Ind. Code § 6-3.5-4-2 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-2
Imposition and rate of surtax; eligibility for distribution
Status: in_force

Sec. 2. (a) An adopting entity of any county may, subject to the limitation imposed by subsection (e), adopt an ordinance to impose a county vehicle excise tax in accordance with this chapter on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is:

(1) registered in the county; and

(2) not registered in an adopting municipality of the county where a municipal vehicle excise tax went into effect after December 31, 2026, in the adopting municipality.

(b) If a county does not use a transportation asset management plan approved by the Indiana department of transportation, the adopting entity of the county may impose the surtax either:

(1) at a rate of not less than two percent (2%) nor more than ten percent (10%); or

(2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than twenty-five dollars ($25).

However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The adopting entity shall state the surtax rate or amount in the ordinance which imposes the tax.

(c) Except as provided in subsection (i), if a county uses a transportation asset management plan approved by the Indiana department of transportation, the adopting entity of the county may impose the surtax either:

(1) at a rate of at least two percent (2%) and not more than twenty percent (20%); or

(2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than fifty dollars ($50).

However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The adopting entity shall state the surtax rate or amount in the ordinance that imposes the tax.

(d) Subject to the limits and requirements of this section and except as provided in IC 6-6-5-0.5(2), the adopting entity may do any of the following:

(1) Impose the county vehicle excise tax at the same rate or amount on each vehicle that is subject to the tax.

(2) Impose the county vehicle excise tax on vehicles subject to the tax at one (1) or more different rates based on the class of vehicle listed in IC 6-6-5-2(a).

(e) The adopting entity may not adopt an ordinance to impose the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to impose the wheel tax.

(f) Notwithstanding any other provision of this chapter or IC 6-3.5-5, ordinances adopted by a county council before June 1, 2013, to impose or change the county vehicle excise tax and the annual wheel tax in the county remain in effect until the ordinances are amended or repealed under this chapter or IC 6-3.5-5.

(g) Except as provided under section 7.5 of this chapter (before its expiration on December 31, 2023) and subject to subsection (h), a county vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

(h) If the county vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding years, the bureau may collect only the county vehicle excise tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.

(i) Beginning July 1, 2025, if a county containing a consolidated city uses a transportation asset management plan approved by the Indiana department of transportation, the adopting entity of the county may impose the surtax either:

(1) at a rate of at least two percent (2%) and not more than twenty percent (20%); or

(2) at a specific amount of at least seven dollars and fifty cents ($7.50) and not more than one hundred fifty dollars ($150).

However, the surtax on a vehicle may not be less than seven dollars and fifty cents ($7.50). The adopting entity shall state the surtax rate or amount in the ordinance that imposes the tax.

(j) To be eligible for a distribution under IC 8-23-30-2(k), a county must adopt a county vehicle excise tax and a county wheel tax, as provided in IC 6-3.5-5-2, not later than:

(1) for the distribution made in 2026, May 1, 2026; and

(2) for a distribution made in a subsequent year, September 1 of the prior calendar year.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.1; P.L.255-1996, SEC.1; P.L.205-2013, SEC.87; P.L.221-2014, SEC.4; P.L.249-2015, SEC.22; P.L.146-2016, SEC.6; P.L.256-2017, SEC.4; P.L.178-2019, SEC.2; P.L.114-2021, SEC.1; P.L.236-2023, SEC.69; P.L.173-2025, SEC.3; P.L.147-2026, SEC.1.
Ind. Code § 6-6-1.1-416 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-416
Cancellation of license on distributor's request; requisites
Status: in_force

Sec. 416. A distributor may make a written request to the administrator to cancel his license, and the administrator may cancel the license effective sixty (60) days from receipt of the request if prior to cancellation the distributor has paid all tax, penalty, and interest accruing under this chapter.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-2.5-5-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-3
Exemption; acquisition for direct use in direct production
Status: in_force

Sec. 3. (a) For purposes of this section:

(1) the:

(A) retreading of tires; and

(B) felling of trees for further use in production or for sale in the ordinary course of business;

shall be treated as the processing of tangible personal property; and

(2) commercial printing shall be treated as the production and manufacture of tangible personal property.

(b) Except as provided in subsection (d), transactions involving manufacturing machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into activities described in this subsection from an onsite location, are exempt from the state gross retail tax if the person acquiring that property acquires it for direct use in the direct production, manufacture, fabrication, assembly, extraction, mining, processing, refining, or finishing of other tangible personal property.

(c) Except as provided in subsection (d), transactions involving manufacturing machinery, tools, and equipment, including material handling equipment purchased for the purpose of transporting materials into an industrial process from an onsite location, are exempt from the state gross retail tax if the person acquiring that property:

(1) acquires it for the person's direct use in an industrial processing service; and

(2) is an industrial processor.

(d) The exemptions provided in subsections (b) and (c) do not apply to transactions involving distribution equipment or transmission equipment acquired by a public utility engaged in generating electricity.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.76-1985, SEC.9; P.L.78-1989, SEC.4; P.L.192-2002(ss), SEC.50; P.L.211-2007, SEC.12; P.L.250-2015, SEC.10; P.L.181-2016, SEC.22; P.L.239-2017, SEC.5.
Ind. Code § 6-8.1-17-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-4
Preparation of income tax returns; substantial portion
Status: in_force

Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-3-4-13 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-13
Corporations; withholding from dividends to nonresident shareholders
Status: in_force

Sec. 13. (a) Every corporation which is exempt from tax under IC 6-3 pursuant to IC 6-3-2-2.8(2) shall, at the time that it pays or credits amounts to any of its nonresident shareholders as dividends or as their share of the corporation's undistributed taxable income, withhold the amount prescribed by the department. Such corporation so paying or crediting any nonresident shareholder:

(1) shall be liable to the state of Indiana for the payment of the tax required to be withheld under this section and shall not be liable to such shareholder for the amount withheld and paid over in compliance or intended compliance with this section; and

(2) when the aggregate amount due under IC 6-3 and IC 6-3.6 exceeds one hundred fifty dollars ($150) per quarter, then such corporation shall make return and payment to the department quarterly, on such dates and in such manner as the department shall prescribe, of the amount of tax which, under IC 6-3 and IC 6-3.6, it is required to withhold.

If a corporation credits a shareholder with pass through entity tax imposed under IC 6-3-2.1, the withholding required for that shareholder under this section shall be reduced by the tax credited to the shareholder under IC 6-3-2.1, but in no event shall the tax required to be withheld be reduced to less than zero dollars ($0).

(b) Every corporation shall, at the time of each payment made by it to the department pursuant to this section, deliver to the department a return upon such form as shall be prescribed by the department showing the total amounts paid or credited to its nonresident shareholders, the amount withheld in accordance with the provisions of this section, and such other information as the department may require. Every corporation withholding as provided in this section shall furnish to its nonresident shareholders annually, but not later than the fifteenth day of the third month after the end of its taxable year, a record of the amount of tax withheld on behalf of such shareholders on forms to be prescribed by the department.

(c) All money withheld by a corporation, pursuant to this section, shall immediately upon being withheld be the money of the state of Indiana and every corporation which withholds any amount of money under the provisions of this section shall hold the same in trust for the state of Indiana and for payment thereof to the department in the manner and at the times provided in IC 6-3. Any corporation may be required to post a surety bond in such sum as the department shall determine to be appropriate to protect the state of Indiana with respect to money withheld pursuant to this section.

(d) The provisions of IC 6-8.1 relating to additions to tax in case of delinquency and penalties shall apply to corporations subject to the provisions of this section, and for these purposes any amount withheld, or required to be withheld and remitted to the department under this section, shall be considered to be the tax of the corporation, and with respect to such amount it shall be considered the taxpayer.

(e) Amounts withheld from payments or credits to a nonresident shareholder during any taxable year of the corporation in accordance with the provisions of this section shall be considered to be a part payment of the tax imposed on such nonresident shareholder for the shareholder's taxable year within or with which the corporation's taxable year ends. A return made by the corporation under subsection (b) shall be accepted by the department as evidence in favor of the nonresident shareholder of the amount so withheld from the shareholder's distributive share.

(f) This section shall in no way relieve any nonresident shareholder from the shareholder's obligation of filing a return or returns at the time required under IC 6-3 or IC 6-3.6, and any unpaid tax shall be paid at the time prescribed by section 5 of this chapter.

(g) Instead of the reporting periods required under subsection (a), the department may permit a corporation to file one (1) return and payment each year if the corporation pays or credits amounts to its nonresident shareholders only one (1) time each year. The withholding return and payment are due on or before the fifteenth day of the fourth month after the end of the taxable year of the corporation. However, if a corporation is permitted an extension to file its income tax return under IC 6-8.1-6-1, the return and payment due under this subsection shall be allowed the same treatment as the extended income tax return with respect to the due dates, interest, and penalties under IC 6-8.1-6-1.

(h) If a distribution will be made with property other than money or a gain is realized without the payment of money, the corporation shall not release the property or credit the gain until it has funds sufficient to enable it to pay the tax required to be withheld under this section. If necessary, the corporation shall obtain such funds from the shareholders.

(i) If a corporation fails to withhold and pay any amount of tax required to be withheld under this section and thereafter the tax is paid by the shareholders, such amount of tax as paid by the shareholders shall not be collected from the corporation but it shall not be relieved from liability for interest or penalty otherwise due in respect to such failure to withhold under IC 6-8.1-10.

(j) A corporation described in subsection (a) shall file a composite adjusted gross income tax return on behalf of all nonresident shareholders. The composite return must include each nonresident shareholder regardless of whether or not the nonresident shareholder has other Indiana source income.

(k) If a corporation described in subsection (a) does not include all nonresident shareholders who have distributive share income from the corporation:

(1) as determined under this article; and

(2) derived from Indiana sources;

of greater than zero dollars ($0) in the composite return, the corporation is subject to the penalty imposed under IC 6-8.1-10-2.1(j).

(l) For taxable years beginning after December 31, 2013, the department may not impose a late payment penalty on a corporation for the failure to file a return, pay the full amount of the tax shown on the corporation's return, or pay the deficiency of the withholding taxes due under this section if the corporation pays the department before the fifteenth day of the fourth month after the end of the partnership's taxable year at least:

(1) eighty percent (80%) of the withholding tax due for the current year; or

(2) one hundred percent (100%) of the withholding tax due for the preceding year.

(m) Notwithstanding subsection (l), a corporation is subject to a late payment penalty for the failure to file a return, pay the full amount of the tax shown on the corporation's return, or pay the deficiency of the withholding taxes due under this section for any amounts of withholding tax, including any interest under IC 6-8.1-10-1, reported or paid after the due date of the return, as adjusted by any extension under IC 6-8.1-6-1.

(n) For purposes of this section, a "nonresident shareholder" is:

(1) an individual who does not reside in Indiana;

(2) a trust that does not reside in Indiana; or

(3) an estate that does not reside in Indiana.

Formerly: Acts 1963(ss), c.32, s.413; Acts 1965, c.233, s.23; Acts 1969, c.326, s.8; Acts 1971, P.L.65, SEC.3; Acts 1973, P.L.50, SEC.5. As amended by Acts 1979, P.L.68, SEC.5; Acts 1982, P.L.49, SEC.5; P.L.2-1982(ss), SEC.11; P.L.23-1986, SEC.4; P.L.18-1994, SEC.11; P.L.2-1995, SEC.32; P.L.211-2007, SEC.27; P.L.137-2012, SEC.58; P.L.293-2013(ts), SEC.14; P.L.242-2015, SEC.19; P.L.197-2016, SEC.27; P.L.1-2023, SEC.9; P.L.48-2026, SEC.3.
Ind. Code § 6-3.6-8-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-3
County residency and place of business or employment; determination
Status: in_force

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

Sec. 3. (a) For purposes of this article, an individual shall be treated as a resident of the county in which the individual:

(1) maintains a home, if the individual maintains only one (1) home in Indiana;

(2) if subdivision (1) does not apply, is registered to vote;

(3) if subdivision (1) or (2) does not apply, registers the individual's personal automobile; or

(4) spent more of the individual's time in Indiana during the taxable year in question compared to any other county, if subdivision (1), (2), or (3) does not apply.

(b) The residence or principal place of business or employment of an individual is to be determined on January 1 of the calendar year in which the individual's taxable year commences. If an individual changes the location of the individual's residence or principal place of employment or business to another county in Indiana during a calendar year, the individual's liability for tax is not affected.

(c) Notwithstanding subsection (b), if an individual becomes a local taxpayer for purposes of IC 36-7-27 during a calendar year because the individual:

(1) changes the location of the individual's residence to a county in which the individual begins employment or business at a qualified economic development tax project (as defined in IC 36-7-27-9); or

(2) changes the location of the individual's principal place of employment or business to a qualified economic development tax project and does not reside in another county in which a tax is in effect;

the individual's adjusted gross income attributable to employment or business at the qualified economic development tax project is taxable only by the county containing the qualified economic development tax project.

As added by P.L.243-2015, SEC.10. Amended by P.L.157-2026, SEC.138.
Ind. Code § 6-3.6-6-2.7 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.7-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.184-2018, SEC.2. Amended by P.L.257-2019, SEC.70; P.L.137-2022, SEC.53; P.L.236-2023, SEC.79; P.L.137-2024, SEC.8. Repealed by P.L.68-2025, SEC.121.
Ind. Code § 6-6-9.5-2 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-2
"Department"
Status: in_force

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

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-1.1-18-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-18
Expired
Status: repealed

As added by P.L.257-2013, SEC.15. Expired 6-30-2016 by P.L.257-2013, SEC.15.
Ind. Code § 6-1.1-41-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-9
Department of local government finance action on proposal; appeal
Status: in_force

Sec. 9. (a) This section applies only to a hearing upon a proposal under section 7 of this chapter. The department of local government finance shall certify approval, disapproval, or modification of the proposal to:

(1) the county auditor, if the proposal is from the county; or

(2) the fiscal officer of the political subdivision if the proposal is from a political subdivision other than a county;

against which a petition under section 6 of this chapter is filed.

(b) The department of local government finance may not disapprove a proposal under this section unless the department finds that the political subdivision did not comply with the procedural requirements under:

(1) this chapter;

(2) IC 5-3-1; or

(3) the applicable statute listed in section 1 of this chapter under which the political subdivision proposes to establish or reestablish the fund.

If the department of local government finance certifies approval under this section, it shall certify the proposal under section 4 of this chapter.

(c) A:

(1) taxpayer who signed a petition filed under section 6 of this chapter; or

(2) political subdivision against which a petition under section 6 of this chapter is filed;

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

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.280; P.L.256-2003, SEC.30; P.L.137-2012, SEC.44; P.L.38-2021, SEC.43.
Ind. Code § 6-7-1-18.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-18.5
Cigarette tax inapplicable to certain sales or other dispositions; exception; burden of proof
Status: in_force

Sec. 18.5. (a) The tax imposed under this chapter does not apply to the following types of sales or other dispositions:

(1) Except as provided in subsection (b), sales or other dispositions of cigarettes to the United States government or its agencies and instrumentalities.

(2) Cigarettes that are shipped from within Indiana to a point outside Indiana, not to be returned to Indiana.

(b) Sales or other dispositions of cigarettes within Indiana to individuals, private stores, or concessionaires located upon federal areas and engaged in the business of selling cigarettes are subject to the tax imposed under this chapter. In these situations, the distributor must affix tax stamps to each individual package of cigarettes sold or dispositioned to individuals, private stores, or concessionaires located upon federal areas as required by section 14 of this chapter before delivery pursuant to a sale or other disposition.

(c) Distributors do not need to affix tax stamps to the individual packages of cigarettes that are sold or dispositioned that qualify under subsection (a). The burden of proof, however, is at all times upon the Indiana distributor to show that such cigarettes actually were:

(1) sold or dispositioned to the United States government or its agencies and instrumentalities; or

(2) sold and shipped outside Indiana and did not return to Indiana.

As added by P.L.128-2026, SEC.49.
Ind. Code § 6-2.5-6-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-3
Consolidated filing
Status: in_force

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail and use tax return for all those stores and locations. If the department allows the consolidated filing, the retail merchant, wholesaler, or manufacturer must keep sufficient records to allow the department to determine the separate state gross retail and use tax liability for each store or location and to show any information that the department requires on the consolidated return.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-3-2-27.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-27.5
Exemption for Indiana income earned by nonresidents
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. 27.5. (a) As used in this section, "compensation" means any wages, salaries, tips, or similar income that is subject to the withholding requirements under IC 6-3-4-8, or would otherwise be subject to the withholding requirements under IC 6-3-4-8 if not for the application of:

(1) IC 6-3-4-8(d);

(2) IC 6-3-5; or

(3) this section.

(b) As used in this section, "professional athlete" means:

(1) an athlete, other than a team member (as defined in section 2.7(a)(4) of this chapter) or a race team member (as defined in section 3.2(a)(4) of this chapter), who performs services in a professional athletic event for compensation;

(2) a team member (as defined in section 2.7(a)(4) of this chapter) who has at least one (1) duty day in Indiana during a taxable year; or

(3) a race team member (as defined in section 3.2(a)(4) of this chapter) who has at least one (1) duty day in Indiana during a taxable year.

(c) As used in this section, "professional entertainer" means a person who performs services in the professional performing arts for compensation on a per-event basis.

(d) As used in this section, "public figure" means a person of prominence who performs services at discrete events, including speeches, public appearances, and similar events, for compensation on a per-event basis.

(e) As used in this section, "time and attendance system" means a system:

(1) through which an employee is required, on a contemporaneous basis, to record the employee's work location for each day worked outside the state in which the employee's employment duties are primarily performed; and

(2) which is designed to allow the employer to allocate the employee's compensation for income tax purposes among all states in which the employee performs employment duties.

(f) Except as provided in subsection (j), compensation is exempt from the adjusted gross income tax imposed under this article and IC 6-3.6 if all of the following conditions are met:

(1) The individual is not a resident of Indiana at any time during the calendar year in which the employee performs employment duties.

(2) The individual receives compensation for employment duties performed by the individual in Indiana for thirty (30) days or less during the calendar year.

(3) The compensation is not paid for employment duties performed by the individual in the individual's capacity as a professional athlete, professional entertainer, or public figure.

(g) Except as otherwise provided in this section, an employer is not required to withhold taxes imposed under this article or IC 6-3.6 from compensation paid to an employee described in subsection (f). However, if the number of days that an employee performs employment duties in Indiana exceeds thirty (30) days, the employer shall withhold and remit tax to the state of Indiana from all compensation paid to the employee for every day on which the employee performed employment duties in Indiana, including the first thirty (30) days.

(h) The department may not require payment of any penalties otherwise applicable for a failure to deduct and withhold income taxes under IC 6-3-4-8, if, when making the determination of whether withholding was required, either of the following applied:

(1) The employer relied on a time and attendance system maintained by the employer specifically designed to allocate employee wages for income tax purposes among all taxing jurisdictions in which the employee performs employment duties for the employer.

(2) The employer did not maintain a time and attendance system and the employer relied on the employee's annual determination of the time the employee expected to spend performing employment duties in Indiana, if:

(A) the employer did not have actual knowledge of fraud on the part of the employee in making the determination; and

(B) the employer and the employee did not collude to evade taxation in making the determination.

An employer's maintaining of records as described in subdivision (1) does not preclude an employer's ability to rely on an employee's determination of the time the employee expected to spend performing employment duties in Indiana as described in subdivision (2) when making the determination of whether withholding is required.

(i) For purposes of this section:

(1) subject to subdivision (3), an employee shall be considered present and performing employment duties within Indiana if the employee performs more of the employee's employment duties within Indiana than in any other state during a particular day;

(2) any portion of the day during which an employee is in transit may not be considered in determining the location of the employee's performance of employment duties; and

(3) if an employee performs employment duties in the employee's state of residence and in only one (1) nonresident state during a particular day, the employee shall be considered to have performed more of the employee's employment duties in the nonresident state than in the state of residence for that day.

(j) The following apply for purposes of this section:

(1) If an individual receives compensation for employment duties performed by the individual both:

(A) in the individual's capacity as a professional athlete, professional entertainer, or public figure; and

(B) in some capacity other than the individual's capacity as a professional athlete, professional entertainer, or public figure;

the exemption under this section may not be applied to the portion of compensation described in clause (B).

(2) If an employee is working at a location other than a physical location of the employer, the employee shall be considered to be working in the state or states in which the services for the employer are performed, regardless of the physical location of the employer.

(3) If an individual performs employment duties in Indiana for more than thirty (30) days during a calendar year, compensation received by the individual is not eligible for the exemption under this section.

(4) If an individual performs substantially similar job duties for an employer both while designated as an employee and in some capacity other than as an employee during a calendar year, the number of days for which the individual shall be considered to have worked in Indiana with regard to that employer must be determined by aggregating the days for which the individual performed duties for the employer, whether designated as an employee or not.

(5) If an employer or individual reasonably believes that an individual is an employee for a calendar year but the individual is later determined to not be an employee, the individual:

(A) is subject to tax under this article and IC 6-3.6 on any income that otherwise would have been exempt under this section; and

(B) is not subject to penalties under IC 6-3-4-4.1 or IC 6-8.1-10-2.1 based on the inclusion of amounts claimed as exempt under this section as income.

(6) If an individual is not a resident of Indiana, amounts paid for vacation, sick, personal, or any other type of leave may not be considered as compensation in Indiana, and any day for which a type of leave is used may not be considered as a day for which the individual performed services for an employer unless the individual performed services for the employer in Indiana on that day and the day would otherwise be counted as a day of services performed in Indiana under this section.

(7) The exemption provided under this section shall not apply to an individual's compensation that is deferred or delayed from a previous calendar year to a subsequent calendar year unless:

(A) the individual was exempt from taxation under this section on the compensation for the calendar year in which the compensation was earned; and

(B) the individual is not a resident of Indiana when the individual includes the compensation in the individual's federal gross income.

(k) Nothing in this section may be construed to prevent an individual from being considered a local taxpayer (as defined in IC 6-3.6-2-13(2)), regardless of whether the individual's compensation is exempt under this section.

As added by P.L.194-2023, SEC.16.
Ind. Code § 6-1.1-36-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-7
Real property taxes assessed against political subdivisions, state, or certain bodies corporate and politic; cancellation; compromise; distribution of receipts
Status: in_force

Sec. 7. (a) The county executive may cancel any property taxes, delinquencies, fees, special assessments, and penalties assessed against real property owned by a county, a township, a city, a town, or a body corporate and politic established under IC 8-10-5-2(a), regardless of whether the county, township, city, town, or body corporate and politic established under IC 8-10-5-2(a) owned the property on the assessment date for which the property taxes, delinquencies, fees, special assessments, or penalties are imposed and regardless of when the county, township, city, town, or body corporate and politic established under IC 8-10-5-2(a) acquired the property, if a petition requesting that the county executive cancel the taxes is submitted by the auditor, assessor, and treasurer of the county in which the real property is located. However, the cancellation of any property taxes, delinquencies, fees, special assessments, or penalties under this subsection does not affect the liability of any person that is personally liable for the property taxes before the date the county, township, city, town, or body corporate and politic established under IC 8-10-5-2(a) acquired the property. For purposes of this subsection, in a county containing a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.

(b) The department of local government finance may cancel any property taxes, delinquencies, fees, special assessments, and penalties assessed against real property owned by this state, regardless of whether the state owned the property on the assessment date for which the property taxes, delinquencies, fees, special assessments, or penalties are imposed and regardless of when the state acquired the property, if a petition requesting that the department cancel the taxes is submitted by:

(1) the governor; or

(2) the chief administrative officer of the state agency which supervises the real property.

However, if the petition is submitted by the chief administrative officer of a state agency, the governor must approve the petition. In addition, the cancellation of any property taxes, delinquencies, fees, special assessments, or penalties under this subsection does not affect the liability of any person that is personally liable for the property taxes before the date the state acquired the property.

(c) If property taxes are canceled under subsection (a) or (b), any lien on the real property shall be released and canceled to the extent the lien covers any property taxes, delinquencies, fees, special assessments, or penalties that were assessed against the real property before or after the county, township, city, town, body corporate and politic established under IC 8-10-5-2(a), or state became the owner of the real property.

(d) The department of local government finance may compromise the amount of property taxes, together with any interest or penalties on those taxes, assessed against the fixed or distributable property owned by a bankrupt railroad, which is under the jurisdiction of:

(1) a federal court under 11 U.S.C. 1163;

(2) Chapter X of the Acts of Congress Relating to Bankruptcy (11 U.S.C. 701-799); or

(3) a comparable bankruptcy law.

(e) After making a compromise under subsection (d) and after receiving payment of the compromised amount, the department of local government finance shall distribute to each county treasurer an amount equal to the product of:

(1) the compromised amount; multiplied by

(2) a fraction, the numerator of which is the total of the particular county's property tax levies against the railroad for the compromised years, and the denominator of which is the total of all property tax levies against the railroad for the compromised years.

(f) After making the distribution under subsection (e), the department of local government finance shall direct the auditors of each county to remove from the tax rolls the amount of all property taxes assessed against the bankrupt railroad for the compromised years.

(g) The county auditor of each county receiving money under subsection (e) shall allocate that money among the county's taxing districts. The auditor shall allocate to each taxing district an amount equal to the product of:

(1) the amount of money received by the county under subsection (e); multiplied by

(2) a fraction, the numerator of which is the total of the taxing district's property tax levies against the railroad for the compromised years, and the denominator of which is the total of all property tax levies against the railroad in that county for the compromised years.

(h) The money allocated to each taxing district shall be apportioned and distributed among the taxing units of that taxing district in the same manner and at the same time that property taxes are apportioned and distributed.

(i) The department of local government finance may, with the approval of the attorney general, compromise the amount of property taxes, together with any interest or penalties on those taxes, assessed against property owned by a person that has a case pending under state or federal bankruptcy law. Property taxes that are compromised under this section shall be distributed and allocated at the same time and in the same manner as regularly collected property taxes. The department of local government finance may compromise property taxes under this subsection only if:

(1) a petition is filed with the department of local government finance that requests the compromise and is signed and approved by the assessor, auditor, and treasurer of each county and the assessor of each township (if any) that is entitled to receive any part of the compromised taxes;

(2) the compromise significantly advances the time of payment of the taxes; and

(3) the compromise is in the best interest of the state and the taxing units that are entitled to receive any part of the compromised taxes.

(j) A taxing unit that receives funds under this section is not required to include the funds in its budget estimate for any budget year which begins after the budget year in which it receives the funds.

(k) A county treasurer, with the consent of the county auditor and the county assessor, may compromise the amount of property taxes, interest, or penalties owed in a county by an entity that has a case pending under Title 11 of the United States Code (Bankruptcy Code) by accepting a single payment that must be at least seventy-five percent (75%) of the total amount owed in the county.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.75, SEC.1; P.L.69-1983, SEC.9; P.L.5-1988, SEC.45; P.L.30-1994, SEC.6; P.L.90-2002, SEC.260; P.L.146-2008, SEC.288; P.L.172-2011, SEC.48; P.L.187-2016, SEC.12; P.L.257-2019, SEC.65.
Ind. Code § 6-6-5-7.9 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-7.9
Repealed
Status: repealed

As added by P.L.210-2005, SEC.3. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-1.1-11-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-10
No application fee permitted
Status: in_force

Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, for filing or preparing an exemption application.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.65-1983, SEC.5; P.L.178-2002, SEC.16; P.L.264-2003, SEC.11.
Ind. Code § 6-9-52-10 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-10
Covenant
Status: repealed

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-6-2.5-38 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-38
Duties and responsibilities of supplier in collection of tax; liability
Status: in_force

Sec. 38. The tax the supplier collects on the sale of special fuel belongs to the state. A supplier shall hold the money in trust for the state and for payment to the department as provided in this chapter. In the case of a corporation or partnership, each officer, employee, or member of the employer who is in that capacity is under a duty to collect the tax, and is personally liable for the tax, penalty, and interest.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-13-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-9
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-28-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-50.1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 50.1 / Section 6-1.1-50.1-1
Applicability
Status: in_force

Sec. 1. The credit provided by this chapter applies to assessment dates occurring after December 31, 2025.

As added by P.L.230-2025, SEC.58.
Ind. Code § 6-3.1-34-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-12
Allocation of credit against taxes owed; order; computation
Status: in_force

Sec. 12. (a) A tax credit that a taxpayer may claim under this chapter shall be applied against taxes owed by the taxpayer in the following order:

(1) First, against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year.

(2) Second, against the taxpayer's insurance premiums tax liability (IC 27-1-18-2) or nonprofit agricultural organization health coverage tax liability (IC 6-8-15) for the taxable year.

(3) Third, against the taxpayer's financial institutions tax liability (IC 6-5.5) for the taxable year.

(b) If the tax paid by the taxpayer under a tax provision listed in subsection (a) is a credit against the liability or a deduction in determining the tax base under another Indiana tax provision, the credit or deduction shall be computed without regard to the credit to which a taxpayer may claim under this chapter.

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.25.
Ind. Code § 6-8-1-10 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-10
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.10. Repealed by P.L.128-2026, SEC.60.
Ind. Code § 6-3.6-2-12 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-12
"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. 12. "Local income tax council" means a council established by IC 6-3.6-3-1.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-24-2 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-2
Definitions
Status: in_force

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

As added by P.L.111-1987, SEC.1.
Ind. Code § 6-1.1-12.6-2.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-2.1
Expired
Status: repealed

As added by P.L.167-2009, SEC.1. Expired 1-1-2011 by P.L.167-2009, SEC.1.
Ind. Code § 6-1.1-4-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-6
Reassessment order
Status: in_force

Sec. 6. If the department of local government finance determines that a petition filed under section 5.5 of this chapter has been signed by the required number of petitioners and that the present assessed value of any real property is inequitable, the department of local government finance shall order a reassessment of the real property for which the petition was filed. The order shall specify the time within which the reassessment shall be completed and the date on which the reassessment shall become effective.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.32; P.L.112-2012, SEC.6; P.L.86-2018, SEC.28.
Ind. Code § 6-1.1-7-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-14
Violation of IC 6-1.1-7-10.4; offense
Status: in_force

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction.

As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.
Ind. Code § 6-3-4-4.1 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-4.1
Estimated payments by individual taxpayers; declaration of estimated tax
Status: in_force

Sec. 4.1. (a) Any individual required by the Internal Revenue Code or this section to file estimated tax returns and to make payments on account of such estimated tax shall file estimated tax returns and make payments of the tax imposed by this article to the department at the time or times and in the installments as provided by Section 6654 of the Internal Revenue Code. However, the following apply to estimated tax returns filed and payments made under this subsection:

(1) In applying Section 6654 of the Internal Revenue Code for the purposes of this article, "estimated tax" means the amount which the individual estimates as the sum of the amount of the adjusted gross income tax imposed by this article for the taxable year and the sum of the amount of local income tax under IC 6-3.6, including any amounts of credits required to be recaptured under IC 6-3-3 and IC 6-3.1, minus the amount which the individual estimates as the sum of any credits against the tax provided by IC 6-3-3, IC 6-3.1, and IC 6-3.6, other than the amounts of tax withheld under this chapter.

(2) Estimated tax for a nonresident alien (as defined in Section 7701 of the Internal Revenue Code) must be computed by applying not more than one (1) exclusion under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4), regardless of the total number of exclusions that IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4) permit the taxpayer to apply on the taxpayer's final return for the taxable year.

(3) If an individual does not file a return for the preceding taxable year and the individual can establish that the individual did not have a liability under IC 6-3 and IC 6-3.6, Section 6654 of the Internal Revenue Code shall be applied as if the tax liability for the preceding taxable year under IC 6-3 and IC 6-3.6 was zero dollars ($0).

(b) Every individual who has adjusted gross income subject to the tax imposed by this article and from which tax is not withheld under the requirements of this chapter or for which tax is not remitted on behalf of the individual under IC 6-3-2.1 shall make a declaration of estimated tax for the taxable year. However, no such declaration shall be required if the estimated tax can reasonably be expected to be less than one thousand dollars ($1,000). In the case of an underpayment of the estimated tax as provided in Section 6654 of the Internal Revenue Code, there shall be added to the tax a penalty at the rate prescribed by IC 6-8.1-10-2.1(b).

(c) An individual filing an estimated tax return and making an estimated tax payment under this section must designate:

(1) the portion of the estimated tax payment that represents estimated state adjusted gross income tax liability; and

(2) the portion of the estimated tax payment that represents estimated local income tax liability under IC 6-3.6.

The department shall adopt guidelines and issue instructions as necessary to assist individuals in making the designations required by this subsection.

As added by P.L.278-1993(ss), SEC.23. Amended by P.L.18-1994, SEC.9; P.L.19-1994, SEC.8; P.L.85-1995, SEC.10; P.L.8-1996, SEC.5; P.L.260-1997(ss), SEC.51; P.L.28-1997, SEC.14; P.L.2-1998, SEC.32; P.L.192-2002(ss), SEC.80; P.L.1-2003, SEC.36; P.L.269-2003, SEC.9; P.L.211-2007, SEC.24; P.L.131-2008, SEC.15; P.L.146-2008, SEC.319; P.L.1-2009, SEC.50; P.L.197-2016, SEC.24; P.L.159-2021, SEC.12; P.L.205-2025, SEC.10; P.L.128-2026, SEC.17.
Ind. Code § 6-7-3-1 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-1
"Controlled substance" defined
Status: in_force

Sec. 1. As used in this chapter, "controlled substance" has the meaning set forth in IC 35-48-1.1-7.

As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.70.
Ind. Code § 6-3.6-1-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-4
Applicable provisions for changes in a tax; credits; pledges for payment from tax revenue
Status: in_force

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

Sec. 4. Notwithstanding:

(1) IC 6-3.5-1.1 (repealed);

(2) IC 6-3.5-1.5 (repealed);

(3) IC 6-3.5-6 (repealed); or

(4) IC 6-3.5-7 (repealed);

a change in a tax imposed under a provision described in subdivisions (1) through (4), credits related to property taxes, allocations of tax revenue, and pledges for payment from tax revenue after December 31, 2016, must be made under this article and not under the provisions described in subdivisions (1) through (4).

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.43.
Ind. Code § 6-8-1-18 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-18
Tax additional to all other taxes
Status: in_force

Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied under any other statute.

Formerly: Acts 1947, c.278, s.18. As amended by P.L.2-1988, SEC.37; P.L.109-1988, SEC.16.
Ind. Code § 6-9-78.4-5 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-5
Tax rate
Status: in_force

Sec. 5. The 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.157-2026, SEC.199.
Ind. Code § 6-3.6-11-5.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-5.5-b
Lake County; rail project; general purpose revenue allocated for economic development
Status: in_force

Revisor's Note: The effective date of this section, as amended by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 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. 5.5. (a) This section applies to Lake County for purposes of categorizations, allocations, and distributions of general purpose revenue that is allocated each year for economic development purposes. General purpose revenue that is allocated each year for economic development purposes by a civil taxing unit listed in IC 6-3.6-9-5(b) must first be used to provide funding for a rail project (as defined in IC 36-7.5-1-13.5).

(b) Before the state comptroller may make a certified distribution of general purpose revenue allocated for economic development purposes, the state comptroller shall withhold the total amount determined by the department of local government finance under IC 6-3.6-9-5(b) from the certified distribution allocated to economic development. The amount withheld by the state comptroller under this section shall be paid to the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) before a certified distribution allocated to economic development is made to the county and before the county auditor may otherwise allocate or distribute tax revenue under this article.

As added by P.L.259-2019, SEC.9. Amended by P.L.9-2024, SEC.193; P.L.68-2025, SEC.182.
Ind. Code § 6-1.1-45-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-5
"Enterprise zone location"
Status: in_force

Sec. 5. "Enterprise zone location" means a lot, parcel, or tract of land located in an enterprise zone.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-8-12-5 — Indiana Code / Title 6 / Article 8 / Chapter 12 / Section 6-8-12-5
Findings
Status: in_force

Sec. 5. The general assembly finds that:

(1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter;

(2) notwithstanding the exemptions provided in this chapter, an eligible event held in Indiana would generate a significant economic impact for Indiana and additional revenues from taxes affected by this chapter; and

(3) the exemptions provided in this chapter will not reduce or adversely affect the levy and collection of taxes pledged to the payment of bonds, notes, leases, or subleases payable from those taxes.

As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
Ind. Code § 6-9-52-7 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-7
Distribution
Status: in_force

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

As added by P.L.290-2019, SEC.15. Amended by P.L.9-2024, SEC.264.
Ind. Code § 6-9-21-8 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-8
Payment of tax receipts to civic center authority
Status: in_force

Sec. 8. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the civic center authority established in the county upon warrants issued by the state comptroller.

As added by P.L.76-1986, SEC.1. Amended by P.L.9-2024, SEC.238.
Ind. Code § 6-3.1-34-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-14
Credit assignment
Status: in_force

Sec. 14.(a) If a taxpayer is awarded a credit under this chapter before July 1, 2029, the taxpayer may assign any part of the credit that the taxpayer may claim under this chapter. A credit that is assigned under this subsection remains subject to this chapter.

(b) If a taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequently assign all or part of the credit to another taxpayer. A taxpayer may make only one (1) assignment of a credit. Before a credit may be assigned, the taxpayer must notify the corporation of the assignment of the credit in the manner prescribed by the corporation. An assignment of a credit must be in writing, and both the taxpayer and assignee shall report the assignment on the taxpayer's and assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department. A taxpayer may not receive value in connection with an assignment under this section that exceeds the value of that part of the credit assigned.

(c) The corporation shall collect and compile data on the assignments of tax credits under this chapter and determine the effectiveness of each assignment in getting projects completed. The corporation shall report its findings under this subsection to the legislative council in an electronic format under IC 5-14-6 before November 1, 2022.

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.26.
Ind. Code § 6-6-5.5-3 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-3
Imposition; apportionment; applicability of IC 6-8.1; unpaid tax
Status: in_force

Sec. 3. (a) The commercial vehicle excise tax is imposed on the following vehicles in accordance with this chapter:

(1) Trucks or tractors with a declared gross weight of more than eleven thousand (11,000) pounds.

(2) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.

(3) Semitrailers.

(b) The commercial vehicle excise tax is imposed on a vehicle described in subsection (a):

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.

(c) Owners of commercial vehicles paying an apportioned registration to the state under the International Registration Plan shall pay an apportioned excise tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles.

(d) Subject to subsection (e), the commercial vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.

(e) If the commercial vehicle excise tax imposed by this chapter was not paid for one (1) or more preceding registration years, the bureau may collect only the commercial vehicle excise tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.

(f) The commercial vehicle excise tax imposed by this chapter is due and shall be paid each year at the time the vehicle is registered.

As added by P.L.181-1999, SEC.2. Amended by P.L.293-2013(ts), SEC.20; P.L.256-2017, SEC.69; P.L.178-2019, SEC.25.
Ind. Code § 6-6-11-31 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-31-b
Boat excise tax fund; state welfare and tuition support allocation amount
Status: in_force

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

Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter.

(b) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The excise tax money in the county boat excise tax fund shall be distributed to the taxing units of the county. The county auditor shall allocate the money in the fund among the taxing districts of the county based on the tax situs of each boat. Subject to this subsection and IC 6-1.1-27-10, the money allocated to the taxing units shall be apportioned and distributed among the funds of the taxing units at the same time that property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). For purposes of determining the distribution for a year under this section for a taxing unit, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP THREE of the following formula:

STEP ONE: Determine the result of the following:

(A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of:

(i) the tax rate imposed in the taxing district for the county's county medical assistance to wards fund, family and children's fund, children's psychiatric residential treatment services fund, county hospital care for the indigent fund, children with special health care needs county fund, plus, in the case of Marion County, the tax rate imposed by the health and hospital corporation that was necessary to raise thirty-five million dollars ($35,000,000) from all taxing districts in the county; divided by

(ii) the aggregate tax rate imposed in the taxing district for the same year.

(B) Determine the sum of the clause (A) amounts.

(C) Divide the clause (B) amount by three (3).

(D) Determine the result of:

(i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by

(ii) the clause (C) amount.

(E) Determine the sum of the clause (D) amounts for all taxing districts in the county.

STEP TWO: Determine the result of the following:

(A) Separately for 2006, 2007, and 2008 for each taxing district in the county, determine the result of:

(i) the tuition support levy tax rate imposed in the taxing district plus the tax rate imposed by the school corporation for the school corporation's special education preschool fund in the district; divided by

(ii) the aggregate tax rate imposed in the taxing district for the same year.

(B) Determine the sum of the clause (A) amounts.

(C) Divide the clause (B) amount by three (3).

(D) Determine the result of:

(i) the amount of excise taxes allocated to the taxing district that would otherwise be available for distribution to taxing units in the taxing district; multiplied by

(ii) the clause (C) amount.

(E) Determine the sum of the clause (D) amounts for all taxing districts in the county.

STEP THREE: Determine the sum of the STEP ONE and STEP TWO amounts for the county.

If the boundaries of a taxing district change after the years for which a ratio is calculated under STEP ONE or STEP TWO, the state comptroller shall establish a ratio for the new taxing district that reflects the tax rates imposed in the predecessor taxing districts. If a new taxing district is established after the years for which a ratio is calculated under STEP ONE, STEP TWO, or STEP THREE, the state comptroller shall establish a ratio for the new taxing district and adjust the ratio for other taxing districts in the county.

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.6; P.L.146-2008, SEC.357; P.L.182-2009(ss), SEC.245; P.L.261-2013, SEC.37; P.L.9-2024, SEC.213; P.L.157-2026, SEC.158.
Ind. Code § 6-2.5-5-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-10
Electric or steam utilities; production plant or power production expenses
Status: in_force

Sec. 10. Transactions involving tangible personal property are exempt from the state gross retail tax, if:

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

(2) the person acquiring the property is:

(A) a public utility that furnishes or sells electrical energy, steam, or steam heat in a retail transaction described in IC 6-2.5-4-5; or

(B) a power subsidiary (as defined in IC 6-2.5-1-22.5) that furnishes or sells electrical energy, steam, or steam heat to a public utility described in clause (A).

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.8; P.L.71-1993, SEC.6; P.L.137-2022, SEC.25.
Ind. Code § 6-6-1.1-1105 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1105
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-4.1-10-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-5
Probate court determination; appeal
Status: in_force

Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.28; P.L.59-1990, SEC.2.
Ind. Code § 6-3.6-9-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-1-b
Budget agency accounting for each county; undistributed amounts
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 budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state general fund.

(b) Undistributed amounts shall be invested by the treasurer of state and the income earned shall be credited to the counties based on each county's undistributed amount.

(c) This section expires December 31, 2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.1; P.L.165-2021, SEC.93; P.L.68-2025, SEC.154; P.L.157-2026, SEC.141.
Ind. Code § 6-3.1-7-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-8
Program expiration; treatment of credit carryovers
Status: in_force

Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified loan made before January 1, 2018, forward to a taxable year beginning after December 31, 2017, and before January 1, 2028, in the manner provided by section 3 of this chapter.

(b) This chapter expires January 1, 2028.

As added by P.L.238-2017, SEC.20.
Ind. Code § 6-6-1.1-412 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-412
Permanent license; minimum gallonage
Status: in_force

Sec. 412. If an Indiana based distributor distributes at least five hundred thousand (500,000) gallons of gasoline during the year that the temporary license is in effect and complies with all the other provisions of this chapter, the administrator shall issue a permanent license to the distributor without charge. The permanent license is effective unless canceled under this chapter.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.19.
Ind. Code § 6-1.1-20.4-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-1
"Homestead"
Status: in_force

Sec. 1. As used in this chapter, "homestead" has the meaning set forth in IC 6-1.1-12-37.

As added by P.L.246-2005, SEC.61. Amended by P.L.1-2009, SEC.44.
Ind. Code § 6-9-21-3 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-3
Adoption of ordinance
Status: in_force

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

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

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

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-1.1-12.4-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-5
Additional deductions for property prohibited
Status: in_force

Sec. 5. A property owner that qualifies for a deduction for a year under this chapter and another statute with respect to the same:

(1) real property development, redevelopment, or rehabilitation; or

(2) personal property purchase;

may not receive a deduction under both statutes for the development, redevelopment, rehabilitation, or purchase for that year.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-9-45-6 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-6
Collection procedures
Status: in_force

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

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-9-45.6-5 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-5
Distribution
Status: in_force

Sec. 5. The amounts received from a tax imposed under this chapter shall be distributed monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11.

As added by P.L.255-2015, SEC.62. Amended by P.L.9-2024, SEC.257.
Ind. Code § 6-6-5.5-8.5 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-8.5
Credit
Status: in_force

Sec. 8.5. (a) The owner of a vehicle for which the commercial vehicle excise tax has been paid for the registrant's annual registration year is entitled to a credit if during that registration year:

(1) the owner sells the vehicle and purchases a new vehicle of the same or greater weight;

(2) the vehicle is destroyed and replaced with a vehicle of the same or greater weight; or

(3) the vehicle was registered in error at a greater weight than required.

(b) Except as provided in subsection (c), the amount of the credit is equal to the remainder of:

(1) the commercial vehicle excise tax paid for the vehicle, reduced by;

(2) one-twelfth (1/12) for each full or partial calendar month that has elapsed in the registrant's annual registration year before the date of the sale or replacement of the vehicle.

The credit applies to the tax due on any other vehicle purchased or subsequently registered by the owner in the same registrant's annual registration year.

(c) The owner of a vehicle registered in error at a greater weight than required is entitled to receive a credit equal to the commercial vehicle excise tax paid for the vehicle registered at the greater weight. However, no refund may be provided for any remainder of the tax paid when registering the vehicle at a lower weight.

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

(e) A credit expires at the end of the registrant's annual registration year.

(f) To claim the credit authorized in subsection (a)(1), the owner of the vehicle must present to the bureau proof of the sale of the vehicle.

(g) To claim the credit authorized in subsection (a)(2), the owner of the vehicle must present to the bureau a statement of proof of the destruction of the vehicle on an affidavit furnished by the bureau. The owner must also present a valid registration for the vehicle within ninety (90) days after the date that it was destroyed. For purposes of this subsection, a vehicle is considered destroyed if the estimated cost of repair exceeds the vehicle's fair market value. After receipt of the statement and registration, the bureau shall fix the amount of the credit that the owner is entitled to receive.

(h) To claim the credit authorized under subsection (a)(3), the owner of the vehicle must present to the bureau on an affidavit furnished by the bureau evidence acceptable to the bureau that the vehicle was registered in error at a greater weight than required.

As added by P.L.129-2001, SEC.19.
Ind. Code § 6-1.1-22.1-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-8
Disbursement of loan proceeds in installments
Status: in_force

Sec. 8. The treasurer of state may disburse in installments the proceeds of a loan made under this chapter.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-2.5-3-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-11
Liability for uncollected gross retail tax
Status: in_force

Sec. 11. If:

(1) a person purchases services or items other than tangible personal property in a retail transaction subject to tax under this article;

(2) the person does not remit the full amount of gross retail tax on the transaction; and

(3) the transaction is not exempt from tax under this article;

the person is liable for the gross retail tax not collected. Any tax due under this section shall be reported and remitted in the same manner as prescribed by the department for the use tax under this chapter.

As added by P.L.205-2025, SEC.2.
Ind. Code § 6-4.1-9-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-1
Due date for taxes; interest on delinquent portion; unavoidable delays
Status: in_force

Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax imposed as a result of a decedent's death is due twelve (12) months after the person's date of death. If a person liable for payment of inheritance tax does not pay the tax on or before the due date, the person shall, except as provided in subsection (b), pay interest on the delinquent portion of the tax at the rate of ten percent (10%) per year from the date of the decedent's death to the date payment is made.

(b) If an unavoidable delay, such as necessary litigation, prevents a determination of the amount of inheritance tax due, the department of state revenue may reduce the rate of interest imposed under this section, for the time period beginning on the date of the decedent's death and ending when the cause of delay is removed, to six percent (6%) per year.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.6; P.L.190-2016, SEC.24; P.L.79-2017, SEC.40.
Ind. Code § 6-1.1-15-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-20
Assessment by an assessing official or county board presumed to be true tax value; five percent increase; Indiana board
Status: in_force

Sec. 20. (a) In an appeal under this chapter, except as provided in subsection (b), the assessment as last determined by an assessing official or the county board is presumed to be equal to the property's true tax value until rebutted by evidence presented by the parties.

(b) If a property's assessment increased more than five percent (5%) over the property's assessment for the prior tax year, then the assessment is no longer presumed to be equal to the property's true tax value, and the assessing official has the burden of proof.

(c) For purposes of this chapter, an assessment for a prior tax year means the final value:

(1) as last corrected by an assessing official;

(2) as stipulated or settled by the taxpayer and the assessing official; or

(3) as determined by a reviewing authority.

(d) Subsection (b) does not apply if the increase in the assessment on appeal is based on:

(1) substantial renovations or new improvements;

(2) zoning; or

(3) uses;

that were not considered in the assessment for the prior tax year.

(e) Both parties in an appeal under this chapter may present evidence of the true tax value of the property, seeking to decrease or increase the assessment.

(f) In an appeal under this chapter, the Indiana board shall, as trier of fact, weigh the evidence and decide the true tax value of the property as compelled by the totality of the probative evidence before it. The Indiana board's determination of the property's true tax value may be higher or lower than the assessment or the value proposed by a party or witness. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (a), then the property's assessment is presumed to be equal to the property's true tax value. If the totality of the evidence presented to the Indiana board is insufficient to determine the property's true tax value in an appeal governed by subsection (b), then the property's prior year assessment is presumed to be equal to the property's true tax value.

(g) The Indiana board shall hear its matters without regard to motions related to notice pleading or judgments on the evidence.

(h) This section applies only to appeals filed after the effective date of this section as added by HEA 1260-2022.

As added by P.L.174-2022, SEC.34.
Ind. Code § 6-1.1-52-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-2
"Homestead property tax liability"
Status: in_force

Sec. 2. As used in this chapter, "homestead property tax liability" refers to a liability for property taxes:

(1) that are assessed on tangible property that is a homestead, including all tangible property, regardless of type, located in any parcel that contains the homestead; and

(2) that would be first due and payable in a certain year if the property taxes were not deferred under this chapter.

The term refers to a property tax liability after the application of all deductions and credits for which the homestead is eligible.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-4.1-1-14 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-14
"Taxable transfer"
Status: in_force

Sec. 14. "Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal).

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.12.
Ind. Code § 6-1.1-22.5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-11
Notice and transmission of reconciling statements by county treasurer
Status: in_force

Sec. 11. (a) With respect to provisional statements under section 6 of this chapter, as soon as possible after the receipt of the abstract required by IC 6-1.1-22-5, the county treasurer shall:

(1) give the notice required by IC 6-1.1-22-4; and

(2) mail or transmit reconciling statements under section 12 of this chapter.

(b) With respect to provisional statements under section 6.5 of this chapter, as soon as possible after determination of the tax rate of the cross-county entity referred to in section 6.5 of this chapter, the county treasurer shall:

(1) give the notice required by IC 6-1.1-22-4; and

(2) mail or transmit reconciling statements under section 12 of this chapter.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.182-2009(ss), SEC.162.
Ind. Code § 6-1.1-8-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-1
Property owned or used by public utility company
Status: in_force

Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of ownership for the major part of a year. When reference is made in this chapter to the "property of" a public utility company or to the public utility "company's property", the reference includes the property owned or used by that company.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.6-6-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-1
Imposition of tax
Status: in_force

Sec. 1. An adopting body may impose a tax under section 2 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-7-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-2
Assessing mobile homes
Status: in_force

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.10; P.L.6-1997, SEC.29; P.L.90-2002, SEC.55; P.L.1-2004, SEC.11 and P.L.23-2004, SEC.12.
Ind. Code § 6-9-27-4 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-4
Transactions; application of tax
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 or town 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 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.35-1990, SEC.24. Amended by P.L.257-2003, SEC.40; P.L.214-2005, SEC.36.
Ind. Code § 6-6-2.5-1 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-1
"Alternative fuel"
Status: in_force

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas, not including a biodiesel fuel or biodiesel blend, used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as butane, propane, hydrogen, hythane, electricity, or any other fuel used to propel a motor vehicle on a highway that is not subject to the tax imposed under section 28 of this chapter or the tax imposed under IC 6-6-1.1.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.122-2006, SEC.19; P.L.277-2013, SEC.8; P.L.212-2014, SEC.4; P.L.211-2023, SEC.2.
Ind. Code § 6-9-69-5 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-5
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.118.
Ind. Code § 6-6-1.1-508 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-508
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-5.5-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-13
Expired
Status: repealed

As added by P.L.16-2009, SEC.13. Expired 1-1-2012 by P.L.16-2009, SEC.13.
Ind. Code § 6-3.1-45-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-9
Pass through entity without state tax liability; tax credit for shareholder, partner, or member
Status: in_force

Sec. 9. (a) If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, an individual who is 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. However, a pass through entity and an individual who is a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same qualified investment.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-7-3-4.1 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-4.1
"Marijuana" defined
Status: in_force

Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1.1-29.

As added by P.L.65-1996, SEC.1. Amended by P.L.186-2025, SEC.73.
Ind. Code § 6-1.1-10-49 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-49
Property tax exemption; transportation facility
Status: in_force

Sec. 49. (a) This section applies to assessment dates occurring after December 31, 2022.

(b) Tangible property (including without limitation, land, personal property, real property, and improvements to land) is exempt from property taxation if the property is used as a part of or incorporated into a transportation facility (as defined IC 5-23-2-17) under a public-private agreement executed in accordance with IC 5-23-8-1(a) or a development agreement executed in accordance with IC 5-23-8-1(b).

(c) The application of the exemption described in subsection (b) shall apply to otherwise qualifying tangible property irrespective of the owner or taxpayer of the property or when such property was placed in service.

As added by P.L.57-2022, SEC.10.
Ind. Code § 6-8.1-10-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-1
Liability for interest
Status: in_force

Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person's return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to interest on the nonpayment.

(b) The interest for a failure described in subsection (a) is the adjusted rate established by the commissioner under subsection (c), from the due date for payment. The interest applies to:

(1) the full amount of the unpaid tax due if the person failed to file the return;

(2) the amount of the tax that is not paid, if the person filed the return but failed to pay the full amount of tax shown on the return; or

(3) the amount of the deficiency.

(c) The commissioner shall establish an adjusted rate of interest for a failure described in subsection (a) and for an excess tax payment on or before November 1 of each year. For purposes of subsection (b), the adjusted rate of interest shall be the percentage rounded to the nearest whole number that equals two (2) percentage points above the average investment yield on state general fund money for the state's previous fiscal year, excluding pension fund investments, as determined by the treasurer of state on or before October 1 of each year and reported to the commissioner. For purposes of IC 6-8.1-9-2(c), the adjusted rate of interest for an excess tax payment must be the same as the adjusted rate of interest determined under this subsection for a failure described in subsection (a). The adjusted rates of interest established under this subsection shall take effect on January 1 of the immediately succeeding year.

(d) For purposes of this section, the filing of a substantially blank or unsigned return does not constitute a return.

(e) Except as provided by IC 6-8.1-3-17(d), IC 6-8.1-3-17(f), IC 6-8.1-5-2, and section 2.1(k) of this chapter, the department may not waive the interest imposed under this section.

(f) Subsections (a) through (c) do not apply to a motor carrier fuel tax return.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.60-1990, SEC.13; P.L.48-1994, SEC.3; P.L.2-1995, SEC.36; P.L.2-2005, SEC.23; P.L.236-2005, SEC.2; P.L.1-2006, SEC.147; P.L.211-2007, SEC.43; P.L.113-2014, SEC.13; P.L.214-2018(ss), SEC.14; P.L.234-2019, SEC.36; P.L.1-2025, SEC.105.
Ind. Code § 6-2.5-3.5-27 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-27
Liability for unpaid gasoline use tax
Status: in_force

Sec. 27. (a) If a person purchases gasoline that is subject to tax under this chapter and:

(1) claims an exemption from tax under this article; or

(2) otherwise causes the tax under this chapter to not be remitted to the department;

the person purchasing the gasoline shall be liable for any unpaid tax that otherwise would be due under this chapter on the gasoline so purchased. For purposes of this section, gasoline for which tax was paid but subsequently refunded shall be considered gasoline for which tax was not remitted to the department.

(b) Any tax due under this section shall be reported and remitted on forms and in the manner prescribed by the department.

(c) Any tax due under this section:

(1) shall be imposed at the rate for which the tax under this chapter otherwise would have been imposed; and

(2) shall be due on the twentieth day of the month immediately following the month of the purchase of gasoline.

As added by P.L.205-2025, SEC.4.
Ind. Code § 6-1.1-40-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-7
Designation as district
Status: in_force

Sec. 7. (a) The commission may find that a geographic territory is a maritime opportunity district if the commission determines that:

(1) the territory is located adjacent to a state owned port on state owned land;

(2) there will be redevelopment or rehabilitation of property within the territory;

(3) the redevelopment or rehabilitation will require a substantial investment relative to the size of the business making the investment;

(4) the business making an investment will be manufacturing goods;

(5) more than fifty percent (50%) of the goods manufactured are to be shipped through a port operated by the state and are destined for international markets;

(6) the business is making a long term commitment to the territory; and

(7) there will be an increase in the revenue of the port.

(b) To make such a finding, the commission shall use the procedures prescribed in section 8 of this chapter.

(c) The commission may adopt a resolution establishing general standards to be used, along with the requirements set forth in subsection (a). The standards must have a reasonable relationship to the development objectives of the district.

(d) If a person requests the designation of a territory as a district, the commission may charge an application fee sufficient to defray actual processing and administrative costs. In declaring a territory to be a district, the commission may limit the time period to a certain number of calendar years during which the district shall be so designated. To exercise one (1) or more of these powers, the commission must include this fact in the resolution passed under section 8 of this chapter.

(e) If the commission limits the time period during which a territory will be a district, it does not limit the length of time a taxpayer is entitled to receive a deduction under section 10 of this chapter.

As added by P.L.62-1988, SEC.1.
Ind. Code § 6-2.5-10-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-5
Collection of NAICS codes
Status: in_force

Sec. 5. (a) As used in this section, "NAICS code" refers to the code used to classify a particular industry in the current edition of the North American Industry Classification System Manual - United States, published by the National Technical Information Service of the United States Department of Commerce.

(b) The department shall collect and maintain for all retail merchants information concerning the NAICS codes of the merchants.

As added by P.L.19-2004, SEC.1.
Ind. Code § 6-9-10.5-6 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-6
Tax on lodging authorized; maximum rate; collection
Status: in_force

Sec. 6. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any:

(1) hotel;

(2) motel;

(3) inn;

(4) tourist cabin;

(5) campground space; or

(6) resort;

in White County in which lodging is regularly furnished for consideration.

(b) The tax may not exceed the rate of five percent (5%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

(c) 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.

(d) 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.

(e) If the tax is paid to the department of state revenue, the taxes the department of state revenue receives under this section during a month shall be paid, by the end of the next succeeding month, to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.68-1997, SEC.1. Amended by P.L.67-1997, SEC.12; P.L.172-2011, SEC.102; P.L.175-2018, SEC.11; P.L.290-2019, SEC.7; P.L.9-2024, SEC.228.
Ind. Code § 6-1.1-1-3.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-3.1
"Assisted living services"
Status: in_force

Sec. 3.1. "Assisted living services" means the array of services that may be provided to a recipient residing in a facility eligible to provide home and community based services, including any and all of the following:

(1) Personal care services.

(2) Homemaker services.

(3) Chore services.

(4) Attendant care services.

(5) Companion services.

(6) Medication oversight (to the extent permitted under state law).

(7) Therapeutic, social, and recreational programming.

As added by P.L.255-2017, SEC.3.
Ind. Code § 6-1.1-15-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-0.7
Holder of a tax sale certificate; no interest in property for purposes of obtaining a review or bringing an appeal
Status: in_force

Sec. 0.7. A holder of a tax sale certificate under IC 6-1.1-24 does not have an interest in tangible property for purposes of obtaining a review or bringing an appeal of an assessment of property under this chapter.

As added by P.L.204-2016, SEC.12.
Ind. Code § 6-3.1-11-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-16
Credit for qualified investment; computation of amount; assignment of credit
Status: in_force

Sec. 16. (a) Subject to entering into an agreement with the corporation under section 19.5 of this chapter and subject to section 21 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer makes a qualified investment as certified by the corporation for that year.

(b) The amount of the credit to which a taxpayer is entitled is the qualified investment made by the taxpayer and certified by the corporation for a taxable year multiplied by the applicable percentage.

(c) The taxpayer may assign any part of the credit that the taxpayer may claim under this chapter. A credit that is assigned under this subsection remains subject to this chapter. If a taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequently assign all or part of the credit to another taxpayer. Nothing in this subsection shall prohibit a taxpayer from making more than one (1) assignment of any part of the credit, but a taxpayer may not assign the same part of a credit more than once.

(d) Before a credit may be assigned, the taxpayer must notify the corporation of the assignment of the credit in the manner prescribed by the corporation. An assignment of a credit must be in writing, and both the taxpayer and assignee shall report the assignment on the taxpayer's and the assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department. A taxpayer may not receive value in connection with an assignment under this section that exceeds the value of the part of the credit assigned.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.8-1996, SEC.10; P.L.204-2016, SEC.22; P.L.74-2020, SEC.8; P.L.154-2020, SEC.14.
Ind. Code § 6-3.6-6-16 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-16-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.139.
Ind. Code § 6-3.6-6-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-3-b
Revenue pledged for bonds; criteria for obligations to the northwest Indiana regional development authority
Status: in_force

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

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

Sec. 3. (a) In the case of a civil taxing unit that has pledged the tax from general purpose revenue for the payment of bonds, leases, or other obligations as reported by the civil taxing unit under IC 5-1-18, the adopting body may not reduce the proportional allocation of the general purpose revenue that was allocated in the preceding year if the reduction for that year would result in an amount less than the amount necessary for the payment of bonds, leases, or other obligations payable or required to be deposited in a sinking fund or other reserve in that year for the bonds, leases, or other obligations for which the tax from general purpose revenue has been pledged. To inform an adopting body with regard to allocations that affect the payment of bonds, leases, or other obligations, a taxing unit may provide the adopting body with information regarding any outstanding bonds, leases, or other obligations that are secured by general purpose revenue. The information must be provided before the date of the public hearing at which the adopting body may change the allocation of general purpose revenue under section 4 of this chapter.

(b) In the case of a civil taxing unit that is obligated to make payments to the northwest Indiana regional development authority from general purpose revenue for the payment of bonds, leases, or other obligations related to northwest Indiana rail projects (as defined in IC 5-1.3-2-14) and projects described in IC 36-7.5-4-2.5, the adopting body may not reduce the proportional allocation amounts of the general purpose revenue as allocated in the immediately preceding year if the reduction would result in an allocation that is less than the amount necessary for the civil taxing unit to make the payments to the northwest Indiana regional development authority for the payment of the bonds, leases, or other obligations.

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.17; P.L.197-2016, SEC.47; P.L.85-2017, SEC.24; P.L.247-2017, SEC.14; P.L.184-2018, SEC.3; P.L.95-2022, SEC.5; P.L.137-2024, SEC.9; P.L.157-2026, SEC.125; P.L.68-2025, SEC.124.
Ind. Code § 6-3.1-13-19.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-19.7
Repealed
Status: repealed

As added by P.L.167-2014, SEC.8. Amended by P.L.145-2016, SEC.27. Repealed by P.L.74-2020, SEC.12.
Ind. Code § 6-1.1-8-35.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-35.1
Repealed
Status: repealed

As added by Acts 1982, P.L.43, SEC.5. Repealed by P.L.59-1985, SEC.37.
Ind. Code § 6-9-65-9 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-9
Uses of money in fund
Status: in_force

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

(1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure.

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

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-1.1-22-8.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-8.3
Donation procedure notice
Status: in_force

Sec. 8.3. If an ordinance is adopted under section 8.2 of this chapter, the treasurer of the adopting county shall include with each statement mailed under section 8.1 of this chapter a notice describing:

(1) the manner in which a taxpayer may donate money to the county under section 8.2 of this chapter; and

(2) the permissible expenditures of money donated under section 8.2 of this chapter.

As added by P.L.54-1990, SEC.2. Amended by P.L.3-2008, SEC.54.
Ind. Code § 6-1.1-46.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-3
"Eligible vacant building"
Status: in_force

Sec. 3. As used in this chapter, "eligible vacant building" means a building that:

(1) is zoned for commercial or industrial purposes; and

(2) is unoccupied for at least one (1) year before the owner of the building or a tenant of the owner occupies the building, as evidenced by a valid certificate of occupancy, paid utility receipts, executed lease agreements, or any other evidence of occupation that the district board requires.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-4.1-12-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-1
Powers of the probate court
Status: in_force

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county:

(1) in which a resident decedent was domiciled at the time of the decedent's death; or

(2) in which the resident decedent's estate is being administered, if different from the county described in subdivision (1);

has jurisdiction to determine the inheritance tax imposed as a result of the resident decedent's death and to hear all matters related to the tax determination. However, if two (2) or more courts in a county have probate jurisdiction, the first court acquiring jurisdiction under this article acquires exclusive jurisdiction over the inheritance tax determination.

(b) In the case of an inheritance tax return filed after March 31, 2016, the probate court having jurisdiction under subsection (a) does not have the power to make original inheritance tax determinations. The probate court may hear the following matters with respect to an inheritance tax return filed after March 31, 2016, for a resident decedent:

(1) Any matter subject to IC 6-4.1-4-3 through IC 6-4.1-4-5.

(2) Any matter subject to IC 6-4.1-5-13.

(3) Petitions for a redetermination of inheritance tax due or a reappraisal of a property interest under IC 6-4.1-7.

(4) An appeal of a refund order under IC 6-4.1-10-4.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.11; P.L.86-1995, SEC.9; P.L.190-2016, SEC.29.
Ind. Code § 6-6-1.1-406 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-406
License to distributor; bond, letter of credit, or cash deposit
Status: in_force

Sec. 406. (a) Concurrently with the filing of an application for a distributor's license, the department may require an applicant to file with the administrator a surety bond, a letter of credit, or a cash deposit:

(1) in an amount of not less than two thousand dollars ($2,000) nor more than a three (3) month tax liability for the applicant as estimated by the administrator; and

(2) conditioned upon the prompt filing of true reports and payment of all gasoline taxes levied by the state, together with any penalties and interest, and upon faithful compliance with the provisions of this chapter.

(b) The administrator shall determine the amount of the distributor's bond, cash deposit, or letter of credit. If the applicant files a bond or a letter of credit, the bond or letter of credit must:

(1) be with a surety company or financial institution approved by the administrator;

(2) name the applicant as the principal and the state as the obligee; and

(3) be on forms prescribed by the department.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.18; P.L.77-1985, SEC.1; P.L.97-1987, SEC.4; P.L.96-1989, SEC.2; P.L.69-1991, SEC.4.
Ind. Code § 6-9-57-9 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-9
Uses of revenue
Status: in_force

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

(1) Rehabilitation of the public pool facility.

(2) Improvements to the county fairgrounds property.

(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 county as additional revenue for the purpose of fixing its budget for the budget year during which the revenues are to be distributed to the county.

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-9-75-9 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-9
Unauthorized transfer; felony
Status: in_force

Sec. 9. (a) A member of the commission who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or

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

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-9-1-6.2 — Indiana Code / Title 6 / Article 9 / Chapter 1 / Section 6-9-1-6.2
Sports complex fund
Status: in_force

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund.

(b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the sports complex fund as follows:

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

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

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

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

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

(c) Money in the sports complex fund shall be expended by the board of managers to develop and operate an indoor sports complex located in the city of Mishawaka.

(d) This section expires on July 1, 2046.

As added by P.L.108-2019, SEC.138. Amended by P.L.69-2021, SEC.4.
Ind. Code § 6-6-9-7 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-7
Imposition of tax; amount
Status: in_force

Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days.

(b) The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equals four percent (4%) of the gross retail income received by the retail merchant for the rental.

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-1.1-48-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-15
Hearing process; issuing decision; ordinance; monitoring
Status: in_force

Sec. 15. (a) At a public hearing held under section 14 of this chapter, a designating body shall allow any interested individual or representative to speak on any issues related to the designation of the urban agricultural zone. A designating body holding a public hearing shall also allow the filing of written comment or objection, which the designating body must consider before approving or disapproving a qualifying farmer's application.

(b) After considering the evidence, a designating body shall take final action determining whether to:

(1) approve a qualifying farmer's application; and

(2) designate an area as an urban agricultural zone.

As a condition of approval, the designating body may impose reasonable requirements upon the qualifying farmer.

(c) A designating body shall publish notice of its final decision in a newspaper of general circulation in the municipality containing the land that will be designated as an urban agricultural zone.

(d) As part of the approval of an application under this section, a designating body shall adopt an ordinance or resolution to designate an area as an urban agricultural zone.

(e) A designating body shall monitor an urban agricultural zone established under this chapter. If a designating body finds that a qualifying farmer or an urban agricultural zone is not in compliance with the requirements of this chapter or as reasonably imposed in the ordinance or resolution adopted by the designating body, the designating body may dissolve the urban agricultural zone by ordinance or resolution. The designating body may not dissolve an urban agricultural zone without first issuing notice to the qualifying farmer and holding a hearing to provide the qualifying farmer an opportunity to be heard. Notice and a hearing under this subsection must comply with IC 4-21.5.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-3.1-18-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-8
Credit supplement; other credits
Status: in_force

Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. 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 expenditure.

As added by P.L.15-1997, SEC.2. Amended by P.L.1-2003, SEC.38; P.L.269-2003, SEC.10.
Ind. Code § 6-9-2-1.5 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-1.5
Tax rate increase; revenue attributable to increase; northwest Indiana stadium board
Status: in_force

Sec. 1.5. (a) Not later than June 30, 2027, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 1 of this chapter by not more than an additional five percent (5%).

(b) If the county fiscal body adopts an ordinance under this section:

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

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

The increase in the tax imposed under this section continues in effect unless the increase is rescinded.

(c) As long as there are any current or future obligations owed by the board to the authority or any state agency under a lease or other agreement entered into between the board and the authority or any state agency pursuant to IC 5-1-17.1 and until the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, the amounts received from an increase adopted under this section shall be paid monthly to the county treasurer. All of the amounts received by the county treasurer from the increase adopted under this section shall be paid monthly by the county treasurer to the treasurer of the board or its designee upon warrants issued by the state comptroller.

(d) If there are not obligations of the board described in subsection (c) then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made and the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, the fiscal body may adopt an ordinance that repeals the ordinance adopted under subsection (a).

(e) An ordinance adopted under subsection (d) takes effect January 1 immediately following the date of its adoption. If the fiscal body adopts such an ordinance, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(f) A tax imposed under this chapter terminates January 1 of the year immediately following the year in which the last payment obligation of the board is made with respect to any bond, lease, or other obligation described in subsection (c).

As added by P.L.195-2023, SEC.4. Amended by P.L.44-2026, SEC.10.
Ind. Code § 6-3-2-3.1 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3.1
Taxation; nonprofit entities; unrelated business income
Status: in_force

Sec. 3.1. (a) Except as otherwise provided in subsection (b), income is not exempt from the adjusted gross income tax under section 2.8(1) of this chapter if the income is derived by the exempt organization from an unrelated trade or business, as defined in Section 513 of the Internal Revenue Code.

(b) This section does not apply to:

(1) the United States government;

(2) an agency or instrumentality of the United States government;

(3) this state;

(4) a state agency, as defined in IC 34-6-2.1-194;

(5) a political subdivision, as defined in IC 34-6-2.1-155; or

(6) a county solid waste management district or a joint solid waste management district established under IC 13-21 or IC 13-9.5-2 (before its repeal).

As added by Acts 1978, P.L.32, SEC.3. Amended by P.L.25-1991, SEC.4; P.L.1-1994, SEC.28; P.L.1-1996, SEC.46; P.L.1-1998, SEC.78; P.L.192-2002(ss), SEC.75; P.L.186-2025, SEC.66.
Ind. Code § 6-8-1-6.5 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-6.5
"Purchaser" defined
Status: in_force

Sec. 6.5. As used in this chapter, "purchaser" means any person engaged in the purchase of petroleum products. The term includes pipelines, refineries, and any other form of petroleum purchasers for resale or use.

As added by P.L.128-2026, SEC.56.
Ind. Code § 6-9-41-6 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-6
Taxable transactions; exemption
Status: in_force

Sec. 6. (a) Except as provided in subsection (c), a tax imposed under section 5 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 county 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 county 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.176-2009, SEC.21.
Ind. Code § 6-7-1-29.3 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-29.3
Cigarette tax fund; deposit to clean water fund
Status: in_force

Sec. 29.3. One-sixth (1/6) of the money in the cigarette tax fund shall be deposited in the clean water Indiana fund established by IC 14-32-8-6.

As added by P.L.241-2005, SEC.2.
Ind. Code § 6-1.1-21.1-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-5
Interest on loan
Status: in_force

Sec. 5. Interest may be imposed on the loan at a rate determined by the board.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-1.1-6.7-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-16
Assessment of land following withdrawal; appeal
Status: in_force

Sec. 16. If an assessment made by a county assessor under section 14 or 15 of this chapter is not satisfactory to the owner, the owner may appeal the assessment in the manner prescribed in section 5 of this chapter.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-3.1-40.9-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-12
Claiming the credit
Status: in_force

Sec. 12. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information that the department determines is necessary for the department to determine whether the taxpayer is eligible for the credit.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-8-11-7 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-7
"Medical care savings account program"
Status: in_force

Sec. 7. A "medical care savings account program" means a program established under this chapter to pay the eligible medical expenses of employees and dependents of employees through medical care savings accounts.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-3.5-10-4 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-4
Rescission of surtax and wheel tax
Status: in_force

Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax does not apply to a vehicle registered after December 31 of the year in which the ordinance is adopted.

(b) A fiscal body may not adopt an ordinance to rescind the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to rescind the municipal wheel tax.

As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.25; P.L.178-2019, SEC.16.
Ind. Code § 6-1.1-46.2-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 46.2 / Section 6-1.1-46.2-5
Form; application and statement of benefits; public record
Status: in_force

Sec. 5. The department of local government finance shall prescribe a form for the application and statement of benefits under section 4 of this chapter. The application and statement of benefits are public records that may be inspected and copied under IC 5-14-3.

As added by P.L.238-2017, SEC.18.
Ind. Code § 6-2.5-4-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-16
Repealed
Status: repealed

As added by P.L.19-2008, SEC.6. Repealed by P.L.1-2009, SEC.174.
Ind. Code § 6-1.1-35-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-12
Unauthorized disclosure of confidential information; recovery of damages
Status: in_force

Sec. 12. If a county or township official, a member of a county or state board, or an employee of such an official or board discloses in an unauthorized manner information which is classified as confidential under section 9 of this chapter, a person who owns property which the information pertains to may recover from the official, board member, or employee either:

(1) liquidated damages in the amount of five hundred dollars ($500); or

(2) the person's actual damages resulting from the unauthorized disclosure.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-9.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-10.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-8-b
County promotion fund; deposit of revenue; permitted uses of revenue
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. 8. (a) If the tax levied under section 6 of this chapter is increased by an ordinance adopted by the county fiscal body after June 30, 2011, the county treasurer shall establish a county promotion fund. The county treasurer shall deposit in the county promotion fund the difference between:

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

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

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

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

As added by P.L.172-2011, SEC.104. Amended by P.L.197-2016, SEC.78; P.L.68-2025, SEC.190.
Ind. Code § 6-8.1-8-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-5
Restraining order
Status: in_force

Sec. 5. At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the department may have the order dissolved if it feels that by dissolving the order the judgment will be easier to collect.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.129-2001, SEC.25.
Ind. Code § 6-1.1-20-1.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.2
"Debt service"
Status: in_force

Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8.

As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.
Ind. Code § 6-7-2-0.2 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-0.2
"Alternative nicotine product"
Status: in_force

Sec. 0.2. As used in this chapter, "alternative nicotine product" means a noncombustible product containing nicotine that is intended for human consumption, whether chewed, absorbed, dissolved, or ingested by any means. The term does not include cigarettes (as defined in IC 6-7-1-2), tobacco products, closed system cartridges, consumable material, open system containers (as defined in IC 6-7-4-5), vapor products (as defined in IC 6-7-4-8), or any product regulated as a drug or device by the United States Food and Drug Administration under 21 U.S.C. 351 to 360fff-7.

As added by P.L.137-2022, SEC.61.
Ind. Code § 6-5.5-6-8 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-8
Transfer of property; liability for tax
Status: reserved

Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-3-24.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-24.5
Administrative rules
Status: in_force

Sec. 24.5. The department may adopt rules under IC 4-22-2 to carry out a tax amnesty program under section 17 of this chapter.

As added by P.L.213-2025, SEC.93.
Ind. Code § 6-3-2-17 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-17
Repealed
Status: repealed

As added by P.L.1-1990, SEC.78. Repealed by P.L.250-2015, SEC.22.
Ind. Code § 6-8.1-6-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-6
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.19. Amended by P.L.21-1990, SEC.38. Repealed by P.L.18-1994, SEC.47.
Ind. Code § 6-1.1-11-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-3
Exemption application; filing requirements
Status: in_force

Sec. 3. (a) Subject to subsections (e), (f), (g), (h), and (i), an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject of the exemption is located. The application must be filed annually on or before:

(1) May 15 on forms prescribed by the department of local government finance, if the application is filed for an assessment date in a year that ends before January 1, 2016; and

(2) April 1 of the year containing the assessment date, if the application is filed in a year that begins after December 31, 2015.

Except as provided in sections 1, 3.5, and 4 of this chapter, the application applies only for the taxes imposed for the year for which the application is filed.

(b) The authority for signing an exemption application may not be delegated by the owner of the property to any other person except by an executed power of attorney.

(c) An exemption application which is required under this chapter shall contain the following information:

(1) A description of the property claimed to be exempt in sufficient detail to afford identification.

(2) A statement showing the ownership, possession, and use of the property.

(3) The grounds for claiming the exemption.

(4) The full name and address of the applicant.

(5) For the year that ends on the assessment date of the property, identification of:

(A) each part of the property used or occupied; and

(B) each part of the property not used or occupied;

for one (1) or more exempt purposes under IC 6-1.1-10 during the time the property is used or occupied.

(6) Any additional information which the department of local government finance may require.

(d) A person who signs an exemption application shall attest in writing and under penalties of perjury that, to the best of the person's knowledge and belief, a predominant part of the property claimed to be exempt is not being used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of the organization's exempt purpose.

(e) An owner must file with an application for exemption of real property under subsection (a) or section 5 of this chapter a copy of the assessor's record kept under IC 6-1.1-4-25(a) that shows the calculation of the assessed value of the real property for the assessment date for which the exemption is claimed. Upon receipt of the exemption application, the county assessor shall examine that record and determine if the real property for which the exemption is claimed is properly assessed. If the county assessor determines that the real property is not properly assessed, the county assessor shall:

(1) properly assess the real property or direct the township assessor to properly assess the real property; and

(2) notify the county auditor of the proper assessment or direct the township assessor to notify the county auditor of the proper assessment.

(f) If the county assessor determines that the applicant has not filed with an application for exemption a copy of the record referred to in subsection (e), the county assessor shall notify the applicant in writing of that requirement. The applicant then has thirty (30) days after the date of the notice to comply with that requirement. The county property tax assessment board of appeals shall deny an application described in this subsection if the applicant does not comply with that requirement within the time permitted under this subsection. After December 31, 2015, the notice required by this subsection must be sent not later than April 25 in the year that it is required.

(g) This subsection applies whenever a law requires an exemption to be claimed on or in an application accompanying a personal property tax return. The claim or application may be filed on or with a personal property tax return not more than thirty (30) days after the filing date for the personal property tax return, regardless of whether an extension of the filing date has been granted under IC 6-1.1-3-7.

(h) Notwithstanding subsection (a), a person seeking an exemption may file an exemption application up to three (3) years following the deadline set forth in subsection (a) if:

(1) the property on which the person seeking an exemption was exempt from taxation for the tax year immediately before the deadline set forth in subsection (a); and

(2) the person seeking an exemption would have been eligible for the exemption on the deadline set forth in subsection (a).

This subsection does not extend the deadline for an appeal of a denial of an exemption application.

(i) Notwithstanding subsection (a), a person seeking an exemption under IC 6-1.1-10-16 may file an exemption application up to thirty (30) days following the deadline set forth in subsection (a) if the person pays a late filing fee equal to the lesser of:

(1) twenty-five dollars ($25) for each day after the deadline set forth in subsection (a); or

(2) two hundred fifty dollars ($250).

The county auditor shall deposit all money collected under this subsection in the county's property reassessment fund.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.19; P.L.65-1983, SEC.2; P.L.6-1997, SEC.37; P.L.198-2001, SEC.32; P.L.178-2002, SEC.15; P.L.264-2003, SEC.4; P.L.154-2006, SEC.10; P.L.219-2007, SEC.24; P.L.146-2008, SEC.107; P.L.111-2014, SEC.20; P.L.232-2017, SEC.7; P.L.257-2019, SEC.17.
Ind. Code § 6-1.1-8-19.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-19.5
Assessment of wind power devices; change of ownership; report to interim study committee on energy, utilities, and telecommunications
Status: in_force

Sec. 19.5. (a) This section applies to a public utility company that:

(1) owns or operates one (1) or more wind power devices; and

(2) is filing the public utility company's first annual report as the new owner of the wind power devices following a change in ownership.

(b) This section does not apply to a public utility company that owns or operates one (1) or more wind power devices and that has signed or countersigned an economic development agreement, or another financial agreement, that is entered into:

(1) with the county in which the public utility company's wind power devices are located; and

(2) for the purpose of:

(A) repowering the wind power devices; or

(B) upgrading the technology used in the wind power devices;

before a sale or transfer of the wind power devices.

(c) As used in this section, "annual report" means the statement of value and description of property described in section 19 of this chapter.

(d) As used in this section, "change of ownership", with respect to one (1) or more wind power devices owned by a public utility company, means any:

(1) transaction or series of related transactions (whether as a result of a tender offer, merger, consolidation, reorganization, acquisition, sale or transfer of equity securities, proxy, power of attorney, or otherwise) that results in, or occurs in connection with, another public utility company acquiring beneficial ownership, directly or indirectly, of a majority of the then issued and outstanding voting securities or combined voting rights of the public utility company; or

(2) sale, lease, exchange, conveyance, transfer, distribution, or other disposition whether:

(A) for cash, securities, equity interests, or other consideration; or

(B) made in connection with any liquidation, dissolution, or winding up of the affairs of the public utility company;

of substantially all of the public utility company's wind power devices to another public utility company.

(e) As used in this section, "wind power device" means a device, including a windmill or a wind turbine, that is designed to use the kinetic energy of moving air to provide mechanical energy or to produce electricity.

(f) Notwithstanding any other law or rule adopted by the department, a public utility company described in subsection (a) shall:

(1) value the wind power devices at the same valuation amount that the previous owner valued the devices prior to the change in ownership on the previous owner's last annual report;

(2) enter that valuation amount on the public utility company's first annual report following the change in ownership; and

(3) notify the department in a timely manner of the change in ownership;

if the valuation amount that the public utility company would otherwise enter on the report, in accordance with this chapter and the rules prescribed by the department, is lower than the valuation amount that the previous owner valued the wind power devices before the change in ownership on the previous owner's last annual report.

(g) For years subsequent to the first year after the change in ownership, the public utility company shall calculate and report the valuation of the wind power devices on the annual report in accordance with this chapter and the rules prescribed by the department. However, in determining the just value of the property of the public utility company in any year subsequent to the first year after the change in ownership, the department shall not consider valuations determined by another governmental agency, notwithstanding section 26(b)(5) of this chapter.

(h) The department shall make changes to the annual report form necessary to conform with the provisions of this section.

(i) The Indiana utility regulatory commission shall include a provision in an order issued under IC 8-1-2.5-5 to a public utility company that:

(1) owns or operates one (1) or more wind power devices; or

(2) plans to own or operate one (1) or more wind power devices;

requiring the public utility company to notify the department of any change in ownership of the wind power devices.

(j) Before November 1, 2024, and before November 1, 2025, the department shall prepare, submit in an electronic format under IC 5-14-6, and present to the interim study committee on energy, utilities, and telecommunications established by IC 2-5-1.3-4(8) a report on the valuation of wind power devices and the progress of implementing this section.

As added by P.L.144-2023, SEC.1.
Ind. Code § 6-3.1-38.1-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-13
Assignment of tax credit
Status: in_force

Sec. 13. (a) A taxpayer may assign any part of the credit that the taxpayer may claim under this chapter. A credit that is assigned under this section remains subject to this chapter. If a taxpayer assigns a part of a credit during a taxable year, the assignee may not subsequently assign all or part of the credit to another taxpayer. A taxpayer may make only one (1) assignment of a credit.

(b) An assignment of a credit must be in writing, and both the taxpayer and assignee shall report the assignment on the taxpayer's and assignee's state tax returns for the year in which the assignment is made, in the manner prescribed by the department. A taxpayer may not receive value in connection with an assignment under this section that exceeds the value of the part of the credit assigned.

(c) If the transferor is a tax exempt entity, the transfer must be completed on or before the date that is one (1) year after the close of the tax year for which the credit was certified. As used in this subsection, "tax exempt entity" means a government agency or an organization that is recognized as exempt under section 501(c)(3) of the Internal Revenue Code.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-9-2-1 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-1
Tax on lodgings; rate; returns; disposition of revenue
Status: in_force

Sec. 1. (a) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000) that establishes a medical center development agency pursuant to IC 16-23.5-2 may levy each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days by the same party in the same room, any room or rooms, lodgings, or accommodations, in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished for a consideration.

(b) Except as provided in section 1.5 of this chapter, such tax shall be at a rate of five percent (5%) on the gross retail income derived therefrom and is in addition to the state gross retail tax imposed on the retail transaction.

(c) The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer. Except as provided in section 1.5 of this chapter, 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.

(d) All of the provisions of the state gross retail tax (IC 6-2.5) relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross retail income" shall have the same meaning in this section as they have in the state gross retail tax (IC 6-2.5). If the tax is paid to the department of state revenue, the returns 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.

(e) If the tax is paid to the department of state revenue, the amounts received from the tax shall be paid by the end of the next succeeding month by the treasurer of state to the county treasurer upon warrants issued by the state comptroller. Except as provided in section 1.5(c) of this chapter, the county treasurer shall deposit the revenue received under this chapter as provided in section 2 of this chapter.

Formerly: Acts 1972, P.L.58, SEC.2; Acts 1975, P.L.69, SEC.1. As amended by Acts 1981, P.L.11, SEC.39; Acts 1982, P.L.67, SEC.1; P.L.96-1983, SEC.1; P.L.108-1987, SEC.1; P.L.12-1992, SEC.33; P.L.67-1997, SEC.2; P.L.2-2007, SEC.130; P.L.172-2011, SEC.90; P.L.175-2018, SEC.2; P.L.11-2023, SEC.27; P.L.195-2023, SEC.3; P.L.9-2024, SEC.219.
Ind. Code § 6-6-6.5-10 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10
Dealer certificate; necessity
Status: in_force

Sec. 10. It is unlawful for any dealer to transact business inside this state unless the department has issued the dealer an aircraft dealer's certificate.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.5; Acts 1980, P.L.74, SEC.26; P.L.93-1983, SEC.7; P.L.65-1997, SEC.10.
Ind. Code § 6-1.1-25-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-19
Acquisition of tax delinquent land by state for conservation
Status: in_force

Sec. 19. This chapter does not repeal IC 14-17-2.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.7-1993, SEC.10; P.L.1-1995, SEC.47.
Ind. Code § 6-1.1-4-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-11
Destroyed property; order of reassessment by county assessor
Status: in_force

Sec. 11. (a) If a substantial amount of real and personal property in a township has been physically destroyed, in whole or in part, as a result of a disaster, the county assessor shall:

(1) cause a survey to be made of the area or areas in which the property has been destroyed; and

(2) order a reassessment of the destroyed property;

if a person petitions the county assessor to take that action. The county assessor shall specify in the assessor's order the time within which the reassessment must be completed and the date on which the reassessment will become effective. However, the reassessed value and the corresponding adjustment of tax due, past due, or already paid is effective as of the date the disaster occurred, without penalty.

(b) The petition for reassessment of destroyed property, the reassessment order, and the tax adjustment order may not be made after December 31st of the year in which the taxes which would first be affected by the reassessment are payable.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.2-1995, SEC.22; P.L.90-2002, SEC.34; P.L.219-2007, SEC.12; P.L.38-2021, SEC.6.
Ind. Code § 6-1.1-31-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-1
Duties of department; rules
Status: in_force

Sec. 1. (a) The department of local government finance shall do the following:

(1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based.

(2) Prescribe the forms to be used to give taxpayers notice of assessment actions.

(3) Adopt rules concerning the assessment of tangible property.

(4) Develop specifications that prescribe state requirements for computer software and hardware to be used by counties for assessment purposes. The specifications developed under this subdivision apply only to computer software and hardware systems purchased for assessment purposes after July 1, 1993. The specifications, including specifications in a rule or other standard adopted under IC 6-1.1-31.5, must provide for:

(A) maintenance of data in a form that formats the information in the file with the standard data, field, and record coding jointly required and approved by the department of local government finance and the legislative services agency;

(B) data export and transmission that is compatible with the data export and transmission requirements in a standard format prescribed by the office of technology established by IC 4-13.1-2-1 and jointly approved by the department of local government finance and legislative services agency; and

(C) maintenance of data in a manner that ensures prompt and accurate transfer of data to the department of local government finance, as jointly approved by the department of local government finance and the legislative services agency.

(5) Adopt rules establishing criteria for the revocation of a certification under IC 6-1.1-35.5-6.

(6) Notwithstanding IC 2-5-1.7, provide to the legislative services agency:

(A) parcel level real property assessment and tax data; and

(B) return level personal property assessment and tax data, including depreciation schedules;

received from counties within one (1) business day of receipt.

(7) Notwithstanding IC 2-5-1.7, provide the following to the legislative services agency upon request:

(A) Sales disclosure form data received from county and township assessors under IC 6-1.1-5.5-3.

(B) Public utility assessment return data, including depreciation schedules, received under IC 6-1.1-8.

(C) Public utility tax data for taxes determined under IC 6-1.1-8.

(b) The department of local government finance may adopt rules that are related to property taxation or the duties or the procedures of the department.

(c) The department of local government finance may adopt rules for procedures related to local government budgeting. Notwithstanding any contrary provision in IC 4-22-2, the adoption, amendment, or repeal of a rule by the department of local government finance under this subsection may not take effect before March 1 or after July 31 of a particular year.

(d) Rules of the state board of tax commissioners are for all purposes rules of the department of local government finance and the Indiana board until the department and the Indiana board adopt rules to repeal or supersede the rules of the state board of tax commissioners.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(1), (8); 6-1-1-36; 6-1-33-1; 6-1-33-8 part; 6-1-64-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.23; P.L.198-2001, SEC.75; P.L.146-2008, SEC.269; P.L.111-2019, SEC.3; P.L.257-2019, SEC.61; P.L.159-2020, SEC.48.
Ind. Code § 6-3.1-22-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-15
Maximum credit; restrictions
Status: in_force

Sec. 15. (a) The amount of tax credits allowed under this chapter may not exceed two hundred fifty thousand dollars ($250,000) in a state fiscal year beginning July 1, 2001, or thereafter.

(b) If the total credits approved by the office in a state fiscal year under this chapter equal the maximum amount allowable in the state fiscal year under subsection (a), the office shall not approve an additional application for the credits in that state fiscal year.

(c) If a credit allowable under section 8 of this chapter results in credits being granted in excess of the maximum amount allowable in a state fiscal year under this section, the office shall approve a credit of the maximum amount allowable under this section for that state fiscal year minus the previously approved credits for that state fiscal year.

(d) For purposes of this section, a credit allowed for qualified expenditures incurred before July 1, 2024, and approved by the office before March 10, 2025, shall be treated as being allowed for a state fiscal year beginning before July 1, 2024.

As added by P.L.129-2001, SEC.7. Amended by P.L.125-2025, SEC.3.
Ind. Code § 6-6-1.1-403 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-403
License to distributor; denial; grounds; hearing
Status: in_force

Sec. 403. (a) The administrator may refuse to issue a license to do business as a distributor in Indiana if:

(1) the application is filed by a person whose license has previously been cancelled for cause;

(2) the application is not filed in good faith, as determined by the administrator;

(3) the application is filed by some person as a subterfuge for the real person in interest whose license has previously been cancelled for cause;

(4) the applicant has an outstanding listed tax liability; or

(5) the applicant has not complied with a filing requirement of the department.

(b) Before being denied a license as a distributor, the applicant is entitled to a hearing with five (5) days written notice. At the hearing the applicant may appear in person or by counsel and present testimony.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.96-1989, SEC.1.
Ind. Code § 6-9-70-9 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-9
Uses of money in fund
Status: in_force

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

(1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure.

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-3-4.5-19 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-19
Remitting payment on behalf of a partner; claim for refund
Status: in_force

Sec. 19. If a partnership or tiered partner remits a payment on behalf of a partner, shareholder, or beneficiary as a result of this chapter, the partner, shareholder, or beneficiary may file a claim for refund with regard to any overpayment remitted on its behalf not later than the date on which the partner, shareholder, or beneficiary is required to file an amended return under this chapter or the date otherwise prescribed under IC 6-8.1-9-1, whichever is later.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-6-1.6-1 — Indiana Code / Title 6 / Article 6 / Chapter 1.6 / Section 6-6-1.6-1
Definitions
Status: in_force

Sec. 1. The following definitions apply throughout this chapter:

(1) "CPI-U" means the Consumer Price Index for all Urban Consumers, U.S. city average, all items, using the index base period of 1982-84 equal to one hundred (100), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(2) "Department" refers to the department of state revenue.

(3) "IPI" means Indiana personal income.

As added by P.L.218-2017, SEC.37.
Ind. Code § 6-3.6-6-9.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-9.5
Capital improvement plan; revenue allocated for economic development; effect of not adopting a capital improvement plan; components of a plan
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. 9.5. (a) The executive of a county, city, or town may:

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

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

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

(c) A county, city, or town that fails to adopt a capital improvement plan may not receive:

(1) its fractional amount of the additional revenue to be allocated for economic development purposes; or

(2) any amount designated under subsection (a)(2);

for the year or years in which the unit does not have a plan. The county treasurer shall retain the amounts not distributed for such a unit in a separate account until the unit adopts a plan. Interest on the separate account becomes part of the account. If a unit fails to adopt a plan for a period of three (3) years, the balance in the separate account shall be distributed to the other units in the county in the same manner that other additional revenue allocated for economic development purposes is distributed.

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

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

(2) The estimated total cost of the project.

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

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

(e) A capital improvement plan:

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

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

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

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-17-5.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5.6
School corporation resolutions to adopt fiscal year budgets
Status: in_force

Sec. 5.6. (a) Each school corporation may elect to adopt a budget under this section that applies from July 1 of the year through June 30 of the following year. In the initial budget adopted by a school corporation under this section, the first six (6) months of that initial budget must be consistent with the last six (6) months of the budget adopted by the school corporation for the calendar year in which the school corporation elects by resolution to begin adopting budgets that correspond to the state fiscal year. A corporation shall submit a copy of the resolution to the department of local government finance and the department of education not more than thirty (30) days after the date the governing body adopts the resolution.

(b) Before April 1 of each year, the officers of the school corporation shall meet to fix the budget for the school corporation for the ensuing budget year, with notice given by the same officers. The school corporation shall submit the information described in section 3(a) of this chapter to the department's computer gateway at least ten (10) days before the meeting required by this subsection in the manner prescribed by the department. The department shall make this information available to taxpayers at least ten (10) days before the public hearing through its computer gateway, and provide a telephone number through which taxpayers may request mailed copies of a political subdivision's information under this subsection. However, if a resolution adopted under subsection (d) is in effect, the officers shall meet to fix the budget for the ensuing budget year before November 1. A school corporation that adopts a resolution under subsection (d) shall submit the information described in section 3(a) of this chapter in the manner prescribed by that section.

(c) A school corporation that adopts a budget as provided in this section shall file the budget adopted by the school corporation with the department of local government finance not later than five (5) business days after the budget is adopted under subsection (b). The filing with the department of local government finance must be in a manner prescribed by the department.

(d) The governing body of the school corporation may adopt a resolution to cease using a school year budget year and return to using a calendar year budget year. A resolution adopted under this subsection must be adopted after January 1 and before July 1. The school corporation's initial calendar year budget year following the adoption of a resolution under this subsection begins on January 1 of the year following the year the resolution is adopted. The first six (6) months of the initial calendar year budget for the school corporation must be consistent with the last six (6) months of the final school year budget fixed by the department of local government finance before the adoption of a resolution under this subsection.

(e) A resolution adopted under subsection (d) may be rescinded by a subsequent resolution adopted by the governing body. If the governing body of the school corporation rescinds a resolution adopted under subsection (d) and returns to a school year budget year, the school corporation's initial school year budget year begins on July 1 following the adoption of the rescinding resolution and ends on June 30 of the following year. The first six (6) months of the initial school year budget for the school corporation must be consistent with the last six (6) months of the last calendar year budget fixed by the department of local government finance before the adoption of a rescinding resolution under this subsection.

As added by P.L.178-2001, SEC.2. Amended by P.L.90-2002, SEC.149; P.L.177-2002, SEC.7; P.L.219-2007, SEC.51; P.L.224-2007, SEC.7; P.L.3-2008, SEC.43; P.L.146-2008, SEC.150; P.L.182-2009(ss), SEC.117; P.L.111-2010, SEC.2; P.L.119-2012, SEC.31; P.L.111-2014, SEC.26; P.L.233-2015, SEC.16; P.L.184-2016, SEC.10; P.L.257-2019, SEC.36; P.L.38-2021, SEC.26.
Ind. Code § 6-2.5-6-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-11
Heating assistance program; deduction
Status: in_force

Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant to a heating assistance program administered under IC 4-4-33 during the reporting period for which the state gross retail and use tax payment is made.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.43-1983, SEC.2; P.L.41-1987, SEC.5; P.L.2-1992, SEC.67; P.L.181-2006, SEC.43.
Ind. Code § 6-9-14-8 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-8
Transfer and use of funds; offenses
Status: in_force

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony.

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

As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.158-2013, SEC.114.
Ind. Code § 6-1.1-12-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-13
Deduction for veteran with partial disability; limitations; surviving spouse; contract purchaser
Status: in_force

Sec. 13. (a) Except as provided in section 40.5 of this chapter, an individual may have twenty-four thousand nine hundred sixty dollars ($24,960) deducted from the assessed value of the taxable tangible property that the individual owns, or real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property that the individual is buying under a contract that provides that the individual is to pay property taxes on the real property, mobile home, or manufactured home, if the contract or a memorandum of the contract is recorded in the county recorder's office and if:

(1) the individual served in the military or naval forces of the United States during any of its wars;

(2) the individual received an honorable discharge;

(3) the individual has a disability with a service connected disability of ten percent (10%) or more;

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

(A) a pension certificate, an award of compensation, or a disability compensation check 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 deduction 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 statement required by section 15 of this chapter is filed.

(b) The surviving spouse of an individual may receive the deduction provided by this section if the individual satisfied the requirements of subsection (a)(1) through (a)(4) at the time of death and the surviving spouse satisfies the requirement of subsection (a)(5) at the time the deduction statement is filed. The surviving spouse is entitled to the deduction regardless of whether the property for which the deduction is claimed was owned by the deceased veteran or the surviving spouse before the deceased veteran's death.

(c) One who receives the deduction provided by this section may not receive the deduction provided by section 16 of this chapter. However, the individual may receive any other property tax deduction which the individual is entitled to by law.

(d) An individual who has sold real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property 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 deduction provided under this section against that real property, mobile home, or manufactured home.

(e) This section applies only to property taxes imposed for an assessment date before January 1, 2026.

(f) This section expires January 1, 2028.

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

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.21, SEC.5. As amended by Acts 1982, P.L.45, SEC.5; P.L.68-1983, SEC.1; P.L.60-1985, SEC.1; P.L.1-1990, SEC.68; P.L.6-1997, SEC.48; P.L.123-1999, SEC.1; P.L.291-2001, SEC.135; P.L.20-2004, SEC.3; P.L.99-2007, SEC.23; P.L.144-2008, SEC.17; P.L.1-2010, SEC.24; P.L.293-2013(ts), SEC.1; P.L.68-2025, SEC.24; P.L.230-2025, SEC.31; P.L.157-2026, SEC.46.
Ind. Code § 6-1.1-12.9-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-1
Application of section; legalization of certain actions of designating body after September 1, 1992, and before December 31, 1993
Status: in_force

Sec. 1. (a) This section applies to the town of Mooresville.

(b) Notwithstanding any other law, a designating body's actions taken after September 1, 1992, and before December 31, 1993, in:

(1) designating an economic revitalization area; or

(2) approving a statement of benefits after the initiation of the installation of new manufacturing equipment for which the person desires to claim a deduction under this chapter;

are legalized and validated.

As added by P.L.220-2011, SEC.122. Amended by P.L.119-2012, SEC.22.
Ind. Code § 6-4.1-5-10 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-10
Orders of inheritance tax and witness fees due; form
Status: reserved

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order stating the amount of inheritance tax due and the fees due witnesses payable in the same amount paid to a witness subpoenaed to appear before a court of record. If the department of state revenue finds that no inheritance tax is due, the department shall include a statement to that effect in the order. The department of state revenue shall prepare the order required by this subsection on a form prescribed by the department. The department shall include in the order a description of all Indiana real property owned by the resident decedent at the time of the decedent's death. The department shall spread the order of record in the office of the clerk of the appropriate circuit court. The clerk shall maintain the orders in a looseleaf ledger.

(b) An order issued by the department of state revenue under this section is confidential.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.16; P.L.176-2003, SEC.1; P.L.190-2016, SEC.13; P.L.79-2017, SEC.28.
Ind. Code § 6-1.1-46-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-6
Annual reports to county auditor
Status: reserved

Sec. 6. (a) If an ordinance adopted under section 2 of this chapter is in effect in a county, each land bank that is located in the county shall transmit a report to the county auditor before February 1 of each assessment year in the deduction allowance period in the manner prescribed by the county auditor that provides the information specified in subsection (b) for each property transferred by the land bank:

(1) after the later of:

(A) the date on which the eligible transfer period began; or

(B) January 1 of the fifth year immediately preceding the year in which the report is due; and

(2) before the earlier of:

(A) the termination date of the eligible transfer period as specified in an ordinance adopted under section 4 of this chapter, if any; or

(B) January 1 of the year in which the report is due.

(b) For each item of real property included in a report required under subsection (a), a land bank shall furnish the following information:

(1) The date on which the real property was transferred.

(2) The person to whom the land bank transferred the real property.

(3) The street address of the real property, if any.

(4) The key number of the real property.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-3.5-5-2 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-2
Imposition and rate of wheel tax
Status: in_force

Sec. 2. (a) The adopting entity of any county may, subject to the limitation imposed by subsection (b), adopt an ordinance to impose a county wheel tax in accordance with this chapter on each vehicle that:

(1) is included in one (1) of the classes of vehicles listed in section 3 of this chapter;

(2) is not exempt from the wheel tax under section 4 of this chapter;

(3) is registered in the county; and

(4) is not registered in an adopting municipality of the county where a municipal wheel tax went into effect after December 31, 2026, in the adopting municipality.

(b) The adopting entity of a county may not adopt an ordinance to impose the wheel tax unless it concurrently adopts an ordinance under IC 6-3.5-4 to impose the county vehicle excise tax.

(c) The adopting entity may impose the wheel tax at a different rate for each of the classes of vehicles listed in section 3 of this chapter. In addition, the adopting entity may establish different rates within the classes of buses, semitrailers, trailers, tractors, and trucks based on weight classifications of those vehicles that are established by the bureau of motor vehicles for use throughout Indiana. Except as otherwise provided in subsection (f), the wheel tax rate for a particular class or weight classification of vehicles:

(1) may not be less than five dollars ($5) and may not exceed forty dollars ($40), if the county does not use a transportation asset management plan approved by the Indiana department of transportation; or

(2) may not be less than five dollars ($5) and may not exceed eighty dollars ($80), if the county uses a transportation asset management plan approved by the Indiana department of transportation.

The adopting entity shall state the initial wheel tax rates in the ordinance that imposes the tax.

(d) Subject to subsection (e), a wheel tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

(e) If the county wheel tax imposed by this chapter was not paid for one (1) or more preceding years, the bureau may collect only the county wheel tax imposed by this chapter for the:

(1) registration year immediately preceding the current registration year;

(2) current registration year; and

(3) registration year immediately following the current registration year.

(f) Beginning July 1, 2025, if a county containing a consolidated city uses a transportation asset management plan approved by the Indiana department of transportation, the wheel tax rate for a particular class or weight classification of vehicles may not be less than five dollars ($5) and may not exceed two hundred forty dollars ($240).

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.85-1983, SEC.6; P.L.205-2013, SEC.94; P.L.146-2016, SEC.9; P.L.256-2017, SEC.8; P.L.178-2019, SEC.10; P.L.173-2025, SEC.5; P.L.147-2026, SEC.5.
Ind. Code § 6-4.1-1-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-1
Application to article
Status: in_force

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-8-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-14
Street railway companies
Status: in_force

Sec. 14. (a) The fixed property of a street railway company consists of real property which is not part of the company's tracks or rights-of-way.

(b) A street railway company's property which is not described in subsection (a) is distributable property. This property includes, but is not limited to:

(1) rights-of-way of the company;

(2) tangible personal property which is located on a right-of-way of the company; and

(3) rolling stock.

(c) The department of local government finance shall apportion and distribute the assessed valuation of a street railway company's indefinite-situs distributable property among the taxing districts in or through which the company operates its system. The amount which the department of local government finance shall distribute to a taxing district equals the product of (1) the total assessed valuation of the street railway company's indefinite-situs distributable property, multiplied by (2) a fraction, the numerator of which is the company's average daily regularly scheduled passenger vehicle route miles in the taxing district, and the denominator of which is the company's average daily regularly scheduled passenger vehicle route miles in this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(5).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.14; P.L.90-2002, SEC.65; P.L.182-2009(ss), SEC.100.
Ind. Code § 6-6-2.5-64 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-64
Civil penalties; exemption
Status: in_force

Sec. 64. (a) If any person liable for the tax files a false or fraudulent return, there shall be added to the tax an amount equal to the tax the person evaded or attempted to evade.

(b) The department shall impose a civil penalty of one thousand dollars ($1,000) for a person's first occurrence of transporting special fuel without adequate shipping papers as required under sections 40, 41(g), and 62(e) of this chapter, unless the person shall have complied with rules adopted under IC 4-22-2. Each subsequent occurrence described in this subsection is subject to a civil penalty of five thousand dollars ($5,000).

(c) The department shall impose a civil penalty on the operator of a vehicle of two hundred dollars ($200) for the initial occurrence, two thousand five hundred dollars ($2,500) for the second occurrence, and five thousand dollars ($5,000) for the third and each subsequent occurrence of a violation of either:

(1) the prohibition of use of dyed or marked special fuel, or both, on the Indiana public highways, except for a person that qualifies for the federal fuel tax exemption under Section 4082 of the Internal Revenue Code and that is registered with the department as a dyed fuel user; or

(2) the use of special fuel in violation of section 28(j) of this chapter.

(d) A supplier that makes sales for export to a person:

(1) who does not have an appropriate export license; or

(2) without collection of the destination state tax on special fuel nonexempt in the destination state;

shall be subject to a civil penalty equal to the amount of Indiana's special fuel tax in addition to the tax due.

(e) The department may impose a civil penalty of one thousand dollars ($1,000) for each occurrence against every terminal operator that fails to meet shipping paper issuance requirements under section 40 of this chapter.

(f) Each importer or transporter who knowingly imports undyed or unmarked special fuel, or both, in a transport truck without:

(1) a valid importer license;

(2) a supplier license;

(3) an import verification number, if transporting in a vehicle with a capacity of more than five thousand four hundred (5,400) gallons; or

(4) a shipping paper showing on the paper's face as required under this chapter that Indiana special fuel tax is not due;

is subject to a civil penalty of ten thousand dollars ($10,000) for each occurrence described in this subsection.

(g) This subsection does not apply to a person if section 62(g) of this chapter does not apply to the person. A:

(1) person that manipulates the dye or marker concentration of special fuel or the coloration of special fuel after the special fuel is removed from a terminal or refinery rack for sale or use in Indiana; and

(2) person that receives the special fuel;

are jointly and severally liable for the special fuel tax due on the portion of untaxed fuel plus a penalty equal to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).

(h) A person that engages in blending fuel for taxable sale or use in Indiana and does not collect and remit all tax due on untaxed fuel that is blended is liable for the tax due plus a penalty that is equal to the greater of one hundred percent (100%) of the tax due or one thousand dollars ($1,000).

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.35; P.L.85-1995, SEC.27; P.L.61-1996, SEC.5; P.L.218-2017, SEC.43.
Ind. Code § 6-8.1-1-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-3
"Person"
Status: in_force

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993, SEC.103.
Ind. Code § 6-9-13-4 — Indiana Code / Title 6 / Article 9 / Chapter 13 / Section 6-9-13-4
Remittance of tax revenues; reporting periods; returns
Status: in_force

Sec. 4. A person who collects any county admission tax under section 3 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At the time the tax revenues are remitted, the person shall file a county admissions tax return on the form prescribed by the department of state revenue.

As added by Acts 1981, P.L.99, SEC.2.
Ind. Code § 6-6-5.5-10 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-10
Tax on registered vehicles
Status: in_force

Sec. 10. (a) A vehicle subject to the International Registration Plan that is registered after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration), under IC 9-18.1-13, or under rules adopted by the department shall be taxed at a rate determined by the following formula:

STEP ONE: Determine the number of months remaining until the vehicle's next registration date. A partial month shall be rounded to one (1) month.

STEP TWO: Multiply the STEP ONE result by one-twelfth (1/12).

STEP THREE: Multiply the annual excise tax for the vehicle by the STEP TWO product.

(b) A vehicle that is registered with the department under IC 9-18-2-4.6 (before its expiration) or IC 9-18.1-13-3 or the bureau after the date designated for registration of the vehicle under IC 9-18-2-7 (before its expiration) or IC 9-18.1 shall be taxed at a rate determined by the formula set forth in subsection (a).

(c) This subsection applies after December 31, 2016. A vehicle described in subsection (a) or (b) that has a renewal registration period described in IC 9-18.1-11-3(b) shall be taxed at the annual excise tax rate for the vehicle's current registration period.

As added by P.L.181-1999, SEC.2. Amended by P.L.198-2016, SEC.49; P.L.257-2017, SEC.13.
Ind. Code § 6-2.5-15-18 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-18
Notice of noncompliance; assessment
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-18 by P.L.178-2025, SEC.18 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 18. (a) If the corporation determines that a qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator did not pay taxes as a result of the award provided under this chapter, and is not entitled to the award because of the qualified data center user's noncompliance with the requirements of the sales tax award certificate agreement or this chapter, the corporation shall, after giving the qualified data center user or the operator an opportunity to explain the noncompliance:

(1) notify the department of the noncompliance; and

(2) request the department to impose an assessment on the qualified data center user or the quantum computing research, advanced computing, and defense infrastructure network operator in an amount that may not exceed the sum of the taxes not paid as a result of the exemption provided under this chapter together with interest and penalties required or permitted by law.

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

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

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

whichever is later.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.18.
Ind. Code § 6-3.6-4-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-3
Tax rates; limitations; bonds or leases payable from former tax; pledge of tax revenue
Status: in_force

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

Sec. 3. If there are bonds or leases outstanding that are payable from a tax imposed under IC 6-3.5-1.1 (before its repeal January 1, 2017), IC 6-3.5-6 (before its repeal January 1, 2017), IC 6-3.5-7 (before its repeal January 1, 2017), IC 6-3.6-6, or IC 6-3.6-7 (but not IC 6-3.6-5), the adopting body may not reduce the tax rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus any amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve, unless:

(1) the adopting body; or

(2) any city, town, or county;

pledges all or a part of its share of revenues from the tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest annual outstanding debt service plus the highest annual lease payments plus the amount required under the agreements for the bonds or leases to be deposited in a sinking fund or other reserve.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-24-17.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-17.5
Sale of real property to eligible nonprofit entities for low or moderate income housing project
Status: in_force

Sec. 17.5. (a) This section does not apply to real property:

(1) used as a principal place of residence and receiving a homestead standard deduction under IC 6-1.1-12-37 for the most recent assessment date; or

(2) for which a set off has been obtained under IC 6-8.1-9.5 against the delinquent debt owed on the real property.

This subsection includes any real property adjacent to and under the same ownership as the homestead real property described in subdivision (1).

(b) This section applies only to real property that has been offered for sale by the county at two (2) or more public tax sales held under this chapter.

(c) For purposes of this section, "county executive" refers to:

(1) in a county containing a consolidated city, the board of commissioners as provided in IC 36-3-3-10; and

(2) in all other counties, the board of commissioners.

(d) For purposes of this section, "eligible nonprofit entity" means an organization exempt from federal income tax under 26 U.S.C. 501(c)(3) that is either:

(1) an entity that:

(A) acquires real property to stabilize and provide future home ownership opportunities to those who would not otherwise be financially capable of purchasing a home;

(B) has the organizational capacity and community experience necessary to successfully undertake community development projects;

(C) has been organized and in operation for at least five (5) years; and

(D) has each year of the immediately preceding two (2) years, rehabilitated and transferred at least one (1) single family dwelling to a low or moderate income household for use as a residence; or

(2) a community development corporation (as defined in IC 4-4-28-2).

(e) For purposes of this section, "low or moderate income household" means a household having an income equal to or less than the Section 8 low income limit established by the United States Department of Housing and Urban Development.

(f) A county treasurer may, as a separate part of a regularly scheduled sale conducted under section 5 of this chapter, offer for sale a tract or item of real property, subject to the right of redemption, to an eligible nonprofit entity for purposes of a project for the development of low or moderate income housing, using either:

(1) the sale process under section 5 of this chapter; or

(2) a procedure developed and implemented by resolution of the county executive that conforms in all material respects to the procedures under section 5 of this chapter.

(g) Not more than five percent (5%) of the number of parcels listed for sale under section 5 of this chapter may be made available for sale to eligible nonprofit entities under subsection (f). However, an eligible nonprofit entity may acquire not more than ten (10) parcels made available for sale under subsection (f).

(h) To participate in a sale under subsection (f), an eligible nonprofit entity must file, not later than forty-five (45) days prior to the advertised date of the sale under section 5 of this chapter:

(1) an application to the county executive, signed by an officer or member of the eligible nonprofit entity, that includes:

(A) the address or parcel number of the tract or item of real property the entity desires to acquire;

(B) the intended use of the tract or item of real property;

(C) the time period anticipated for implementation of the intended use; and

(D) any additional information required by the county executive and communicated to potential applicants in advance that demonstrates the entity meets the definition of an eligible nonprofit entity under subsection (d); and

(2) documentation verifying:

(A) the entity's federal tax exempt status; and

(B) the entity's good standing in Indiana as determined by the secretary of state.

(i) If an eligible nonprofit entity takes possession of a tax sale certificate under this section, the eligible nonprofit entity acquires the same rights and obligations as a purchaser under section 6.1 of this chapter. However, if an eligible nonprofit entity obtains a tax deed after the expiration of the redemption period specified under IC 6-1.1-25, the eligible nonprofit entity shall first offer an occupant of the parcel the opportunity to purchase the parcel.

(j) If an eligible nonprofit entity uses a tract or item of real property obtained under this section for a purpose other than the development of low or moderate income housing, the tract or item of real property is subject to forfeiture.

As added by P.L.123-2022, SEC.1. Amended by P.L.159-2023, SEC.1; P.L.230-2025, SEC.52.
Ind. Code § 6-6-6.5-7 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-7
Lost or destroyed certificate of registration; duplicate; fee
Status: in_force

Sec. 7. (a) In the event any certificate of registration is lost, mutilated, destroyed, or becomes illegible, the owner of the aircraft shall immediately make application for and may obtain a duplicate certificate upon such applicant providing the information required concerning such loss, mutilation, destruction, or illegibility satisfactory to the department. Upon the issuance of any duplicate certificate of registration, the previous certificate of registration last issued shall be void.

(b) A fee of ten dollars ($10) shall be charged for each duplicate certificate of registration issued by the department.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.23; P.L.100-1987, SEC.1; P.L.65-1997, SEC.7.
Ind. Code § 6-6-2.5-41 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-41
Licenses
Status: in_force

Sec. 41. (a) Each supplier engaged in business in Indiana as a supplier shall first obtain a supplier's license. The fee for a supplier's license shall be five hundred dollars ($500).

(b) Any person who desires to collect the tax imposed by this chapter as a supplier and who meets the definition of a permissive supplier may obtain a permissive supplier's license. Application for or possession of a permissive supplier's license shall not in itself subject the applicant or licensee to the jurisdiction of Indiana for any other purpose than administration and enforcement of this chapter. The fee for a permissive supplier's license is fifty dollars ($50).

(c) Each terminal operator other than a supplier licensed under subsection (a) engaged in business in Indiana as a terminal operator shall first obtain a terminal operator's license for each terminal site. The fee for a terminal operator's license is three hundred dollars ($300).

(d) Each exporter engaged in business in Indiana as an exporter shall first obtain an exporter's license. However, in order to obtain a license to export special fuel from Indiana to another specified state, a person shall be licensed either to collect and remit special fuel taxes or be licensed to deal in tax free special fuel in that other specified state of destination. The fee for an exporter's license is two hundred dollars ($200).

(e) Each person who is not licensed as a supplier shall obtain a transporter's license before transporting special fuel by whatever manner from a point outside Indiana to a point inside Indiana, or from a point inside Indiana to a point outside Indiana, regardless of whether the person is engaged for hire in interstate commerce or for hire in intrastate commerce. The registration fee for a transporter's license is fifty dollars ($50).

(f) Each person who wishes to cause special fuel to be delivered into Indiana on the person's own behalf, for the person's own account, or for resale to an Indiana purchaser, from another state in a fuel transport vehicle having a capacity of more than five thousand four hundred (5,400) gallons, or in a pipeline or barge shipment into storage facilities other than a qualified terminal, shall first make an application for and obtain an importer's license. The fee for an importer's license is two hundred dollars ($200). This subsection does not apply to a person who imports special fuel that is exempt because the special fuel has been dyed or marked, or both, in accordance with section 31 of this chapter. This subsection does not apply to a person who imports nonexempt special fuels meeting the following conditions:

(1) The special fuel is subject to one (1) or more tax precollection agreements with suppliers as provided in section 35 of this chapter.

(2) The special fuel tax precollection by the supplier is expressly evidenced on the terminal-issued shipping paper as specifically provided in section 62(e)(2) of this chapter.

(g) A person desiring to import special fuel to an Indiana destination who does not enter into an agreement to prepay Indiana special fuel tax to a supplier or permissive supplier under section 35 of this chapter on the imports must do the following:

(1) Obtain a valid license under subsection (f).

(2) Obtain an import verification number from the department not earlier than twenty-four (24) hours before entering the state with each import, if importing in a vehicle with a capacity of more than five thousand four hundred (5,400) gallons.

(3) Display a proper import verification number on the shipping document, if importing in a vehicle with a capacity of more than five thousand four hundred (5,400) gallons.

(h) The department may require a person that wants to blend special fuel to first obtain a license from the department. The department may establish reasonable requirements for the proper enforcement of this subsection, including the following:

(1) Guidelines under which a person may be required to obtain a license.

(2) A requirement that a licensee file reports in the form and manner required by the department.

(3) A requirement that a licensee meet the bonding requirements specified by the department.

(i) The department may require a person that:

(1) is subject to the special fuel tax under this chapter;

(2) qualifies for a federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code; and

(3) is purchasing red dyed low sulfur diesel fuel;

to register with the department as a dyed fuel user. The department may establish reasonable requirements for the proper enforcement of this subsection, including guidelines under which a person may be required to register and the form and manner of reports a registrant is required to file.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.30; P.L.85-1995, SEC.25; P.L.61-1996, SEC.3; P.L.227-2013, SEC.19; P.L.118-2024, SEC.13.
Ind. Code § 6-7-1-8 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-8
"Consumption", "consume"
Status: in_force

Sec. 8. As used in this chapter, "consumption" or "consume" means the possession for use or the use of a cigarette or cigarettes for the purpose of smoking.

Formerly: Acts 1947, c.222, s.8. As amended by P.L.128-2026, SEC.38.
Ind. Code § 6-9-25-14 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-14
Basketball hall of fame; operation and maintenance fund; use of food and beverage tax to finance
Status: in_force

Sec. 14. Notwithstanding any other law, funds accumulated from the collection of the food and beverage tax imposed under section 3 of this chapter after redemption of the bonds issued under this chapter and accrued before July 1, 1994, may be set aside in an operation and maintenance fund for a basketball hall of fame financed under section 9 of this chapter. Money in the fund may be used by a nonprofit corporation that has leased the basketball hall of fame facility for the operation, repair, maintenance, or improvement of the basketball hall of fame.

As added by P.L.50-1994, SEC.10.
Ind. Code § 6-9-40-3 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-3
Food and beverage tax authorized
Status: in_force

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

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

As added by P.L.96-2008, SEC.3.
Ind. Code § 6-3.1-30.5-0.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-0.5
Severability
Status: in_force

Sec. 0.5. Each provision of P.L.92-2011 is presumed to be and is severable from the remainder to the fullest extent and under IC 1-1-1-8. If any phrase, clause, sentence, or provision of IC 6-3.1-30.5 or IC 20-51, as added and amended, is held invalid for any reason, the invalidity does not affect the other provisions that are to be given effect without the invalid provision or application. The general assembly intends each provision to be passed into law individually and as a whole, without any provisions later found to be invalid or otherwise counter to constitutional or other legal requirements.

As added by P.L.63-2012, SEC.6.
Ind. Code § 6-3.1-30.5-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-7
Credit
Status: in_force

Sec. 7. (a) A taxpayer that makes a contribution to a scholarship granting organization for use by the scholarship granting organization in a school scholarship program is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribution.

(b) A taxpayer is not entitled to a credit under this chapter for a contribution to a scholarship granting organization that is used to provide a scholarship or other assistance to a child participating in the early education grant pilot program under IC 12-17.2-7.2.

As added by P.L.182-2009(ss), SEC.205. Amended by P.L.202-2014, SEC.1.
Ind. Code § 6-6-4.1-20 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-20
Failure to keep books and records; penalty
Status: in_force

Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4.

As added by P.L.97-1987, SEC.42. Amended by P.L.185-2018, SEC.17; P.L.215-2018(ss), SEC.3.
Ind. Code § 6-9-9-5 — Indiana Code / Title 6 / Article 9 / Chapter 9 / Section 6-9-9-5
Municipal tourism capital fund; transfers of revenue
Status: in_force

Sec. 5. (a) The county treasurer shall transfer two percent (2%) of the amount of money received from the rate established under section 3 of this chapter to the fiscal officer of each city in the county with a population of more than fifteen thousand (15,000) and less than two hundred thousand (200,000) based on the population of the most recent decennial census in the city.

(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.168.
Ind. Code § 6-2.5-7-6.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-6.5
Repealed
Status: repealed

As added by P.L.293-2013(ts), SEC.8. Amended by P.L.109-2015, SEC.24. Repealed by P.L.218-2017, SEC.9.
Ind. Code § 6-7-1-16.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-16.5
Circumstances under which the department may institute a suit upon a distributor's bond or letter of credit; supplemental to other remedies
Status: in_force

Sec. 16.5. (a) The department may institute a suit upon a distributor's bond or letter of credit for the entire amount of the liability and costs under any of the following circumstances:

(1) A registrant is convicted of a violation of any of the provisions of this chapter.

(2) The registrant's certificate is revoked and no review is requested of the order of the revocation under section 17.2 of this chapter.

(3) If on review of a revocation, the decision is adverse to the registrant, and the registrant refuses to pay any taxes, damages, fines, penalties, or costs adjudged against the registrant by reason of a violation of any of the provisions of this chapter.

(b) Any suit upon the bond shall be in addition to any other remedy provided for in this chapter.

As added by P.L.128-2026, SEC.45.
Ind. Code § 6-1.1-8.5-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-12
Rules
Status: in_force

Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.
Ind. Code § 6-3.1-13-28 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-28
Repealed
Status: repealed

As added by P.L.205-2013, SEC.83. Repealed by P.L.130-2018, SEC.26.
Ind. Code § 6-1.1-12-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-10
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-4-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.54, SEC.2; Acts 1979, P.L.56, SEC.11. Repealed by Acts 1980, P.L.40, SEC.2.
Ind. Code § 6-3.1-11-18 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-18
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.288-2013, SEC.39.