Ind. Code § 6-6-9.7-7 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-7
Imposition of tax; amount; notice to department of state revenue; effective dates
Status: in_force

Sec. 7. (a) The city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles and trucks in the county for periods of less than thirty (30) days. The ordinance must specify that the tax expires December 31, 2027.

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

(c) On or before June 30, 2005, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the tax imposed under subsection (a) from two percent (2%) to four percent (4%). The ordinance must specify that:

(1) if on December 31, 2027, there are obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the original two percent (2%) rate imposed under subsection (a) continues to be levied after its original expiration date set forth in subsection (a) and through December 31, 2040; and

(2) the additional rate authorized under this subsection expires on:

(A) January 1, 2041;

(B) January 1, 2010, if on that date there are no obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or to any state agency under IC 5-1-17-26; or

(C) October 1, 2005, if on that date there are no obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority or to any state agency under a lease or a sublease of an existing capital improvement entered into under IC 5-1-17, unless waived by the budget director.

(d) The amount collected from that portion of county supplemental auto rental excise tax imposed under:

(1) subsection (b) and collected after December 31, 2027;

(2) subsection (c); and

(3) subsection (f);

shall, in the manner provided by section 11 of this chapter, be distributed to the capital improvement board of managers operating in a consolidated city or its designee. 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 under this subsection in a special fund, which may be used only for the payment of the obligations described in this subsection.

(e) After January 1, 2013, and before March 1, 2013, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the tax rate imposed under subsection (a) by not more than two percent (2%). The amount collected from an increase adopted under this subsection shall be deposited in the sports and convention facilities operating fund established by IC 36-7-31-16. An increase in the tax rate under this subsection continues in effect unless the increase is rescinded. However, any increase in the tax rate under this subsection may not continue in effect after December 31, 2040.

(f) The county supplemental auto rental excise tax does not apply to the sharing of passenger motor vehicles or trucks through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) in the county unless the city-county council adopts an ordinance, by a majority of the members elected to the city-county council, to impose the tax as provided in this section. The city-county council may adopt an ordinance to impose the county supplemental auto rental excise tax on the sharing of passenger motor vehicles or trucks registered in the county for purposes of IC 6-6-5 through a peer to peer vehicle sharing program. The amount of the tax is equal to:

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

(2) one percent (1%).

The ordinance must specify that the ordinance expires December 31, 2027.

(g) If a city-county council adopts an ordinance under subsection (a), (c), (e), or (f), the city-county council shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue.

(h) If a city-county council adopts an ordinance under subsection (a), (c), (e), or (f) on or before the fifteenth day of a month, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month in which the ordinance is adopted. If the city-county council adopts an ordinance under subsection (a), (c), (e), or (f) after the fifteenth day of a month, the county supplemental auto rental excise tax applies to auto rentals after the last day of the month following the month in which the ordinance is adopted.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.23; P.L.182-2009(ss), SEC.244; P.L.205-2013, SEC.127; P.L.109-2019, SEC.4; P.L.108-2019, SEC.127; P.L.156-2020, SEC.27.
Ind. Code § 6-6-1.1-801 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-801
Tax collected by distributor as state money in trust; liability; use restricted to authorized purposes
Status: in_force

Sec. 801. Until a distributor pays the license tax on gasoline he receives, the tax money he collects on the sale of gasoline is state money. A distributor who collects such license tax money shall hold it in trust for the state and for payment to the department as provided in this chapter. In the case of a corporate or partnership distributor, every officer, employee, or member of the employer who in that capacity is under a duty to collect the tax, is personally liable for the tax, penalty, and interest. Taxes collected on gasoline, except those collected at a taxable marine facility, shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, as may be authorized by law.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.10; Acts 1980, P.L.51, SEC.38.
Ind. Code § 6-9-17-8 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-8
Violations
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.68, SEC.1. Amended by P.L.158-2013, SEC.117.
Ind. Code § 6-9-36-9 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-9
Repealed
Status: repealed

As added by P.L.236-2023, SEC.101. Repealed by P.L.44-2026, SEC.17.
Ind. Code § 6-2.5-5-39 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-39
Cargo trailers and recreational vehicles registered for use outside Indiana
Status: in_force

Sec. 39. (a) As used in this section, "cargo trailer" means a vehicle:

(1) without motive power;

(2) designed for carrying property;

(3) designed for being drawn by a motor vehicle; and

(4) having a gross vehicle weight rating of at least two thousand two hundred (2,200) pounds.

(b) As used in this section, "recreational vehicle" means a vehicle with or without motive power equipped exclusively for living quarters for persons traveling upon the highways. The term includes a travel trailer, a motor home, a truck camper with a floor and facilities enabling it to be used as a dwelling, and a fifth wheel trailer.

(c) A transaction involving a cargo trailer or a recreational vehicle is exempt from the state gross retail tax if:

(1) the purchaser is a nonresident;

(2) upon receiving delivery of the cargo trailer or recreational vehicle, the person transports it within thirty (30) days to a destination outside Indiana;

(3) the cargo trailer or recreational vehicle will be titled or registered for use in another state or country;

(4) the cargo trailer or recreational vehicle will not be titled or registered for use in Indiana; and

(5) the cargo trailer or recreational vehicle will be titled or registered in a state or country that provides an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicle that is purchased in that state or country by an Indiana resident and will be titled or registered in Indiana.

A transaction involving a cargo trailer or recreational vehicle that does not meet the requirements of subdivision (5) is not exempt from the state gross retail tax.

(d) A purchaser must claim an exemption under this section by submitting to the retail merchant an affidavit stating the purchaser's intent to:

(1) transport the cargo trailer or recreational vehicle to a destination outside Indiana within thirty (30) days after delivery; and

(2) title or register the cargo trailer or recreational vehicle for use in another state or country.

The department shall prescribe the form of the affidavit, which must include an affirmation by the purchaser under the penalties for perjury that the information contained in the affidavit is true. The affidavit must identify the state or country in which the cargo trailer or recreational vehicle will be titled or registered.

(e) The department shall provide the information necessary to determine a purchaser's eligibility for an exemption claimed under this section to retail merchants in the business of selling cargo trailers or recreational vehicles.

As added by P.L.195-2005, SEC.3. Amended by P.L.92-2006, SEC.1; P.L.211-2007, SEC.15.
Ind. Code § 6-3.5-10-2 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-2
Imposition and rate of surtax; restrictions; unpaid tax
Status: in_force

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipality. The eligible municipality may impose the surtax at a specific amount of:

(1) at least seven dollars and fifty cents ($7.50); and

(2) not more than twenty-five dollars ($25).

The eligible municipality shall state the surtax rate or amount in the ordinance that imposes the tax.

(b) Subject to the limits and requirements of this section and except as provided in IC 6-6-5-0.5(2), the fiscal body of an eligible municipality may do any of the following:

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

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

(c) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-11 to impose the municipal wheel tax.

(d) The fiscal body of an eligible municipality may not adopt an ordinance to impose the surtax unless the eligible municipality uses a transportation asset management plan approved by the Indiana department of transportation.

(e) Except as provided under section 8.5 of this chapter (before its expiration on December 31, 2023) and subject to subsection (f), a municipal vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

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

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

(2) current registration year; and

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

As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.11; P.L.178-2019, SEC.14; P.L.114-2021, SEC.4; P.L.236-2023, SEC.72.
Ind. Code § 6-6-1.1-418 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-418
Listing of licensed distributors; index of applications and bonds
Status: in_force

Sec. 418. The administrator shall keep a file and alphabetical index of all applications and bonds, and shall keep a record of all licensed distributors. The administrator shall furnish to each licensed distributor, before August 16 of each year, a complete list of all licensed distributors as of the preceding July 1. The administrator shall also furnish to each licensed distributor monthly supplements showing any changes in the list.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-9-45.6-4 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-4
Supplemental innkeeper's tax; rate; filing of returns
Status: in_force

Sec. 4. (a) A supplemental innkeeper's tax is levied on every person or entity 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 historic hotel.

(b) The tax is imposed at the rate of two percent (2%) on the gross retail income derived after June 30, 2015, from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5. The tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

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

As added by P.L.255-2015, SEC.62.
Ind. Code § 6-1.1-25-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-2
Amount required for redemption
Status: in_force

Sec. 2. (a) The total amount of money required for the redemption of real property equals the following amount, as applicable:

(1) If a tract or item of real property is redeemed under section 4(c) of this chapter, the amount prescribed in subsection (g).

(2) If subdivision (1) does not apply, the sum of the amounts prescribed in subsections (b) through (f).

(b) Except as provided in subsection (g), the total amount required for redemption includes:

(1) one hundred ten percent (110%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if the tract or item of real property is redeemed not more than six (6) months after the date of sale; or

(2) one hundred fifteen percent (115%) of the minimum bid for which the tract or real property was offered at the time of sale, as required by IC 6-1.1-24-5, if: the tract or item of real property is redeemed more than six (6) months but not more than one (1) year after the date of sale.

(c) Except as provided in subsection (g), in addition to the amount required under subsection (b), the total amount required for redemption includes five percent (5%) per annum on the amount by which the purchase price exceeds the minimum bid on the property, if the date of sale occurs after June 30, 2014.

(d) Except as provided in subsection (g), in addition to the amount required under subsections (b) and (c), the total amount required for redemption includes all taxes and special assessments upon the property paid by the purchaser after the sale plus:

(1) five percent (5%) per annum on those taxes and special assessments, if the date of sale occurs after June 30, 2014; or

(2) ten percent (10%) interest per annum on those taxes and special assessments, if the date of sale occurs before July 1, 2014.

(e) Except as provided in subsection (g), in addition to the amounts required under subsections (b), (c), and (d), the total amount required for redemption includes the following costs, if certified before redemption and not earlier than thirty (30) days after the date of sale of the property being redeemed by the payor to the county auditor on a form prescribed by the state board of accounts, that were incurred and paid by the purchaser, the purchaser's assignee, or the county, before redemption:

(1) The attorney's fees and costs of giving notice under section 4.5 of this chapter.

(2) The costs of a title search or of examining and updating the abstract of title for the tract or item of real property.

(f) The total amount required for redemption includes, in addition to the amounts required under subsections (b) and (e):

(1) all taxes, special assessments, interest, penalties, and fees on the property that accrued and are delinquent after the sale; and

(2) all taxes or special assessments, or both, paid by the county treasurer under IC 6-1.1-24-7(b).

(g) With respect to a tract or item of real property redeemed under section 4(c) of this chapter, instead of the amounts stated in subsections (b) through (f), the total amount required for redemption is the amount determined under IC 6-1.1-24-6.1(b)(4).

[Pre-1975 Property Tax Recodification Citation: 6-1-57-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.89-1987, SEC.4; P.L.60-1988, SEC.15; P.L.50-1990, SEC.12; P.L.62-1991, SEC.2; P.L.39-1994, SEC.14; P.L.88-1995, SEC.5; P.L.56-1996, SEC.7; P.L.139-2001, SEC.11; P.L.170-2003, SEC.7; P.L.89-2007, SEC.9; P.L.56-2012, SEC.12; P.L.66-2014, SEC.12; P.L.94-2014, SEC.1; P.L.251-2015, SEC.20; P.L.187-2016, SEC.11; P.L.187-2018, SEC.3; P.L.66-2021, SEC.8.
Ind. Code § 6-6-2.5-8 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-8
"Destination state"
Status: in_force

Sec. 8. As used in this chapter, "destination state" means the state for which a motor vehicle or barge is destined for off-loading into storage facilities for consumption or resale.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-35-9 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-9
Transactions taxed
Status: in_force

Sec. 9. Transactions described in section 8(1) of this chapter include transactions in which food or beverage is:

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

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

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

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

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.6-3-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-8
Local income tax council; resolution to propose an ordinance; distribution of copy of ordinance; vote; county with a single voting bloc
Status: in_force

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

Sec. 8. (a) This section applies to a county in which the county adopting body is a local income tax council.

(b) Except as provided in subsection (e), any member of a local income tax council may present an ordinance for passage. To do so, the member must adopt a resolution to propose the ordinance to the local income tax council and distribute a copy of the proposed ordinance to the county auditor. The county auditor shall treat any proposed ordinance distributed to the auditor under this section as a casting of all that member's votes in favor of the proposed ordinance.

(c) Except as provided in subsection (f), the county auditor shall deliver copies of a proposed ordinance the auditor receives to all members of the local income tax council within ten (10) days after receipt. Subject to subsection (d), once a member receives a proposed ordinance from the county auditor, the member shall vote on it within thirty (30) days after receipt.

(d) Except as provided in subsection (h), if, before the elapse of thirty (30) days after receipt of a proposed ordinance, the county auditor notifies the member that the 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 the member need not vote on the proposed ordinance.

(e) 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 fiscal body of any county, city, or town that is a member of a local income tax council may adopt a resolution to propose an ordinance to increase a tax rate in the county to be voted on by the local income tax council as a whole as required under section 9.5 of this chapter and distribute a copy of the proposed ordinance to the county auditor. The county auditor shall treat the vote tally on the resolution adopted under this subsection for each individual who is a member of the fiscal body of the county, city, or town as the voting record for that individual either for or against the ordinance being proposed for consideration by the local income tax council as a whole under section 9.5 of this chapter. This subsection expires May 31, 2028.

(f) 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 shall deliver copies of a proposed ordinance the auditor receives under subsection (e) to the fiscal officers of all members of the local income tax council (other than the member proposing the ordinance under subsection (e)) within ten (10) days after receipt. Subject to subsection (h), once a member receives a proposed ordinance from the county auditor, the member shall vote on it within thirty (30) days after receipt. This subsection expires May 31, 2028.

(g) 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 fiscal body of each county, city, or town voting on a resolution to propose an ordinance under subsection (e), or voting on a proposed ordinance being considered by the local income tax council as a whole under section 9.5 of this chapter, must take a roll call vote on the resolution or the proposed ordinance. If an individual who sits on the fiscal body is absent from the meeting in which a vote is taken or abstains from voting on the resolution or proposed ordinance, the fiscal officer of the county, city, or town shall nevertheless consider that individual's vote as a "no" vote against the resolution or the proposed ordinance being considered, whichever is applicable, for purposes of the vote tally under this section and shall note on the vote tally that the individual's "no" vote is due to absence or abstention. The fiscal body of each county, city, or town shall certify the roll call vote on a resolution or a proposed ordinance, either for or against, to the county auditor as set forth under this chapter. This subsection expires May 31, 2028.

(h) 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. If, before the elapse of thirty (30) days after receipt of a proposed ordinance under subsection (e), the county auditor notifies the member 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 for or against a proposed ordinance voting as a whole under section 9.5 of this chapter, the member need not vote on the proposed ordinance under subsection (e). This subsection expires May 31, 2028.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.32; P.L.159-2021, SEC.23; P.L.137-2024, SEC.5; P.L.223-2025, SEC.7; P.L.157-2026, SEC.119.
Ind. Code § 6-1.1-8.7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-3
Petitions for reassessment of industrial facilities
Status: in_force

Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township.

(b) An industrial company may at any time petition the department to assess the real property of an industrial facility owned or used by the company.

(c) Before January 1 of any year, the county assessor of the county in which an industrial facility is located may petition the department to assess the real property of the industrial facility for the assessment date in the following year.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.18; P.L.113-2010, SEC.21; P.L.112-2012, SEC.24.
Ind. Code § 6-1.1-30-20 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-20
Property tax transparency portal
Status: in_force

Sec. 20. (a) The department shall develop and maintain a property tax transparency portal on the department's current website through which taxpayers may:

(1) compare the property tax liability in their current tax statement compared to their potential property tax liability based on changes under a proposed tax rate; and

(2) provide taxpayer feedback to the department and local units.

(b) The department shall make the portal available for taxpayer use not later than January 1, 2026.

As added by P.L.68-2025, SEC.78.
Ind. Code § 6-1.1-3-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-13
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.5. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-6-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-5
Size restrictions of classified land parcel
Status: in_force

Sec. 5. Except as provided in section 5.3 of this chapter, a parcel of land may not be classified as native forest land, a forest plantation, or wildlands unless it contains at least ten (10) contiguous acres. The parcel may be of any shape but must be at least fifty (50) feet in width.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.5; P.L.66-2006, SEC.6; P.L.33-2024, SEC.2.
Ind. Code § 6-7-2-7.5 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-7.5
Tax on distribution of closed system cartridges; rate; time of imposition
Status: in_force

Sec. 7.5. (a) A tax is imposed on the distribution of closed system cartridges in Indiana at the rate of thirty percent (30%) of the wholesale price of the closed system cartridge. If a closed system cartridge is sold in the same package as a vapor product device, the tax imposed under this subsection shall only apply to the wholesale price of the closed system cartridge if the wholesale cost of the closed system cartridge can be isolated from the vapor product device on the invoice.

(b) The distributor of closed system cartridges, including a person that sells closed system cartridges through a website, is liable for the tax imposed under subsection (a). The tax is imposed at the time the distributor:

(1) brings or causes closed system cartridges to be brought into Indiana for distribution;

(2) manufactures closed system cartridges in Indiana for distribution;

(3) transports closed system cartridges to retail dealers in Indiana for resale by those retail dealers; or

(4) first receives the closed system cartridges in Indiana in the case of distributor to distributor transactions.

(c) A consumer who purchases untaxed closed system cartridges from a distributor or retailer is liable for the tax imposed under subsection (a).

As added by P.L.165-2021, SEC.108. Amended by P.L.137-2022, SEC.69; P.L.1-2025, SEC.99; P.L.205-2025, SEC.16; P.L.213-2025, SEC.88; P.L.23-2026, SEC.43.
Ind. Code § 6-1.1-24.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-3
Petition elements
Status: in_force

Sec. 3. A petition filed with a court under this chapter must include all of the following:

(1) The legal description and parcel or property number for each of the tracts or items of real property.

(2) A statement that the tracts or items of real property that are the subject of the petition are located within the petitioner's territory.

(3) For each tract or item of real property that is the subject of the petition, the names of the persons who own the tract or item of real property. If the petitioner is alleging that the tracts or items of real property are owned by a group of affiliated persons, the petitioner must also specify each person's affiliation with at least one (1) other person in the group of affiliated persons.

(4) A statement that each owner of record of a tract or item of real property that is the subject of the petition:

(A) acquired the tract or item of real property in one (1) or more tax sales; and

(B) subsequently received a deed for the real property.

(5) For each tract or item of real property that is the subject of the petition, the amounts of the delinquent property taxes and special assessments that are owed at the time the property is certified as eligible for tax sale under IC 6-1.1-24-1.

(6) A statement that the delinquent property taxes and special assessments are payable to the county treasurer.

(7) A statement that if:

(A) the delinquent property taxes and special assessments on the tracts or items of real property that are the subject of the petition; and

(B) the property taxes and special assessments that accrue after the property is certified as eligible for tax sale under IC 6-1.1-24-1;

are not paid on or before the appearance date and time, the petitioner will be entitled to an order directing the county auditor to issue a deed to each of the tracts or items of real property to the petitioner, without a right of redemption.

(8) A statement that if proof of payment of the total amount of delinquent property taxes and special assessments for all tracts or items of real property specified under subdivision (1) is tendered to the court on or before the appearance date and time, the court will dismiss the petition.

(9) If the petitioner is a city or town, a representation that the petitioner has furnished the county executive with a copy of the petition and the county executive consents to the requested relief.

As added by P.L.236-2015, SEC.3. Amended by P.L.183-2016, SEC.2.
Ind. Code § 6-1.1-21.1-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-13
Chapter constitutes complete authority for loans
Status: in_force

Sec. 13. The notes and the authorization, issuance, sale, and delivery of the notes are not subject to any general statute concerning obligations issued by the local governmental entity borrower. This chapter contains full and complete authority for the making of the loan, the authorization, issuance, sale, and delivery of the notes, and the repayment of the loan by the borrower, and no law, procedure, proceedings, publications, notices, consents, approvals, orders, or acts by any officer, department, agency, or instrument of the state or of any political subdivision is required to make the loan, issue the notes, or repay the loan except as prescribed in this chapter.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-6-1.1-101 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-101
Short title
Status: in_force

Sec. 101. This chapter shall be known and may be cited as the "Gasoline Tax Law."

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.4.
Ind. Code § 6-2.5-5-21 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-21
Exemption; sales of food and food ingredients by nonprofit entities to confined or hospitalized persons
Status: in_force

Sec. 21. (a) Sales of food and food ingredients are exempt from the state gross retail tax if:

(1) the seller meets the filing requirements under subsection (c) and is an organization described in section 25(a)(1) of this chapter;

(2) the purchaser is a person confined to the purchaser's home because of age, sickness, or infirmity;

(3) the seller delivers the food and food ingredients to the purchaser; and

(4) the delivery is prescribed as medically necessary by a physician licensed to practice medicine in Indiana.

(b) Sales of food and food ingredients are exempt from the state gross retail tax if the seller is an organization described in section 25(a)(1) of this chapter, and the purchaser is a patient in a hospital operated by the seller.

(c) To obtain the exemption provided by this section, a taxpayer must follow the procedures set forth in section 25(c) of this chapter.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981, P.L.77, SEC.2; P.L.192-2002(ss), SEC.53; P.L.257-2003, SEC.26; P.L.2-2007, SEC.119; P.L.293-2013(ts), SEC.5; P.L.137-2022, SEC.27; P.L.118-2024, SEC.6.
Ind. Code § 6-1.1-12.6-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.6 / Section 6-1.1-12.6-3
Statement to claim deduction and information required; filing requirement; county auditor duties
Status: in_force

Sec. 3. (a) A property owner that qualifies for the deduction under this chapter and that desires to receive the deduction for a calendar year must complete and date a statement containing the information required by subsection (b) and file the statement with the county auditor on or before January 15 of the immediately succeeding calendar year. The township assessor shall verify each statement filed under this section, and the county auditor shall:

(1) make the deductions; and

(2) notify the county property tax assessment board of appeals of all deductions approved;

under this section.

(b) The statement referred to in subsection (a) must be verified under penalties for perjury and must contain the following information:

(1) The assessed value of the real property for which the person is claiming the deduction.

(2) The full name and complete business address of the person claiming the deduction.

(3) The complete address and a brief description of the real property for which the person is claiming the deduction.

(4) The name of any other county in which the person has applied for a deduction under this chapter for that assessment date.

(5) The complete address and a brief description of any other real property for which the person has applied for a deduction under this chapter for that assessment date.

As added by P.L.70-2008, SEC.1. Amended by P.L.183-2014, SEC.17; P.L.148-2015, SEC.11; P.L.136-2024, SEC.18.
Ind. Code § 6-2.5-3-0.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-0.3
Intent of general assembly in construction of amendments to section 1 of this chapter
Status: in_force

Sec. 0.3. It is the intent of the general assembly that the amendments made to section 1 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers.

As added by P.L.220-2011, SEC.134.
Ind. Code § 6-1.1-12.8-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.8 / Section 6-1.1-12.8-2
"Residential builder"
Status: in_force

Sec. 2. As used in this chapter, "residential builder" means a person that builds any of the following for sale in the ordinary course of the person's trade or business:

(1) Single family residences.

(2) Single family townhouses.

(3) Single family condominium units.

As added by P.L.175-2011, SEC.2.
Ind. Code § 6-1.1-20.3-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-6
Petitions to the board; petition by treasurer of state
Status: in_force

Sec. 6. (a) The fiscal body and the executive of a political subdivision may jointly file a petition with the board seeking to have the political subdivision designated as a distressed political subdivision under this chapter.

(b) The governing body or the superintendent of a school corporation may do any of the following:

(1) File a petition with the board seeking relief under section 8.3 of this chapter.

(2) File a petition with the board seeking to have the school corporation designated as a distressed political subdivision under this chapter.

(c) If the treasurer of state has reason to believe that a school corporation will not be able to pay the school corporation's debt service obligations (as defined in IC 20-48-1-11) as those debt service obligations become due, the treasurer of state may file a petition with the board seeking to have the school corporation designated as a distressed political subdivision under this chapter.

(d) The board may adopt procedures governing the timing and required content of a petition under subsection (a) or (c).

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.205; P.L.145-2012, SEC.5; P.L.257-2013, SEC.20; P.L.241-2017, SEC.6; P.L.244-2017, SEC.11; P.L.140-2018, SEC.2.
Ind. Code § 6-1.1-20-10.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-10.1
Restrictions on promoting a position on a referendum
Status: in_force

Sec. 10.1. (a) This section applies only to:

(1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease subject to sections 3.5 and 3.6 of this chapter; and

(2) any other political subdivision that has assessed value within the same taxing district as the political subdivision described in subdivision (1).

(b) Except as otherwise provided in this section, during the period beginning with the adoption of the ordinance or resolution and continuing through the day on which a local public question is submitted to the voters of the political subdivision under section 3.6 of this chapter, the political subdivision seeking to issue bonds or enter into a lease for the proposed controlled project, or any other political subdivision that has assessed value within the same taxing district, may not promote a position on the local public question by doing any of the following:

(1) Using facilities or equipment, including mail and messaging systems, owned by the political subdivision to promote a position on the local public question, unless equal access to the facilities or equipment is given to persons with a position opposite to that of the political subdivision.

(2) Making an expenditure of money from a fund controlled by the political subdivision to promote a position on the local public question. This subdivision does not prohibit a political subdivision from making an expenditure of money to an attorney, an architect, a registered professional engineer, a construction manager, or a financial adviser for professional services provided with respect to a controlled project.

(3) Using an employee to promote a position on the local public question during the employee's normal working hours or paid overtime, or otherwise compelling an employee to promote a position on the local public question at any time. However, if a person described in subsection (f) is advocating for or against a position on the local public question or discussing the local public question as authorized under subsection (f), an employee of the political subdivision may assist the person in presenting information on the local public question, if requested to do so by the person described in subsection (f).

(4) In the case of a school corporation, promoting a position on a local public question by:

(A) using students to transport written materials to their residences or in any way involving students in a school organized promotion of a position;

(B) including a statement within another communication sent to the students' residences; or

(C) initiating discussion of the local public question at a meeting between a teacher and parents of a student regarding the student's performance or behavior at school. However, if the parents initiate a discussion of the local public question at the meeting, the teacher may acknowledge the issue and direct the parents to a source of factual information on the local public question.

However, this section does not prohibit an official or employee of the political subdivision from carrying out duties with respect to a local public question that are part of the normal and regular conduct of the official's or employee's office or agency, including the furnishing of factual information regarding the local public question in response to inquiries from any person.

(c) The staff and employees of a school corporation may not personally identify a student as the child of a parent or guardian who supports or opposes a controlled project subject to a local public question held under section 3.6 of this chapter.

(d) This subsection does not apply to:

(1) a personal expenditure to promote a position on a local public question by an employee of a school corporation whose employment is governed by a collective bargaining contract or an employment contract; or

(2) an expenditure to promote a position on a local public question by a person or an organization that has a contract or an arrangement (whether formal or informal) with the school corporation solely for the use of the school corporation's facilities.

A person or an organization that has a contract or an arrangement (whether formal or informal) with a school corporation to provide goods or services to the school corporation may not spend any money to promote a position on a local public question. A person or an organization that violates this subsection commits a Class A infraction.

(e) An attorney, an architect, a registered professional engineer, a construction manager, or a financial adviser for professional services provided with respect to a controlled project may not spend any money to promote a position on a local public question. A person who violates this subsection:

(1) commits a Class A infraction; and

(2) is barred from performing any services with respect to the controlled project.

(f) Notwithstanding any other law, an elected or appointed public official of the political subdivision (including any school board member and school corporation superintendent), a school corporation assistant superintendent, or a chief school business official of a school corporation may at any time:

(1) personally advocate for or against a position on the local public question; or

(2) discuss the public question with any individual, group, or organization or otherwise personally advocate for or against a position on the public question before any individual, group, or organization;

so long as it is not done by using public funds. Advocacy or discussion allowed under this subsection is not considered a use of public funds. However, this subsection does not authorize or apply to advocacy or discussion by a school board member, superintendent, assistant superintendent, or school business official to or with students that occurs during the regular school day.

(g) A student may use school equipment or facilities to report or editorialize about a local public question as part of the news coverage of the referendum by student newspaper or broadcast.

(h) Nothing in this section shall be construed to prevent a political subdivision that has assessed value within the same taxing district as the political subdivision described in subsection (a) from adopting a resolution or taking a position on the local public question.

As added by P.L.146-2008, SEC.200. Amended by P.L.182-2009(ss), SEC.149; P.L.198-2011, SEC.4; P.L.60-2020, SEC.3.
Ind. Code § 6-3.1-4-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-5
Qualified research expenses; determination
Status: in_force

Sec. 5. In prescribing standards for determining which qualified research expenses are considered Indiana qualified research expenses for purposes of computing the credit provided by this chapter, the department may consider:

(1) the place where the services are performed;

(2) the residence or business location of the person or persons performing the services;

(3) the place where qualified research supplies are consumed; and

(4) other factors that the department determines are relevant for the determination.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-6-11-12 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-12
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2; P.L.233-2003, SEC.1; P.L.198-2016, SEC.51. Repealed by P.L.178-2019, SEC.28.
Ind. Code § 6-3-2-1.5 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-1.5
Expired
Status: repealed

As added by P.L.81-2004, SEC.21. Amended by P.L.190-2005, SEC.2; P.L.203-2005, SEC.4; P.L.180-2006, SEC.4; P.L.288-2013, SEC.32; P.L.212-2018(ss), SEC.21; P.L.138-2022, SEC.5; P.L.201-2023, SEC.96. Expired 1-1-2025 by P.L.212-2018(ss), SEC.21.
Ind. Code § 6-3.5-4-12 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-12
Appropriation of money derived from surtax
Status: in_force

Sec. 12. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the surtax to the department of transportation established by IC 36-3-5-4 for use by the department under law. The city-county council may not appropriate money derived from the surtax for any other purpose.

(b) Beginning July 1, 2025, the city-county council must appropriate money derived from the surtax for the purposes allowed under IC 8-14-1-4(c).

As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1982, P.L.33, SEC.7; P.L.173-2025, SEC.4.
Ind. Code § 6-7-1-19.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-19.5
Transporting cigarettes without stamps affixed; invoice or delivery ticket requirement; exceptions
Status: in_force

Sec. 19.5. A person who transports cigarettes which do not bear an Indiana tax stamp over Indiana highways shall carry invoices or delivery tickets for those cigarettes containing the following information:

(1) the name and address of the consignor or seller;

(2) the name and address of the consignee or purchaser;

(3) the quantity and brands of the cigarettes; and

(4) the name and address of the person liable for the tax imposed on those cigarettes under this chapter.

However, this section does not apply to licensed distributors, to common carriers, or to employees of the state or federal government who are performing their official duties in the enforcement of this chapter.

As added by Acts 1980, P.L.60, SEC.3.
Ind. Code § 6-6-2.5-5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-5
"Bulk plant"
Status: in_force

Sec. 5. As used in this chapter, "bulk plant" means a gasoline or special fuel storage facility, other than a terminal, that is primarily used for redistribution of gasoline and special fuel by a motor vehicle with a capacity of not more than five thousand four hundred (5,400) gallons.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.14.
Ind. Code § 6-1.1-15-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-5
Rehearing; judicial review; procedure
Status: in_force

Sec. 5. (a) Not later than fifteen (15) days after the Indiana board gives notice of its final determination under section 4 of this chapter to the party or the maximum allowable time for the issuance of a final determination by the Indiana board under section 4 of this chapter expires, a party to the proceeding may request a rehearing before the Indiana board. The Indiana board may conduct a rehearing and affirm or modify its final determination, giving the same notices after the rehearing as are required by section 4 of this chapter. The Indiana board has fifteen (15) days after receiving a petition for a rehearing to determine whether to grant a rehearing. Failure to grant a rehearing not later than fifteen (15) days after receiving the petition shall be treated as a final determination to deny the petition. A petition for a rehearing does not toll the time in which to file a petition for judicial review unless the petition for rehearing is granted. If the Indiana board determines to rehear a final determination, the Indiana board:

(1) may conduct the additional hearings that the Indiana board determines necessary or review the written record without additional hearings; and

(2) shall issue a final determination not later than ninety (90) days after notifying the parties that the Indiana board will rehear the final determination.

If the Indiana board fails to make a final determination within the time allowed under subdivision (2), the entity that initiated the petition for rehearing may take no action and wait for the Indiana board to make a final determination or petition for judicial review under subsection (g).

(b) A party may petition for judicial review of the final determination of the Indiana board. In order to obtain judicial review under this section, a party must:

(1) file a petition with the Indiana tax court;

(2) serve a copy of the petition on:

(A) the parties to the review by the Indiana board;

(B) the attorney general; and

(C) any entity that filed an amicus curiae brief with the Indiana board; and

(3) file a written notice of appeal with the Indiana board informing the Indiana board of the party's intent to obtain judicial review.

Petitions for judicial review may be consolidated at the request of the appellants if it can be done in the interest of justice. The department of local government finance may intervene in an action taken under this subsection if the interpretation of a rule of the department is at issue in the action. The county assessor is a party to the review under this section.

(c) Except as provided in subsection (g), to initiate a proceeding for judicial review under this section, a party must take the action required by subsection (b) not later than:

(1) forty-five (45) days after the Indiana board gives the person notice of its final determination, unless a rehearing is conducted under subsection (a); or

(2) forty-five (45) days after the Indiana board gives the person notice under subsection (a) of its final determination, if a rehearing is conducted under subsection (a) or the maximum time elapses for the Indiana board to make a determination under this section.

(d) The failure of the Indiana board to conduct a hearing within the period prescribed in section 4(e) of this chapter does not constitute notice to the party of an Indiana board final determination.

(e) The county assessor may petition for judicial review to the tax court in the manner prescribed in this section. If the county auditor appeared before the Indiana board concerning the matter, the county auditor may petition for judicial review to the tax court in the manner prescribed in this section.

(f) The county assessor may not be represented by the attorney general in a judicial review initiated under subsection (b) by the county assessor.

(g) If the maximum time elapses for the Indiana board to give notice of its final determination under subsection (a) or section 4 of this chapter, a party may initiate a proceeding for judicial review by taking the action required by subsection (b) at any time after the maximum time elapses. If:

(1) a judicial proceeding is initiated under this subsection; and

(2) the Indiana board has not issued a determination;

the tax court shall determine the matter de novo.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.291-1985, SEC.5; P.L.74-1987, SEC.14; P.L.50-1990, SEC.1; P.L.6-1997, SEC.75; P.L.198-2001, SEC.45; P.L.178-2002, SEC.19; P.L.256-2003, SEC.12; P.L.245-2003, SEC.14; P.L.199-2005, SEC.10; P.L.219-2007, SEC.41; P.L.257-2019, SEC.32; P.L.121-2019, SEC.7; P.L.156-2020, SEC.18.
Ind. Code § 6-9-17-3 — Indiana Code / Title 6 / Article 9 / Chapter 17 / Section 6-9-17-3
Tax on lodgings; levy; exemptions; rate; payment; administration
Status: in_force

Sec. 3. (a) The county fiscal body may pass an ordinance to levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any 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;

in the county.

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

(1) a person rents a campsite at a state or federal park or forest;

(2) 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

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

(c) The tax shall be levied at the rate of five percent (5%) on the gross retail income derived from lodging income only and is in addition to the state gross retail tax imposed under IC 6-2.5.

(d) The tax shall be paid monthly to the county treasurer not more than ten (10) days after the end of the month in which the tax is collected. The provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, exemptions, and definitions apply to the imposition of the tax imposed by this section. The county treasurer is responsible for administration of the tax. All provisions of IC 6-8.1 apply to the county treasurer with respect to the tax imposed by this section in the same manner that they apply to the department of state revenue with respect to listed taxes under IC 6-8.1-1-1.

As added by Acts 1982, P.L.68, SEC.1. Amended by P.L.75-1986, SEC.1; P.L.76-1988, SEC.1; P.L.67-1997, SEC.17; P.L.175-2018, SEC.16.
Ind. Code § 6-9-46-8 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-8
County performing arts center admissions tax fund
Status: in_force

Sec. 8. (a) If a performing arts center admissions tax is imposed under this chapter, the county legislative body shall establish a county performing arts center admissions tax fund.

(b) The county treasurer shall deposit money received under section 7 of this chapter in the county performing arts center admissions tax fund.

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

(d) Money in the fund may be used by the county only with regard to the indoor performing arts center and only for the following:

(1) Retiring debt related to the indoor performing arts center.

(2) Paying lease rentals related to the indoor performing arts center.

(3) Paying for costs to improve or construct infrastructure serving the indoor performing arts center.

(4) Paying for costs related to capital repairs and maintenance of the indoor performing arts center.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-1.1-52-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-11
Payment before the delayed due date; deferred property taxes and accrued interest
Status: in_force

Sec. 11. Deferred property taxes and accrued interest may be paid at any time on or before the delayed due date under section 10 of this chapter. Payment of deferred property taxes after the delayed due date shall be collected in the same manner as delinquent property taxes.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-8-11-18 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-18
Written notice required
Status: in_force

Sec. 18. (a) For the purposes of section 17(b) of this chapter, an account administrator that begins to administer a medical care savings account shall, in writing, notify the employee for whose benefit the account was established of the date of the last business day of the administrator's business year.

(b) The notice required by this section must be given not more than thirty (30) days after the account administrator begins to administer the medical care savings account.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-8.1-1-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-11
"Responsible person"; determination of "responsible person" made separately for each tax
Status: in_force

Sec. 11. (a) Except as provided in 6-8.1-18, "responsible person" means a person that:

(1) is an individual conducting business as a sole proprietor or an employee, contractor, officer, or member of an applicable business entity; and

(2) has a duty to remit listed taxes held in trust for the department or a political subdivision.

(b) For purposes of this section, "applicable business entity" means a partnership, corporation, limited liability company, trust, estate, or other combination of individuals or entities that is required to collect, withhold, or remit a tax held in trust.

(c) The determination that a person is a responsible person for a tax held in trust shall be made separately for each tax.

As added by P.L.128-2026, SEC.67.
Ind. Code § 6-1.1-4-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-32
Repealed
Status: repealed

As added by P.L.151-2001, SEC.2. Amended by P.L.90-2002, SEC.45; P.L.151-2002, SEC.2 and P.L.178-2002, SEC.8; P.L.235-2003, SEC.2; P.L.98-2004, SEC.69. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-6-14-5 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-5
Temporary trip permits
Status: in_force

Sec. 5. (a) The owner of a motor vehicle that is propelled by alternative fuel and is:

(1) registered outside Indiana; and

(2) operated on a public highway in Indiana;

shall obtain a temporary trip permit. An alternative fuel temporary trip permit may be purchased from a licensed propane dealer who sells alternative fuels.

(b) A temporary trip permit is valid for seventy-two (72) hours from the time of purchase. The fee for each permit is five dollars and fifty cents ($5.50). The fee for an alternative temporary trip permit must be collected from the purchaser by the licensed propane dealer and paid monthly to the administrator on forms prescribed by the department.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-1.1-36-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-10
Taxes uncollectible because of erroneous proceeding
Status: in_force

Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be added to the amount to be collected the following year.

[Pre-1975 Property Tax Recodification Citation: 6-1-60-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.33, SEC.5.
Ind. Code § 6-1.1-48-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-3
"Designating body"
Status: in_force

Sec. 3. As used in this chapter, "designating body" refers to the legislative body of a municipality.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-6-11-12.5 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-12.5
Repealed
Status: repealed

As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003, SEC.2; P.L.207-2011, SEC.1; P.L.151-2012, SEC.6; P.L.95-2016, SEC.1. Repealed by P.L.178-2019, SEC.29.
Ind. Code § 6-8.1-11-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 11 / Section 6-8.1-11-1
Repealed
Status: repealed

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.98, SEC.1. Repealed by P.L.332-1989(ss), SEC.47.
Ind. Code § 6-9-62-3 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

(1) The day specified in the ordinance.

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

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-9-62-9 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-9
Uses of money in fund
Status: in_force

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

(1) Rehabilitation, renovation, repurposing, improvement, or maintenance of historic property.

(2) Park and recreation purposes, including the purchase of land for park and recreation purposes.

(3) Economic development purposes.

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

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

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-1.1-22.1-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-11
Deposit of repayment amounts in the counter-cyclical revenue and economic stabilization fund
Status: in_force

Sec. 11. When the treasurer of state receives a payment with respect to a loan under this chapter, the treasurer of state shall deposit the amount received in the counter-cyclical revenue and economic stabilization fund.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-2.5-5-29 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-29
Manufactured homes; industrialized residential structures
Status: in_force

Sec. 29. (a) As used in this section:

"Manufactured home" has the definition set forth in IC 9-13-2-96(a). The term includes a mobile home (as defined in IC 9-13-2-103.2).

"Industrialized residential structure" means a structure that is both an industrialized building system (as defined in IC 22-12-1-14) and a one (1) or two (2) family private residence.

(b) Sales of manufactured homes or industrialized residential structures are exempt from the state gross retail tax to the extent that the gross retail income from the sales is not attributable to the cost of materials used in manufacturing the manufactured home or industrialized residential structure.

(c) For purposes of this section, the part of the gross retail income not attributable to the cost of materials used in manufacturing a manufactured home or an industrialized residential structure is thirty-five percent (35%) of the gross retail income derived from the sale of the manufactured home or industrialized residential structure.

(d) The gross retail income derived from the sale of a preowned manufactured home is exempt from the state gross retail tax.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.245-1987, SEC.7; P.L.86-1989, SEC.2; P.L.157-2026, SEC.99.
Ind. Code § 6-3.1-29-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-15
Computation of credit amount
Status: in_force

Sec. 15. (a) Subject to section 16 of this chapter, the amount of the credit to which a taxpayer is entitled for a qualified investment in an integrated coal gasification powerplant is equal to the sum of the following:

(1) Ten percent (10%) of the taxpayer's qualified investment for the first five hundred million dollars ($500,000,000) invested.

(2) Five percent (5%) of the amount of the taxpayer's qualified investment that exceeds five hundred million dollars ($500,000,000) only if the facility is dedicated primarily to serving Indiana retail electric or gas utility consumers.

(b) Subject to section 16 of this chapter, the amount of the credit to which a taxpayer is entitled for a qualified investment in a fluidized bed combustion technology is equal to the sum of the following:

(1) Seven percent (7%) of the taxpayer's qualified investment for the first five hundred million dollars ($500,000,000) invested.

(2) Three percent (3%) of the amount of the taxpayer's qualified investment that exceeds five hundred million dollars ($500,000,000).

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.13; P.L.175-2007, SEC.5.
Ind. Code § 6-8-13-5 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-5
"Registered business"
Status: in_force

Sec. 5. As used in this chapter, "registered business" means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-20.2-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-13
Treasurer of state payment of delinquent loan payments from eligible county funds held by state
Status: in_force

Sec. 13. Upon the failure of an eligible county to make any of the eligible county's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the state that would be otherwise distributable to the eligible county.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-1.1-20-3.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3.8
Procedure for initiating referendum for certain projects when petition and remonstrance process would otherwise apply
Status: in_force

Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies.

(b) If the proper officers of a political subdivision make a preliminary determination to issue bonds 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 execution of the lease instead of the petition and remonstrance process under section 3.2 of this chapter.

(c) The fiscal body must adopt a resolution under subsection (b) not later than the date on which the political subdivision makes a preliminary determination to issue bonds or enter into a lease as described in subsection (a).

(d) The fiscal body must 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.

(e) 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.113-2010, SEC.37.
Ind. Code § 6-1.1-21.4-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-1
"Board"
Status: in_force

Sec. 1. As used in this chapter, "board" refers to the state board of finance.

As added by P.L.131-2008, SEC.5.
Ind. Code § 6-1.1-10-36.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-36.3
Property used or occupied for one or more stated purposes; applicability of exemption; limitations
Status: in_force

Sec. 36.3. (a) For purposes of this section, property is predominantly used or occupied for one (1) or more stated purposes if it is used or occupied for one (1) or more of those purposes during more than fifty percent (50%) of the time that it is used or occupied in the year that ends on the assessment date of the property.

(b) The determination under subsection (c) of:

(1) the use or occupation of the property; and

(2) the application of an exemption;

applies separately to each part of the property identified under IC 6-1.1-11-3(c)(5).

(c) If a section of this chapter states one (1) or more purposes for which property must be used or occupied in order to qualify for an exemption, then the exemption applies as follows:

(1) Property that is exclusively used or occupied for one (1) or more of the stated purposes is totally exempt under that section.

(2) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a church, religious society, or not-for-profit school is totally exempt under that section.

(3) Property that is predominantly used or occupied for one (1) or more of the stated purposes by a person other than a church, religious society, or not-for-profit school is exempt under that section from property tax on the part of the assessment of the property that bears the same proportion to the total assessment of the property as the amount of time that the property was used or occupied for one (1) or more of the stated purposes during the year that ends on the assessment date of the property bears to the amount of time that the property was used or occupied for any purpose during that year. This subdivision does not apply to a for-profit provider of early childhood education services covered by section 46 of this chapter.

(4) Property that is predominantly used or occupied for a purpose other than one (1) of the stated purposes is not exempt from any part of the property tax.

(d) Property is not used or occupied for one (1) or more of the stated purposes during the time that a predominant part of the property is used or occupied in connection with a trade or business that is not substantially related to the exercise or performance of one (1) or more of the stated purposes.

As added by P.L.66-1983, SEC.2. Amended by P.L.264-2003, SEC.3; P.L.151-2014, SEC.2.
Ind. Code § 6-8-15-2 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-2
"Department"
Status: in_force

Sec. 2. As used in this chapter, "department" refers to the Indiana department of insurance created by IC 27-1-1-1.

As added by P.L.154-2020, SEC.38.
Ind. Code § 6-4.1-4-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-0.5
Inheritance tax return not required; affidavits; liens
Status: reserved

Sec. 0.5. (a) No inheritance tax return is required under this chapter unless the total fair market value of the property interests transferred by the decedent to a transferee under a taxable transfer or transfers exceeds the exemption provided to the transferee under IC 6-4.1-3-10 through IC 6-4.1-3-12 (before the repeal of IC 6-4.1-3). For purposes of this section, the fair market value of a property interest is its fair market value as of the appraisal date prescribed by IC 6-4.1-5-1.5.

(b) An affidavit may be used to state that no inheritance tax is due after applying the exemptions under IC 6-4.1-3 (before its repeal). The affidavit must contain the following information:

(1) The decedent's name and date of death.

(2) The name of each known transferee and the transferee's relationship to the decedent.

(3) The total value of property transferred to each known transferee as a result of the decedent's death.

(4) A statement that the total value of property transferred to each known transferee as a result of the decedent's death is less than the amount of the exemption provided to the transferee under IC 6-4.1-3 (before its repeal).

(c) An affidavit described in subsection (b) may be:

(1) recorded in the office of the county recorder if the affidavit concerns real property and includes the legal description of the real property in the decedent's estate; or

(2) submitted as required by IC 6-4.1-8-4 if the affidavit concerns personal property.

If consent by the department of state revenue or the appropriate county assessor is required under IC 6-4.1-8-4 for the transfer of personal property, the affidavit must be submitted with a request for a consent to transfer under IC 6-4.1-8-4.

(d) If consent by the department of state revenue or the appropriate county assessor is required under IC 6-4.1-8-4 before personal property may be transferred and the department of state revenue or the appropriate county assessor consents to a transfer of personal property under IC 6-4.1-8-4 after considering an affidavit described in subsection (b), the full value of the personal property may be transferred.

(e) The department of state revenue or the appropriate county assessor may rely upon an affidavit described in subsection (b) to determine that a transfer will not jeopardize the collection of inheritance tax for purposes of IC 6-4.1-8-4(e).

(f) It is presumed that no inheritance tax is due and that no inheritance tax return is required if an affidavit described in subsection (b) was:

(1) properly executed; and

(2) recorded in the decedent's county of residence or submitted under IC 6-4.1-8-4.

(g) Except as provided in subsection (i), a lien attached under IC 6-4.1-8-1 to the real property owned by a decedent terminates when an affidavit described in subsection (b) is:

(1) properly executed; and

(2) recorded in the county in which the real property is located.

(h) Except as provided in subsection (i), a lien attached under IC 6-4.1-8-1 to personal property that is owned by the decedent terminates when:

(1) an affidavit described in subsection (b) is properly executed;

(2) the affidavit described in subsection (b) is submitted to the department of state revenue or the appropriate county assessor in conformity with IC 6-4.1-8-4; and

(3) the department of state revenue or the appropriate county assessor consents to the transfer.

However, subdivision (3) does not apply if consent of the department of state revenue or the appropriate county assessor is not required under IC 6-4.1-8-4 before the property may be transferred.

(i) A lien terminated under subsection (g) or (h) is reattached to the property under IC 6-4.1-8-1 if the department of state revenue obtains an order that an inheritance tax is owed.

As added by Acts 1977(ss), P.L.6, SEC.4. Amended by Acts 1979, P.L.75, SEC.9; Acts 1980, P.L.57, SEC.8; P.L.87-1983, SEC.4; P.L.252-2001, SEC.1; P.L.6-2010, SEC.1; P.L.79-2017, SEC.16.
Ind. Code § 6-3.6-9-15 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-15
Trust account; excess balance; supplemental distribution; amount; allocation
Status: in_force

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

Sec. 15. (a) If the budget agency determines that the balance in a county trust account exceeds fifteen percent (15%) (or the percentage set forth in subsection (g), if applicable) of the certified distributions to be made to the county in the determination year, the budget agency shall make a supplemental distribution to the county from the county's trust account. The budget agency shall use the trust account balance as of December 31 of the year that precedes the determination year by two (2) years (referred to as the "trust account balance year" in this section).

(b) A supplemental distribution described in subsection (a) must be:

(1) made at the same time as the determinations are provided to the county auditor under subsection (d)(3); and

(2) allocated in the same manner as certified distributions for the purposes described in this article.

(c) The amount of a supplemental distribution described in subsection (a) is equal to the amount by which:

(1) the balance in the county trust account; minus

(2) the amount of any supplemental or special distribution that has not yet been accounted for in the last known balance of the county's trust account;

exceeds fifteen percent (15%) (or the percentage set forth in subsection (g), if applicable) of the certified distributions to be made to the county in the determination year.

(d) For a county that qualifies for a supplemental distribution under this section in a year, the following apply:

(1) Before February 15, the budget agency shall update the information described in section 9 of this chapter to include the excess account balances to be distributed under this section.

(2) Before May 2, the budget agency shall provide the amount of the supplemental distribution for the county to the department of local government finance and to the county auditor.

(3) The department of local government finance shall determine for the county and each taxing unit within the county:

(A) the amount and allocation of the supplemental distribution attributable to the taxes that were imposed as of December 31 of the trust account balance year, including any specific distributions for that year; and

(B) the amount of the allocation for each of the purposes set forth in this article, using the allocation percentages in effect in the trust account balance year.

The department of local government finance shall provide these determinations to the county auditor before May 16 of the determination year.

(4) Before June 1, the county auditor shall distribute to each taxing unit the amount of the supplemental distribution that is allocated to the taxing unit under subdivision (3). However, for a county with a former tax to provide for a levy freeze under IC 6-3.6-11-1, the supplemental distribution shall first be distributed as determined in any resolution adopted under IC 6-3.6-11-1(d).

For determinations before 2019, the tax rates in effect under and the allocation methods specified in the former income tax laws shall be used for the determinations under subdivision (3).

(e) For any part of a supplemental distribution attributable to property tax credits under a former income tax or IC 6-3.6-5, the adopting body for the county may allocate the supplemental distribution to property tax credits for not more than the three (3) years after the year the supplemental distribution is received.

(f) Any income earned on money held in a trust account established for a county under this chapter shall be deposited in that trust account.

(g) This subsection applies only to counties that contain at least four (4) municipalities (cities or towns) each with a population greater than forty thousand (40,000), as determined by the most recent federal decennial census, in which at least one (1) of those municipalities meets the definition of a qualifying municipality under IC 6-1.1-18.5-31(d). The following percentages apply for purposes of the determinations under subsections (a) and (c):

(1) For the determination year beginning after December 31, 2025, and ending before January 1, 2027, twelve and five-tenths percent (12.5%).

(2) For the determination year beginning after December 31, 2026, and ending before January 1, 2028, ten percent (10%).

(3) For a determination year beginning after December 31, 2027, and ending before January 1, 2029, seven and five-tenths percent (7.5%).

(4) For the determination year beginning after December 31, 2028, and ending before January 1, 2030, five percent (5%).

(5) For the determination year beginning after December 31, 2029, and ending before January 1, 2031, two and one-half percent (2.5%).

(6) For the determination year beginning after December 31, 2030, one percent (1%).

As added by P.L.243-2015, SEC.10. Amended by P.L.126-2016, SEC.2; P.L.257-2019, SEC.73; P.L.239-2023, SEC.15; P.L.230-2025, SEC.85.
Ind. Code § 6-5.5-4-13 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-13
Participation loans; apportionment of interest income and other receipts
Status: in_force

Sec. 13. Interest income and other receipts from a participating financial institution's portion of participation loans must be attributed under this chapter. A participation loan is a loan in which more than one (1) lender is a creditor to a common borrower.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-69-4 — Indiana Code / Title 6 / Article 9 / Chapter 69 / Section 6-9-69-4
Applicable transactions
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.230-2025, SEC.118.
Ind. Code § 6-6-5-10 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-10-b
Collection procedures; duties of county officials; distribution
Status: in_force

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

Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts.

(b) The county treasurer, upon receiving the excise tax collections, shall receipt such collections into a separate account for settlement thereof 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 treasurer and auditor to make advances prior to the time of final settlement of such property taxes in the same manner as provided in IC 5-13-6-3.

(c) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. Subject to IC 6-1.1-27-10, the county auditor shall determine the total amount of excise taxes collected for each taxing district in the county and the amount so collected (and the distributions received under section 9.5 of this chapter) shall be apportioned and distributed among the respective funds of the taxing units at the same time as property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). In the event a taxing unit merges or consolidates with one (1) or more taxing units in the county, the county auditor shall include adjustments to the current taxing unit's apportionment and distributions, if necessary, so that the apportionment and distributions accurately reflect the merger or consolidation of the taxing units. However, for purposes of determining distributions under this section for 2009 and each year thereafter, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit, as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP FOUR of the following formula:

STEP ONE: Determine the result of the following:

(A) Separately for 1997, 1998, and 1999 for each taxing district in the county, determine the result of:

(i) the amount appropriated in the year by the county from the county's county welfare fund and county welfare administration fund; divided by

(ii) the total amounts appropriated by all taxing units in the county for the same year.

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

STEP TWO: Determine the result of the following:

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

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

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

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

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

STEP THREE: Determine the result of the following:

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

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

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

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

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

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

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

(d) Such determination shall be made from copies of vehicle registration forms furnished by the bureau of motor vehicles. Prior to such determination, the county assessor of each county shall, from copies of registration forms, cause information pertaining to legal residence of persons owning taxable vehicles to be verified from the assessor's records, to the extent such verification can be so made. The assessor shall further identify and verify from the assessor's records the several taxing units within which such persons reside.

(e) Such verifications shall be done by not later than thirty (30) days after receipt of vehicle registration forms by the county assessor, and the assessor shall certify such information to the county auditor for the auditor's use as soon as it is checked and completed.

Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts 1972, P.L.55, SEC.1. As amended by P.L.19-1987, SEC.18; P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7; P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss), SEC.237; P.L.261-2013, SEC.34; P.L.9-2024, SEC.202; P.L.137-2024, SEC.15; P.L.157-2026, SEC.152.
Ind. Code § 6-9-24-3 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-3
Ordinance imposing tax
Status: in_force

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

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

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

As added by P.L.111-1987, SEC.1.
Ind. Code § 6-1.1-17-20.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-20.6
Reporting the city, town, or county fiscal body that receives a public library's proposed budget to the Indiana state library; declaratory judgment
Status: in_force

Sec. 20.6. (a) Each public library shall identify the applicable city, town, or county fiscal body that receives a public library's proposed budget as provided in section 20.3(c) or 20.3(d) of this chapter.

(b) Not later than October 1, 2020, a public library shall report the applicable city, town, or county fiscal body identified under subsection (a) to the Indiana state library. The report submitted to the state library must contain:

(1) the name of the public library;

(2) the appropriate fiscal body of a city, town, or county to review a library budget under section 20.3(c) or 20.3(d) of this chapter; and

(3) after adoption by the respective board, the signatures of the public library board president and the appropriate fiscal body president.

The Indiana state library shall provide the information submitted to the Indiana state library under this subsection to the department of local government finance by not later than November 1, 2020.

(c) If a fiscal body, other than the fiscal body identified by the public library under subsection (a), objects to the public library's determination under subsection (a), the objecting fiscal body may submit a formal objection to:

(1) the Indiana state library;

(2) the public library; and

(3) the fiscal body identified under subsection (a) by the public library.

(d) If a public library:

(1) is unable to identify the applicable fiscal body under subsection (a);

(2) does not complete the reporting requirements established in subsection (b); or

(3) has a formal objection filed under subsection (c) against the public library's fiscal body designation under subsection (a);

the public library shall file an original action seeking a declaratory judgment in a court with jurisdiction to identify the appropriate fiscal body. The public library shall file a copy of the declaratory judgment with the Indiana state library within thirty (30) days of the court's entry of judgment.

(e) The Indiana state library shall provide the information submitted to the Indiana state library under subsection (b) to the department of local government finance by not later than November 1, 2020.

(f) If there is a change in the territory of the public library:

(1) the public library shall submit a report under subsection (b) to the Indiana state library not later than October 1; and

(2) the Indiana state library shall report the information under subsection (b) to the department of local government finance not later than November 1;

in the year the change in territory becomes effective. Subsections (c) and (d) apply to the public library and to any fiscal body that objects to the public library's designation under subsection (a).

As added by P.L.88-2020, SEC.3.
Ind. Code § 6-9-3-5 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-5
Disposition of tax revenues
Status: in_force

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a program to attract conventions and exhibitions.

(b) The county treasurer shall deposit twenty-five percent (25%) of the tax revenues he receives under section 4 of this chapter in a separate fund to be known as the capital development tourism fund. The board of managers may use money in the capital development tourism fund only to pay the principal and interest due on bonds issued by:

(1) one (1) of the counties described in section 1 of this chapter; or

(2) a political subdivision, as defined in IC 36-1-2-13, located in one (1) of those counties;

to finance a project to promote tourism or to refund bonds previously issued for such a purpose.

As added by Acts 1976, P.L.23, SEC.1. Amended by P.L.55-1984, SEC.3.
Ind. Code § 6-4.1-5-9 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-9
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.2; P.L.190-2016, SEC.12. Repealed by P.L.79-2017, SEC.27.
Ind. Code § 6-3.6-1-1.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-1.5
Transition of certain homestead credits to the property tax relief rate
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. 1.5. (a) In counties that adopted a homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017), the transition from the former taxes to the taxes governed under this article shall include the transition of the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to a property tax relief rate under IC 6-3.6-5.

(b) To accomplish the transition under this section, the department of local government finance shall determine the portion of the income tax rate under IC 6-3.5-6-8 (before its repeal January 1, 2017) that is attributable to the homestead credit approved under IC 6-3.5-6-13 (before its repeal January 1, 2017) and shall allocate that portion of the income tax rate that is attributable to the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to the property tax relief rate under IC 6-3.6-5.

(c) The department of local government finance shall notify each affected county of the rate that will be allocated to the property tax relief rate not later than July 1, 2016. In addition, the department of local government finance shall notify the state budget agency of the transition under this section.

(d) The approval of the local income tax council is not required for the transition of the homestead credit under IC 6-3.5-6-13 (before its repeal January 1, 2017) to a property tax relief rate as set forth in this section.

As added by P.L.197-2016, SEC.41.
Ind. Code § 6-1.1-20.6-1.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-1.6
"Gross assessed value"
Status: in_force

Sec. 1.6. As used in this chapter, "gross assessed value" refers to the assessed value of property after the application of all exemptions under IC 6-1.1-10 or any other provision.

As added by P.L.146-2008, SEC.214.
Ind. Code § 6-1.5-2-3 — Indiana Code / Title 6 / Article 1.5 / Chapter 2 / Section 6-1.5-2-3
Removal of members
Status: in_force

Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-6-6-6 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-6
Department of local government finance; powers and duties
Status: in_force

Sec. 6. For purposes of this chapter, the department of local government finance:

(1) shall prescribe or promulgate the tonnage tax return and any other forms required in order to carry out this chapter;

(2) shall interpret this chapter and instruct a taxing official about the official's duties under it when requested to do so by the official or by a person affected by this chapter;

(3) shall see that the taxes imposed by this chapter are collected;

(4) shall see that the penalties prescribed under this chapter are enforced; and

(5) may exercise those same powers to subpoena and examine records and witnesses which the board has under IC 6-1.1-30-13.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-17(1), (2), (4), (5), (7).]

Formerly: Acts 1975, P.L.47, SEC.3. As amended by Acts 1977, P.L.2, SEC.33; P.L.90-2002, SEC.307.
Ind. Code § 6-1.1-20.3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-5
Staff duties; rules; funding; contracts
Status: in_force

Sec. 5. (a) The board may employ staff who shall serve at the pleasure of the board and carry out the administrative responsibilities assigned by the board. The board may delegate a specific duty, authority, or responsibility assigned to the board under this chapter to the staff.

(b) The department of local government finance shall provide the board with the staff and assistance that the board reasonably requires.

(c) The department of local government finance may provide from the department's budget funding to support the board's duties under this chapter.

(d) The board may contract with accountants, financial experts, and other advisors and consultants as necessary to carry out the board's duties under this chapter.

(e) The board may adopt rules to implement the board's duties, authorities, or responsibilities, including those in this chapter and those in IC 20-19-7.

As added by P.L.224-2007, SEC.36. Amended by P.L.146-2008, SEC.204; P.L.217-2017, SEC.63; P.L.213-2018(ss), SEC.4; P.L.184-2023, SEC.5; P.L.236-2023, SEC.36.
Ind. Code § 6-1.1-24-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-3-b
Notice of auction sale
Status: in_force

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

Sec. 3. (a) This section does not apply to vacant or abandoned real property that is on the list prepared by the county auditor under section 1.5 of this chapter.

(b) When real property is eligible for sale under this chapter, the county auditor shall post a copy of the notice required by section 2 of this chapter at a public place of posting in the county courthouse or in another public county building at least twenty-one (21) days before the earliest date of application for judgment. In addition, the county auditor shall, in accordance with IC 5-3-1-1.5, publish the notice required in section 2 of this chapter once each week for three (3) consecutive weeks before the earliest date on which the application for judgment may be made. The expenses of this publication shall be paid out of the county general fund without prior appropriation.

(c) At least twenty-one (21) days before the application for judgment is made, the county auditor shall mail a copy of the notice required by section 2 of this chapter by certified mail, return receipt requested, to any:

(1) mortgagee;

(2) purchaser under an installment land contract recorded in the office of the county recorder; or

(3) person who claims a substantial property interest of public record;

who annually requests, by certified mail, a copy of the notice.

(d) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of real property under the order of the court.

(e) For properties not sold at their initial tax sale, the county auditor may omit the descriptions of the tracts or items of real property specified in section 2(b)(1) and 2(b)(5) of this chapter for those properties when they come up for sale at subsequent tax sales if:

(1) the county auditor includes in the notice a statement that descriptions of those tracts or items of real property are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county auditor upon request; and

(2) the descriptions of those tracts or items of real property eligible for sale a second or subsequent time are made available on the website of the county government or the county government's contractor and may be obtained from the county auditor in an alternative form upon request in accordance with section 3.4 of this chapter.

(f) If taxes assessed on a mineral interest (as defined in IC 32-23-10-1) remain unpaid and the mineral interest is eligible for sale under this chapter, in addition to the notice requirements described in subsections (b) and (c), the county auditor shall do the following at least twenty-one (21) days before the date of application for judgment:

(1) Post a copy of the notice required in section 2 of this chapter on the county's website.

(2) Provide a copy of the notice required in section 2 of this chapter to the department of natural resources.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.74, SEC.2; P.L.87-1987, SEC.3; P.L.83-1989, SEC.5; P.L.50-1990, SEC.5; P.L.39-1994, SEC.5; P.L.29-1998, SEC.2; P.L.139-2001, SEC.3; P.L.169-2006, SEC.17; P.L.247-2015, SEC.12; P.L.118-2015, SEC.1; P.L.251-2015, SEC.3; P.L.187-2016, SEC.2; P.L.27-2023, SEC.2; P.L.125-2025, SEC.1; P.L.157-2026, SEC.85.
Ind. Code § 6-3.6-9-1.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-1.1
"State and local income tax holding account"
Status: in_force

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

Effective 7-1-2028.

Sec. 1.1. As used in this chapter, "state and local income tax holding account" refers to the state and local income tax holding account established by section 20 of this chapter.

As added by P.L.68-2025, SEC.155.
Ind. Code § 6-4.1-6-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-0.5
Applicability
Status: reserved

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.

As added by P.L.157-2012, SEC.10. Amended by P.L.205-2013, SEC.106.
Ind. Code § 6-1.1-6-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-13
Recording approved application
Status: in_force

Sec. 13. If an application filed under section 11 of this chapter is approved, the applicant shall record the approved application in the applicant's name. However, if the applicant is a partnership, corporation, limited liability company, or association, the applicant shall record the approved application in the name of the partnership, corporation, limited liability company, or association. When an approved application is properly recorded, the county assessor shall enter the land for taxation at an assessed value determined under section 14 of this chapter.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.75; P.L.66-2006, SEC.13; P.L.111-2016, SEC.3.
Ind. Code § 6-1.1-17-5.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-5.1
Repealed
Status: repealed

As added by P.L.50-1996, SEC.5. Amended by P.L.2-1997, SEC.18. Repealed by P.L.96-2000, SEC.8.
Ind. Code § 6-4.1-4-0.1 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-0.1
Repealed
Status: repealed

As added by P.L.220-2011, SEC.152. Repealed by P.L.79-2017, SEC.15.
Ind. Code § 6-9-70-6 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-6
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.119.
Ind. Code § 6-9-10-1 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than sixty-five thousand (65,000) and less than sixty-six thousand six hundred (66,600).

As added by Acts 1980, P.L.64, SEC.1. Amended by Acts 1982, P.L.1, SEC.16; P.L.12-1992, SEC.41; P.L.170-2002, SEC.37; P.L.119-2012, SEC.61; P.L.104-2022, SEC.37.
Ind. Code § 6-2.5-14-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-5
Amnesty binding on the state
Status: in_force

Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-3-4-4 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-4
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts 1969, c.326, s.5; Acts 1973, P.L.49, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.10; Acts 1980, P.L.61, SEC.5; Acts 1981, P.L.77, SEC.13; P.L.82-1983, SEC.8; P.L.92-1987, SEC.3; P.L.63-1988, SEC.7; P.L.1-1991, SEC.52; P.L.8-1996, SEC.4. Repealed by P.L.260-1997(ss), SEC.95.
Ind. Code § 6-6-1.1-1308 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1308
Failure to pay tax collected to administrator; offense
Status: in_force

Sec. 1308. A person who receives or collects money as tax imposed under this chapter on gasoline on which the person has not paid the tax, and knowingly fails to pay the money to the administrator as required under this chapter, commits a Level 6 felony.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.54; P.L.158-2013, SEC.92.
Ind. Code § 6-3.5-10-8.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-8.5
Expired
Status: repealed

As added by P.L.114-2021, SEC.6. Amended by P.L.236-2023, SEC.74. Expired 12-31-2023 by P.L.236-2023, SEC.74.
Ind. Code § 6-6-2.5-60 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-60
Transporters; reporting requirements; failure to report; penalty; waiver of report
Status: in_force

Sec. 60. (a) Each person operating as a transporter in Indiana shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel transported in Indiana. The department may require the reporting of any information it considers reasonably necessary to track the movement of special fuel in Indiana.

(b) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars ($1,000) for each violation, as reasonably determined by the department.

(c) The reports required by this section are for information purposes only and the commissioner may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-6-1.1-1201 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1201
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.14. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-10-31.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31.1
Repealed
Status: repealed

As added by P.L.11-1987, SEC.12. Amended by P.L.90-2002, SEC.101. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-8.1-2-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 2 / Section 6-8.1-2-1
Establishment
Status: in_force

Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-4.1-12-11 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-11
Information and investigations concerning non-resident's estates
Status: in_force

Sec. 11. The department of state revenue and the inheritance tax administrator shall gather information and make investigations concerning the estates of non-residents whose deaths result in the imposition of a tax under this article.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.5-1-4 — Indiana Code / Title 6 / Article 1.5 / Chapter 1 / Section 6-1.5-1-4
"Small claim"
Status: in_force

Sec. 4. "Small claim" means an appeal where the parties have elected to proceed under the small claims rules.

As added by P.L.245-2003, SEC.21. Amended by P.L.121-2019, SEC.16.
Ind. Code § 6-8-11-5 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-5
"Higher deductible"
Status: in_force

Sec. 5. (a) As used in this chapter, for calendar year 1996, "higher deductible" means a deductible of:

(1) not less than one thousand dollars ($1,000); and

(2) not more than five thousand dollars ($5,000).

(b) For calendar years after 1996, the term means a deductible of:

(1) not less than the figure set forth in subsection (a)(1), adjusted under subsection (c); and

(2) not more than the figure set forth in subsection (a)(2), adjusted under subsection (c).

(c) The adjustments referred to in subsections (b)(1) and (b)(2):

(1) may reflect increases in the general level of prices since 1995; and

(2) must be based on:

(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or

(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-9-78.1-2 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-2
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.196.
Ind. Code § 6-6-2.5-35 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-35
Collection and remittance of special fuel tax
Status: in_force

Sec. 35. (a) The tax on special fuel received by a licensed supplier in Indiana that is imposed by section 28 of this chapter shall be collected and remitted to the state by the supplier who receives taxable gallons in accordance with subsection (b).

(b) On or before the fifteenth day of each month, licensed suppliers and licensed permissive suppliers shall make an estimated payment of all taxes imposed on transactions that occurred during the previous calendar month equal to:

(1) one hundred percent (100%) of the amount remitted by the licensed supplier or licensed permissive supplier for the month preceding the previous calendar month; or

(2) ninety-five percent (95%) of the amount actually due and payable by the licensed supplier or licensed permissive supplier for the previous month.

Any remaining tax imposed on transactions occurring during a calendar month shall be due and payable on or before the twentieth day of the following month, except as provided in subsection (i). Underpayments of estimated taxes due and owing the department are not subject to a penalty under section 63(a) of this chapter.

(c) A supplier who sells special fuel shall collect from the purchaser the special fuel tax imposed under section 28 of this chapter. At the election of an eligible purchaser, the seller shall not require a payment of special fuel tax from the purchaser at a time that is earlier than the date on which the tax is required to be remitted by the supplier under subsection (b). This election shall be subject to a condition that the eligible purchaser's remittances of all amounts of tax due the seller shall be paid by electronic funds transfer on or before the due date of the remittance by the supplier to the department, and the eligible purchaser's election under this subsection may be terminated by the seller if the eligible purchaser does not make timely payments to the seller as required by this subsection.

(d) As used in this section, "eligible purchaser" means a person who has authority from the department to make the election under subsection (c) and includes every person who is licensed and in good standing as a special fuel dealer or special fuel user, as determined by the department, as of July 1, 1993, who has purchased a minimum of two hundred forty thousand (240,000) taxable gallons of special fuel each year in the preceding two (2) years, or who otherwise meets the financial responsibility and bonding requirements of subsection (e).

(e) Each purchaser that desires to make an election under subsection (c) shall present evidence of the purchaser's eligible purchaser status to the purchaser's seller. The department shall determine whether the purchaser is an eligible purchaser. The department may require a purchaser that pays the tax to a supplier to file with the department a surety bond payable to the state, upon which the purchaser is the obligor or other financial security, in an amount satisfactory to the department. The department may require that the bond indemnify the department against bad debt deductions claimed by the supplier under subsection (g).

(f) The department shall have the authority to rescind a purchaser's eligibility and election to defer special fuel tax remittances upon a showing of good cause, including failure to make timely payment under subsection (c), by sending written notice to all suppliers and eligible purchasers. The department may require further assurance of the purchaser's financial responsibility, or may increase the bond requirement for that purchaser, or any other action that the department may require to ensure remittance of the special fuel tax.

(g) In computing the amount of special fuel tax due, the supplier and permissive supplier shall be entitled to a deduction from the tax payable the amount of tax paid by the supplier that has become uncollectible from a purchaser. The department shall adopt rules establishing the evidence a supplier must provide to receive the deduction. The deduction shall be claimed on the first return following the date of the failure of the purchaser if the payment remains unpaid as of the filing date of that return or the deduction shall be disallowed. The claim shall identify the defaulting purchaser and any tax liability that remains unpaid. If a purchaser fails to make a timely payment of the amount of tax due, the supplier's deduction shall be limited to the amount due from the purchaser, plus any tax that accrues from that purchaser for a period of ten (10) days following the date of failure to pay. No additional deduction shall be allowed until the department has authorized the purchaser to make a new election under subsection (e). The department may require the deduction to be reported in the same manner as prescribed in Section 166 of the Internal Revenue Code.

(h) The supplier and each reseller of special fuel is considered to be a collection agent for this state with respect to that special fuel tax, which shall be set out on all invoices and billings as a separate line item.

(i) Except as provided in subsection (e), the tax imposed by section 28 of this chapter on special fuel imported from another state shall be paid by the licensed importer who has imported the nonexempt special fuel not later than three (3) business days after the earlier of:

(1) the time that the nonexempt special fuel entered into Indiana; or

(2) the time that a valid import verification number was assigned by the department under rules and procedures adopted by the department.

However, if the importer and the importer's reseller have previously entered into a tax precollection agreement as described in subsection (j), and the agreement remains in effect, the supplier with whom the agreement has been made shall become jointly liable with the importer for the tax and shall remit the tax to the department on behalf of the importer. This subsection does not apply to an importer with respect to imports in vehicles with a capacity of not more than five thousand four hundred (5,400) gallons.

(j) The department, a licensed importer, the reseller to a licensed importer, and a licensed supplier or permissive supplier may jointly enter into an agreement for the licensed supplier or permissive supplier to precollect and remit the tax imposed by this chapter with respect to special fuel imported from a terminal or refinery outside of Indiana in the same manner and at the same time as the tax would arise and be paid under this chapter if the special fuel had been received by the licensed supplier or permissive supplier at a terminal or refinery in Indiana. If the supplier is also the importer, the agreement shall be entered into between the supplier and the department. However, any licensed supplier or permissive supplier may make an election with the department to treat all out-of-state terminal or refinery removals with an Indiana destination as shown on the terminal-issued or refinery-issued shipping paper as if the removals were received by the supplier in Indiana pursuant to section 28 of this chapter and subsection (a), for all purposes. In this case, the election and notice of the election to a supplier's customers shall operate instead of a three (3) party precollection agreement. The department may impose requirements reasonably necessary for the enforcement of this subsection.

(k) Each licensed importer who is liable for the tax imposed by this chapter on nonexempt special fuel imported by a fuel transport truck having less than five thousand four hundred (5,400) gallons capacity, for which tax has not previously been paid to a supplier, shall remit the special fuel tax for the preceding month's import activities with the importer's monthly report of activities. A licensed importer shall be allowed to retain two-thirds (2/3) of the collection allowance provided for in section 37(a) of this chapter for the tax timely remitted by the importer directly to the state, subject to the same pass through provided for in section 37(a) of this chapter.

(l) A licensed importer shall be allowed to retain two-thirds (2/3) of the amount allowed in section 37(a) of this chapter of the tax timely remitted by the licensed importer directly to the state, subject to the same pass through provided for in section 37(a) of this chapter.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.27; P.L.61-1996, SEC.2; P.L.65-1997, SEC.1; P.L.218-2017, SEC.41.
Ind. Code § 6-1.1-21.2-6.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-6.6
"Obligation"
Status: in_force

Sec. 6.6. As used in this chapter, "obligation" means an obligation to repay:

(1) the principal and interest on bonds;

(2) lease rentals on leases; or

(3) any other contractual obligation;

payable from tax increment revenues. The term includes a guarantee of repayment from tax increment revenues if other revenues are insufficient to make a payment.

As added by P.L.146-2008, SEC.235.
Ind. Code § 6-9-57-10 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-10
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.236-2023, SEC.122.
Ind. Code § 6-2.5-6-13.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-13.5
Refund of overpayment of tax to a marketplace facilitator; claim against marketplace facilitator disallowed
Status: in_force

Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator:

(1) may file a claim for refund with the department; and

(2) shall not have a cause of action against the marketplace facilitator for the recovery of the overpayment.

A purchaser wishing to file a claim for refund under subdivision (1) must file the claim on the form, in the manner, and with the supporting documentation prescribed by the department. If a purchaser properly files a valid claim for refund, the department shall refund to the purchaser the amount of the overpayment of gross retail or use tax with respect to the transaction.

As added by P.L.108-2019, SEC.117.
Ind. Code § 6-1.1-4-19.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-19.5
Professional appraising services; standard contract or contract provisions
Status: in_force

Sec. 19.5. (a) The department of local government finance shall develop a standard contract or standard provisions for contracts to be used in securing professional appraising services.

(b) The standard contract or contract provisions must contain:

(1) a fixed date by which the professional appraiser or appraisal firm shall have completed all responsibilities under the contract;

(2) a penalty clause under which the amount to be paid for appraisal services is decreased for failure to complete specified services within the specified time;

(3) a provision requiring the appraiser, or appraisal firm, to make periodic reports to the county assessor;

(4) a provision stipulating the manner in which, and the time intervals at which, the periodic reports referred to in subdivision (3) of this subsection are to be made;

(5) a precise stipulation of what service or services are to be provided and what class or classes of property are to be appraised;

(6) a provision stipulating that the contractor will generate complete parcel characteristics and parcel assessment data in a manner and format acceptable to the legislative services agency and the department of local government finance;

(7) a provision stipulating that the department of local government finance has unrestricted access to the contractor's work product under the contract; and

(8) a provision stating that the contract is void and unenforceable if the appraiser is not certified by the department of local government finance on the date that the contract is executed or the department of local government finance subsequently revokes the professional appraiser's certification under IC 6-1.1-31.7-4 after the contract is executed.

The department of local government finance may devise other necessary provisions for the contracts in order to give effect to this chapter.

(c) In order to comply with the duties assigned to it by this section, the department of local government finance may develop:

(1) one (1) or more model contracts;

(2) one (1) contract with alternate provisions; or

(3) any combination of subdivisions (1) and (2).

The department may approve special contract language in order to meet any unusual situations.

As added by P.L.198-2001, SEC.15. Amended by P.L.146-2008, SEC.73; P.L.182-2009(ss), SEC.88; P.L.257-2019, SEC.16; P.L.159-2020, SEC.5.
Ind. Code § 6-1.1-22.1-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-14
Payment of unpaid amount due; funds held by the state that would otherwise be distributable to the qualified taxing unit
Status: in_force

Sec. 14. Upon the failure of a qualified taxing unit to make any of the qualified taxing unit's payments on a loan granted under this chapter when due, the treasurer of state, upon being notified of the failure by the board, may pay the unpaid amount that is due from the funds held by the state that would otherwise be distributable to the qualified taxing unit.

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-8.1-3-11.2 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-11.2
Notice statement; documents that establish a deadline
Status: in_force

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain:

(1) the date by which the taxpayer must act or respond; and

(2) a statement of the consequences of the taxpayer's failure to do so;

in a clear and conspicuous manner within the body of the document.

As added by P.L.73-2017, SEC.3.
Ind. Code § 6-3.1-13-24 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-24
Biennial evaluation by Indiana economic development corporation
Status: in_force

Sec. 24. On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs and retaining existing jobs 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. The corporation shall include a report on the evaluation 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.41-1994, SEC.1. Amended by P.L.178-2002, SEC.50; P.L.4-2005, SEC.82; P.L.145-2016, SEC.29; P.L.130-2018, SEC.25.
Ind. Code § 6-1.1-19-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-1.5
Repealed
Status: repealed

As added by Acts 1978, P.L.34, SEC.2. Amended by Acts 1979, P.L.208, SEC.8; Acts 1982, P.L.46, SEC.1; P.L.65-1985, SEC.17; P.L.24-1986, SEC.18; P.L.382-1987(ss), SEC.52; P.L.5-1988, SEC.43; P.L.345-1989(ss), SEC.1; P.L.51-1990, SEC.1; P.L.1-1991, SEC.40; P.L.240-1991(ss2), SEC.48; P.L.277-1993(ss), SEC.84; P.L.278-1993(ss), SEC.3; P.L.1-1994, SEC.26; P.L.38-1994, SEC.1; P.L.340-1995, SEC.41; P.L.30-1996, SEC.2; P.L.260-1997(ss), SEC.48; P.L.273-1999, SEC.129; P.L.291-2001, SEC.89; P.L.90-2002, SEC.173; P.L.224-2003, SEC.136; P.L.276-2003, SEC.1; P.L.1-2004, SEC.27 and P.L.23-2004, SEC.29; P.L.246-2005, SEC.60. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-6-5-10 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-10
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. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts.

(b) The county treasurer, upon receiving the excise tax collections, shall receipt such collections into a separate account for settlement thereof 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 treasurer and auditor to make advances prior to the time of final settlement of such property taxes in the same manner as provided in IC 5-13-6-3.

(c) As used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" has the meaning set forth in IC 6-1.1-1-21, and "tuition support levy" refers to a school corporation's tuition support property tax levy under IC 20-45-3-11 (repealed) for the school corporation's general fund. The county auditor shall determine the total amount of excise taxes collected for each taxing district in the county and the amount so collected (and the distributions received under section 9.5 of this chapter) shall be apportioned and distributed among the respective funds of the taxing units in the same manner and at the same time as property taxes are apportioned and distributed (subject to adjustment as provided in IC 36-8-19-7.5). In the event a taxing unit merges or consolidates with one (1) or more taxing units in the county, the county auditor shall include adjustments to the current taxing unit's apportionment and distributions, if necessary, so that the apportionment and distributions accurately reflect the merger or consolidation of the taxing units. However, for purposes of determining distributions under this section for 2009 and each year thereafter, a state welfare and tuition support allocation shall be deducted from the total amount available for apportionment and distribution to taxing units under this section before any apportionment and distribution is made. The county auditor shall remit the state welfare and tuition support allocation to the treasurer of state for deposit, as directed by the budget agency. The amount of the state welfare and tuition support allocation for a county for a particular year is equal to the result determined under STEP FOUR of the following formula:

STEP ONE: Determine the result of the following:

(A) Separately for 1997, 1998, and 1999 for each taxing district in the county, determine the result of:

(i) the amount appropriated in the year by the county from the county's county welfare fund and county welfare administration fund; divided by

(ii) the total amounts appropriated by all taxing units in the county for the same year.

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

STEP TWO: Determine the result of the following:

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

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

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

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

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

STEP THREE: Determine the result of the following:

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

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

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

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

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

(D) Determine the result of:

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

(ii) the clause (C) amount.

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

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

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

(d) Such determination shall be made from copies of vehicle registration forms furnished by the bureau of motor vehicles. Prior to such determination, the county assessor of each county shall, from copies of registration forms, cause information pertaining to legal residence of persons owning taxable vehicles to be verified from the assessor's records, to the extent such verification can be so made. The assessor shall further identify and verify from the assessor's records the several taxing units within which such persons reside.

(e) Such verifications shall be done by not later than thirty (30) days after receipt of vehicle registration forms by the county assessor, and the assessor shall certify such information to the county auditor for the auditor's use as soon as it is checked and completed.

Formerly: Acts 1969, c.423, s.10; Acts 1971, P.L.74, SEC.1; Acts 1972, P.L.55, SEC.1. As amended by P.L.19-1987, SEC.18; P.L.273-1999, SEC.59; P.L.283-2001, SEC.7; P.L.120-2002, SEC.7; P.L.255-2003, SEC.7; P.L.146-2008, SEC.353; P.L.182-2009(ss), SEC.237; P.L.261-2013, SEC.34; P.L.9-2024, SEC.202; P.L.137-2024, SEC.15.
Ind. Code § 6-1.1-45-6.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-6.2
"Entrepreneur and enterprise district"
Status: in_force

Sec. 6.2. "Entrepreneur and enterprise district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5.

As added by P.L.238-2017, SEC.11.
Ind. Code § 6-9-47.5-5 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-5
Tax 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.254-2015, SEC.2.
Ind. Code § 6-8.1-10-14 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-14
Deposit of penalties and interest for certain taxes
Status: in_force

Sec. 14. (a) Except as otherwise provided in this section or by the provisions of a listed tax, any penalties and interest resulting from a listed tax shall be deposited as if it were the listed tax to which the penalty and interest are associated.

(b) In the case of penalties or interest paid with regard to a tax imposed under IC 6-3.5-1.1 (before its repeal), IC 6-3.5-6 (before its repeal), IC 6-3.5-7 (before its repeal), or IC 6-3.6 (local income tax), the penalties and interest shall be deposited in the state general fund.

(c) In the case of penalties or interest associated with the late payment of a tax imposed under IC 6-6-9, IC 6-6-9.5, IC 6-6-9.7, or IC 6-6-16, or the taxes imposed under IC 6-9 by local units, penalties and interest shall be distributed to the appropriate local unit and shall be distributed, spent, or otherwise managed in the same manner as the underlying tax.

(d) Amounts collected under IC 6-8.1-10-5 shall be deposited in the state general fund.

As added by P.L.194-2023, SEC.34.
Ind. Code § 6-1.1-18.5-10.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-10.1
Repealed
Status: repealed

As added by P.L.58-1988, SEC.1. Amended by P.L.98-2004, SEC.71; P.L.146-2008, SEC.175. Repealed by P.L.184-2016, SEC.17.
Ind. Code § 6-3.1-30.5-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-2
"Pass through entity"
Status: in_force

Sec. 2. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35.

As added by P.L.182-2009(ss), SEC.205.
Ind. Code § 6-3-1-7 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-7
"Fiduciary"
Status: in_force

Sec. 7. "Fiduciary" means any guardian, trustee, executor, administrator, receiver, conservator, or any person, whether individual or corporate, acting in any fiduciary capacity for any individual, trust, guardian, or estate.

Formerly: Acts 1963(ss), c.32, s.107. As amended by P.L.33-1989, SEC.4.
Ind. Code § 6-3.1-21-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-8
Claim for credit on return; submission of information
Status: in_force

Sec. 8. To obtain a credit under this chapter, a taxpayer must claim the credit in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.273-1999, SEC.227. Amended by P.L.192-2002(ss), SEC.115; P.L.172-2011, SEC.65; P.L.242-2015, SEC.24.
Ind. Code § 6-2.5-5-56 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-56
Transportation facility
Status: in_force

Sec. 56. (a) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for incorporation into a transportation facility (as defined in IC 5-23-2-17) under a:

(1) public-private agreement executed in accordance with IC 5-23-8-1(a); or

(2) development agreement executed in accordance with IC 5-23-8-1(b).

(b) The exemption described in subsection (a) shall not apply to the extent that the applicable public-private agreement or development agreement is entered into before January 1, 2023.

As added by P.L.57-2022, SEC.11.
Ind. Code § 6-6-4.1-19 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-19
Impoundment of commercial motor vehicle; release of cargo
Status: in_force

Sec. 19. (a) The department or the state police department may impound a carrier's commercial motor vehicle if:

(1) the carrier has not obtained an annual permit, a trip permit, a temporary authorization, or a repair and maintenance permit (as required under sections 12 through 13 of this chapter) and the vehicle is operating on an Indiana highway;

(2) there is not an emblem displayed on the vehicle as required by section 12 of this chapter, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway; or

(3) the cab card required under section 12 of this chapter is altered, false, or fictitious, the driver does not have proof in the vehicle that the annual permit has been obtained, and the vehicle is operating on an Indiana highway.

(b) To obtain possession of a vehicle impounded under this section, the carrier must first obtain:

(1) the annual permit, trip permit, temporary authorization, or repair and maintenance permit;

(2) a cab card; and

(3) an emblem for the vehicle;

as required by this chapter.

(c) Any cargo in an impounded vehicle shall be released, if the cargo is to be loaded into another commercial motor vehicle that is in compliance with this chapter.

As added by P.L.97-1987, SEC.41. Amended by P.L.8-1988, SEC.7; P.L.46-1994, SEC.4.
Ind. Code § 6-9-20-8 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-8
Repealed
Status: repealed

As added by P.L.83-1985, SEC.1. Amended by P.L.1-1991, SEC.73; P.L.99-1995, SEC.9. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-1.1-24-6.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.1-b
Public sale by county executive of certificates of sale; notice
Status: in_force

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

Sec. 6.1. (a) The county executive may do the following:

(1) By resolution, identify properties concerning which the county executive desires to offer to the public the certificates of sale acquired by the county executive under section 6 of this chapter.

(2) Except as otherwise provided in subsection (c), in conformity with IC 5-3-1-1.5, publish:

(A) notice of the date, time, and place for a public sale; and

(B) a listing of parcels on which certificates will be offered by parcel number and minimum bid amount;

once each week for three (3) consecutive weeks, with the final advertisement being not less than thirty (30) days before the sale date. The expenses of the publication shall be paid out of the county general fund.

(3) Sell each certificate of sale covered by the resolution for a price that:

(A) is less than the minimum sale price prescribed by section 5 of this chapter; and

(B) includes any costs to the county directly attributable to the sale of the certificate of sale.

(b) Except as otherwise provided in subsection (c), notice of the list of properties prepared under subsection (a) and the date, time, and place for the public sale of the certificates of sale shall be published in accordance with IC 5-3-1. The notice must:

(1) include a description of the property by parcel number and common address;

(2) specify that the county executive will accept bids for the certificates of sale for the price referred to in subsection (a)(3);

(3) specify the minimum bid for each parcel;

(4) include a statement that a person redeeming each tract or item of real property after the sale of the certificate must pay:

(A) the amount of the minimum bid under section 5 of this chapter for which the tract or item of real property was last offered for sale;

(B) ten percent (10%) of the amount for which the certificate is sold;

(C) the attorney's fees and costs of giving notice under IC 6-1.1-25-4.5;

(D) the costs of a title search or of examining and updating the abstract of title for the tract or item of real property;

(E) all taxes and special assessments on the tract or item of real property paid by the purchaser after the sale of the certificate plus interest at the rate of ten percent (10%) per annum on the amount of taxes and special assessments paid by the purchaser on the redeemed property;

(F) all costs of sale, advertising costs, and other expenses of the county directly attributable to the sale of certificates of sale; and

(G) all taxes or special assessments, or both, paid by the county treasurer under section 7(b) of this chapter; and

(5) include a statement that, if the certificate is sold for an amount more than the minimum bid under section 5 of this chapter for which the tract or item of real property was last offered for sale and the property is not redeemed, the owner of record of the tract or item of real property who is divested of ownership at the time the tax deed is issued may have a right to the tax sale surplus.

(c) For properties identified under subsection (a) for which the certificates of sale are not sold when initially offered for sale under this section, the county executive may omit from the notice the descriptions of the tracts or items of real property under subsection (b)(1) and the associated minimum bids under subsection (b)(3) if:

(1) the county executive includes in the notice a statement that descriptions of those tracts or items of real property are available on the website of the county government or the county government's contractor and the information may be obtained in an alternative form from the county executive upon request; and

(2) the descriptions of those tracts or items of real property for which a certificate of sale is eligible for sale under this section are made available on the website of the county government or the county government's contractor and may be obtained from the county executive in an alternative form upon request in accordance with section 3.4 of this chapter.

As added by P.L.170-2003, SEC.3. Amended by P.L.169-2006, SEC.24; P.L.89-2007, SEC.6; P.L.73-2010, SEC.2; P.L.56-2012, SEC.6; P.L.203-2013, SEC.8; P.L.251-2015, SEC.10; P.L.187-2016, SEC.4; P.L.171-2018, SEC.6; P.L.66-2021, SEC.5; P.L.23-2026, SEC.33; P.L.157-2026, SEC.86.
Ind. Code § 6-3.6-7-21 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-21
Starke County; additional rate for county jail; uses
Status: in_force

Sec. 21. (a) This section applies only to Starke County.

(b) Starke County possesses unique governmental and economic development challenges due to:

(1) the county's predominantly rural geography, demography, and economy;

(2) the county's relatively low tax base and relatively high property tax rates;

(3) the current maximum capacity of the county jail, which was constructed in 1976; and

(4) pending federal class action litigation seeking a mandate to address capacity and living conditions in the county jail.

The use of a tax under this section is necessary for the county to address jail capacity and appropriate inmate living conditions and to maintain low property tax rates essential to economic development. The use of a tax under this section for the purposes described in this section promotes these purposes.

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

(1) Sixty-five hundredths percent (0.65%).

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

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

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

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

(3) To operate and maintain the facilities described in subdivision (1).

(e) The tax imposed under this section may be imposed only until the last of the following dates:

(1) The date on which the purposes described in subsection (d)(1) are completed.

(2) The date on which the last of any bonds issued (including any refunding bonds) or leases described in subsection (d)(2) are fully paid.

The term of the bonds issued (including any refunding bonds) or a lease entered into under subsection (d)(2) may not exceed twenty-five (25) years.

As added by P.L.243-2015, SEC.10. Amended by P.L.230-2025, SEC.84.
Ind. Code § 6-3.1-24-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-13
Returns; submission of certificates from Indiana economic development corporation
Status: in_force

Sec. 13. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department, along with the taxpayer's state tax return or returns, a copy of the certificate issued by the Indiana economic development corporation to the taxpayer under section 12.5(f) of this chapter and all information that the department determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.7; P.L.4-2005, SEC.101.
Ind. Code § 6-2.5-2-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 2 / Section 6-2.5-2-4
Expired
Status: repealed

As added by P.L.53-2017, SEC.1. Expired 6-30-2019 by P.L.53-2017, SEC.1.
Ind. Code § 6-6-1.1-1006 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1006
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.46. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-40-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-12
Department website; information required to be provided to public
Status: in_force

Sec. 12. The department, on a website used by the department to provide information to the public, shall provide the following information:

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

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

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

As added by P.L.230-2025, SEC.79.
Ind. Code § 6-9-14-7 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-7
Convention and visitors fund
Status: in_force

Sec. 7. The county treasurer shall establish a convention and visitors fund. He shall deposit in the fund the money he receives under section 6 of this chapter. Money in the fund may be expended only as provided in this chapter.

As added by Acts 1981, P.L.100, SEC.1. Amended by P.L.62-1990, SEC.6.
Ind. Code § 6-6-1.1-414 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-414
License nonassignable; new license required
Status: in_force

Sec. 414. A license issued under this chapter is not assignable and is valid only for the distributor in whose name it is issued. If there is a change in name or ownership, the distributor shall apply for a new license.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-9-78-4 — Indiana Code / Title 6 / Article 9 / Chapter 78 / Section 6-9-78-4
Liability; collection
Status: in_force

Sec. 4. (a) Each person who pays a price for admission to any event described in section 2(a) of this chapter is liable for the tax imposed under this chapter.

(b) The person who collects the price for admission shall also collect the city admissions tax imposed with respect to the price for admission. The person shall collect the tax at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement, not including those described in section 2(b) of this chapter. In addition, the person shall collect the tax as an agent of the state and the city in which the facility described in section 2 of this chapter is located.

As added by P.L.44-2026, SEC.20.
Ind. Code § 6-2.5-12-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-4
"Customer"
Status: in_force

Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the telecommunication service, but this sentence only applies for the purpose of sourcing sales of telecommunications services under this chapter. The term does not include a reseller of telecommunications service or for mobile telecommunications service of a serving carrier under an agreement to serve the customer outside the home service provider's licensed service area.

As added by P.L.257-2003, SEC.31.
Ind. Code § 6-9-11-4.5 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-4.5
Public purpose; sports and recreation facilities
Status: in_force

Sec. 4.5. The financing of the construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county serves a public purpose and is of benefit to the general welfare of the county by encouraging investment, job creation and retention, and economic growth and diversity.

As added by P.L.11-2001, SEC.5.
Ind. Code § 6-1.1-18.5-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-27
Expired
Status: repealed

As added by P.L.38-2021, SEC.34. Expired 6-30-2026 by P.L.38-2021, SEC.34.
Ind. Code § 6-1.1-16-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 16 / Section 6-1.1-16-4
Application of chapter; conflicting provisions
Status: in_force

Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment may be made. If a shorter period for action and notice is provided elsewhere in this article, that provision controls. However, if any other conflict exists between the provisions of this chapter and the other provisions of this article, the provisions of this chapter control with respect to assessment adjustments.

[Pre-1975 Property Tax Recodification Citation: 6-1-31-15.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-8-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-9
Light, heat, or power companies
Status: in_force

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system.

(b) A light, heat, or power company's property which is not described as fixed property in subsection (a) of this section is definite-situs distributable property. This property includes, but is not limited to, turbo-generators, boilers, transformers, transmission lines, distribution lines, and pipe lines.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-11(10).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.182-2009(ss), SEC.95.
Ind. Code § 6-3-1-9 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-9
"Individual"
Status: in_force

Sec. 9. The term "individual" means a natural person, whether married or unmarried, adult or minor.

Formerly: Acts 1963(ss), c.32, s.109.
Ind. Code § 6-3.1-34.6-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-9
Maximum credit amount for vehicles placed into service in taxable years beginning after December 31, 2013
Status: in_force

Sec. 9. This section does not apply to a taxable year beginning after December 31, 2012, and before January 1, 2014. The total amount of the tax credits granted to a person under this chapter for a particular taxable year may not exceed one hundred fifty thousand dollars ($150,000).

As added by P.L.277-2013, SEC.6. Amended by P.L.213-2015, SEC.89.
Ind. Code § 6-1.5-3-3 — Indiana Code / Title 6 / Article 1.5 / Chapter 3 / Section 6-1.5-3-3
Administrative law judges
Status: in_force

Sec. 3. (a) The Indiana board may, by written order, appoint administrative law judges.

(b) An administrative law judge may conduct any hearing that the Indiana board is required by law to hold. In the written order by which the Indiana board appoints an administrative law judge, the board shall prescribe the duties of the position. The Indiana board may have different administrative law judges simultaneously conduct numerous hearings.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.1-8.7-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-6
Support from county assessors
Status: in_force

Sec. 6. The county assessor and the township assessors, if any, of the county in which the industrial facility is located shall provide support to the department's assessor during the course of the assessment of an industrial facility.

As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.14.
Ind. Code § 6-1.1-30-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-17
Compliance with reporting requirements; recovery of additional costs related to assisting certain counties to issue timely tax bills
Status: in_force

Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the state comptroller shall, when requested by the department of local government finance, withhold a percentage of the distributions of local income tax revenue under IC 6-3.6-9, if:

(1) the county assessor has not transmitted to the department of local government finance by October 1 of the year in which the distribution is scheduled to be made the data for all townships in the county required to be transmitted under IC 6-1.1-4-25;

(2) the county auditor has not paid a bill for services under IC 6-1.1-4-31.5 to the department of local government finance in a timely manner;

(3) the county assessor has not forwarded to the department of local government finance in a timely manner sales disclosure form data under IC 6-1.1-5.5-3;

(4) the county auditor has not forwarded to the department of local government finance the duplicate copies of all approved exemption applications required to be forwarded by that date under IC 6-1.1-11-8(a);

(5) by the date the distribution is scheduled to be made, the county auditor has not sent a certified statement required to be sent by that date under IC 6-1.1-17-1 to the department of local government finance;

(6) the county does not maintain a certified computer system that meets the requirements of IC 6-1.1-31.5-3.5;

(7) the county auditor has not transmitted the data described in IC 36-2-9-20 to the department of local government finance in the form and on the schedule specified by IC 36-2-9-20;

(8) the county has not established a parcel index numbering system under 50 IAC 26-8-1 in a timely manner;

(9) a county official has not provided other information to the department of local government finance in a timely manner as required by the department of local government finance; or

(10) the department of local government finance incurs additional costs to assist a covered county (as defined in IC 6-1.1-22.6-1) to issue tax statements within the time frame specified in IC 6-1.1-22.6-18(b) for each year that the county experienced delayed property taxes (as defined in IC 6-1.1-22.6-2) before the year in which the county qualifies as a covered county.

The percentage to be withheld is the percentage determined by the department of local government finance. However, the percentage withheld for a reason stated in subdivision (10) may not exceed the percentage needed to reimburse the department of local government finance for the costs incurred by the department of local government finance to take the actions necessary to permit a covered county (as defined in IC 6-1.1-22.6-1) to issue reconciling tax statements for prior year delayed property taxes (as defined in IC 6-1.1-22.6-2) within the time frame specified in IC 6-1.1-22.6-18(b). The county governmental taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) shall reimburse the department of local government finance for these expenses. The amount withheld under subdivision (10) reduces only the amount that would otherwise be distributed to the county governmental taxing unit of a covered county (as defined in IC 6-1.1-22.6-1) and not money distributable to any other political subdivision. The withholding of an amount under subdivision (10) does not relieve the county government of a covered county (as defined in IC 6-1.1-22.6-1) from making bond or lease payments that would otherwise be paid from withheld amounts or providing property tax credits that would otherwise be provided under IC 6-3.6 from withheld amounts. Subdivision (10) does not apply to any county other than a covered county (as defined in IC 6-1.1-22.6-1).

(b) Except as provided in subsection (e), money not distributed for the reasons stated in subsection (a) shall be distributed to the county when the department of local government finance determines that the failure to:

(1) provide information; or

(2) pay a bill for services;

has been corrected.

(c) The restrictions on distributions under subsection (a) do not apply if the department of local government finance determines that the failure to:

(1) provide information; or

(2) pay a bill for services;

in a timely manner is justified by unusual circumstances.

(d) The department of local government finance shall give the county auditor at least thirty (30) days notice in writing before the department of state revenue or the state comptroller withholds a distribution under subsection (a).

(e) Money not distributed for the reason stated in subsection (a)(2) may be deposited in the fund established by IC 6-1.1-5.5-4.7(a). Money deposited under this subsection is not subject to distribution under subsection (b).

(f) This subsection applies to a county that will not receive a distribution of local income tax revenue under IC 6-3.6-9. At the request of the department of local government finance, an amount permitted to be withheld under subsection (a) may be withheld from any state revenues that would otherwise be distributed to the county or one (1) or more taxing units in the county.

As added by P.L.146-2008, SEC.268. Amended by P.L.112-2012, SEC.43; P.L.137-2012, SEC.39; P.L.197-2016, SEC.22; P.L.85-2017, SEC.20; P.L.9-2024, SEC.178.
Ind. Code § 6-1.1-10-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-3
Bridges and tangible appurtenant property
Status: in_force

Sec. 3. (a) A bridge, including the tangible property appurtenant to it, is exempt from property taxation if:

(1) the bridge is constructed:

(A) entirely within this state and across a navigable stream; or

(B) across a stream forming a boundary of this state;

(2) the bridge is owned by a state or a political subdivision of a state; and

(3) the bridge:

(A) is (except as provided in subsection (b) of this section) operated free of tolls; or

(B) was authorized or consented to by an act of Congress.

(b) The exemption provided in this section may not be denied because tolls are charged if the tolls are levied:

(1) to establish a sinking fund for the cost, including interest and other financing charges, of the bridge and its approaches; or

(2) to provide for the proper maintenance, repair, and operation of the bridge and its approaches.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.42-2011, SEC.5.
Ind. Code § 6-3.1-17.1-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-13
Credit included in calculation of aggregate tax credits that may be certified by the Indiana economic development corporation
Status: in_force

Sec. 13. Any credit awarded under this chapter must be included in the calculation of the aggregate amount of applicable tax credits that the Indiana economic development corporation may certify for a state fiscal year under IC 5-28-6-9.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-9-6-2 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-2
Special funds board of managers; creation
Status: in_force

Sec. 2. (a) There is created a nine (9) member special funds board of managers (referred to as the "board of managers" in this chapter) plus any additional members appointed under subsection (g), whose purpose is to promote the development and growth of the convention and visitor industry in the county.

(b) The mayor of the second class city shall appoint three (3) individuals to serve as members of the board of managers. One (1) of those appointees shall be a representative of the city's business community, and no more than two (2) of those appointees may be members of the same political party. The mayor of the third class city shall appoint three (3) individuals to serve as members of the board of managers. One (1) of those appointees shall be a representative of the city's business community, and no more than two (2) of the appointees may be members of the same political party. The county commissioners shall appoint three (3) individuals to serve as members of the board of managers. No more than two (2) of the appointees may be members of the same political party. All individuals appointed to the board of managers must have been residents of the county for at least two (2) years immediately prior to their appointment.

(c) All terms of membership begin on January 15 and continue for two (2) years until a successor is appointed. A member whose term expires may be reappointed to serve another term. If a vacancy occurs in the board of managers, the original appointing officer or authority shall appoint a replacement to serve the remainder of the two (2) year term.

(d) A member of the board of managers may be removed for cause by the appointing officer or authority.

(e) Each member of the board of managers shall, before beginning the duties of the office, take an oath of office to be endorsed upon the member's certificate of appointment, which certificate shall be filed with the clerk of the circuit court of the county.

(f) Members of the board of managers may not receive a salary, but are entitled to reimbursement for expenses necessarily incurred in the performance of their duties.

(g) The board of managers must also contain a member appointed by the city executive of each city within the county (other than the cities described in subsection (b)).

As added by Acts 1978, P.L.49, SEC.1. Amended by P.L.109-1987, SEC.1; P.L.157-2026, SEC.165.
Ind. Code § 6-7-2-9 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-9
Change of location; license reissuance
Status: in_force

Sec. 9. A distributor or remote seller that changes its place of business shall return its license, and the department shall issue, free of charge, a new license for the new place of business.

As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.72.
Ind. Code § 6-2.5-1-18 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-18
"Durable medical equipment"
Status: in_force

Sec. 18. (a) "Durable medical equipment" means equipment, including repair and replacement parts for the equipment, that:

(1) can withstand repeated use;

(2) is primarily and customarily used to serve a medical purpose;

(3) generally is not useful to a person in the absence of illness or injury; and

(4) is not worn in or on the body.

The term does not include mobility enhancing equipment.

(b) As used in this section, "repair and replacement parts" includes all components or attachments used in conjunction with durable medical equipment.

As added by P.L.257-2003, SEC.9. Amended by P.L.19-2008, SEC.4.
Ind. Code § 6-3.6-9-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-8
Adjustment of certified distribution; tax; tax rate
Status: in_force

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

Sec. 8. This section applies to a county that imposes, increases, decreases, or rescinds a tax or tax rate under this article before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in section 4(1) through 4(2) of this chapter in the manner provided in section 6 of this chapter. If the county imposes, increases, decreases, or rescinds a tax or tax rate under this article after the date for which a certification under section 5(b) of this chapter is based, the budget agency shall adjust the certified distribution of the county after October 1 and before December 1 of the calendar year. The adjustment must reflect any other adjustment required under sections 6 and 7 of this chapter. The adjusted certification shall be treated as the county's certified distribution for the immediately succeeding calendar year. The budget agency shall certify the adjusted certified distribution to the county auditor for the county and provide the county council with an informative summary of the calculations that revises the informative summary provided in section 9 of this chapter and reflects the changes made in the adjustment.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-52-4 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-4
Food or beverage tax transactions to which tax applies
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 a food or beverage is furnished, prepared, or served:

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-1.1-6-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-23
Withdrawal of classification; notice to county official
Status: in_force

Sec. 23. If land classified as native forest land, a forest plantation, or wildlands is withdrawn from the classification, the state forester shall immediately notify the assessor of the county in which the land is situated that the land has been withdrawn. In addition, when land is withdrawn, the owner of the land shall make a notation of the withdrawal in the records of the county recorder on forms provided by the state forester.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-17 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.21; P.L.66-2006, SEC.21; P.L.111-2016, SEC.4.
Ind. Code § 6-1.1-5.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-4
Filing fee; exceptions; distribution of revenue
Status: in_force

Sec. 4. (a) Except as provided in subsection (b), a person filing a sales disclosure form under this chapter shall pay a fee of twenty dollars ($20) to the county auditor.

(b) No fee is due and payable under subsection (a) if the conveyance to which the sales disclosure form filing applies is either or both of the following:

(1) To a charity.

(2) Under a conveyance document described in section 2(a)(2) or 2(a)(3) of this chapter.

(c) Fifty percent (50%) of the revenue collected under this section and section 12 of this chapter shall be deposited in the county sales disclosure fund established under section 4.5 of this chapter. Fifty percent (50%) of the revenue shall be transferred to the state treasurer for deposit in the state assessment training fund established under section 4.7 of this chapter.

As added by P.L.63-1993, SEC.1. Amended by P.L.198-2001, SEC.21; P.L.178-2002, SEC.10; P.L.144-2008, SEC.4; P.L.38-2021, SEC.7.
Ind. Code § 6-6-5.1-17 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-17
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Amended by P.L.87-2010, SEC.3. Repealed by P.L.256-2017, SEC.58.
Ind. Code § 6-1.1-18-25 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-25
Expired
Status: repealed

As added by P.L.257-2019, SEC.50. Expired 6-30-2024 by P.L.257-2019, SEC.50.
Ind. Code § 6-1.1-21.9-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.9 / Section 6-1.1-21.9-5
Loan is not bonded indebtedness
Status: in_force

Sec. 5. A loan under this chapter is not bonded indebtedness for purposes of IC 6-1.1-18.5.

As added by P.L.114-2006, SEC.3.
Ind. Code § 6-2.5-2-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 2 / Section 6-2.5-2-2
Tax rate; rounding rules
Status: in_force

Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary or bundled transaction and is imposed at seven percent (7%) of that gross retail income.

(b) If the tax computed under subsection (a) carried to the third decimal place results in the numeral in the third decimal place being greater than four (4), the amount of the tax shall be rounded to the next additional cent.

(c) A seller may elect to round the tax under subsection (b) on a transaction on an item basis or an invoice basis. However, a seller may not round the tax under subsection (b) to circumvent the tax that would otherwise be imposed on a transaction using an invoice basis.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.2; P.L.192-2002(ss), SEC.49; P.L.146-2008, SEC.310; P.L.113-2010, SEC.47; P.L.87-2014, SEC.1; P.L.146-2020, SEC.6.
Ind. Code § 6-3.1-13-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-2
"Credit amount"
Status: in_force

Sec. 2. As used in this chapter, "credit amount" means the amount agreed to between the corporation and applicant under this chapter, but not to exceed, in the case of a credit awarded for a project to create new jobs in Indiana, the incremental income tax withholdings attributable to the applicant's project.

As added by P.L.41-1994, SEC.1. Amended by P.L.178-2002, SEC.41; P.L.4-2005, SEC.67.
Ind. Code § 6-9-10-2 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-2
Board of managers; creation; promotion of conventions and tourism
Status: in_force

Sec. 2. (a) There is created a seven (7) member board of managers (referred to as the "board" in this chapter) plus any additional members appointed under subsection (g), whose purpose is to promote the development and growth of the convention and tourism industry in the county.

(b) The board of county commissioners, by majority vote, shall appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be a county commissioner in the county, and one (1) of whom must be a member of a chamber of commerce in the county. The city council of the county's largest city according to the last preceding United States decennial census shall, by majority vote, appoint three (3) members of the board, one (1) of whom must be engaged in the lodging industry in the county, one (1) of whom must be engaged in the travel industry in the county, and one (1) of whom must be a member of the chamber of commerce of the county's largest city. The mayor of the city having the largest population in the county according to the last preceding United States decennial census shall appoint one (1) member who must be a member of the county's business community.

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

(d) A board member may be removed for cause by his appointing authority.

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

(f) Each board member, before entering his duties, shall take an oath of office in the usual form, to be indorsed upon his certificate of appointment, which shall be promptly filed with the clerk of the circuit court of his county of residence.

(g) The board of managers must also contain a member appointed by the city executive of each city within the county (other than the city described in subsection (b)).

As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.81-1985, SEC.4; P.L.157-2026, SEC.169.
Ind. Code § 6-6-2.5-70 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-70
Inspections
Status: in_force

Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and shipping paper violations at any place where taxable fuel is or may be loaded in transport vehicles, produced, or stored. These places may include, but are not limited to:

(1) a terminal;

(2) a fuel storage facility that is not a terminal;

(3) a retail fuel facility; or

(4) a designated inspection site (defined as any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner).

(b) Inspections to determine violations under this chapter and enforcement of this chapter may be conducted by the state police department, agents of the department, Indiana state police motor carrier inspectors (in addition to their duties defined under IC 10-11-2-26), and any other law enforcement officer through procedures established by the department. Agents of the department have the same power and authority provided to authorized personnel under IC 16-44-2-11 and IC 16-44-2-12.

(c) The department may determine and approve all equipment used to test dyes, markers, and the chemical composition of fuel inspected under this chapter.

As added by P.L.18-1994, SEC.37. Amended by P.L.85-1995, SEC.29; P.L.2-2003, SEC.37.
Ind. Code § 6-9-37-1 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-1
Application of chapter; transition of fund, commission, and rate
Status: in_force

Sec. 1. (a) This chapter applies to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2005.

(b) The:

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

(2) convention and visitor commission;

(3) innkeeper's tax rate; and

(4) tax collection procedures;

established under IC 6-9-18 before July 1, 2005, remain in effect and govern the county's innkeeper's tax until amended under this chapter.

(c) A member of the convention and visitor commission established under IC 6-9-18 before July 1, 2005, shall serve a full term of office. If a vacancy occurs, the appointing authority shall appoint a qualified replacement as provided in this chapter. The appointing authority shall make other subsequent appointments to the commission as provided in this chapter.

As added by P.L.214-2005, SEC.46. Amended by P.L.119-2012, SEC.77; P.L.104-2022, SEC.54.
Ind. Code § 6-4.1-1-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-6
"Intestate succession"
Status: in_force

Sec. 6. "Intestate succession" means a property interest transfer which is effected by the statute of descent and distribution or by operation of law, as the result of the death of an individual who fails to make a complete disposition of the property under a valid will.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-6.8-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-7
Assessment by county assessor
Status: in_force

Sec. 7. (a) A person who wishes to have a parcel of land classified as cemetery land must have the land assessed by the county assessor of the county in which the land is located.

(b) The county assessor shall assess the land at its fair market value, including any mineral, stone, oil, or gas value it has.

(c) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land proposed for classification is located. The decision of the board is final.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-4.1-9-12 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-12
Appointment of resident or special administrator for non-resident decedent's estate
Status: in_force

Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows:

(1) that the department has reason to believe that a property interest transferred by the decedent under a taxable transfer has not been appraised for inheritance tax purposes in the manner required by this article and that the property involved is located in this state; or

(2) that the inheritance tax imposed as a result of the decedent's death, as determined by the department, has not been paid and it has been at least two (2) years since the decedent died.

A resident or special administrator appointed by the court under this section has the same powers and duties as a general administrator.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-3.6-7-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-10
Howard County; additional rate to fund the operation and maintenance of a jail or juvenile detention center
Status: in_force

Sec. 10. (a) This section applies only to Howard County.

(b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, promotes these purposes.

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

(d) Revenues raised from a tax imposed under this section may be used only to fund the county's operation and maintenance of a jail or a juvenile detention center, or both.

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.36.
Ind. Code § 6-8.1-3-24 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-24
Expired
Status: repealed

As added by P.L.213-2015, SEC.92. Expired 7-1-2017 by P.L.213-2015, SEC.92.
Ind. Code § 6-1.1-25-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-18
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-16.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.139-2001, SEC.29.
Ind. Code § 6-1.1-18.5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-11
Repealed
Status: repealed

As added by P.L.73-1983, SEC.1. Amended by P.L.69-1983, SEC.11; P.L.6-1997, SEC.84; P.L.90-2002, SEC.166; P.L.224-2007, SEC.23; P.L.146-2008, SEC.178. Repealed by P.L.182-2009(ss), SEC.467.
Ind. Code § 6-9-48-1 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Vigo County.

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-5.5-8-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 8 / Section 6-5.5-8-2
Semiannual distributions to counties
Status: in_force

Sec. 2. (a) On or before December 1 and June 1 of each year the state comptroller shall calculate and transfer from the financial institutions tax fund to each county auditor for distribution to the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount equal to fifty percent (50%) of the sum of the distributions under this section for all the taxing units of the county for the state fiscal year. The amount of a taxing unit's distribution for the state fiscal year is equal to the result of:

(1) an amount equal to forty percent (40%) of the total financial institutions tax revenue collected during the preceding state fiscal year; multiplied by

(2) a fraction equal to:

(A) the amount of the guaranteed distributions received by the taxing unit under this chapter during calendar year 2012 (based on the best information available to the department); divided by

(B) the total amount of all guaranteed distributions received by all taxing units under this chapter during calendar year 2012 (based on the best information available to the department).

The state comptroller shall calculate the amounts of all distributions under this section.

(b) The county auditor shall distribute the distributions received under subsection (a) to the taxing units in the county at the same time that the county auditor makes the semiannual distribution of real property taxes to the taxing units.

(c) A taxing unit may deposit a distribution received under subsection (a) in any fund maintained by the taxing unit, and the distribution may be used for any purpose allowed by law.

(d) This subsection applies to a taxing unit that did not receive a guaranteed distribution under this chapter during calendar year 2012 because the taxing unit was subsequently established as a result of a merger or consolidation of two (2) or more taxing units that received a guaranteed distribution under this chapter during calendar year 2012. The amount of the guaranteed distribution used in the numerator of the fraction described in subsection (a)(2) equals the combined guaranteed distributions received during calendar year 2012 by each taxing unit that was subsequently merged or consolidated into the current taxing unit.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.32; P.L.61-1991, SEC.5; P.L.68-1991, SEC.16; P.L.273-1999, SEC.58; P.L.90-2002, SEC.303; P.L.192-2002(ss), SEC.129; P.L.146-2008, SEC.351; P.L.205-2013, SEC.125; P.L.38-2021, SEC.47; P.L.9-2024, SEC.198; P.L.137-2024, SEC.14; P.L.120-2025, SEC.3.
Ind. Code § 6-9-76-11 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the county 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.125.
Ind. Code § 6-1.1-31.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-2
Adoption of rules; computer specification standards; assessment information; contracts; availability of corrective action plan
Status: in_force

Sec. 2. (a) Subject to section 3.5 of this chapter, the department shall adopt rules under IC 4-22-2 to prescribe computer specification standards and for the certification of:

(1) computer software;

(2) software providers;

(3) computer service providers; and

(4) computer equipment providers.

(b) The rules of the department shall provide for:

(1) the effective and efficient administration of assessment laws;

(2) the prompt updating of assessment data;

(3) the administration of information contained in the sales disclosure form, as required under IC 6-1.1-5.5; and

(4) other information necessary to carry out the administration of the property tax assessment laws.

(c) After June 30, 2008, subject to section 3.5 of this chapter, a county may contract only for computer software and with software providers, computer service providers, and equipment providers that are certified by the department under the rules described in subsection (a). The department shall prescribe a standard contract or standard contract provisions for purposes of this subsection.

(d) A county that enters into a contract for computer software and with a software provider, computer service provider, or equipment provider shall upload the contract to the Indiana transparency website in the manner prescribed by the department. The county shall upload the contract not later than three (3) days after execution of the contract. A contract may not take effect until the contract is uploaded to the Indiana transparency website as provided in this subsection. The department may review any contract uploaded under this subsection to ensure compliance with this section.

(e) If the department determines that a system or provider certified under subsection (a) is not in compliance with the specifications or standards as provided in this chapter or the rules of the department, the department may request that the provider develop a corrective action plan under section 5.5 of this chapter.

As added by P.L.6-1997, SEC.107. Amended by P.L.90-2002, SEC.228; P.L.228-2005, SEC.25; P.L.146-2008, SEC.272; P.L.182-2009(ss), SEC.168; P.L.257-2019, SEC.63; P.L.156-2024, SEC.19.
Ind. Code § 6-1.1-18-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-2
Maximum state tax rate
Status: in_force

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, 2008, and before January 1, 2009). The state tax rate is not subject to review by county boards of tax adjustment or county auditors.

(b) Except as permitted under IC 4-9.1-1-8 to repay notes issued to meet casual deficits in state revenue, the state may not impose an ad valorem property tax rate on tangible property after December 31, 2008.

(c) This section does not apply to political subdivisions of the state.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.81; P.L.224-2007, SEC.17; P.L.146-2008, SEC.165; P.L.1-2010, SEC.26.
Ind. Code § 6-8.1-1-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-2
"Department"
Status: in_force

Sec. 2. "Department" means the Indiana department of state revenue.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-6-4.1-7.1 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-7.1
Class action for refund of tax; prerequisites
Status: in_force

Sec. 7.1. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 7 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in section 7 of this chapter based on the time the class member filed the required claim for refund with the department.

As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.
Ind. Code § 6-1.1-21.8-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.8 / Section 6-1.1-21.8-2
"Qualified taxing unit"
Status: in_force

Sec. 2. As used in this chapter, "qualified taxing unit" means a taxing unit located in a county having a population of more than one hundred seventy thousand (170,000) and less than one hundred seventy-four thousand (174,000).

As added by P.L.157-2002, SEC.1. Amended by P.L.119-2012, SEC.36; P.L.104-2022, SEC.26.
Ind. Code § 6-2.5-5-46 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-46
Aircraft repair and maintenance
Status: in_force

Sec. 46. (a) Transactions involving tangible personal property (including materials, parts, equipment, and engines) are exempt from the state gross retail tax, if the property is:

(1) used;

(2) consumed; or

(3) installed;

in furtherance of, or in, the repair, maintenance, refurbishment, remodeling, or remanufacturing of an aircraft or an avionics system of an aircraft.

(b) The exemption provided by this section applies to a transaction only if:

(1) the retail merchant, at the time of the transaction, possesses a valid repair station certificate issued by the Federal Aviation Administration under 14 CFR 145 et seq. or other applicable law or regulation; or

(2) the:

(A) retail merchant has leased a facility at a public use airport for the maintenance of aircraft and meets the public use airport owner's minimum standards for an aircraft maintenance facility; and

(B) work is performed by a mechanic who is certified by the Federal Aviation Administration.

(c) The owner of a public use airport shall annually provide to the department the names of retail merchants that have a lease with the public use airport and that perform aircraft maintenance at the public use airport.

As added by P.L.153-2012, SEC.5. Amended by P.L.288-2013, SEC.30; P.L.166-2014, SEC.10.
Ind. Code § 6-3.1-35-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-11
Evaluation of the effectiveness of the credit
Status: in_force

Sec. 11. This chapter is subject to review under IC 2-5-3.2-1 to evaluate the effectiveness of the state tax credit one (1) year prior to its expiration under section 12 of this chapter.

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-3.6-6-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-10
Allocation of additional revenue allocated for certified shares
Status: in_force

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

Sec. 10. (a) This section applies to additional revenue from a tax under this chapter that is allocated for certified shares.

(b) Additional revenue remaining from a tax imposed under this chapter, after deducting the amounts allocated to public safety purposes and economic development purposes, shall be allocated among the civil taxing units as certified shares.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-21.2-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-13
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.44. Repealed by P.L.146-2008, SEC.803.
Ind. Code § 6-4.1-7-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-3
Appointment of reappraiser; powers; compensation
Status: reserved

Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers. An appraiser appointed by the court under this section has the same powers and duties, including the duty to give notice of the appraisal and the duty to make an appraisal report to the court, as the county inheritance tax appraiser had under this article as of January 1, 2016. The appointed appraiser is entitled to receive an amount fixed by the court and approved by the department of revenue as compensation for the appointed appraiser's services. After the probate court certifies to the county treasurer the amount of compensation due the appointed appraiser, the county treasurer shall pay the appraiser from county funds not otherwise appropriated.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.21.
Ind. Code § 6-3.1-40.9-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-13
Maximum amount of credits
Status: in_force

Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed four million dollars ($4,000,000) in each state fiscal year. However, any amounts carried forward under section 9(a) of this chapter shall first be deducted from the total amount of tax credits that may be awarded for the succeeding state fiscal year.

(b) The department shall record the time of filing of each claim for a credit under this chapter and shall approve the credits, if they otherwise qualify, in the chronological order in which the claims for the credit are filed in the state fiscal year.

As added by P.L.201-2023, SEC.104.