excise tax replacement money to be disbursed to each county in December as an annual adjustment.

(d) The annual uniform disbursement percentage equals the quotient of the sum of the amounts transferred under IC 4-30-17-3.5 plus the amounts transferred under subsection (f) to the motor vehicle excise tax replacement account in the months of January through December divided by the sum of the total differences for all counties, as determined under subsection (a) and identified in the bureau's reports for the months of January through December.

(e) For the months of January through November, the state comptroller shall distribute to the county the amount of the difference determined under subsection (a) in the month of the bureau's report for that county, multiplied by the monthly uniform disbursement percentage for that month. For December, the state comptroller shall distribute to the county the total difference in the bureau's reports determined under subsection (a) in the months of January through December for that county, multiplied by the annual uniform disbursement percentage, less the amounts distributed to the county in January through November. However, the total distribution to a county in a calendar year may not exceed the total difference in the bureau's reports determined under subsection (a) in the months of January through December for that county in the year.

(f) This subsection applies only after December 31, 1995, and applies only if insufficient money is available in the lottery surplus fund to make the distributions to the state general fund motor vehicle excise tax replacement account that are required under IC 4-30-17-3.5. Before the twenty-fifth day of each month, the state comptroller shall transfer from the state general fund to the state general fund motor vehicle excise tax replacement account the difference between:

(1) the amount that IC 4-30-17-3.5 requires the state comptroller to distribute from the lottery surplus fund to the state general fund motor vehicle excise tax replacement account; and

(2) the amount that is available for distribution from the lottery surplus fund to the state general fund motor vehicle excise tax replacement account.

The transfers required under this subsection are annually appropriated from the state general fund.

(g) Any money remaining in the motor vehicle excise tax replacement account after the last county distribution in December shall be transferred to the lottery surplus fund. The state comptroller shall make the distribution before the end of the month the state comptroller receives the bureau's report.

(h) The money needed for the distribution shall be withdrawn from the motor vehicle excise tax replacement account. There is appropriated from the state general fund motor vehicle excise tax replacement account, the amount needed to make the distributions required by this section.

(i) Distributions made under this section are considered motor vehicle excise taxes for purposes of allocating revenue among taxing units under this chapter.

As added by P.L.33-1990, SEC.14. Amended by P.L.25-1995, SEC.58; P.L.26-1996, SEC.9; P.L.186-2002, SEC.13; P.L.108-2019, SEC.124; P.L.9-2024, SEC.201.
Ind. Code § 6-9-11-3.5 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-3.5
Use of funds; sports and recreation facilities
Status: in_force

Sec. 3.5. The commission may enter into an agreement under which amounts deposited in, or to be deposited in, the convention and visitor promotion fund established under section 7 of this chapter are pledged to payment of obligations (including bonds and leases entered into under IC 36-1-10) issued to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county.

As added by P.L.11-2001, SEC.2.
Ind. Code § 6-1.1-42-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-2
"Designating body" defined
Status: in_force

Sec. 2. As used in this chapter, "designating body" means the following:

(1) For an area located in an unincorporated area in a county that does not contain a consolidated city, the county fiscal body.

(2) For an area located in a city or town in a county that does not contain a consolidated city, the city or town fiscal body.

(3) For an area located in a county containing a consolidated city, the metropolitan development commission.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-1.1-36-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-1.5
When documents other than payments are considered filed
Status: in_force

Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the document is:

(1) received on or before the due date by the appropriate recipient;

(2) deposited in United States first class mail:

(A) properly addressed to the appropriate recipient;

(B) with sufficient postage; and

(C) postmarked by the United States Postal Service as mailed on or before the due date;

(3) deposited with a nationally recognized express parcel carrier and is:

(A) properly addressed to the appropriate recipient; and

(B) verified by the express parcel carrier as:

(i) paid in full for final delivery; and

(ii) received by the express parcel carrier on or before the due date; or

(4) deposited to be mailed through United States registered mail, United States certified mail, or United States certificate of mailing:

(A) properly addressed to the appropriate recipient;

(B) with sufficient postage; and

(C) with a date of registration, certification, or certificate, as evidenced by any record authenticated by the United States Postal Service, on or before the due date.

For purposes of this subsection, "postmarked" does not mean the date printed by a postage meter that affixes postage to the envelope or package containing a payment.

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

(c) If a document is sent via the United States mail or a nationally recognized express parcel carrier but is not received by the designated recipient, the person who sent the document is considered to have filed the document on or before the due date if the person:

(1) can show by reasonable evidence that the document was deposited in the United States mail, or with the express parcel carrier, on or before the due date; and

(2) files a duplicate document within thirty (30) days after the date the person is notified that the document was not received.

(d) This section does not apply to a payment addressed in IC 6-1.1-37-10(f).

As added by P.L.154-2006, SEC.53.
Ind. Code § 6-8.1-11-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 11 / Section 6-8.1-11-3
Taxpayer rights advocate office; duties
Status: in_force

Sec. 3. (a) The department shall appoint an employee to serve as a taxpayer rights advocate whose office shall act as an intermediary between taxpayers and the department to facilitate the resolution of taxpayer complaints and problems not resolved through the normal administrative channels or operational procedures within the department.

(b) The taxpayer rights advocate office shall perform the following duties:

(1) Receive and evaluate complaints and make appropriate recommendations to the commissioner.

(2) Identify statutes and regulations as well as policies and practices of the department that might inhibit the equitable treatment of taxpayers, and recommend alternatives to the commissioner.

(3) Provide expeditious service to taxpayers whose problems are not resolved through normal channels, including but not limited to:

(A) assisting taxpayers with matters that have been pending for an unreasonable length of time;

(B) assisting with matters where the taxpayer has been unable to communicate with the department; and

(C) working with department personnel to resolve the most complex and sensitive taxpayer problems.

As added by P.L.332-1989(ss), SEC.37. Amended by P.L.146-2020, SEC.47.
Ind. Code § 6-1.1-18.5-9.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-9.7
Ad valorem property tax; computation
Status: in_force

Sec. 9.7. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed under IC 12-20-24.

(b) For purposes of computing the ad valorem property tax levy limits imposed under section 3 of this chapter, a county's or township's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under the citations listed in subsection (a).

(c) Notwithstanding subsections (a) and (b), the ad valorem property tax levy limits imposed by section 3 of this chapter apply to property taxes imposed under IC 12-20-24 after December 31, 2008, to pay principal and interest on any short term loans obtained under IC 12-20 after December 31, 2008.

As added by P.L.45-1984, SEC.1. Amended by P.L.16-1986, SEC.4; P.L.2-1992, SEC.60; P.L.36-1994, SEC.3; P.L.52-1996, SEC.1; P.L.273-1999, SEC.55; P.L.224-2003, SEC.85; P.L.146-2008, SEC.172.
Ind. Code § 6-9-66-5 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-5
Tax rate
Status: in_force

Sec. 5. The town 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.230-2025, SEC.115.
Ind. Code § 6-4.1-9-13 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-13
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.10. Repealed by Acts 1979, P.L.75, SEC.15.
Ind. Code § 6-2.5-15-6.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-6.5
"Interest in a quantum computing research, advanced computing, and defense infrastructure network"
Status: in_force

Sec. 6.5. (a) As used in this chapter, "interest in a quantum computing research, advanced computing, and defense infrastructure network" means an entity that is the owner of, the operator of, or a qualified colocation tenant in, any element of a quantum safe fiber network or a quantum computing, advanced computing, and defense infrastructure network.

(b) The term includes an interest in a portion of a quantum computing research, advanced computing, and defense infrastructure network.

As added by P.L.178-2025, SEC.6. Amended by P.L.23-2026, SEC.35.
Ind. Code § 6-8-13-3 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-3
"Disaster period"
Status: in_force

Sec. 3. As used in this chapter, "disaster period" means the period:

(1) beginning on the date ten (10) days before the day on which a disaster emergency is declared; and

(2) ending sixty (60) days after the date on which the disaster emergency declaration ends.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-18.5-13.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.9
Expired
Status: repealed

As added by P.L.38-2021, SEC.33. Expired 6-30-2023 by P.L.38-2021, SEC.33.
Ind. Code § 6-9-56-8.5 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-8.5
Municipal tourism capital fund; transfers of money to the fund; uses of money in the fund
Status: in_force

Sec. 8.5. (a) The county treasurer shall transfer the amount of money received under section 3(c)(2) of this chapter that is generated by a rate that exceeds five percent (5%) to the fiscal officer of each of the following cities with each city receiving an equal twenty-five percent (25%) share of the total amount collected:

(1) Noblesville.

(2) Carmel.

(3) Fishers.

(4) Westfield.

(b) The fiscal officer of each city under subsection (a) shall establish a municipal tourism capital fund. The fiscal officer shall deposit in the fund all money received by the city under this section. The city fiscal body shall administer the fund. The city may not establish a tourism board or similar entity for any purposes of the fund and the city fiscal body shall have sole authority regarding the use of money in the fund as set forth under subsection (c).

(c) Money in the fund may be used only for capital projects for tourism related purposes as determined by the city fiscal body. The city fiscal body may issue bonds, enter into leases, or incur other obligations for the purposes of this subsection.

(d) Money transferred to a city under subsection (a) shall not be used by the city for tourism marketing, tourism promotion, or tourism planning purposes.

As added by P.L.157-2026, SEC.191.
Ind. Code § 6-7-2-21 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-21
Distributor or remote seller offenses
Status: in_force

Sec. 21. (a) A distributor or remote seller who knowingly:

(1) acts as a distributor or remote seller without a license;

(2) makes a false statement in a report under this chapter; or

(3) does not pay a tax for which the distributor or remote seller is liable under this chapter;

commits a Class B misdemeanor. However, the offense is a Level 6 felony if it is committed with intent to evade the tax imposed by this chapter or to defraud the state.

(b) Violations of this chapter described in subsection (a) may be reported to the department or the office of the attorney general.

As added by P.L.96-1987, SEC.7. Amended by P.L.158-2013, SEC.103; P.L.165-2021, SEC.118; P.L.137-2022, SEC.80.
Ind. Code § 6-1.1-9-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-3
Increasing assessment; limitation; failure to file or fraudulent filing
Status: in_force

Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal property which is omitted from or undervalued on the return may be assessed, or its assessed value may be increased, only if the notice required under section 1 of this chapter is given within three (3) years after the date the return is filed. However, if the taxpayer's personal property return for a particular year substantially complies with the provisions of this article and the regulations of the department of local government finance, an assessing official or a county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.

(b) If a taxpayer fails to file a personal property return for a particular year, the taxpayer's personal property may be assessed for that year only if the notice required by section 1 of this chapter is given within ten (10) years after the date on which the return for that year should have been filed.

(c) If a taxpayer files a fraudulent personal property return, or fails to file a return with the intent to evade the payment of property taxes, the assessment limitations prescribed in subsections (a) and (b) do not apply.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.34; P.L.90-2002, SEC.97.
Ind. Code § 6-2.5-1-21.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-21.5
"Licensed practitioner"
Status: in_force

Sec. 21.5. "Licensed practitioner" means an individual who is a doctor, dentist, veterinarian, or other practitioner licensed to prescribe, dispense, and administer drugs to human beings or animals in the course of the practitioner's professional practice of treating patients.

As added by P.L.242-2015, SEC.5.
Ind. Code § 6-1.1-50-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-4
Public hearing and notice of public hearing
Status: in_force

Sec. 4. Before adopting an ordinance under section 3 of this chapter, a county fiscal body must conduct a public hearing on the proposed ordinance. The county fiscal body must publish notice of the public hearing in accordance with IC 5-3-1.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-3.1-40-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-4
"State income tax liability"
Status: in_force

Sec. 4. As used in this chapter, "state income tax liability" means the taxpayer's total tax liability that is incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax), as computed after the application of the credits that, under IC 6-3.1-1-2, are to be applied before the credit provided by this chapter.

As added by P.L.203-2023, SEC.3.
Ind. Code § 6-6-11-2 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-2
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.2.
Ind. Code § 6-8-11-13 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-13
Use of funds
Status: in_force

Sec. 13. An account administrator shall use the funds held in a medical care savings account exclusively for the purpose of paying the eligible medical expenses of the employee or the employee's dependents.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-8-40 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-40
Omitted property; rate of assessment; interest
Status: in_force

Sec. 40. When the department of local government finance assesses distributable property which was omitted from the assessment for a particular year, the department shall, as nearly as possible, assess the omitted distributable property in the same manner that the department assesses other distributable property. The taxes due on the omitted distributable property shall be calculated by using the same tax rates which were applicable for the tax year that the distributable property was omitted from the assessment. The public utility company shall pay interest on the taxes due on the omitted distributable property at the rate of two percent (2%) per month, or fraction of a month. The interest due shall be calculated on the period of time beginning with January 1 of the year following the year in which the property was omitted from the assessment and ending with the day the taxes are paid. However, the department of local government finance may waive any portion of the interest due under this section at the time the department makes its final assessment of the omitted distributable property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-16 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.3; P.L.90-2002, SEC.85.
Ind. Code § 6-1.1-24-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-14
Duties regarding conduct of tax sale
Status: in_force

Sec. 14. Duties of a county treasurer or county auditor under this chapter that are the responsibility of the respective officer regarding the conduct of a tax sale may not be performed under contract or by a person or entity (except staff persons), unless consented to in writing by the respective officers.

As added by P.L.88-1995, SEC.4.
Ind. Code § 6-1.1-10-40 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-40
Repealed
Status: repealed

As added by P.L.54-1991, SEC.2. Amended by P.L.64-1993, SEC.1; P.L.90-2002, SEC.103. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-9-44-5 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-5
Tax rate
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.157-2013, SEC.2. Amended by P.L.137-2022, SEC.96.
Ind. Code § 6-1.1-18.5-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-23
Adjustment of certain maximum levies
Status: in_force

Sec. 23. (a) This section applies to a county in which the county has contractually assumed from another political subdivision the responsibility of operating a public safety answering point.

(b) The fiscal bodies of a county and another political subdivision that are parties to a contract described in subsection (a) may jointly petition the department of local government finance to adjust the maximum permissible ad valorem property tax levies for the ensuing calendar year of the petitioning units as follows:

(1) To increase the county's maximum permissible ad valorem property tax levy for the ensuing calendar year by an amount not greater than the amount levied in the preceding calendar year by the petitioning political subdivision to pay expenses incurred to operate the public safety answering point.

(2) To decrease the maximum permissible ad valorem property tax levy for the ensuing calendar year of the petitioning political subdivision by an amount not greater than the amount that the petitioning political subdivision levied in the preceding calendar year to pay expenses incurred to operate the public safety answering point.

If such a petition is made to the department of local government finance in accordance with subdivisions (1) and (2), the department of local government finance shall adjust the levies for the petitioning units.

As added by P.L.157-2015, SEC.1.
Ind. Code § 6-3.5-5-4 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-4
Exempt vehicles
Status: in_force

Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is:

(1) owned by this state;

(2) owned by a state agency of this state;

(3) owned by a political subdivision of this state;

(4) subject to the annual license excise surtax imposed under IC 6-3.5-4;

(5) a bus owned and operated by a religious or nonprofit youth organization and used to haul persons to religious services or for the benefit of their members;

(6) a school bus; or

(7) a motor vehicle that is funeral equipment and that is used in the operation of funeral services (as defined in IC 25-15-2-17).

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.257-2017, SEC.6.
Ind. Code § 6-3.6-3-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-1-b
Adopting body; county fiscal body
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. (a) The fiscal body of the county is the adopting body for a county.

(b) The fiscal body of the city or town is the adopting body for a city or town for purposes of adopting a municipal rate under IC 6-3.6-6-22.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.15; P.L.184-2018, SEC.1; P.L.137-2024, SEC.2; P.L.68-2025, SEC.102.