Ind. Code § 6-6-5-5.2 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5.2
Credit for certain veterans who are not eligible for a property tax deduction
Status: in_force

Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013.

(b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible for the credit under any of the following:

(1) The individual meets all the following requirements:

(A) The individual served in the military or naval forces of the United States during any of its wars.

(B) The individual received an honorable discharge.

(C) The individual has a disability with a service connected disability of ten percent (10%) or more.

(D) The individual's disability is evidenced by:

(i) a pension certificate, an award of compensation, or a disability compensation check issued by the United States Department of Veterans Affairs; or

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

(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration).

(2) The individual meets all the following requirements:

(A) The individual served in the military or naval forces of the United States for at least ninety (90) days.

(B) The individual received an honorable discharge.

(C) The individual either:

(i) has a total disability; or

(ii) is at least sixty-two (62) years of age and has a disability of at least ten percent (10%).

(D) The individual's disability is evidenced by:

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

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

(E) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-14.

(3) The individual meets both of the following requirements:

(A) The individual is the surviving spouse of any of the following:

(i) An individual who would have been eligible for a credit under this section if the individual had been alive in 2013 and this section had been in effect in 2013.

(ii) An individual who received a credit under this section in the previous calendar year.

(iii) A World War I veteran.

(B) The individual does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16.

(c) The amount of the credit that may be claimed under this section is equal to the lesser of the following:

(1) The amount of the excise tax liability for the individual's vehicle as determined under section 3 or 3.5 of this chapter, as applicable.

(2) Seventy dollars ($70).

(d) The maximum number of motor vehicles for which an individual may claim a credit under this section is two (2).

(e) An individual may not claim a credit under both:

(1) this section; and

(2) section 5 of this chapter.

(f) The credit allowed by this section must be claimed on a form prescribed by the bureau. An individual claiming the credit must attach to the form an affidavit from the county auditor stating that the claimant does not own property to which a property tax deduction may be applied under IC 6-1.1-12-13 (before its expiration), IC 6-1.1-12-14, or IC 6-1.1-12-16.

As added by P.L.293-2013(ts), SEC.19. Amended by P.L.256-2017, SEC.27; P.L.68-2025, SEC.187; P.L.230-2025, SEC.88; P.L.157-2026, SEC.151.
Ind. Code § 6-9-20-8.7 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-8.7
Bonds, leases, or other obligations; validity
Status: in_force

Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to:

(1) pay any costs associated with the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; or

(2) refund bonds issued or other obligations incurred under this chapter so long as any bonds issued or other obligations incurred to refund bonds or retire other obligations do not extend the date that the previous bonds or other obligations will be completely paid as to principal and interest.

(b) Bonds issued or other obligations incurred under this section:

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

(2) must be issued in the manner prescribed by IC 36-2-6-18 through IC 36-2-6-20 before January 1, 2002;

(3) may not have a term that is longer than twenty-five (25) years after the date construction, renovation, or improvements on the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities are completed; and

(4) may, in the discretion of the county, be sold at a negotiated sale at a price to be determined by the county or in accordance with IC 5-1-11 and IC 5-3-1.

(c) Leases entered into under this section:

(1) may be for a term not to exceed twenty-five (25) years;

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

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

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

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

(d) A lease may be entered into by the county executive only after a public hearing at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the county only if the executive finds that the service to be provided throughout the life of the lease will serve the public purpose of the county and is in the best interests of its residents. A lease approved by the executive must also be approved by an ordinance of the county fiscal body.

(e) An action to contest the validity of bonds issued or leases entered into under this section must be brought not later than thirty (30) days after the adoption of a bond ordinance or commissioners' action approving the execution of the lease.

As added by P.L.99-1995, SEC.11. Amended by P.L.85-1995, SEC.37; P.L.69-1996, SEC.4.
Ind. Code § 6-1.1-6.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-3
Criteria for classification
Status: in_force

Sec. 3. A parcel of land may be classified as a windbreak if:

(1) it abuts a fence line or a property line;

(2) it abuts arable land;

(3) the landowner enters into an agreement with the department of natural resources establishing standards of windbreak management for the parcel of land as that concept is understood by competent professional foresters;

(4) it is at least fifty (50) feet wide;

(5) it does not contain a dwelling or other usable building; and

(6) no part of it lies within a licensed shooting preserve.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-3-1-5 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-5
"Employer"
Status: in_force

Sec. 5. The term "employer" means "employer" as defined in section 3401(d) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.105.
Ind. Code § 6-8-1-19 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-19
Amount collected from tax; failure of collecting trustee to pay; offense
Status: in_force

Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.

Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104; P.L.128-2026, SEC.63.
Ind. Code § 6-3.6-2-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-6
"Certified shares"
Status: in_force

Sec. 6. "Certified shares" refers to the amount allocated for distribution as certified shares under IC 6-3.6-6.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-6.2-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-17
Appeal of assessment of land being withdrawn
Status: in_force

Sec. 17. If an assessment made by a county assessor under section 15 or 16 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.58-1985, SEC.1.
Ind. Code § 6-9-78.4-2 — Indiana Code / Title 6 / Article 9 / Chapter 78.4 / Section 6-9-78.4-2
Application of definitions; definitions
Status: in_force

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

(b) For purposes of this chapter, "adopting body" means either Huntington County or the city of Huntington, whichever is first to adopt a food and beverage tax under this chapter.

As added by P.L.157-2026, SEC.199.
Ind. Code § 6-1.1-45.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

(1) "board" refers to the county property tax assessment board of appeals;

(2) "brownfield" has the meaning set forth in IC 13-11-2-19.3;

(3) "contaminant" has the meaning set forth in IC 13-11-2-42;

(4) "delinquent tax liability" means:

(A) delinquent property taxes;

(B) delinquent special assessments;

(C) interest;

(D) penalties; and

(E) costs;

assessed against a brownfield and entered on the tax duplicate that a person seeks to have waived or reduced by filing a petition under section 2 of this chapter;

(5) "department" refers to the department of local government finance, unless the specific reference is to the department of environmental management; and

(6) "fiscal body" refers to the fiscal body of:

(A) the city if the brownfield is located in a city;

(B) the town if the brownfield is located in a town; or

(C) the county if the brownfield is not located in a city or town.

As added by P.L.208-2005, SEC.1.
Ind. Code § 6-9-78-6 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-6
Termination; repeal; ordinance; no bonds outstanding
Status: in_force

Sec. 6. (a) If there are not obligations of the board described in section 3(b) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 3(b) of this chapter, the fiscal body may adopt an ordinance that repeals the ordinance adopted under section 2 of this chapter.

(b) An ordinance adopted under subsection (a) takes effect on 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.

(c) 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 section 3(b) of this chapter.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-3.1-38.1-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-2
"Qualified applicant"
Status: in_force

Sec. 2. As used in this chapter, "qualified applicant" means:

(1) a short line rail company located in whole or in part in Indiana that is classified by the United States Surface Transportation Board as a Class II or Class III railroad that makes qualified railroad expenditures; or

(2) an owner or lessee of a rail siding, industrial spur, or industry track located:

(A) on or adjacent to a Class II or Class III railroad in Indiana; or

(B) in a qualified rural county;

that makes qualified new rail infrastructure expenditures.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-7-4-8 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-8
"Vapor product"
Status: in_force

Sec. 8. (a) Except as provided in subsection (b), as used in this chapter, "vapor product" means any of the following:

(1) A device, such as an electronic cigarette, that employs a mechanical heating element, battery, or electronic circuit, regardless of shape or size, that can be used to produce vapor from consumable material that may or may not be sold with the device.

(2) Any open system container of a consumable material in a solution or other form that is intended to be used with or in a device described in subdivision (1).

(b) The term "vapor product" does not include closed system cartridges (as defined in IC 6-7-2-0.5).

As added by P.L.165-2021, SEC.119. Amended by P.L.194-2023, SEC.29.
Ind. Code § 6-1.1-20-3.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.7
Political subdivision resolution to apply local public question process if no petition requested the application or in certain disaster, accident, or emergency circumstances
Status: in_force

Sec. 3.7. (a) This section applies to the following:

(1) The issuance of bonds or the entering into a lease for a controlled project:

(A) to which section 3.5 of this chapter applies; and

(B) for which a sufficient petition requesting the application of the local public question process under section 3.6 of this chapter has not been filed as set forth in section 3.5 of this chapter within the time required under section 3.5(b)(7) of this chapter.

(2) The issuance of bonds or the entering into a lease for a capital project:

(A) that is not a controlled project to which section 3.5 of this chapter applies; and

(B) that would, but for the application of section 1.1(a)(6) of this chapter to the project, be a controlled project to which section 3.5 of this chapter applies.

(b) If the proper officers of a political subdivision make a preliminary determination to issue bonds described in subsection (a) or enter into a lease described in subsection (a), the fiscal body of the political subdivision may adopt a resolution specifying that the local public question process specified in section 3.6 of this chapter applies to the issuance of the bonds or the entering into the lease, notwithstanding that:

(1) a sufficient petition requesting the application of the local public question process under section 3.6 of this chapter has not been filed as set forth in section 3.5 of this chapter (in the case of bonds or a lease described in subsection (a)(1)); or

(2) because of the application of section 1.1(a)(6) of this chapter, the bonds or lease is not considered to be issued or entered into for a controlled project (in the case of bonds or a lease described in subsection (a)(2)).

(c) The following apply to the adoption of a resolution by the fiscal body of a political subdivision under subsection (b):

(1) In the case of bonds or a lease described in subsection (a)(1) and for which no petition requesting the application of the local public question process under section 3.6 of this chapter has been filed within the time required under section 3.5(b)(7) of this chapter, the fiscal body must adopt the resolution not more than sixty (60) days after publication of the notice of the preliminary determination to issue the bonds or enter into the lease.

(2) In the case of bonds or a lease described in subsection (a)(1) for which a petition requesting the application of the local public question process under section 3.6 of this chapter:

(A) has been filed under section 3.5 of this chapter; and

(B) is determined to have an insufficient number of signatures to require application of the local public question process under section 3.6 of this chapter;

the fiscal body must adopt the resolution not more than thirty (30) days after the county voter registration office makes the final determination under section 3.5 of this chapter that a sufficient number of persons have not signed the petition.

(3) In the case of bonds or a lease described in subsection (a)(2), the fiscal body must adopt the resolution not more than thirty (30) days after publication of the notice of the preliminary determination to issue the bonds or enter into the lease.

(4) The fiscal body shall certify the resolution to the county election board of each county in which the political subdivision is located, and the county election board shall place the public question on the ballot as provided in section 3.6 of this chapter.

(d) Except to the extent it is inconsistent with this section, section 3.6 of this chapter applies to a local public question placed on the ballot under this section.

As added by P.L.182-2009(ss), SEC.147. Amended by P.L.239-2023, SEC.10.
Ind. Code § 6-1.1-1-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-19
"Tangible property"
Status: in_force

Sec. 19. "Tangible property" means real property and personal property as those terms are defined in this chapter.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-58-6 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-20.3-8.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-8.3
Review of school corporation petition for a loan
Status: in_force

Sec. 8.3. After the board receives a petition concerning a school corporation under section 6(b)(1) of this chapter, the board shall review the school corporation's request for a loan from the counter-cyclical revenue and economic stabilization fund under IC 6-1.1-21.4-3(b). The board shall make a recommendation to the state board of finance regarding the loan request. The board may consider whether a school corporation has attempted to secure temporary cash flow loans from the Indiana bond bank or a financial institution in making its recommendation.

As added by P.L.145-2012, SEC.10. Amended by P.L.257-2013, SEC.23.
Ind. Code § 6-2.5-12-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-11
"Prepaid calling service"
Status: in_force

Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronically dialed, and that is sold in predetermined units or dollars of which the number declines with use in a known amount.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-5.5-6-6 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-6
Alteration or modification of return; notice; form; time; penalty
Status: in_force

Sec. 6. (a) Each taxpayer shall notify the department in writing of any alteration or modification of a federal income tax return filed with the United States Internal Revenue Service for a taxable year that begins after December 31, 1988, including any modification or alteration in the amount of tax, regardless of whether the modification or assessment results from an assessment.

(b) The taxpayer shall file the notice in the form required by the department within one (1) year after the alteration or modification is made. In the case of a taxpayer that files a combined return under this article, the date on which the alteration or modification is made shall be considered to be the last day on which an alteration or modification occurs for any entity filing as part of the combined return.

(c) For purposes of this section, a modification or alteration occurs on the date on which a:

(1) taxpayer files an amended federal income tax return;

(2) final determination is made concerning an assessment of deficiency;

(3) final determination is made concerning a claim for refund;

(4) taxpayer waives the restrictions on assessment and collection of all, or any part, of an underpayment of federal income tax by signing a federal Form 870, or any other Form prescribed by the Internal Revenue Service for that purpose. For purposes of this subdivision:

(A) a final determination does not occur with respect to any part of the underpayment that is not covered by the waiver; and

(B) if the signature of an authorized representative of the Internal Revenue Service is required to execute a waiver, the date of the final determination is the date of signing by the authorized representative of the Internal Revenue Service or by the taxpayer, whichever is later;

(5) taxpayer enters into a closing agreement with the Internal Revenue Service concerning the taxpayer's tax liability under Section 7121 of the Internal Revenue Code that is a final determination. The date the taxpayer enters into a closing agreement under this subdivision is the date the closing agreement is signed by an authorized representative of the Internal Revenue Service or by the taxpayer, whichever is later; or

(6) modification or alteration in an amount of tax, adjusted gross income, taxable income, credit, or other tax attribute is otherwise made that is a final determination;

for a taxable year, regardless of whether a modification or alteration results in an underpayment or overpayment of tax.

(d) For purposes of subsection (c)(2) through (c)(6), a final determination means an action or decision by a taxpayer, the Internal Revenue Service (including the Appeals Division), the United States Tax Court, or any other United States federal court concerning any disputed tax issue that:

(1) is final and conclusive; and

(2) cannot be reopened or appealed by a taxpayer or the Internal Revenue Service as a matter of law.

(e) If the federal modification or alteration results in a change in the taxpayer's federal adjusted gross income or income within Indiana, the taxpayer shall file an amended Indiana financial institutions tax return (as required by the department) and a copy of the taxpayer's amended federal income tax return with the department not later than the date that is one hundred eighty (180) days after the modification or alteration is made, if the modification or alteration occurs before January 1, 2026, and one (1) year if the modification or alteration occurs after December 31, 2025.

(f) The taxpayer shall pay an additional tax or penalty due under this article upon notice or demand from the department.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.242-2015, SEC.32; P.L.159-2021, SEC.28; P.L.128-2026, SEC.24.
Ind. Code § 6-3.6-7-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-2
Authorization; adoption of special purpose tax rate; limitations
Status: in_force

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax rates under this chapter in a county may not be greater than the sum of the tax rates specified in this chapter for special purpose projects in the county and may be imposed only for the length of time that rate is permitted under this chapter, including any periods that occurred before the repeal of the former tax law.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.56.
Ind. Code § 6-3.6-11-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-7-b
Pledges of revenue for rail projects
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. 7. (a) This section applies to a civil taxing unit that has previously:

(1) entered into an interlocal cooperation or similar agreement;

(2) adopted an ordinance or resolution; or

(3) taken any other action;

offering to provide revenue to support and finance a rail project or rail projects (as defined under IC 36-7.5-1-13.5).

(b) The general purpose revenue that would otherwise be allocated to a civil taxing unit described in subsection (a) shall be withheld under section 5.5 of this chapter by the state comptroller and shall be paid by the state comptroller to the secretary-treasurer of the northwest Indiana regional development authority under IC 36-7.5-4-2 before certified distributions are made to the county and before the county auditor may allocate or distribute tax revenue under this article to any civil taxing unit in the county or counties in which the unit is located.

(c) Amounts:

(1) withheld under section 5.5 of this chapter; and

(2) transferred on behalf of a civil taxing unit under this section;

after December 31, 2018, are considered to be a payment for services provided to residents by a rail project as such services are rendered.

(d) A pledge by the northwest Indiana regional development authority of withheld or transferred revenue received under this chapter to the payment of bonds, leases, or obligations under IC 36-7.5 or IC 5-1.3:

(1) constitutes the obligations of the northwest Indiana regional development authority; and

(2) does not constitute an indebtedness of:

(A) a unit described in this section; or

(B) the state;

within the meaning or application of any constitutional or statutory provision or limitation.

(e) Neither the withholding or transfer of revenue nor the pledge of revenue withheld or transferred under this chapter is an impairment of contract within the meaning or application of any constitutional provision or limitation because of the following:

(1) The statutes governing local income taxes, including the withheld or transferred revenue, have been the subject of legislation annually since 1973, and during that time the statutes have been revised, amended, expanded, limited, and recodified dozens of times.

(2) Owners of bonds, leases, or other obligations to which local income tax revenues have been pledged recognize that the regulation of local income taxes has been extensive and consistent.

(3) All bonds, leases, or other obligations, due to their essential contractual nature, are subject to relevant state and federal law that is enacted after the date of a contract.

(4) The state has a legitimate interest in assisting the northwest Indiana regional development authority in financing rail projects (as defined in IC 36-7.5-1-13.5).

(f) All:

(1) agreements;

(2) ordinances or resolutions; and

(3) proceedings had and actions described in this chapter;

are valid pledges under IC 5-1-14-4 as of the date of those pledges or actions and are hereby legalized and declared valid if taken before April 30, 2019.

As added by P.L.189-2018, SEC.61. Amended by P.L.259-2019, SEC.11; P.L.9-2024, SEC.195; P.L.68-2025, SEC.184.
Ind. Code § 6-9-69-7 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-9-68-5 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-5
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.117.
Ind. Code § 6-6-6-1 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-1
"Commercial vessel"
Status: in_force

Sec. 1. For purposes of this chapter, the term "commercial vessel" means a watercraft which is engaged in commerce.

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

Formerly: Acts 1975, P.L.47, SEC.3.
Ind. Code § 6-6-4.1-15 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-15
Enforcement
Status: in_force

Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter.

As added by Acts 1982, P.L.59, SEC.1.
Ind. Code § 6-6-1.1-806 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-806
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1981, P.L.93, SEC.11.
Ind. Code § 6-6-1.1-606 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-606
Monthly reports of all deliveries of gasoline in and from Indiana; forms; contents
Status: in_force

Sec. 606. (a) Every person, including persons engaged in for-hire interstate or intrastate commerce, who:

(1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and

(2) is not a licensed distributor;

shall report to the administrator on forms prescribed by the department all deliveries of gasoline from a point outside Indiana to a point in Indiana.

(b) The reports required by subsection (a) must cover monthly periods and must show the following:

(1) The name and address of the person to whom deliveries of gasoline have actually been made.

(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.

(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car, if the gasoline has been shipped by rail.

(4) The number of gallons contained in the boat, barge, or vessel, if the gasoline has been shipped by water.

(5) The number of gallons contained in each tank truck, if the gasoline has been shipped by motor truck.

(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).

(7) Additional information relating to gasoline shipments as the administrator reasonably may require.

(c) Every person, including persons engaged in for-hire interstate or intrastate commerce who:

(1) transports gasoline from a point in Indiana to a point outside Indiana; and

(2) is not a licensed distributor in Indiana;

shall report to the administrator on forms prescribed by the department all gasoline transported from a point inside Indiana to a point outside Indiana.

(d) The report required by subsection (c) must be made under oath on a form prescribed by the administrator, must cover monthly periods, and must show the following:

(1) The name and address of the person to whom deliveries of gasoline have actually been made.

(2) The name and address of the originally named consignee, if gasoline has been delivered to a person other than the originally named consignee.

(3) The point of origin, point of delivery, date of delivery, number and initials of each tank car, and the number of gallons contained in each car if the gasoline has been shipped by rail.

(4) The name and number of gallons contained in the boat, barge, or vessel if the gasoline has been shipped by water.

(5) The registration number and number of gallons contained in each tank truck if the gasoline has been shipped by motor truck.

(6) The manner in which the gasoline has been delivered if the delivery is not covered by clauses (1) through (5).

(7) Additional information relating to gasoline shipments as the administrator reasonably may require.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.30; P.L.69-1991, SEC.7.
Ind. Code § 6-1.1-49-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-1
"Homestead"
Status: in_force

Sec. 1. As used in this chapter, "homestead" refers to a homestead that has been granted a standard deduction under IC 6-1.1-12-37.

As added by P.L.95-2023, SEC.1.
Ind. Code § 6-1.1-7-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-15
Waiver of personal property tax liability on certain mobile homes and manufactured homes; destruction of mobile home or manufactured home by owner required
Status: in_force

Sec. 15. (a) This section applies to a mobile home or manufactured home:

(1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to be used as a primary place of residence;

(2) that has little or no value as a structure to be rehabilitated for use as a primary place of residence;

(3) on which personal property tax liability has been imposed in an amount that exceeds the estimated resale value of the mobile home or manufactured home; and

(4) that has been abandoned in a mobile home community licensed under IC 16-41-27.

(b) The holder of:

(1) the title; or

(2) a bureau of motor vehicles affidavit of sale or disposal;

for a mobile home or manufactured home described in subsection (a) may submit a written request to the county assessor for the county where the mobile home or manufactured home is located requesting that personal property tax liability imposed on the mobile home or manufactured home be waived. If the county assessor determines that the property that is the subject of the request meets the requirements in subsection (a), the county assessor shall send to the applicant a letter that waives the property taxes, special assessments, interest, penalties, and costs assessed against the property under this article, subject to compliance with subsection (c). The county assessor shall deliver a copy of the letter to the county auditor and the county treasurer.

(c) Upon receipt of a letter waiving property taxes imposed on a mobile home or manufactured home, the holder of the title of the property that is the subject of a letter issued under subsection (b) shall:

(1) deliver a signed statement to the county assessor stating that the mobile home or manufactured home:

(A) will be dismantled or destroyed either at its present site or at a remote site; and

(B) will not be used again as a dwelling or other shelter; and

(2) dismantle or destroy the mobile home or manufactured home and not use the mobile home or manufactured home as a structure after the issuance date of the letter waiving property taxes.

(d) The county auditor shall remove from the tax duplicate the property taxes, special assessments, interest, penalties, and costs for which a waiver is granted under this section.

As added by P.L.182-2009(ss), SEC.92. Amended by P.L.235-2017, SEC.7.
Ind. Code § 6-1.1-25-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-16
Defeating title conveyed by tax deed; proof required
Status: in_force

Sec. 16. A person may, upon appeal, defeat the title conveyed by a tax deed executed under this chapter only if:

(1) the tract or real property described in the deed was not subject to the taxes for which it was sold;

(2) the delinquent taxes or special assessments for which the tract or real property was sold were paid before the sale;

(3) the tract or real property was not assessed for the taxes and special assessments for which it was sold;

(4) the tract or real property was redeemed before the expiration of the period of redemption (as specified in section 4 of this chapter);

(5) the proper county officers issued a certificate, within the time limited by law for paying taxes or for redeeming the tract or real property, which states either that no taxes were due at the time the sale was made or that the tract or real property was not subject to taxation;

(6) the description of the tract or real property was so imperfect as to fail to describe it with reasonable certainty; or

(7) the notices required by IC 6-1.1-24-2, IC 6-1.1-24-4, and sections 4.5 and 4.6 of this chapter were not in substantial compliance with the manner prescribed in those sections.

[Pre-1975 Property Tax Recodification Citation: 6-1-57-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18; P.L.83-1989, SEC.16; P.L.139-2001, SEC.27.
Ind. Code § 6-1.1-35-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-2
Visit or virtual meeting with county by department of local government finance
Status: in_force

Sec. 2. At least one (1) representative of the department of local government finance shall visit or virtually meet with each county in this state at least once each year. During the visit, the representative of the department shall:

(1) gather information concerning complaints with and the operation of the property tax laws;

(2) see that property tax officials are complying with this article; and

(3) see that persons who violate this article are being punished.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(11); 6-1-34-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.248; P.L.236-2023, SEC.58.
Ind. Code § 6-9-59-5 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-5
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.137-2024, SEC.20.
Ind. Code § 6-3.1-10-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-6
Credit for qualified investment; amount
Status: in_force

Sec. 6. (a) 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 in that taxable year.

(b) The amount of the credit to which a taxpayer is entitled is the percentage determined under section 8 of this chapter multiplied by the price of the qualified investment made by the taxpayer during the taxable year.

As added by P.L.9-1986, SEC.8.
Ind. Code § 6-9-7-1 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Tippecanoe County.

As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1982, P.L.1, SEC.14; P.L.12-1992, SEC.39; P.L.170-2002, SEC.36; P.L.119-2012, SEC.60; P.L.104-2022, SEC.34.
Ind. Code § 6-1.1-30-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-2
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-9-67-7 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-9-40-8 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-8
Food and beverage tax receipts fund
Status: in_force

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

(b) The fiscal officer of a political subdivision receiving a distribution under this chapter shall deposit in this fund all amounts received under this chapter.

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

As added by P.L.96-2008, SEC.3.
Ind. Code § 6-6-9.5-6 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-6
"Retail merchant"
Status: in_force

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

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-9-12-1 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

"Beverage" includes, but is not limited to, any alcoholic beverage.

"Food" includes, but is not limited to, any food product.

"Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5.

"Person" has the same meaning as the definition of that term contained in IC 6-2.5-1-3.

"Retail merchant" has the same meaning as the definition of that term contained in IC 6-2.5-1-8.

As added by Acts 1981, P.L.99, SEC.1.
Ind. Code § 6-1.1-17-16.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16.7
Proposals to establish cumulative funds or sinking funds; submission to department of local government finance
Status: in_force

Sec. 16.7. (a) A political subdivision that in any year adopts a proposal to establish a cumulative fund or sinking fund under any of the following provisions must submit the proposal to the department of local government finance before August 2 of that year, for years before 2018, and before May 1 of that year, for years after 2017:

IC 3-11-6

IC 8-10-5

IC 8-16-3

IC 8-16-3.1

IC 8-22-3

IC 14-27-6

IC 14-33-21

IC 16-22-5

IC 16-22-8

IC 36-8-8-14.2

IC 36-8-14

IC 36-9-4

IC 36-9-14

IC 36-9-14.5

IC 36-9-15

IC 36-9-15.5

IC 36-9-16

IC 36-9-17

IC 36-9-26

IC 36-9-27

IC 36-10-3

IC 36-10-4

IC 36-10-7.5

(b) If a proposal described in subsection (a) is not submitted to the department of local government finance before August 2 of a year, for years before 2018, and before May 1 of a year, for years after 2017, the political subdivision may not levy a tax for the cumulative fund or sinking fund in the ensuing year.

As added by P.L.41-1993, SEC.17. Amended by P.L.2-1995, SEC.23; P.L.1-1995, SEC.45; P.L.90-2002, SEC.158; P.L.184-2016, SEC.12; P.L.159-2020, SEC.25.
Ind. Code § 6-8.1-17-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-6
Income tax preparation; preparer required to provide PTIN on any return
Status: in_force

Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-6-5.1-22 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-22
Collection procedures; duties of county officials; distribution
Status: in_force

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

Sec. 22. (a) The bureau shall establish procedures necessary for the collection and proper accounting of the tax imposed by this chapter. The necessary forms and records are subject to approval by the state board of accounts.

(b) The county treasurer, upon receiving the excise tax collections, shall place the collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year, with the right and duty of the county treasurer and county auditor to make advances before the time of final settlement of property taxes in the same manner as provided in IC 5-13-6-3.

(c) The county auditor shall determine the total amount of excise taxes collected under this chapter for each taxing unit in the county. The amount collected shall be apportioned and distributed among the respective funds of each taxing unit in the same manner and at the same time as property taxes are apportioned and distributed.

(d) The determination under subsection (c) shall be made from copies of vehicle registration forms and receipts for excise taxes paid on truck campers furnished by the bureau. Before the determination, the county assessor shall, from copies of registration forms and receipts, verify information pertaining to legal residence of persons owning taxable recreational vehicles and truck campers from the county assessor's records, to the extent the verification can be made. The county assessor shall further identify and verify from the assessor's records the taxing units within which the persons reside.

(e) Verifications under subsection (d) shall be completed not later than thirty (30) days after receipt of vehicle registration forms and receipts by the county assessor. The county assessor shall certify the information to the county auditor for the county auditor's use when the information is checked and completed.

As added by P.L.131-2008, SEC.22.
Ind. Code § 6-9-70-11 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-3.1-34-2.2 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-2.2
"Development plan"
Status: in_force

Sec. 2.2. (a) As used in this chapter, "development plan" refers to a comprehensive strategic development plan approved by the development authority for its jurisdiction and which outlines its economic development strategy, the anticipated local resource commitments, the proposed regionally significant projects, the return on investment analysis reflecting a positive state return for such projects, the requirement that an equal or greater level of local public financial participation in the aggregate across all projects, the requirement that projects are reasonably expected to spur a total investment across all projects that is four (4) times greater than the level of the state resources provided on a present value basis, and that each project supported would not occur but for the provision of the requested state resources.

(b) The development plan shall also include specific, measurable five (5) and ten (10) year objectives, and plans for achieving the objectives, for the region, including targets for:

(1) per capita income;

(2) population;

(3) employment; and

(4) credential attainment among residents;

in the region.

As added by P.L.162-2026, SEC.14.
Ind. Code § 6-3-4.5-8 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-8
Filing of amended partnership return; remittance; tiered partners; direct or indirect partners; payment of tax; tax attributes
Status: in_force

Sec. 8. (a) If a partnership:

(1) determines that it did not correctly report any tax attribute for a taxable year;

(2) determines that it did not correctly allocate any tax attribute for a taxable year; or

(3) receives final federal adjustments as a result of a federal partnership audit or administrative adjustment request for a taxable year;

the partnership shall file an amended partnership return with the department and provide its direct partners with amended statements or a report in the form and manner prescribed by the department reflecting the correctly reported and allocated tax attributes for any applicable year.

(b) If the partnership files an amended partnership return under this section for a taxable year:

(1) the partnership shall remit any composite tax or withholding tax due under IC 6-3-4-12 or IC 6-5.5-2-8 and any pass through entity tax due under IC 6-3-2.1 on its direct partners resulting from the amended return at the time of filing;

(2) any tiered partners shall, not later than the applicable deadline for the tiered partner:

(A) file an amended return and, if applicable, remit any tax due under IC 6-3, IC 6-3.6, or IC 6-5.5, including any amounts due under IC 6-3-2.1, IC 6-3-4-12, IC 6-3-4-13, IC 6-3-4-15, or IC 6-5.5-2-8; and

(B) report any adjustments to the tiered partner's owners or beneficiaries by providing amended statements to the tiered partner's owners or beneficiaries, or a report in the form and manner prescribed by the department; and

(3) any direct or indirect partners who are not tiered partners and who are required to file a return under IC 6-3 or IC 6-5.5 or who have filed a return under IC 6-3 or IC 6-5.5 shall file amended returns with the department for any taxable year affected by the amended partnership return and remit any tax due not later than the applicable deadline for the partner.

(c) Notwithstanding any other provision of this chapter or IC 6-3-4-11:

(1) A partnership that has filed an amended partnership return under this section, or a tiered partner that is a partnership and that is a partner of a partnership that has filed an amended partnership return under this section, may elect to pay any tax due arising from an amended partnership return.

(2) Such election must be filed with the department not later than the date on which the amended partnership return is filed with the department or, in the case of an election by a tiered partner that is a partnership, not later than the date by which the tiered partner is required to file an amended return under this section.

(3) The computation and payment of tax and other provisions governing this election shall be in a manner consistent with an election under section 9(c) of this chapter.

(4) If a partnership has made an election under this chapter to report and remit all tax otherwise due at the partnership level for a taxable year, the partnership shall be considered to have made a timely election under this subsection with regard to any changes arising from an amended return under this section for that taxable year.

(5) No election may be made under this subsection for an amended return filed after April 30, 2023.

(d) If the department determines that a partnership:

(1) did not correctly report any tax attributes for a taxable year;

(2) did not correctly allocate any tax attributes for a taxable year; or

(3) did not report the proper amount of tax under IC 6-3-2.1, IC 6-3-4-12, or IC 6-5.5-2-8;

the department may proceed against the partnership in the manner provided under sections 3 through 6 of this chapter.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.45; P.L.1-2023, SEC.15.
Ind. Code § 6-9-53-3 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-3
Authorization to impose tax; limitations
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

(c) Subject to subsection (d), the tax may not exceed the rate of eight percent (8%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5. However, if the county fiscal body increases the tax rate to more than six percent (6%), the portion of the tax rate that exceeds six percent (6%) shall expire on December 31, 2045.

(d) Notwithstanding subsection (c), the tax rate imposed by the fiscal body of Knox County under this chapter may not exceed five percent (5%), or, if the county fiscal body increases the tax rate to more than six percent (6%) under subsection (c), may not exceed seven percent (7%), if either of the following apply:

(1) The Grouseland Foundation, Inc., is dissolved.

(2) Tours of the territorial mansion and presidential site of William Henry Harrison are no longer provided.

(e) The tax shall be imposed, paid, and collected in the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

As added by P.L.290-2019, SEC.16. Amended by P.L.121-2024, SEC.3; P.L.137-2024, SEC.17.
Ind. Code § 6-3.6-8-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-7-b
Perry County; adjusted gross income earned in an adjacent county located in another state
Status: in_force

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

Sec. 7. In the case of a local taxpayer who is a resident of Perry County, or a resident of a municipality located in Perry County in the case of a local income tax imposed under IC 6-3.6-6-22, the term "adjusted gross income" does not include adjusted gross income that is:

(1) earned in a county that is:

(A) located in another state; and

(B) adjacent to the county in which the taxpayer resides; and

(2) subject to an income tax imposed by a county, city, town, or other local governmental entity in the other state.

As added by P.L.243-2015, SEC.10. Amended by P.L.157-2026, SEC.140.
Ind. Code § 6-2.5-15-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-4
"Entity"
Status: in_force

Sec. 4. As used in this chapter, "entity" means an individual, an estate, a trust, a receiver, a cooperative association, a corporation, a company, a firm, a partnership, a limited liability company, a limited liability partnership, or a joint venture.

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-3.1-29-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-2
"Commission"
Status: in_force

Sec. 2. As used in this chapter, "commission" refers to the Indiana utility regulatory commission.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-2.5-1-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-14
"Computer software"
Status: in_force

Sec. 14. "Computer software" means a set of coded instructions designed to cause a computer or automatic data processing equipment to perform a task.

As added by P.L.257-2003, SEC.5.
Ind. Code § 6-9-67-9 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-9
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.116.
Ind. Code § 6-1.1-20.2-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-7
Disbursement of loan proceeds by board
Status: in_force

Sec. 7. The board may disburse in installments the proceeds of a loan made under this chapter.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-8-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-20
Failure to file statement; penalty; action by attorney general
Status: in_force

Sec. 20. (a) If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statement is late. However, a penalty under this subsection may not exceed one thousand dollars ($1,000). A public utility company shall remit a penalty for which the public utility company is liable under this subsection to the department of state revenue.

(b) The department of local government finance shall notify the attorney general and the department of state revenue if a public utility company fails to file a statement on or before the due date. The attorney general shall then bring an action in the name of this state to collect the penalty due under this section.

(c) The state comptroller shall deposit amounts collected under this section in the state treasury for credit to the state general fund.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.64-1983, SEC.4; P.L.59-1985, SEC.4; P.L.90-2002, SEC.71; P.L.183-2014, SEC.4; P.L.255-2017, SEC.9; P.L.9-2024, SEC.164.
Ind. Code § 6-3-6-11 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-11
Evasion of tax; offenses; prosecution
Status: in_force

Sec. 11. (a) It is a Level 6 felony for a taxpayer to fail to make any return required to be made under this article, or to make any false return or false statement in any return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this article. It is a Level 6 felony for a person to knowingly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this article, to knowingly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly refuse to offer testimony or produce any record as required in this article.

(b) The attorney general has concurrent jurisdiction with the prosecuting attorney in instituting and prosecuting actions under this section.

Formerly: Acts 1963(ss), c.32, s.611. As amended by Acts 1978, P.L.2, SEC.622; P.L.158-2013, SEC.88.
Ind. Code § 6-1.1-20-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-8.5
Repealed
Status: repealed

Formerly: Acts 1975, P.L.54, SEC.1. Repealed by Acts 1980, P.L.8, SEC.26.
Ind. Code § 6-1.1-51-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-2
"Abatement property"
Status: in_force

Sec. 2. As used in this chapter, "abatement property" refers to aircraft described in section 1 of this chapter.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-9-64-4 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-4
Applicable transactions
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-1.1-42-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-29
Requirements for property owners filing deduction application
Status: in_force

Sec. 29. A property owner who files a deduction application under section 27 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits filed under sections 6 and 18 of this chapter.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-2.5-12-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-9
"Place of primary use"
Status: in_force

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In the case of mobile telecommunications services, "place of primary use" must be within the licensed service area of the home service provider.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-9-25-11.5 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-11.5
Bonds, leases, or other obligations; validity
Status: in_force

Sec. 11.5. (a) The county may:

(1) use money in the fund established under section 8 of this chapter to pay all or part of the costs associated with the facilities described in section 9.5 of this chapter;

(2) issue bonds, enter into leases, or incur other obligations to pay any costs associated with the facilities described in section 9.5 of this chapter;

(3) reimburse the county or any nonprofit corporation for any money advanced to pay those costs; or

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

The county may not issue bonds or enter into leases or other obligations under this chapter after December 31, 2015.

(b) Bonds or other obligations issued under this section:

(1) are payable from money provided in this chapter, any other revenues available to the county, or any combination of these sources, in accordance with a pledge made under IC 5-1-14-4;

(2) must be issued in the manner prescribed by IC 36-2-6-18 through IC 36-2-6-20;

(3) may, in the discretion of the county, be sold at a negotiated sale at a price to be determined by the county or in accordance with IC 5-1-11 and IC 5-3-1; and

(4) may be issued for a term not to exceed twenty (20) years, such term to include any refunding bonds issued to refund bonds originally issued under this section.

(c) Leases entered into under this section:

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

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

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

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

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

(d) A lease may be entered into by the county executive only after a public hearing at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the county only if the executive finds that the service to be provided throughout the life of the lease will serve the public purpose of the county and is in the best interests of its residents. A lease approved by the executive must also be approved by an ordinance of the county fiscal body.

(e) Upon execution of a lease under this section, and after approval of the lease by the county fiscal body, the county executive shall publish notice of the execution of the lease and the approval of the lease in accordance with IC 5-3-1.

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

As added by P.L.50-1994, SEC.7. Amended by P.L.158-2005, SEC.4; P.L.38-2021, SEC.51.
Ind. Code § 6-3.5-4-1.1 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-1.1
Local income tax council
Status: in_force

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

Sec. 1.1. For purposes of acting as the adopting entity under this chapter, a local income tax council is comprised of the same members as the local income tax council that is established by IC 6-3.6-3-1 for the county. The local income tax council shall use the same procedures that apply under IC 6-3.6-3 when acting as an adopting entity under this chapter.

As added by P.L.205-2013, SEC.86. Amended by P.L.197-2016, SEC.35.
Ind. Code § 6-6-2.5-32.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-32.5
Refund of special fuel tax; qualification; claim for refund
Status: in_force

Sec. 32.5. (a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7) is entitled to a refund of the tax without interest if the person has:

(1) consumed the special fuel outside Indiana;

(2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and

(3) complied with subsection (b).

(b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information:

(1) Any evidence requested by the department of the following:

(A) Payment of the tax imposed by this chapter.

(B) Payment of taxes in another state or jurisdiction outside Indiana.

(2) Any other information reasonably requested by the department.

As added by P.L.85-1995, SEC.21. Amended by P.L.198-2016, SEC.27.
Ind. Code § 6-9-42-7 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-7
City admissions tax fund; use of money in the fund
Status: in_force

Sec. 7. (a) If a tax is imposed under this chapter, the city fiscal body shall establish a city admissions tax fund.

(b) The city fiscal officer shall deposit money received under section 6 of this chapter in the city admissions tax fund.

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

(d) Money in the city admissions tax fund may be used by the city only for the following:

(1) Costs to finance, construct, reconstruct, or improve:

(A) public thoroughfares or highways to improve ingress or egress to and from the complex;

(B) infrastructure, including water and wastewater improvements, serving the complex;

(C) the total cost of all land, rights-of-way, and other property to be acquired by the city for the complex; and

(D) site preparation, drainage, landscaping, and lighting.

(2) All reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, bond discount, and supervisory expenses related to the acquisition and development of the property or the issuance of bonds.

(3) Payment of principal and interest on bonds issued, or lease rentals on leases entered into, by the city to finance the construction, reconstruction, or improvement identified under this subsection. Costs payable under this section include costs of capitalized interest and legal, accounting, and other costs incurred in the issuance of any bonds or the entering into of any leases.

(4) Payment of any access or connection fee imposed on the complex for access to the city's public sewer system, as long as the fee applies to all property owners served and is uniformly assessed within the city's corporate boundaries.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-2.5-1-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-7
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.2-1987, SEC.53.
Ind. Code § 6-1.1-35.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-3
Design of level one and level two examinations; subject matter of examinations
Status: in_force

Sec. 3. The department of local government finance shall design two (2) assessor-appraiser examinations, to be called "level one" and "level two". Both examinations should cover the subjects of real estate appraising, accounting, and property tax law. Successful performance on the level one examination requires the minimum knowledge needed for effective performance as a county or township assessor under this article. Success on the level two examination requires substantial knowledge of the subjects covered in the examination.

[Pre-Local Government Recodification Citation: 17-4-27.8-3.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.6-1997, SEC.119; P.L.90-2002, SEC.254; P.L.159-2020, SEC.51.
Ind. Code § 6-6-1.1-602 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-602
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-604 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-604
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.29. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-45-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-2
"Base year assessed value"
Status: in_force

Sec. 2. "Base year assessed value" equals the total assessed value of the real and personal property assessed at an enterprise zone location or an entrepreneur and enterprise district location on the assessment date in the calendar year immediately preceding the calendar year in which a taxpayer makes a qualified investment with respect to the enterprise zone location or the entrepreneur and enterprise district location.

As added by P.L.214-2005, SEC.16. Amended by P.L.238-2017, SEC.9.
Ind. Code § 6-9-64-3 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

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

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-3.1-11-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-2
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.4-2005, SEC.60. Repealed by P.L.288-2013, SEC.35.
Ind. Code § 6-9-68-6 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-6
Imposition, payment, and collection of tax
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.230-2025, SEC.117.
Ind. Code § 6-6-2.5-53 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-53
Display of license at place of business
Status: reserved

Sec. 53. Each license shall be preserved and conspicuously displayed at the place of business for which it is issued.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-6-2.5-3 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-3
"Blending"
Status: in_force

Sec. 3. As used in this chapter, "blending" means the mixing of one (1) or more petroleum products, with or without another product, excluding biodiesel or blended biodiesel, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. The term does not include that blending that occurs in the process of refining by the original refiner of crude petroleum or the blending of a de minimis amount of products such as carburetor detergent, oxidation inhibitor, lubricating oil, and greases.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.13; P.L.122-2006, SEC.21.
Ind. Code § 6-3.1-36-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-4
"Qualified production expenses"
Status: in_force

Sec. 4. As used in this chapter, "qualified production expenses" means expenses incurred by a qualified applicant for a qualified media production.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-9-10.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-2
"Executive"
Status: in_force

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2.

As added by P.L.68-1997, SEC.1.
Ind. Code § 6-2.5-5-50 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-50
Required product labels
Status: in_force

Sec. 50. Transactions involving labels are exempt from the state gross retail tax if:

(1) the labels will be affixed to other tangible personal property being sold by a retail merchant; and

(2) the person acquiring the labels is required to affix the labels to the other tangible personal property for the purpose of complying with any state or federal statute or regulation.

As added by P.L.138-2015, SEC.1.
Ind. Code § 6-1.1-8-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-32
Setting aside final determination; grounds
Status: in_force

Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board's final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to make another assessment if:

(1) the company shows that the department's final assessment, the department's apportionment and distribution of the final assessment, or the Indiana board's final determination is clearly incorrect because the department or the Indiana board violated the law or committed fraud; or

(2) the company shows that the department's final assessment is not supported by substantial evidence.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-13 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.3; P.L.198-2001, SEC.26.
Ind. Code § 6-6-1.1-902 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-902
Refund to local transit system; interest
Status: in_force

Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used:

(1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or

(2) in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.

(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981, P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.
Ind. Code § 6-1.5-5-10 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-10
Affidavits; writs directing appearance or production
Status: in_force

Sec. 10. (a) The Indiana board may file an affidavit with a circuit court, superior court, or probate court of this state if:

(1) the Indiana board has requested that a person give information or produce books or records; and

(2) the person has not complied with the request.

(b) An affidavit filed under subsection (a) must state that the person has not complied with the request of the Indiana board to give information or produce books or records.

(c) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ that directs the person to appear at the office of the Indiana board and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. Disobedience of the writ is punishable as a contempt of the court that issued the writ.

(d) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.

As added by P.L.198-2001, SEC.95. Amended by P.L.84-2016, SEC.33.
Ind. Code § 6-1.1-12-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-6
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.6; P.L.6-1997, SEC.44. Repealed by P.L.174-2022, SEC.17.
Ind. Code § 6-1.1-45-6.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-6.6
"Entrepreneur and enterprise district property"
Status: in_force

Sec. 6.6. "Entrepreneur and enterprise district property" refers to real and tangible personal property that is located within an entrepreneur and enterprise district on an assessment date.

As added by P.L.238-2017, SEC.13.
Ind. Code § 6-1.1-6.2-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-11
Minimum standards of management
Status: in_force

Sec. 11. A person who owns or controls land that is classified as a windbreak must follow the minimum standards of windbreak management as prescribed by the department of natural resources.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-30-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-9
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-64-3 part; 6-1-65-2 part; 6-1-66-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-4
Place of assessment
Status: in_force

Sec. 4. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located.

(b) A mobile home which is located within this state on the assessment date of a year and which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on that assessment date unless:

(1) the place where the mobile home is located on the assessment date is different from the place where the owner resides on that date; and

(2) the mobile home is either regularly used or permanently situated at the place where it is located.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.2.
Ind. Code § 6-2.5-3.5-19 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-19
Collection of gasoline use tax
Status: in_force

Sec. 19. (a) Except as provided in section 22 of this chapter, at the time of purchase or shipment of gasoline from a refiner or terminal operator to a distributor that is not a qualified distributor, the refiner or terminal operator shall collect and the distributor shall pay to the refiner or terminal operator the gasoline use tax in an amount determined under subsection (d).

(b) At the time of purchase or shipment of gasoline from a qualified distributor to a retail merchant, the qualified distributor shall collect and the retail merchant shall pay to the qualified distributor the gasoline use tax in an amount determined under subsection (d).

(c) If gasoline is delivered to a retail merchant for resale and the gasoline use tax in the amount determined under subsection (d) has not been paid on the gasoline, the refiner, terminal operator, or qualified distributor making the delivery shall pay to the department the gasoline use tax in an amount determined under subsection (d). For purposes of this chapter, a bulk plant is considered to be a retail merchant, except when the bulk plant is also a qualified distributor.

(d) The amount of tax that must be paid under this section equals:

(1) the gasoline use tax rate per gallon of gasoline, as determined by the department under section 15 of this chapter; multiplied by

(2) the number of invoiced gallons purchased or shipped.

(e) A purchaser or receiver of gasoline that purchases the gasoline at retail from a metered pump and makes a payment under this chapter is not subject to any liability to the state for the amount of the payment.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-9-78.3-11 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-6-2.5-22 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-22
"Special fuel"
Status: in_force

Sec. 22. As used in this chapter, "special fuel" means all combustible gases and liquids that are:

(1) suitable for the generation of power in an internal combustion engine or motor; or

(2) used exclusively for heating, industrial, or farm purposes other than for the operation of a motor vehicle.

Special fuel includes biodiesel and blended biodiesel (as defined in IC 6-6-2.5-1.5) and natural gas products. However, the term does not include an alternative fuel, gasoline (as defined in IC 6-6-1.1-103), ethanol produced, stored, or sold for the manufacture of or compounding or blending with gasoline, kerosene, and jet fuel (if the purchaser of the jet fuel has provided to the seller proof of the purchaser's federal jet fuel registration at or before the time of sale).

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.18; P.L.122-2006, SEC.22; P.L.277-2013, SEC.9; P.L.212-2014, SEC.6.
Ind. Code § 6-1.1-20-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.5
"Obligations"
Status: in_force

Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes.

As added by P.L.25-1995, SEC.44.
Ind. Code § 6-3-6-6 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-6
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.606. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-57-5 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-5
Rate
Status: in_force

Sec. 5. The county 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.236-2023, SEC.122.
Ind. Code § 6-1.1-25-4.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.8
Property not offered for sale at tax sale; notice
Status: in_force

Sec. 4.8. Not later than ninety (90) days after the conclusion of a tax sale, the county auditor shall provide a notice to each person with a substantial property interest of record in a property that was not offered for sale in the tax sale under IC 6-1.1-24-4.7(j). The notice must contain at least the following:

(1) The street address, if any, or a common description of the tract or real property.

(2) The key number or parcel number of the tract or real property.

(3) A statement that the property was not offered for sale in the tax sale.

(4) A statement that the property may be redeemed by any person at any time until one hundred twenty (120) days after the conclusion of the tax sale from which the property was removed.

(5) The components of the amount required to redeem the property.

(6) The date of expiration of the period of redemption specified in section 4 of this chapter.

(7) A statement that the property may be disposed of by the county executive as provided in IC 6-1.1-24.

(8) A statement that, if the county executive disposes of the property within three (3) years after the conclusion of the tax sale at which the property would have been offered for sale, any amount received in excess of the amount of the minimum bid will be disbursed in the same manner as if the property had been sold in the tax sale.

As added by P.L.247-2015, SEC.25.
Ind. Code § 6-3.6-9-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-11-b
Deadline for summary of calculations; certification of additional information
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. 11. The information described in sections 9 and 10 of this chapter must be certified to the county auditor, to the fiscal officer of each taxing unit in the county, and to the department of local government finance not later than October 1 of each calendar year.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.67; P.L.68-2025, SEC.165.
Ind. Code § 6-6-9-8 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-8
Exemption of certain trucks and peer to peer vehicle sharing
Status: in_force

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

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

(c) The sharing of a passenger motor vehicle or truck through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is exempt from the auto rental excise tax.

As added by P.L.19-1986, SEC.18. Amended by P.L.24-1986, SEC.32; P.L.108-2019, SEC.125.
Ind. Code § 6-9-2.5-1 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Vanderburgh County.

As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.12-1992, SEC.34; P.L.170-2002, SEC.31; P.L.119-2012, SEC.57; P.L.290-2019, SEC.1.
Ind. Code § 6-1.1-25-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-1
Redemption of property; conveyance during redemption period
Status: in_force

Sec. 1. (a) Any person may redeem the tract or real property:

(1) sold; or

(2) for which the certificate of sale is sold under IC 6-1.1-24;

under IC 6-1.1-24 at any time before the expiration of the period of redemption specified in section 4 of this chapter by paying to the county treasurer the amount required for redemption under section 2 of this chapter.

(b) If a tract or real property to which subsection (a) applies is conveyed to a person before the expiration of the period of redemption and the person wishes to redeem the tract or real property, the person shall:

(1) redeem the tract or real property in accordance with section 2 of this chapter; and

(2) satisfy the requirements of IC 32-21-8-7.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.14; P.L.139-2001, SEC.10; P.L.170-2003, SEC.6; P.L.187-2016, SEC.10.
Ind. Code § 6-6-9.7-5 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-5
"Retail merchant" defined
Status: in_force

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

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-2.5-15-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-9
"Qualified colocation tenant"
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-9 by P.L.178-2025, SEC.8 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 9. As used in this chapter, "qualified colocation tenant" means an entity that contracts with the owner or operator of a:

(1) qualified data center; or

(2) quantum computing, advanced computing, and defense infrastructure network;

that is certified under this chapter to use or occupy all or part of the data center or quantum computing, advanced computing, and defense infrastructure network for a period of two (2) or more years.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.8.
Ind. Code § 6-9-46-2 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-2
"Indoor performing arts center"
Status: in_force

Sec. 2. As used in this chapter, "indoor performing arts center" means an indoor facility providing space for entertainment events that:

(1) has a minimum capacity of at least two thousand (2,000) patrons; and

(2) is located in a geographic area that has not been annexed by a city before the adoption of the ordinance under section 3 of this chapter.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-8.1-9.5-3.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-3.5
Clearinghouse for claimant agencies that are political subdivisions; purposes; registration; agreement
Status: in_force

Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter.

(b) The department may enter into a contract with a nonprofit entity organized in Indiana that represents political subdivisions to establish a clearinghouse for the following purposes:

(1) To compile and consolidate debts of claimant agencies in a format that is consistent with the department's requirements for the set off of tax refunds under this chapter.

(2) To act as an intermediary on behalf of a claimant agency with respect to the department for purposes of this chapter.

(3) To submit an application for the set off of tax refunds with the department on behalf of a claimant agency under section 3(b) of this chapter.

(4) To provide any other assistance to a claimant agency or the department that the department considers appropriate. Assistance under this subdivision may include authorization for the clearinghouse to establish and maintain a toll free telephone number that enables a debtor to make inquiries concerning a tax refund set off under this chapter.

(c) A clearinghouse must register with the department. The department may recognize only one (1) clearinghouse to represent political subdivisions at any given time.

(d) A political subdivision may enter into an agreement with a clearinghouse registered under subsection (c) to carry out activities on behalf of the political subdivision as authorized in the agreement.

(e) The department may adopt rules under IC 4-22-2 that set forth the procedures and format requirements that must be included in an agreement entered into under subsection (d).

As added by P.L.239-2017, SEC.26. Amended by P.L.117-2018, SEC.7.
Ind. Code § 6-6-5-8 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-8
Repealed
Status: repealed

Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15; P.L.335-1989(ss), SEC.14; P.L.261-2013, SEC.33. Repealed by P.L.256-2017, SEC.36.
Ind. Code § 6-8.1-1-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-7
Definitions; applicability
Status: in_force

Sec. 7. The definitions in this chapter apply throughout this article.

As added by P.L.332-1989(ss), SEC.19.
Ind. Code § 6-1.1-20.6-9.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-9.8
Allocation of taxes exempted from credit
Status: in_force

Sec. 9.8. (a) This section applies to property taxes first due and payable after December 31, 2009.

(b) The following definitions apply throughout this section:

(1) "Debt service obligations of a political subdivision" refers to:

(A) the principal and interest payable during a calendar year on bonds; and

(B) lease rental payments payable during a calendar year on leases;

of a political subdivision payable from ad valorem property taxes.

(2) "Protected taxes" refers to the following:

(A) Property taxes that are exempted from the application of a credit granted under section 7 or 7.5 of this chapter by section 7(b), 7(c), 7.5(b), or 7.5(c) of this chapter or another law.

(B) Property taxes imposed by a political subdivision to pay for debt service obligations of a political subdivision that are not exempted from the application of a credit granted under section 7 or 7.5 of this chapter by section 7(b), 7(c), 7.5(b), or 7.5(c) of this chapter or any other law. Property taxes described in this clause are subject to the credit granted under section 7 or 7.5 of this chapter by section 7(b), 7(c), 7.5(b), or 7.5(c) of this chapter regardless of their designation as protected taxes.

(3) "Unprotected taxes" refers to property taxes that are not protected taxes.

(c) Except as provided in section 9.9 of this chapter, the total amount of revenue to be distributed to the fund for which the protected taxes were imposed shall be determined as if no credit were granted under section 7, 7.5, or 7.7 of this chapter or under IC 6-1.1-49. The total amount of the loss in revenue resulting from the granting of credits under section 7, 7.5, or 7.7 of this chapter or under IC 6-1.1-49 must reduce only the amount of unprotected taxes distributed to a fund using the following criteria:

(1) The reduction may be allocated in the amounts determined by the political subdivision using a combination of unprotected taxes of the political subdivision in those taxing districts in which the credit caused a reduction in protected taxes.

(2) The tax revenue and each fund of any other political subdivisions must not be affected by the reduction.

(d) When:

(1) the revenue that otherwise would be distributed to a fund receiving only unprotected taxes is reduced entirely under subsection (c) and the remaining revenue is insufficient for a fund receiving protected taxes to receive the revenue specified by subsection (c); or

(2) there is not a fund receiving only unprotected taxes from which to distribute revenue;

the revenue distributed to the fund receiving protected taxes must also be reduced. If the revenue distributed to a fund receiving protected taxes is reduced, the political subdivision may transfer money from one (1) or more of the other funds of the political subdivision to offset the loss in revenue to the fund receiving protected taxes. The transfer is limited to the amount necessary for the fund receiving protected taxes to receive the revenue specified under subsection (c). The amount transferred shall be specifically identified as a debt service obligation transfer for each affected fund.

As added by P.L.172-2011, SEC.42. Amended by P.L.137-2012, SEC.35; P.L.257-2013, SEC.29; P.L.244-2017, SEC.12; P.L.9-2024, SEC.171; P.L.157-2026, SEC.78.
Ind. Code § 6-1.1-18.5-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-21
Civil taxing unit's determination that levy limits do not apply to taxes to repay certain rainy day fund loans
Status: in_force

Sec. 21. (a) A civil taxing unit may determine that the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under either or both of the following:

(1) IC 6-1.1-21.3.

(2) IC 6-1.1-21.9.

(b) This subsection applies to a civil taxing unit or school corporation located in Lake County that has received or is receiving a loan under IC 6-1.1-22.1. The ad valorem property tax levy limits imposed in section 3 of this chapter do not apply to all or part of the ad valorem property taxes imposed to repay a loan under IC 6-1.1-22.1 for the ensuing calendar year if:

(1) the civil taxing unit or school corporation provides to the department the information the department considers necessary to determine the amount of ad valorem property taxes imposed to repay the loan in the ensuing calendar year; and

(2) the information described in subdivision (1) is provided to the department not later than December 1 of the year preceding the ensuing calendar year.

As added by P.L.114-2006, SEC.1. Amended by P.L.182-2009(ss), SEC.138; P.L.236-2023, SEC.31.
Ind. Code § 6-6-2.5-49 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-49
Denial of license; hearing; notice
Status: in_force

Sec. 49. Before being denied a license, the department shall grant the applicant a hearing of which the applicant shall be given at least five (5) days written notice.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-4.1-6-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-4
Determinations of the manner in which property probably will be distributed
Status: in_force

Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if:

(1) a contingency makes it impossible to determine each transferee's exact interest in the property; and

(2) the department of state revenue and the taxpayer fail, within a reasonable time, to enter into an agreement under section 3 of this chapter.

A person may petition the department of state revenue for a redetermination of the amount of inheritance tax imposed under this subsection in the time and manner provided under IC 6-4.1-7-1 or IC 6-4.1-7-5, whichever is applicable.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.17; P.L.79-2017, SEC.30.
Ind. Code § 6-2.5-1-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-15
"Delivered electronically"
Status: in_force

Sec. 15. "Delivered electronically" means delivered to the purchaser by means other than tangible storage media.

As added by P.L.257-2003, SEC.6.
Ind. Code § 6-1.1-4-12.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-12.6
Assessed value of oil or gas interests; schedule; penalty
Status: in_force

Sec. 12.6. (a) For purposes of this section, the term "secondary recovery method" includes but is not limited to the stimulation of oil production by means of the injection of water, steam, hydrocarbons, or chemicals, or by means of in situ combustion.

(b) The total assessed value of all interests in the oil located on or beneath the surface of a particular tract of land equals the product of:

(1) the average daily production of the oil; multiplied by

(2) three hundred sixty-five (365); and multiplied by

(3) the posted price of oil on the assessment date.

However, if the oil is being extracted by use of a secondary recovery method, the total assessed value of all interests in the oil equals one-half (1/2) the assessed value computed under the formula prescribed in this subsection. The appropriate township assessor (if any), or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, apportion the total assessed value of all interests in the oil among the owners of those interests.

(c) The appropriate township assessor, or the county assessor if there is no township assessor for the township, shall, in the manner prescribed by the department of local government finance, determine and apportion the total assessed value of all interests in the gas located beneath the surface of a particular tract of land.

(d) The department of local government finance shall prescribe a schedule for township and county assessors to use in assessing the oil or gas interests described in section 12.4(a) of this chapter and the appurtenances described in section 12.4(c) of this chapter. The owner or owner's agent of the oil or gas interests or appurtenances described in section 12.4 of this chapter must file the schedule by May 15 each year with the appropriate township assessor (if any), or the county assessor if there is no township assessor for the township.

(e) If a person fails to file the schedule required by subsection (d) on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the taxes payable by the person if the person fails to file the schedule within thirty (30) days after the due date. The amount of the additional penalty is ten percent (10%) of the taxes finally determined to be due with respect to the property which should have been reported on the schedule.

As added by P.L.198-2001, SEC.10. Amended by P.L.146-2008, SEC.67; P.L.83-2019, SEC.1.
Ind. Code § 6-4.1-9-0.1 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-0.1
Repealed
Status: repealed

As added by P.L.220-2011, SEC.155. Repealed by P.L.79-2017, SEC.39.
Ind. Code § 6-1.1-48-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-1
"Agricultural products"
Status: in_force

Sec. 1. As used in this chapter, "agricultural products" has the meaning set forth in IC 15-12-1-3.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-9-63-2 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.112.
Ind. Code § 6-3.5-4-10 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-10
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015, SEC.4.
Ind. Code § 6-3.6-3-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-5
Voting on ordinances; votes recorded and certified by auditor of the county; county with a single voting bloc
Status: in_force

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.

Sec. 5. (a) The auditor of a county shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the vote, send a certified copy of the results to:

(1) the commissioner of the department of state revenue; and

(2) the commissioner of the department of local government finance;

in an electronic format approved by the commissioner of the department of local government finance.

(b) Except as provided in subsection (c), this subsection applies only to a county that has a local income tax council. The county auditor may cease sending certified copies after the county auditor sends a certified copy of results showing that members of the local income tax council have cast a majority of the votes on the local income tax council for or against the proposed ordinance.

(c) This subsection applies only to a county with a single voting bloc that proposes to increase (but not decrease) a tax rate in the county. The county auditor may cease sending certified copies of the votes on the local income tax council voting as a whole under section 9.5 of this chapter after the county auditor sends a certified copy of results showing that the individuals who sit on the fiscal bodies of the county, cities, and towns that are members of the local income tax council have cast a majority of the votes on the local income tax council voting as a whole under section 9.5 of this chapter for or against the proposed ordinance. This subsection expires May 31, 2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.29; P.L.159-2021, SEC.21; P.L.137-2024, SEC.3; P.L.223-2025, SEC.5; P.L.157-2026, SEC.116.
Ind. Code § 6-9-2.5-7 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-7
Convention and visitor promotion fund
Status: in_force

Sec. 7. (a) The county treasurer shall establish a convention and visitor promotion fund.

(b) The county treasurer shall deposit in the convention and visitor promotion fund the amount of money received under section 6 of this chapter as follows:

(1) Before January 1, 2026, the county treasurer shall deposit in the convention and visitor promotion fund the amount of money received under section 6 of this chapter that is generated by a two and one-half percent (2.5%) rate.

(2) After December 31, 2025, the county treasurer shall deposit in the convention and visitor promotion fund the amount of money received under section 6 of this chapter that is generated by a three percent (3%) rate.

(c) Money in this fund shall be expended only as provided in this chapter.

(d) The commission may transfer money in the convention and visitor promotion fund to any Indiana nonprofit corporation for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events. The commission may transfer money under this section only after approving the transfer. Transfers shall be made quarterly or less frequently under this section.

As added by Acts 1976, P.L.22, SEC.1. Amended by P.L.49-1994, SEC.8; P.L.208-1999, SEC.1; P.L.178-2002, SEC.75; P.L.168-2005, SEC.8; P.L.230-2025, SEC.93.
Ind. Code § 6-9-40-5 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-5
Tax rate
Status: in_force

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. 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.96-2008, SEC.3.
Ind. Code § 6-1.1-10-31 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.29, SEC.3; P.L.24-1986, SEC.13; P.L.58-1986, SEC.3. Repealed by P.L.11-1987, SEC.11.
Ind. Code § 6-2.5-5-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-1
Animals, feed, seed, and chemicals; race horse in a claiming race
Status: in_force

Sec. 1. (a) Transactions involving animals, feed, seed, plants, fertilizer, pesticides, fungicides, and other tangible personal property are exempt from the state gross retail tax if:

(1) the person acquiring the property acquires it for the person's direct use in the direct production of food and food ingredients or commodities for sale or for further use in the production of food and food ingredients or commodities for sale; and

(2) the person acquiring the property is occupationally engaged in the production of food and food ingredients or commodities which the person sells for human or animal consumption or uses for further food and food ingredient or commodity production.

(b) A transaction involving the sale of a race horse in a claiming race (as defined by IC 4-31-2.1-8) is exempt from the state gross retail tax.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003, SEC.21; P.L.239-2017, SEC.3; P.L.268-2017, SEC.39; P.L.86-2018, SEC.67; P.L.105-2022, SEC.8.
Ind. Code § 6-3.1-30-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-6
"State tax liability"
Status: in_force

Sec. 6. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

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

(2) IC 6-5.5 (the financial institutions tax); and

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

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

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-2.5-1-22 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-22
"Mobility enhancing equipment"
Status: in_force

Sec. 22. "Mobility enhancing equipment" means equipment, including repair and replacement parts for the equipment, that:

(1) is primarily and customarily used to provide or increase the ability to move from one (1) place to another and is appropriate for use either in a home or a motor vehicle;

(2) is not generally used by persons with normal mobility; and

(3) does not include any motor vehicle or equipment on a motor vehicle normally provided by a motor vehicle manufacturer.

The term does not include durable medical equipment.

As added by P.L.257-2003, SEC.13.
Ind. Code § 6-9-77-2 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-2
Application of definitions
Status: in_force

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter.

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-2.5-5-22 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-22
Exemption; sales of meals; schools; fraternities; sororities; student cooperatives
Status: in_force

Sec. 22. (a) Sales of school meals are exempt from the state gross retail tax if:

(1) the seller is a school containing students in any grade, one (1) through twelve (12);

(2) the purchaser is one (1) of those students or a school employee; and

(3) the school furnishes the food and food ingredients on its premises.

(b) Sales of food and food ingredients by not-for-profit colleges or universities are exempt from the state gross retail tax, if the purchaser is a student at the college or university.

(c) Sales of meals by a fraternity, sorority, or student cooperative housing organization described in section 25(a)(1)(A) of this chapter are exempt from the state gross retail tax, if the purchaser:

(1) is a member of the fraternity, sorority, or student cooperative housing organization; and

(2) is enrolled in the college, university, or educational institution with which the fraternity, sorority, or student cooperative housing organization is connected and by which it is supervised.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.49, SEC.2; Acts 1981, P.L.77, SEC.3; P.L.192-2002(ss), SEC.54; P.L.257-2003, SEC.28; P.L.137-2022, SEC.28.
Ind. Code § 6-3.1-22-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-4
"Qualified expenditures"
Status: in_force

Sec. 4. (a) As used in this chapter, "qualified expenditures" means expenditures for preservation or rehabilitation of a structure that enables the structure to be principally used and occupied by the taxpayer as the taxpayer's residence.

(b) The term does not include costs that are incurred to do the following:

(1) Acquire a property or an interest in a property.

(2) Pay taxes due on a property.

(3) Enlarge an existing structure.

(4) Pay realtors' fees associated with a structure or property.

(5) Pay paving and landscaping costs.

(6) Pay sales and marketing costs.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-1.1-10-37.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-37.8
Homeowners associations; held for use, benefit, or enjoyment of members
Status: in_force

Sec. 37.8. For assessment dates after December 31, 2015, tangible personal property is exempt from property taxation if that tangible personal property:

(1) is owned by a homeowners association (as defined in IC 32-25.5-2-4); and

(2) is held by the homeowners association for the use, benefit, or enjoyment of members of the homeowners association.

As added by P.L.203-2016, SEC.2.
Ind. Code § 6-1.1-12-17.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-17.5
Repealed
Status: repealed

Formerly: Acts 1975, P.L.52, SEC.2. As amended by Acts 1978, P.L.33, SEC.4; Acts 1979, P.L.56, SEC.15; Acts 1982, P.L.44, SEC.6; Acts 1982, P.L.45, SEC.11; P.L.69-1983, SEC.1; P.L.55-1988, SEC.7; P.L.291-2001, SEC.140; P.L.90-2002, SEC.109; P.L.177-2002, SEC.5; P.L.154-2006, SEC.17; P.L.183-2007, SEC.6; P.L.144-2008, SEC.23; P.L.183-2014, SEC.11; P.L.250-2015, SEC.4. Repealed by P.L.214-2019, SEC.9 and P.L.257-2019, SEC.23.
Ind. Code § 6-1.1-27-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-7
Evidence in suit against county treasurer
Status: in_force

Sec. 7. With respect to a suit brought against a county treasurer and the county treasurer's sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the county auditor. In such a suit, a certified copy of the account current of a county treasurer on the books of the state comptroller is prima facie evidence.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-5.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.9-2024, SEC.177.
Ind. Code § 6-1.1-23.5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-11
Requests for information in an alternative form
Status: in_force

Sec. 11. (a) This section applies to a request for information in an alternative form under this chapter in those circumstances in which a county treasurer may omit descriptions of mobile homes from a published notice of sale under this chapter if the county treasurer makes the information available on the website of the county government or the county government's contractor and in an alternative form upon request.

(b) A person who requests information in an alternative form concerning descriptions of mobile homes to which this section applies may specify whether the person prefers to receive the information in an electronic format, on a digital storage medium, or in printed form. A county treasurer who has a duty under this chapter to make the information available in an alternative form upon request shall furnish the information in the alternative form specified by the requesting person.

As added by P.L.235-2017, SEC.9. Amended by P.L.1-2025, SEC.83.
Ind. Code § 6-8-15-1 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-1
"Commissioner"
Status: in_force

Sec. 1. As used in this chapter, "commissioner" refers to the insurance commissioner appointed under IC 27-1-1-2.

As added by P.L.154-2020, SEC.38.
Ind. Code § 6-3.6-6-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-4-b
General purpose revenue; uses and allocation
Status: in_force

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

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

Sec. 4. (a) General purpose revenue raised from a tax rate under section 2(b)(1) of this chapter must be distributed directly to the county. The money may be used by the county fiscal body for any of the purposes of the county, including for:

(1) public safety, including funding for a PSAP;

(2) economic development purposes described in IC 6-3.6-10;

(3) acute care hospitals;

(4) correctional facilities and rehabilitation facilities; and

(5) county staff expenses of the state judicial system.

(b) Subject to sections 3 and 5 of this chapter, the adopting body shall, by ordinance, determine how general purpose revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017, SEC.15; P.L.68-2025, SEC.126; P.L.157-2026, SEC.127.
Ind. Code § 6-1.1-12.7-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-2
"High technology activity"
Status: in_force

Sec. 2. As used in this chapter, "high technology activity" has the meaning set forth in IC 36-7-32-7.

As added by P.L.113-2010, SEC.28.
Ind. Code § 6-3-1-19 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-19
"Partnership" and "partner"
Status: in_force

Sec. 19. (a) The term "partnership" means an entity subject to the requirements of Subchapter K of the Internal Revenue Code.

(b) The term "partner" means a member of a partnership.

Formerly: Acts 1963(ss), c.32, s.119; Acts 1965, c.233, s.6. As amended by P.L.2-1988, SEC.6; P.L.8-1993, SEC.83; P.L.1-1994, SEC.27; P.L.159-2021, SEC.9.
Ind. Code § 6-8.1-10-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-2
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990, SEC.2; P.L.60-1990, SEC.14. Repealed by P.L.1-1991, SEC.69.
Ind. Code § 6-7-3-8 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-8
Payment of tax due on violation of state or federal laws; nondisclosure of identity of taxpayer
Status: in_force

Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at the time the tax is paid.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-1.1-41-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-7
Hearing on objections
Status: in_force

Sec. 7. (a) Except as provided in subsection (c), the department of local government finance shall within a reasonable time fix a date for a hearing on a petition filed under section 6 of this chapter. The department of local government finance may either hold the hearing in the affected county or through electronic means.

(b) The hearing may be held in the county affected by the proposed action.

(c) The department of local government finance is not required to hold a public hearing under this section unless the petition expressly alleges by reasonable statements of fact that the political subdivision failed to 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.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.278; P.L.38-2021, SEC.42.
Ind. Code § 6-3.6-6-2.6 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.6
Tax rate for acute care hospital; adoption of ordinance by county fiscal body; distribution of revenue; use of tax revenue
Status: in_force

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

Sec. 2.6. (a) As used in this section, "acute care hospital" means an acute care hospital that is:

(1) established and operated under IC 16-22-2, IC 16-22-8, or IC 16-23; and

(2) licensed under IC 16-21.

(b) A county fiscal body may adopt an ordinance to impose a tax rate for acute care hospitals located in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for the operating expenses of the acute care hospital located in the county.

As added by P.L.137-2024, SEC.7.
Ind. Code § 6-9-75-3 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-3
Fiscal body ability to levy tax; categories of eligible accommodations
Status: in_force

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

(1) hotel;

(2) motel;

(3) boat motel;

(4) inn;

(5) college or university memorial union;

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

(7) tourist cabin;

located in the county.

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

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

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

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-1.1-34-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-4
Random samplings of assessed values and true tax values
Status: in_force

Sec. 4. In order to compute the assessment ratio for a school corporation, the department of local government finance shall first make a random sampling of the assessed values and true tax values of the following classes of real and personal property:

(1) Residential.

(2) Farm.

(3) Commercial.

(4) Industrial.

[Pre-1975 Property Tax Recodification Citations: 6-1-66-3 part; 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.29; P.L.90-2002, SEC.240.
Ind. Code § 6-9-34-2 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-2
Admission tax rate
Status: in_force

Sec. 2. (a) As used in this section, "paid admission" refers to each person who pays a price for admission to any event described in section 1(a) of this chapter. The term does not include persons who are entitled to be at an event without having paid a price for admission.

(b) The entertainment facility admission tax equals fifty cents ($.50) for each paid admission to an event described in section 1 of this chapter.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-1.1-20-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-4
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.47, SEC.1; P.L.27-1986, SEC.3. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-2.5-1-16.4 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-16.4
"Digital books"
Status: in_force

Sec. 16.4. "Digital books" means works that are generally recognized in the ordinary and usual sense as books.

As added by P.L.19-2008, SEC.3.
Ind. Code § 6-3.1-4-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-2.5
Amount of credit; alternative computation
Status: in_force

Sec. 2.5. (a) The general assembly makes the following findings pertaining to this section:

(1) The aerospace industry is adversely affected by the calculation of qualified research expense credits under this chapter, based on the Internal Revenue Code's treatment of federal defense spending trends in the 1980s.

(2) This adverse impact creates a disincentive for making qualified research expenditures in Indiana.

(3) Manufacturers of aerospace and jet propulsion equipment have been a major in-state employer of science and engineering graduates from Indiana universities.

(4) The presence of a strong aerospace manufacturing base furthers the state's interest in maintaining the viability of a United States government military installation that is used for the design, construction, maintenance, and testing of electronic devices and ordnance.

(5) The creation of an alternative qualified research expense credit promotes vital state interests.

(b) This section applies only to a taxpayer that:

(1) is primarily engaged in the production of civil and military jet propulsion systems;

(2) is certified by the Indiana economic development corporation as an aerospace advanced manufacturer;

(3) is a United States Department of Defense contractor; and

(4) maintains one (1) or more manufacturing facilities in Indiana employing at least three thousand (3,000) employees in full-time employment positions that pay on average more than four hundred percent (400%) of the hourly minimum wage under IC 22-2-2-4 or its equivalent.

(c) A taxpayer that incurs Indiana qualified research expense in a particular taxable year may elect to calculate the research expense tax credit under this section instead of under section 2 of this chapter.

(d) An election under this section applies to the taxable year for which the election is made and all succeeding taxable years unless the election is revoked with the consent of the department. An election must be made in the manner and on the form prescribed by the department.

(e) A credit may be authorized by the Indiana economic development corporation and, if authorized, shall be equal to a percentage determined by the Indiana economic development corporation, not to exceed ten percent (10%), multiplied by:

(1) the taxpayer's Indiana qualified research expenses for the taxable year; minus

(2) fifty percent (50%) of the taxpayer's average Indiana qualified research expenses for the three (3) taxable years preceding the taxable year for which the credit is being determined.

(f) The credit amount determined in subsection (e) applies to the taxable year for which the determination is made and all succeeding taxable years unless the determination is changed by the Indiana economic development corporation. The duration of a determination made by the Indiana economic development corporation under subsection (e) shall be specified by the Indiana economic development corporation at the time of the determination.

As added by P.L.197-2005, SEC.1.
Ind. Code § 6-8.1-4-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 4 / Section 6-8.1-4-5
Authority to deny applications involving commercial motor vehicles
Status: in_force

Sec. 5. (a) The department may deny an application under section 4(c) of this chapter if the applicant has had a registration revoked under section 4(f) of this chapter or any other applicable statute.

(b) The department may deny an application described in section 4(c) of this chapter if the applicant's business is operated, managed, or otherwise controlled by or affiliated with a person, including the applicant, a relative, family member, responsible person, or shareholder, whom the department has determined is covered by any of the following:

(1) Failed to file all tax returns or information reports with the department required under IC 6, IC 8, or IC 9.

(2) Failed to pay all taxes, penalties, and interest required to the department under IC 6, IC 8, or IC 9.

(3) Failed to pay any registration or license plate fees for vehicles that were at any point owned or operated by the person or for which the person was responsible for payment.

(4) Failed to return a license plate described in subdivision (3) to the department.

(5) Has an unsatisfactory safety rating under 49 CFR Part 385.

(6) Has multiple violations of IC 9 or a rule adopted under IC 9.

(c) The department may deny any application described in section 4(c) of this chapter if the applicant is a motor carrier whose business is operated, managed, or otherwise controlled by or affiliated with a person, including an owner, relative, family member, responsible person, or shareholder, whom the department has determined is covered by any item listed in subsection (b).

(d) If the applicant has altered a cab card or permit, the department shall bill the carrier automatically for the violation.

As added by P.L.242-2015, SEC.34. Amended by P.L.128-2026, SEC.71.
Ind. Code § 6-9-49-10 — Indiana Code / Title 6 / Article 9 / Chapter 49 / Section 6-9-49-10
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.12.
Ind. Code § 6-1.1-10-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-25
Miscellaneous organizations
Status: in_force

Sec. 25. (a) Subject to the limitations contained in subsection (b) of this section, tangible property is exempt from property taxation if it is owned by any of the following organizations:

(1) The Young Men's Christian Association.

(2) The Salvation Army, Inc.

(3) The Knights of Columbus.

(4) The Young Men's Hebrew Association.

(5) The Young Women's Christian Association.

(6) A chapter or post of Disabled American Veterans of World War I or II.

(7) A chapter or post of the Veterans of Foreign Wars.

(8) A post of the American Legion.

(9) A post of the American War Veterans.

(10) The Boy Scouts of America, one (1) or more of its incorporated local councils, or a bank or trust company in trust for the benefit of one (1) or more of its local councils.

(11) The Girl Scouts of the U.S.A., one or more of its incorporated local councils, or a bank or trust company in trust for the benefit of one (1) or more of its local councils.

(12) The Indiana Historical Society, Inc.

(b) This exemption does not apply unless the property is exclusively used, and in the case of real property actually occupied, for the purposes and objectives of the organization.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-2(9) part; 6-1-16-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.66, SEC.1; Acts 1980, P.L.38, SEC.1; P.L.67-1983, SEC.1; P.L.79-2014, SEC.2; P.L.157-2026, SEC.40.
Ind. Code § 6-1.1-20-3.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.4
Repealed
Status: repealed

As added by P.L.224-2007, SEC.32. Repealed by P.L.146-2008, SEC.801.
Ind. Code § 6-3.1-29-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-14
Credit
Status: in_force

Sec. 14. (a) A taxpayer that:

(1) is awarded a tax credit under this chapter by the corporation; and

(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;

is entitled to a credit against the taxpayer's state tax liability for a taxable year in which the taxpayer places into service an integrated coal gasification powerplant or a fluidized bed combustion technology and for the taxable years provided in section 16 of this chapter.

(b) A tax credit awarded under this chapter must be applied against the taxpayer's state tax liability in the following order:

(1) Against the taxpayer's liability incurred under IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax).

(2) Against the taxpayer's liability incurred under IC 6-5.5 (the financial institutions tax).

(3) Against the taxpayer's liability incurred under IC 27-1-18-2 (the insurance premiums tax).

(4) Against the taxpayer's liability incurred under IC 6-2.3 (the utility receipts tax) (before its repeal).

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.12; P.L.138-2022, SEC.10.
Ind. Code § 6-3.1-37.2-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-8
Application to corporation
Status: in_force

Sec. 8. (a) A taxpayer that proposes to make qualified investments on a mine reclamation site as provided under this chapter may apply to the corporation to enter into an agreement for a tax credit under this chapter.

(b) The corporation shall prescribe the form of the application.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-8.1-9.7-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-3
"Offset agreement"
Status: in_force

Sec. 3. As used in this chapter, "offset agreement" means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-9-18-7 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-7
Disposition of funds; audit
Status: in_force

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

As added by Acts 1982, P.L.1, SEC.21.
Ind. Code § 6-3.1-18-0.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-0.5
"Business firm"
Status: in_force

Sec. 0.5. As used in this chapter, "business firm" means any business entity authorized to do business in the state of Indiana that has state tax liability.

As added by P.L.124-2024, SEC.20.
Ind. Code § 6-8.1-2-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 2 / Section 6-8.1-2-2
Control by governor
Status: in_force

Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.100-2012, SEC.19.
Ind. Code § 6-2.5-9-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-9
Declaratory judgment action; retail merchant that lacks a physical presence in Indiana
Status: in_force

Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or superior court against a person that the department believes meets the criteria of IC 6-2.5-2-1(d) in order to establish that:

(1) the person has an obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d); and

(2) the person's obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid under state and federal law.

(b) A court in which an action for a declaratory judgment is brought under subsection (a) shall act on the declaratory judgment action as expeditiously as possible.

(c) IC 34-52-1-1(b) and all other provisions authorizing attorney's fees do not apply to a declaratory judgment action brought under subsection (a) or to any appeal from a judgment in a declaratory judgment action brought under subsection (a).

(d) The following apply if the department files a declaratory judgment action under this section:

(1) The department and other state agencies and state entities may not, during the pendency of the declaratory judgment action (including any appeals from a judgment in the declaratory judgment action), enforce the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) against any person that does not affirmatively consent or otherwise remit the gross retail tax on a voluntary basis. However, this subdivision does not apply to a person if there is a previous judgment from a court establishing the validity of the obligation to collect state gross retail tax with respect to that person.

(2) The prohibition under subdivision (1) on the enforcement of the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) does not apply if:

(A) a court enters a final judgment on the merits declaring that the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d) is valid; and

(B) the final judgment of the court is no longer subject to appeal.

(e) An obligation to remit the gross retail tax as required by IC 6-2.5-2-1(d) may not be applied retroactively before the effective date of that subsection on July 1, 2017.

As added by P.L.247-2017, SEC.3. Amended by P.L.146-2020, SEC.17.
Ind. Code § 6-1.1-10-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-11
Appeal of industrial waste control facility exemption determination
Status: in_force

Sec. 11. A determination concerning an exemption claim under section 10 of this chapter may be appealed by the property owner to the circuit court, superior court, or probate court of the county in which the property is located. The court shall try the appeal without a jury. Either the property owner or the township or county assessor may appeal the court's decision in the same manner that other civil cases may be appealed.

[Pre-1975 Property Tax Recodification Citation: 6-1-8-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.143-1985, SEC.184; P.L.84-2016, SEC.28; P.L.100-2021, SEC.2.
Ind. Code § 6-3.1-40.9-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-9
Carry forward of credit
Status: in_force

Sec. 9. (a) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's state tax liability during those taxable years. Each time the credit is carried forward to a succeeding taxable year, the credit is reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for five (5) taxable years following the unused credit year.

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

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-21-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-9
Application of credit to TANF
Status: in_force

Sec. 9. (a) The division of family resources shall apply the refundable portion of the credits provided under this chapter as expenditures toward Indiana's maintenance of effort under the federal Temporary Assistance for Needy Families (TANF) program (45 CFR 265).

(b) The department of state revenue shall collect and provide the data requested by the division of family resources that is necessary to comply with this section.

As added by P.L.273-1999, SEC.227. Amended by P.L.145-2006, SEC.17; P.L.1-2009, SEC.53.
Ind. Code § 6-1.1-6.2-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-16
Grounds for withdrawal of land by department
Status: in_force

Sec. 16. The department of natural resources shall withdraw land that is classified as a windbreak from the classification if it finds that this chapter is not being complied with and that the owner of the land refuses to make the changes necessary for compliance. If the department of natural resources withdraws land under this section, it shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. In addition, the department of natural resources shall immediately notify the owner that the land has been withdrawn.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-24-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-3.5
Repealed
Status: repealed

As added by P.L.83-1989, SEC.6. Repealed by P.L.50-1990, SEC.15.
Ind. Code § 6-3.6-6-2.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.5-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.180-2016, SEC.16. Repealed by P.L.68-2025, SEC.119.
Ind. Code § 6-3.6-2-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-2-b
"Adjusted gross income"
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. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However:

(1) in the case of a resident local taxpayer of Perry County, or a resident of a municipality located in Perry County in the case of a local income tax imposed under IC 6-3.6-6-22, the term does not include adjusted gross income described in IC 6-3.6-8-7; and

(2) in the case of a local taxpayer described in section 13(3) of this chapter, the term includes only that part of the individual's total income that:

(A) is apportioned to Indiana under IC 6-3-2-2.7 or IC 6-3-2-3.2; and

(B) is paid to the individual as compensation for services rendered in the county (or municipality in the case of a local income tax imposed under IC 6-3.6-6-22) as a team member or race team member.

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.14; P.L.68-2025, SEC.95; P.L.157-2026, SEC.107.
Ind. Code § 6-3.1-38-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-1
Applicability
Status: in_force

Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023.

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-26-2.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-2.1
Approval of claim for refund; payment; interest; denial of claim; appeal; correction of tax duplicate
Status: in_force

Sec. 2.1. (a) The county auditor shall approve or deny a claim for refund.

(b) If the county auditor approves the claim for refund, the county auditor shall forward the claim to the county treasurer and county assessor for approval or denial. The county treasurer and county assessor shall each certify their approval or denial and return the claim to the county auditor not later than seventy-five (75) days after the date of the filing of the claim under section 1.1 of this chapter.

(c) If the county auditor, the county assessor, and the county treasurer approve the refund, the county auditor shall issue a warrant to the claimant payable on the general fund for the amount due under this section within forty-five (45) days of the approval of a claim for refund. In addition, the taxpayer is entitled to interest on any overpayment of property taxes. Interest shall be computed:

(1) from the date on which the taxes were paid or due, whichever is later, to the date on which the county auditor and the county treasurer approve the refund; and

(2) using the rate in effect under IC 6-8.1-10-1 for each particular year covered by the refund.

If the taxpayer no longer owns the property on which the tax was assessed and paid, the county auditor shall pay the refunds to the taxpayer or other lawful claimant.

(d) If the county auditor, the county assessor, or the county treasurer denies a refund, the county auditor shall send a notice to the claimant. The claimant may, within forty-five (45) days of the notice of denial:

(1) file an original action claiming a refund in a court of competent jurisdiction in the county where the property is located; or

(2) in the case of notice of denial of a claim for refund that is filed pursuant to IC 6-1.1-9-10(c)(2), file a petition for review with the Indiana board under the procedures set forth in IC 6-1.1-15-3.

(e) If a credit is not applied or a refund is not paid within one hundred twenty (120) days from the date a claim was filed under section 1.1 of this chapter, a claimant may file an original action claiming a refund in a court of competent jurisdiction in the county where the property is located. An original action must be filed by the later of four (4) years after the tax is paid, or four (4) years after the final disposition of an appeal by the county board, board of tax review, department of local government finance, or a court, with respect to a particular tax year.

(f) The county auditor shall correct the tax duplicate for refunds. In the June or December settlement and apportionment of taxes, or both the June and December settlement and apportionment of taxes, immediately following a refund made under this section the county auditor shall deduct the amount refunded from the gross tax collections of the taxing units for which the refunded taxes were originally paid and shall pay the amount so deducted out of the general fund. However, the county auditor shall make the deductions and payments required by this subsection not later than the December settlement and apportionment. The county auditor shall notify the county executive of the payment of the amount due.

As added by P.L.232-2017, SEC.29. Amended by P.L.154-2020, SEC.8.
Ind. Code § 6-1.1-21.1-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-4
Board determines terms of any loan after review by budget committee
Status: in_force

Sec. 4. Subject to this chapter, the board, after review by the budget committee, shall determine the terms of any loan made under this chapter.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3.6-8-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-5-b
Adjusted gross income tax provisions; applicability; employer's withholding report
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. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law (IC 6-3) concerning:

(1) definitions;

(2) declarations of estimated tax;

(3) filing of returns;

(4) deductions or exemptions from adjusted gross income;

(5) remittances;

(6) incorporation of the provisions of the Internal Revenue Code;

(7) penalties and interest; and

(8) exclusion of military pay credits for withholding;

apply to the imposition, collection, and administration of the tax imposed by this article.

(b) IC 6-3-3-3, IC 6-3-3-5, and IC 6-3-5-1 do not apply to the tax imposed by this article.

(c) Notwithstanding subsections (a) and (b), each employer shall report to the department of state revenue the amount of withholdings attributable to each county (or each municipality in the case of a local income tax imposed under IC 6-3.6-6-22). This report shall be submitted to the department of state revenue:

(1) each time the employer remits to the department the tax that is withheld; and

(2) annually along with the employer's annual withholding report.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.64; P.L.68-2025, SEC.153.
Ind. Code § 6-4.1-5-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-8
Hearing upon petition for order of no inheritance tax due; rehearing
Status: in_force

Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and place to each interested person who filed a request for notice and provided a mailing address to the department of state revenue.

(b) After the department of state revenue completes its examination of the petition, the department of state revenue may enter an order stating that no inheritance tax is due as a result of the decedent's death.

(c) If the department of state revenue enters an order under subsection (b), the petitioner is not required to file an inheritance tax return.

(d) However, a person may petition the:

(1) appropriate probate court; or

(2) department of state revenue;

under IC 6-4.1-7 for a rehearing on the order entered under subsection (b) or for a reappraisal of the property interests transferred by the decedent.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.11; P.L.79-2017, SEC.26.
Ind. Code § 6-1.1-37-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-7
Personal property return; various violations and penalties
Status: in_force

Sec. 7. (a) If a person fails to file a required personal property return on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the taxes payable by the person if the person fails to file the personal property return within thirty (30) days after the due date. The amount of the additional penalty is:

(1) the lesser of ten percent (10%) of the taxes finally determined to be due with respect to the personal property which should have been reported on the return or ten thousand dollars ($10,000) if the return is filed on or before November 15 of a year; or

(2) the lesser of twenty percent (20%) of the taxes finally determined to be due with respect to the personal property which should have been reported on the return or fifty thousand dollars ($50,000) if the return is filed after November 15 of a year.

(b) For purposes of this section, a personal property return is not due until the expiration of any extension period granted by the township or county assessor under IC 6-1.1-3-7(b).

(c) The penalties prescribed under this section do not apply to an individual or the individual's dependents if the individual:

(1) is in the military or naval forces of the United States on the assessment date; and

(2) is covered by the federal Servicemembers Civil Relief Act (50 U.S.C. App. 501 et seq.) or IC 10-16-20.

(d) If a person subject to IC 6-1.1-3-7(c) fails to include on a personal property return the information, if any, that the department of local government finance requires under IC 6-1.1-3-9 or IC 6-1.1-5-13, the county auditor shall add a penalty to the property tax installment next due for the return. The amount of the penalty is twenty-five dollars ($25).

(e) If the total assessed value that a person reports on a personal property return is less than the total assessed value that the person is required by law to report and if the amount of the undervaluation exceeds five percent (5%) of the value that should have been reported on the return, then the county auditor shall add a penalty of twenty percent (20%) of the additional taxes finally determined to be due as a result of the undervaluation. The penalty shall be added to the property tax installment next due for the return on which the property was undervalued. If a person has complied with all of the requirements for claiming a deduction, an exemption, or an adjustment for abnormal obsolescence, then the increase in assessed value that results from a denial of the deduction, exemption, or adjustment for abnormal obsolescence is not considered to result from an undervaluation for purposes of this subsection.

(f) If a person required by IC 6-1.1-3-7.2(e) to declare on the taxpayer's personal property tax return that the taxpayer's business personal property is exempt fails to timely file the taxpayer's personal property tax return with the declaration, the county auditor shall impose a penalty of twenty-five dollars ($25) that must be paid by the person with the next property tax installment that is collected. A county shall include the penalty on a property tax bill associated with the tax district in which the majority value of the taxpayer's business personal property within the county is located, as determined by the county assessor.

(g) A penalty is due with an installment under subsection (a), (d), (e), or (f) whether or not an appeal is filed under IC 6-1.1-15-5 with respect to the tax due on that installment.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.10; P.L.71-1985, SEC.1; P.L.2-1998, SEC.22; P.L.90-2002, SEC.261; P.L.146-2008, SEC.292; P.L.80-2014, SEC.7; P.L.156-2015, SEC.1; P.L.249-2015, SEC.18; P.L.199-2016, SEC.3; P.L.273-2019, SEC.5; P.L.257-2019, SEC.66; P.L.153-2021, SEC.2; P.L.156-2024, SEC.22.
Ind. Code § 6-9-72-11 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-11
Termination and expiration
Status: in_force

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

(b) This chapter expires January 1, 2047.

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-1.1-8-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-12
Railcar companies
Status: in_force

Sec. 12. (a) The fixed property of a railcar company consists of real property. The remainder of the railcar company's property is indefinite-situs distributable property.

(b) The department of local government finance shall assess a railcar company's indefinite-situs distributable property on the basis of the average number of cars owned or used by the company within this state during the twelve (12) months of the calendar year preceding the year of assessment. The average number of cars within this state equals the product of:

(1) the sum of "M" plus "E"; multiplied by

(2) a fraction, the numerator of which is "N", and the denominator of which is the number two (2).

"M" equals the mileage traveled by the railcar company's cars in this state divided by the mileage traveled by the company's cars both within and outside this state. "E" equals the earnings generated by the company's cars in this state divided by the earnings generated by the company's cars both within and outside this state. "N" equals the total number of cars owned or used by the company both within and outside this state.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(3).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.13; P.L.78-1987, SEC.1; P.L.90-2002, SEC.63; P.L.182-2009(ss), SEC.98; P.L.38-2021, SEC.10.
Ind. Code § 6-1.1-5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-4
Transfer books
Status: in_force

Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, and towns. In the transfer book the county auditor shall enter a description, for the purpose of taxation, of land that is conveyed by deed or partition, the date of the conveyance, the names of the parties, and the post office address of the grantee.

(b) In addition, the county auditor shall endorse on the deed or instrument of conveyance the words "duly entered for taxation subject to final acceptance for transfer", "not taxable", "has already been listed for taxation", or "duly entered for taxation". The deed or instrument must include on its face the post office address of the grantee.

(c) After December 31, 2023, a county auditor may not refuse to endorse a deed or instrument of conveyance because the deed or instrument is an electronic document.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.3; P.L.54-1988, SEC.1; P.L.26-2022, SEC.1.
Ind. Code § 6-1.1-4-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-18
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4(c) part; 6-1-26-4.1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.64, SEC.1; P.L.6-1997, SEC.17. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-9-69-6 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-6
Imposition, payment, and collection of tax
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.230-2025, SEC.118.
Ind. Code § 6-2.5-10-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-4
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.28-1997, SEC.31.
Ind. Code § 6-4.1-4-8 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-8
Federal estate tax return; filing with state
Status: reserved

Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is imposed under this article as a result of the decedent's death, the personal representative of the decedent's estate or the trustee or transferee of property transferred by the decedent shall:

(1) concurrently with the filing of the federal estate tax return file a signed copy of that return with the department of state revenue; and

(2) file a copy of the final determination of federal estate tax, whether issued by the internal revenue service or a federal court, with the department of state revenue within thirty (30) days after it is received.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-45.5-2 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-2
"Food"
Status: in_force

Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-1.1-28-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-8
Duration of session; expenses and per diem; sessions called by department of local government finance
Status: in_force

Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete.

(b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of appeals that is called by the department of local government finance under subsection (c) shall be paid by the county auditor, who shall, without an appropriation being required, draw warrants on county funds not otherwise appropriated. In the case of a multiple county property tax assessment board of appeals under section 0.1 of this chapter, the costs and payment of the expenses and per diem compensation described in this subsection shall be apportioned among the participating counties in the manner specified in the ordinances establishing the multiple county property tax assessment board of appeals.

(c) The department of local government finance may also call a session of the county property tax assessment board of appeals after completion of a reassessment under a reassessment plan prepared under IC 6-1.1-4-4.2. The department of local government finance shall fix the time for and duration of the session.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.69-1983, SEC.8; P.L.41-1993, SEC.22; P.L.1-2001, SEC.5; P.L.90-2002, SEC.215; P.L.112-2012, SEC.42; P.L.248-2015, SEC.6; P.L.207-2016, SEC.17; P.L.86-2018, SEC.60.
Ind. Code § 6-9-12-8 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-8
Payment to capital improvement board of county
Status: in_force

Sec. 8. The amounts received from the county food and beverage tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county or its designee upon warrants issued by the state comptroller. So long as there are any current or future obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement entered into between the capital improvement board of managers and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the capital improvement board of managers or its designee shall deposit the revenues received from that portion of the county food and beverage tax imposed under:

(1) section 5(a) of this chapter for revenue received after December 31, 2027; and

(2) section 5(b) of this chapter;

in a special fund, which may be used only for the payment of the obligations described in this section.

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.214-2005, SEC.31; P.L.9-2024, SEC.230.
Ind. Code § 6-3.5-5-1.1 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-1.1-b
Adopting body
Status: in_force

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

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

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

As added by P.L.205-2013, SEC.93. Amended by P.L.197-2016, SEC.37; P.L.68-2025, SEC.90.
Ind. Code § 6-9-18-8 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-8
Unauthorized transfer or use of funds; offenses
Status: in_force

Sec. 8. (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 Acts 1982, P.L.1, SEC.21. Amended by P.L.158-2013, SEC.118.
Ind. Code § 6-6-15-2 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-2
Definitions
Status: in_force

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

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

(2) "Gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5 or the excise tax imposed under this chapter.

(3) "Heavy rental equipment" means all rented tangible personal property:

(A) that is owned by a person or business that:

(i) primarily rents equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018; and

(ii) is a retail merchant in the business of renting heavy equipment, including any attachments or accessories;

(B) that is not intended to be permanently affixed to any real property; and

(C) that is not subject to registration under IC 9-18.1 for use on a public highway (as defined in IC 9-25-2-4).

A person is considered to primarily rent equipment described in 532412 of the North American Industry Classification System Manual in effect on January 1, 2018, if the rental of the equipment generates the largest portion of the person's gross revenue and the person lists 532412 as the person's principal business activity code on the person's Indiana adjusted gross income tax return. In the case of a person who is an affiliate included in an Indiana consolidated or combined adjusted gross income tax return, the person may provide a copy of the federal Form 851 filed with the Internal Revenue Services that lists 532412 as the person's principal business activity code. For purposes of this chapter, the department may rely on the principal business activity code listed for the person on the person's Indiana adjusted gross income tax return of the federal Form 851, and the person may not apply any change to the listing on any amended return or subsequent return or federal form for purposes of this chapter without the approval of the department.

(4) "Person" has the meaning set forth in IC 6-2.5-1-3.

(5) "Rental" means any transfer of possession or control of heavy rental equipment for consideration:

(A) for a period not to exceed three hundred sixty-five (365) days; or

(B) for a period that is open ended under the terms of the rental contract with no specified end date.

(6) "Retail merchant" has the meaning set forth in IC 6-2.5-1-8.

As added by P.L.188-2018, SEC.3. Amended by P.L.10-2019, SEC.41; P.L.234-2019, SEC.25.
Ind. Code § 6-1.1-42-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-32
Publication and filing of deduction information by auditor
Status: in_force

Sec. 32. (a) Each calendar year, the county auditor shall publish the following in a newspaper of general interest and readership and not one of limited subject matter:

(1) A list of the approved deduction applications that were filed under this chapter during that year. The list must contain the following:

(A) The name and address of each person approved for or receiving a deduction that was filed for during the year.

(B) The amount of each deduction that was filed for during the year.

(C) The years for which each deduction that was filed for during the year will be available.

(D) The total amount for all deductions that were filed for and granted during the year.

(2) The total amount of all deductions for real property that were in effect under section 24 of this chapter during the year.

(3) The total amount of all deductions for personal property that were in effect under section 24 of this chapter during the year.

(b) The county auditor shall file the information described in subsection (a)(2) and (a)(3) with the department of local government finance each calendar year.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.29; P.L.90-2002, SEC.287.
Ind. Code § 6-2.5-1-11.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-11.5
"Bundled transaction"
Status: in_force

Sec. 11.5. (a) This section applies to retail transactions occurring after December 31, 2007.

(b) "Bundled transaction" means a retail sale of two (2) or more products, except real property and services to real property, that are:

(1) distinct;

(2) identifiable; and

(3) sold for one (1) nonitemized price.

(c) The term does not include a retail sale in which the sales price of a product varies, or is negotiable, based on other products that the purchaser selects for inclusion in the transaction.

(d) The term does not include a retail sale that:

(1) is comprised of:

(A) a service that is the true object of the transaction; and

(B) tangible personal property that:

(i) is essential to the use of the service; and

(ii) is provided exclusively in connection with the service;

(2) includes both taxable and nontaxable products in which:

(A) the seller's purchase price; or

(B) the sales price;

of the taxable products does not exceed ten percent (10%) of the total purchase price or the total sales price of the bundled products; or

(3) includes both exempt tangible personal property and taxable tangible personal property:

(A) any of which is classified as:

(i) food and food ingredients;

(ii) drugs;

(iii) durable medical equipment;

(iv) mobility enhancing equipment;

(v) over-the-counter drugs;

(vi) prosthetic devices; or

(vii) medical supplies; and

(B) for which:

(i) the seller's purchase price; or

(ii) the sales price;

of the taxable tangible personal property is fifty percent (50%) or less of the total purchase price or the total sales price of the bundled tangible personal property.

The determination under clause (B) must be made on the basis of either individual item purchase prices or individual item sale prices.

(e) A transaction that meets one (1) of the exceptions in subsection (d) shall be excluded from the definition of unitary transaction under section 1(a) of this chapter.

As added by P.L.153-2006, SEC.1. Amended by P.L.146-2020, SEC.4.
Ind. Code § 6-6-1.1-1307 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1307
Submission of multiple invoices for refund; offense
Status: in_force

Sec. 1307. A person who submits an original invoice and a certified copy of an invoice, or two (2) or more certified copies of an invoice, to the administrator under section 904.1 of this chapter for the same transaction commits a Class B misdemeanor.

As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-1991, SEC.64.
Ind. Code § 6-2.5-5-37 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-37
Professional motor racing vehicle parts exemption; two-seater Indy car exemption; tires and accessories excluded
Status: in_force

Sec. 37. (a) Transactions involving tangible personal property are exempt from the state gross retail tax, if the tangible personal property:

(1) is leased, owned, or operated by a professional racing team; and

(2) comprises any part of a professional motor racing vehicle, excluding tires and accessories.

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

(1) is leased, owned, or operated by a company that is engaged in offering a competitive racing experience during a competitive racing event; and

(2) comprises any part of a two-seater Indianapolis 500 style race car, excluding tires and accessories.

As added by P.L.19-1994, SEC.6. Amended by P.L.193-2005, SEC.9; P.L.153-2012, SEC.2.
Ind. Code § 6-1.1-6-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-6
Classification not permitted if building is on parcel
Status: in_force

Sec. 6. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if a dwelling or other building is situated on the parcel.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.7; P.L.66-2006, SEC.8.
Ind. Code § 6-6-1.1-608 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-608
Waiver of reports required by IC 6-6-1.1-606 and IC 6-6-1.1-607; time limitations
Status: in_force

Sec. 608. The reports required by sections 606 and 607 of this chapter are for information purposes only and the administrator may waive their filing if they are unnecessary for the proper administration of this chapter. Persons required to file reports under this chapter shall file them with the administrator within the time period established by section 501 of this chapter for filing distributors' reports of gasoline received.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.32.
Ind. Code § 6-6-2.5-26.2 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-26.2
"Two party exchange"
Status: reserved

Sec. 26.2. As used in this chapter, "two (2) party exchange" means a transaction in which a product is transferred from one (1) licensed supplier or permissive supplier to another when:

(1) the transaction includes a transfer from the person who holds the original inventory position for special fuel in the terminal as indicated in the records of the terminal operator; and

(2) the exchange transaction is completed before removal from the terminal by the receiving exchange partner, provided that the terminal operator in the terminal operator's books and records treats the receiving exchange party as the supplier that receives the product for purposes of reporting the events to the state of Indiana.

As added by P.L.18-1994, SEC.23.
Ind. Code § 6-9-11-5 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-5
Report by not-for-profit corporations receiving funds
Status: in_force

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission, and/or the Vigo County Council.

As added by Acts 1980, P.L.65, SEC.1.
Ind. Code § 6-9-13-5 — Indiana Code / Title 6 / Article 9 / Chapter 13 / Section 6-9-13-5
Payment to capital improvement board of county
Status: in_force

Sec. 5. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller.

As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.9-2024, SEC.231.
Ind. Code § 6-4.1-5-17 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-17
Transfers by will; property not specifically bequeathed or devised
Status: reserved

Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in the transferor's will, including all transfers under a residuary clause of the will.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-7-1-28.1 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-28.1
Taxes, registration fees, fines, and penalties collected; disposition
Status: in_force

Sec. 28.1. The taxes, registration fees, fines, or penalties collected under this chapter shall be deposited in the following manner:

(1) One and seventy-six hundredths percent (1.76%) of the money shall be deposited in a fund to be known as the cigarette tax fund.

(2) The following amount of the money shall be deposited in the state general fund:

(A) After June 30, 2011, and before July 1, 2013, sixty and twenty-four hundredths percent (60.24%).

(B) After June 30, 2013, and before July 1, 2023, fifty-six and twenty-four hundredths percent (56.24%).

(C) After June 30, 2023, fifty-six and eighty-four hundredths percent (56.84%).

(D) After June 30, 2025, twenty-three and sixty-seven hundredths percent (23.67%).

(3) Two and twenty-six hundredths percent (2.26%) of the money shall be deposited into the pension relief fund established in IC 5-10.3-11.

(4) Eleven and twenty-six hundredths percent (11.26%) of the money shall be deposited in the healthy Indiana plan trust fund established by IC 12-15-44.2-17.

(5) Fifty-nine and thirty-eight hundredths percent (59.38%) of the money shall be deposited in the state general fund for the purpose of paying appropriations for Medicaid—Current Obligations.

(6) The following amount of the money shall be deposited as follows:

(A) After June 30, 2025, and before July 1, 2026, one and sixty-seven hundredths percent (1.67%) shall be deposited in the state retiree health benefit trust fund established by IC 5-10-8-8.5.

(B) After June 30, 2026, and before July 1, 2027, one and sixty-seven hundredths percent (1.67%) or the amount determined by the budget agency shall be deposited in the state retiree health benefit trust fund or the 2027 retiree health benefit trust fund established by IC 5-10-8-8.5. If the budget agency determines that less than one and sixty-seven hundredths percent (1.67%) should be deposited in the trust funds, the remainder shall be transferred to the state general fund.

(C) After June 30, 2027, one and sixty-seven hundredths percent (1.67%) of the money shall be deposited in the state general fund.

The money in the cigarette tax fund, the healthy Indiana plan trust fund, or the pension relief fund at the end of a fiscal year does not revert to the state general fund. However, if in any fiscal year, the amount allocated to a fund under subdivision (1) is less than the amount received in fiscal year 1977, then that fund shall be credited with the difference between the amount allocated and the amount received in fiscal year 1977, and the allocation for the fiscal year to the fund under subdivision (2) shall be reduced by the amount of that difference. Money deposited under subdivisions (5) through (6) may not be used for any purpose other than the purpose stated in the subdivision.

As added by Acts 1977, P.L.89, SEC.1. Amended by Acts 1977(ss), P.L.9, SEC.4; Acts 1981, P.L.11, SEC.37; P.L.96-1987, SEC.3; P.L.18-1994, SEC.39; P.L.192-2002(ss), SEC.137; P.L.218-2007, SEC.4; P.L.3-2008, SEC.66; P.L.182-2009(ss), SEC.246; P.L.229-2011, SEC.95; P.L.205-2013, SEC.128; P.L.213-2015, SEC.90; P.L.201-2023, SEC.110; P.L.213-2025, SEC.86; P.L.104-2026, SEC.21.
Ind. Code § 6-9-24-10 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-10
Expiration of chapter
Status: in_force

Sec. 10. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.97.
Ind. Code § 6-1.1-20-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-2.5
Allocation of certain project costs
Status: in_force

Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corporations in the same manner as the advance is allocated under IC 20-49-4.

As added by P.L.246-2017, SEC.2.
Ind. Code § 6-1.1-51-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-3
"Aircraft"
Status: in_force

Sec. 3. As used in this chapter, "aircraft" has the meaning set forth in 49 U.S.C. 40102.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-9-35-11 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-11
Collection and payment; returns
Status: in_force

Sec. 11. The county fiscal body may adopt an ordinance requiring that any tax imposed under this chapter be reported on forms approved by the county treasurer and that the tax 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, and the county treasurer is responsible for collecting the tax and enforcing any of the provisions of IC 6-2.5 with respect to the tax. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns 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.214-2005, SEC.44.
Ind. Code § 6-6-2.5-25.1 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-25.1
"Transfer in bulk into or within a terminal"
Status: in_force

Sec. 25.1. As used in this chapter, "transfer in bulk into or within a terminal" includes the following:

(1) A marine barge movement of fuel from a refinery or terminal to a terminal.

(2) Pipeline movements of fuel from a refinery or terminal to terminal.

(3) Book transfers of product within a terminal between suppliers before completion of removal across the rack.

(4) Two (2) party exchanges between licensed suppliers and permissive suppliers.

As added by P.L.18-1994, SEC.21.
Ind. Code § 6-1.1-4-28.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-28.5
Property reassessment funds; use of money; soil maps
Status: in_force

Sec. 28.5. (a) Money assigned to a property reassessment fund under section 27.5 of this chapter may be used only to pay the costs of:

(1) the reassessment of one (1) or more groups of parcels under a county's reassessment plan prepared under section 4.2 of this chapter, including the computerization of assessment records;

(2) payments to assessing officials and hearing officers for county property tax assessment boards of appeals under IC 6-1.1-35.2;

(3) the development or updating of detailed soil survey data by the United States Department of Agriculture or its successor agency;

(4) the updating of plat books;

(5) payments for the salary of permanent staff or for the contractual services of temporary staff who are necessary to assist assessing officials;

(6) making annual adjustments under section 4.5 of this chapter; and

(7) the verification under 50 IAC 27-4-7 of sales disclosure forms forwarded to:

(A) the county assessor; or

(B) township assessors (if any);

under IC 6-1.1-5.5-3.

Money in a property reassessment fund may not be transferred or reassigned to any other fund and may not be used for any purposes other than those set forth in this section.

(b) All counties shall use modern, detailed soil maps in the reassessment of agricultural land.

(c) The county treasurer of each county shall, in accordance with IC 5-13-9, invest any money accumulated in the property reassessment fund. Any interest received from investment of the money shall be paid into the property reassessment fund.

(d) An appropriation under this section must be approved by the fiscal body of the county after the review and recommendation of the county assessor. However, in a county with a township assessor in every township, the county assessor does not review an appropriation under this section, and only the fiscal body must approve an appropriation under this section.

As added by P.L.198-2001, SEC.20. Amended by P.L.228-2005, SEC.10; P.L.88-2005, SEC.7; P.L.1-2006, SEC.131; P.L.154-2006, SEC.2; P.L.1-2007, SEC.39; P.L.219-2007, SEC.14; P.L.146-2008, SEC.79; P.L.112-2012, SEC.18; P.L.5-2015, SEC.11; P.L.86-2018, SEC.33.
Ind. Code § 6-5.5-1-14 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-14
"Subsidiary"
Status: in_force

Sec. 14. "Subsidiary" means:

(1) a corporation fifty percent (50%) or more of whose voting stock; or

(2) an entity other than a corporation that is taxed as a corporation under the Internal Revenue Code and fifty percent (50%) of whose net worth;

is owned by another legal entity.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.17.
Ind. Code § 6-2.5-3.5-21 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-21
Invoicing; sales to exempt purchasers
Status: in_force

Sec. 21. (a) Except as provided in subsection (b), a distributor that pays the gasoline use tax under this chapter shall separately state the amount of tax paid on the invoice the distributor issues to its purchaser or recipient. The purchaser or recipient shall pay to the distributor an amount equal to the gasoline use tax paid.

(b) A distributor that:

(1) pays the gasoline use tax under this chapter;

(2) is a retail merchant; and

(3) sells gasoline that is exempt from the gasoline use tax, as evidenced by a purchaser's exemption certificate issued by the department;

may not require the exempt purchaser to pay the gasoline use taxes paid on the gasoline sold to the exempt purchaser. A distributor that has paid gasoline use taxes and has not been reimbursed because the gasoline is sold to an exempt purchaser may file a claim for a refund. A claim for a refund must be on the form approved by the department and must include all supporting documentation reasonably required by the department. If a distributor files a completed refund claim form that includes all supporting documentation, the department shall authorize the state comptroller to issue a warrant for the refund.

As added by P.L.227-2013, SEC.1. Amended by P.L.9-2024, SEC.183.
Ind. Code § 6-4.1-10-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-2
Time limits for filing for property interests under IC 6-4.1-6
Status: in_force

Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund claim do not apply if the claim is for the refund of inheritance tax which has been determined in the manner provided in IC 6-4.1-6.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-3.6-4-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-1-b
Imposition of tax; rate of tax
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. 1. (a) Except as otherwise provided in IC 6-3.6-6-22, a tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.

(b) Except as otherwise provided in IC 6-3.6-6-22, the combined tax rates imposed under IC 6-3.6-5 (before its expiration), IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.

(c) In addition to the tax imposed in the county under subsection (a), a tax is imposed on the adjusted gross income of local taxpayers in a municipality at a tax rate that is imposed by the municipality under IC 6-3.6-6-22 and in effect in the municipality.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.113.
Ind. Code § 6-3.6-2-17 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-17
"Tax"
Status: in_force

Sec. 17. "Tax" refers to the following:

(1) A tax imposed under this article.

(2) A tax that was originally imposed under:

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

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

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

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

and that is continued in effect under this article by IC 6-3.6-1-3.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-2.5-2-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 2 / Section 6-2.5-2-3
Tax rate on certain motor vehicle purchases
Status: in_force

Sec. 3. (a) As used in this section, "motor vehicle" means a vehicle that would be subject to the vehicle excise tax imposed under IC 6-6-5 if the vehicle were to be used in Indiana.

(b) Notwithstanding section 2 of this chapter, the state gross retail tax rate on a motor vehicle that a purchaser intends to:

(1) transport to a destination outside Indiana within thirty (30) days after delivery; and

(2) title or register for use in another state or country;

is the rate of that state or country (excluding any locally imposed tax rates) as certified by the seller and purchaser in an affidavit satisfying the requirements of subsection (c).

(c) The department of state revenue shall prescribe the form of the affidavit required by subsection (b). In addition to the certification required by subsection (b), the affidavit must include the following:

(1) The name of the state or country in which the motor vehicle will be titled or registered.

(2) An affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true.

(3) Any other information required by the department of state revenue for the purpose of verifying the information contained in the affidavit.

(d) The department may audit affidavits submitted under this section and make a proposed assessment of the amount of unpaid tax due with respect to any incorrect information submitted in an affidavit required by this section.

As added by P.L.166-2014, SEC.9. Amended by P.L.256-2017, SEC.2.
Ind. Code § 6-7-2-3 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-3
"Person"
Status: in_force

Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4.

As added by P.L.96-1987, SEC.7.
Ind. Code § 6-3.1-1-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 1 / Section 6-3.1-1-1
Definitions; application
Status: in_force

Sec. 1. Except as otherwise provided in this article, the definitions contained in IC 6-3-1 apply throughout this article.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-3.1-11-18.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-18.5
Application to enter into agreement with the corporation
Status: in_force

Sec. 18.5. (a) A taxpayer that proposes to make qualified investments on an industrial recovery site as provided under this chapter may apply to the corporation to enter into an agreement for a tax credit under this chapter.

(b) The corporation shall prescribe the form of the application.

As added by P.L.204-2016, SEC.23.
Ind. Code § 6-4.1-5-16 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-16
Notice of taxes due upon nonresident decedent's estate
Status: reserved

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no personal representative or trustee, the department shall give the notice to each person liable for payment of the tax. Unless an appeal is initiated under IC 6-4.1-7-5 within ninety (90) days after the notice is given, the inheritance tax stated by the department in the notice is final.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-52-11 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-11
Expiration of tax
Status: in_force

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

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.117.
Ind. Code § 6-3.1-26-25 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-25
Biennial evaluation; reporting requirements
Status: in_force

Sec. 25. (a) On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The evaluation must include an assessment of the effectiveness of the program in creating new jobs and increasing wages in Indiana and of the revenue impact of the program and may include a review of the practices and experiences of other states with similar programs.

(b) The department shall submit information to the corporation concerning the use of the credit for logistics investments under this chapter. The information submitted by the department must include the following with regard to the previous calendar year for logistics investments:

(1) Summary information regarding the taxpayers and the use of the credit, including the amount of credits approved, the number of taxpayers applying for the credit and claiming the credit, the number of employees who are employed in Indiana by the taxpayers claiming the credit, the amount and type of new qualified expenditures for which the credit was granted, the total dollar amount of new credits claimed and the average amount of the credit claimed per taxpayer, the amount of credits to be carried forward to a subsequent taxable year, and the percentage of the total credits claimed as compared to the total adjusted gross income of all the taxpayers claiming the credit.

(2) The name and address of each taxpayer claiming the credit and the amount of the credit applied for by and granted to each taxpayer.

(c) The corporation shall include information received or compiled under this section in the economic incentives and compliance report submitted under IC 5-28-28 for the calendar year in which the evaluation is completed.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.113; P.L.288-2013, SEC.59; P.L.145-2016, SEC.35; P.L.130-2018, SEC.27.
Ind. Code § 6-1.1-8-43 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-43
Purpose of chapter; conflicting provisions
Status: in_force

Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If a provision of this chapter conflicts with any provision of another chapter of this article, the provision of this chapter controls with respect to the assessment and taxation of public utility company property.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-18 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-69-9 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-9
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.118.
Ind. Code § 6-6-9-4 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-4
"Person" defined
Status: in_force

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

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-8.1-9.7-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-4
"Person"
Status: in_force

Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capacity whether appointed by a court or otherwise, or any combination of such individuals or entities.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-3-1-39 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-39
"Preliminary federal net operating loss"
Status: in_force

Sec. 39. (a) The term "preliminary federal net operating loss" means:

(1) in the case of a taxpayer that has a federal net operating loss for a taxable year, the taxpayer's federal net operating loss under Section 172 of the Internal Revenue Code; and

(2) in the case of a taxpayer that does not have a federal net operating loss for a taxable year:

(A) the taxpayer's:

(i) in the case of an individual, or, except as provided in item (iii) or (iv), a corporation, federal taxable income as defined in Section 63 of the Internal Revenue Code;

(ii) in the case of an estate or trust, federal taxable income as defined in Section 641(b) of the Internal Revenue Code;

(iii) in the case of an insurance company subject to the tax imposed under Section 831 of the Internal Revenue Code, federal taxable income as defined in Section 832(b) of the Internal Revenue Code; and

(iv) in the case of a life insurance company subject to the tax imposed under Section 801(a) of the Internal Revenue Code, federal life insurance company taxable income as defined in Section 801(b) of the Internal Revenue Code; plus

(B) any amounts that are disallowed for the taxpayer in computing a federal net operating loss for a taxable year, excluding any amounts used in determining a separately stated net operating loss; minus

(C) any amounts by which a federal net operating loss is increased for a taxable year, excluding any amounts used in determining a separately stated net operating loss.

For purposes of IC 6-3-2-2.5 and IC 6-3-2-2.6, a preliminary federal net operating loss described in subdivision (1) must be expressed as a negative number, and a preliminary federal net operating loss described in subdivision (2) may be expressed as a positive or negative number, subject to the determination under subdivision (2).

(b) The term does not include a separately stated net operating loss, or any amounts used in determining a separately stated net operating loss.

As added by P.L.194-2023, SEC.9.
Ind. Code § 6-9-78.2-2 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-2
Application of definitions
Status: in_force

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

As added by P.L.157-2026, SEC.197.