Ind. Code § 6-8.1-9.5-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-10
Collection fees
Status: in_force

Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b).

(b) This subsection applies to a debt collected for a claimant agency that is a political subdivision described in section 1(1)(B) of this chapter. A local collection assistance fee not to exceed twenty-five dollars ($25) shall be imposed on each debt submitted by the claimant agency and collected through a set off under this chapter. The board of the nonprofit organization that operates the clearinghouse registered under section 3.5 of this chapter shall determine the amount of the fee by resolution. Notwithstanding any law concerning delinquent accounts, charges, fees, loans, taxes, or other indebtedness, the local collection assistance fee shall be added to the amount due the claimant agency when the collection is made, not including any fee charged by the department of state revenue under subsection (a). A fee collected under this subsection shall be distributed by the department to:

(1) the nonprofit entity with which the department has entered into a contract under section 3.5(b) of this chapter; or

(2) at the direction of the nonprofit entity, the nonprofit entity's account held by the investment pool.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.4; P.L.103-2007, SEC.4; P.L.239-2017, SEC.29; P.L.117-2018, SEC.13; P.L.236-2023, SEC.92; P.L.230-2025, SEC.90.
Ind. Code § 6-1.1-12-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-23
Expired
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.129-2001, SEC.4; P.L.112-2012, SEC.26; P.L.181-2016, SEC.8; P.L.86-2018, SEC.43. Expired 1-1-2023 by P.L.181-2016, SEC.8.
Ind. Code § 6-6-9-11 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-11-b
Revenues; deposit; auto rental excise tax account; distribution of funds to county treasurers; distribution among taxing units of counties; warrants
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. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account.

(b) On or before May 20 and November 20 of each year, all amounts held in the auto rental excise tax account shall be distributed to the county treasurers of Indiana.

(c) The amount to be distributed to a county treasurer equals that part of the total auto rental excise taxes being distributed that were initially imposed and collected from within that treasurer's county. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer. At the same time each distribution is made to a county treasurer, the department shall certify to the county auditor each taxing district within the county where auto rental excise taxes were collected and the amount of the county distribution that was collected with respect to each taxing district.

(d) The county treasurer shall deposit auto rental excise tax collections into a separate account for settlement at the same time as property taxes are accounted for and settled in June and December of each year.

(e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the auto rental excise taxes among the taxing units of the county in the same manner that property taxes are apportioned and distributed with respect to property located in the taxing district where the auto rental excise tax was initially imposed and collected.

(f) Taxing units of a county may request and receive advances of auto rental excise tax revenues in the manner provided under IC 5-13-6-3.

(g) All distributions from the auto rental excise tax account shall be made by warrants issued by the state comptroller to the treasurer of state ordering those payments to the appropriate county treasurer.

As added by P.L.19-1986, SEC.18. Amended by P.L.19-1987, SEC.19; P.L.9-2024, SEC.209; P.L.157-2026, SEC.157.
Ind. Code § 6-1.1-5-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-15
Assessment registration notices; building permits
Status: in_force

Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it at a cost of more than five hundred dollars ($500) for materials or labor, or both, the owner or the owner's agent shall file with the area plan commission or the county assessor in the county where the property is located an assessment registration notice on a form prescribed by the department of local government finance.

(b) If the owner of the real property, or the person performing the work for the owner, is required to obtain a permit from an agency or official of the state or a political subdivision for the demolition, structural modification, or improvement, the owner or the person performing the work for the owner is not required to file an assessment registration notice.

(c) Each state or local government official or agency shall, before the tenth day of each month, deliver a copy of each permit described in subsection (b) to the assessor of the county in which the real property to be improved is situated. Each area plan commission shall, before the tenth day of each month, deliver a copy of each assessment registration notice described in subsection (a) to the assessor of the county where the property is located.

(d) Before the last day of each month, the county assessor shall distribute a copy of each assessment registration notice filed under subsection (a) or permit received under subsection (b) to the assessor of the township (if any) in which the real property to be demolished, modified, or improved is situated.

(e) A fee of five dollars ($5) shall be charged by the area plan commission or the county assessor for the filing of the assessment registration notice. All fees collected under this subsection shall be deposited in the county property reassessment fund.

(f) A township or county assessor shall immediately notify the county treasurer if the assessor discovers property that has been improved or structurally modified at a cost of more than five hundred dollars ($500) and the owner of the property has failed to obtain the required building permit or to file an assessment registration notice.

(g) Any person who fails to:

(1) file the registration notice required by subsection (a); or

(2) obtain a building permit described in subsection (b);

before demolishing, structurally modifying, or improving real property is subject to a civil penalty of one hundred dollars ($100). The county treasurer shall include the penalty on the person's property tax statement and collect it in the same manner as delinquent personal property taxes under IC 6-1.1-23. However, if a person files a late registration notice, the person shall pay the fee, if any, and the penalty to the area plan commission or the county assessor at the time the person files the late registration notice.

As added by P.L.74-1987, SEC.3. Amended by P.L.332-1989(ss), SEC.5; P.L.41-1993, SEC.6; P.L.90-2002, SEC.51; P.L.228-2005, SEC.15; P.L.146-2008, SEC.93.
Ind. Code § 6-1.1-22.5-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-16
Applicability of review and appeal procedures to provisional and reconciling statements
Status: in_force

Sec. 16. IC 6-1.1-15:

(1) does not apply to a provisional statement; and

(2) applies to a reconciling statement.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-4.1-12-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-7
Investigative powers of department of state revenue; witness fees
Status: in_force

Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may:

(1) subpoena evidence;

(2) subpoena witnesses;

(3) administer oaths; or

(4) take testimony concerning any matter.

Each witness examined by the department is entitled to receive a fee equal to the same fee paid witnesses subpoenaed to appear before a court of record. The witness fee shall be paid in the same manner that erroneous tax payments are refunded under IC 6-4.1-10.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.52.
Ind. Code § 6-9-9-3 — Indiana Code / Title 6 / Article 9 / Chapter 9 / Section 6-9-9-3
Tax rate; funding of convention and visitors bureau
Status: in_force

Sec. 3. (a) Except as provided in subsections (b) and (e), the tax imposed by section 2 of this chapter is imposed at the rate of seven percent (7%) on the gross income derived from lodging income only.

(b) Except as provided in subsection (e), the county fiscal body may adopt an ordinance to increase the tax rate to eight percent (8%).

(c) The capital improvement board of managers shall make grants to the convention and visitor bureau in the county from the tax proceeds paid to the capital improvement board of managers under this chapter. A grant made to the convention and visitor bureau in the county under this subsection is to be used solely for the development and promotion of the tourism and convention industry within the county. The amount of the grants to the convention and visitor bureau in the county under this subsection must equal or exceed:

(1) two-sevenths (2/7) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is not in effect in the county; or

(2) three-eighths (3/8) of the tax proceeds paid to the capital improvement board of managers under this chapter, while an ordinance described in subsection (b) is in effect in the county.

(d) The capital improvement board of managers may establish budgetary requirements for the convention and visitors bureau. If the convention and visitors bureau fails to conform, the board may elect to suspend funding until the bureau complies. The convention and visitor bureau in the county must include a member appointed by the city executive of each city within the county.

(e) Beginning after December 31, 2048, and notwithstanding subsections (a) and (b), a tax rate imposed under this chapter may not exceed five percent (5%). The portion of the tax rate imposed under this chapter that exceeds five percent (5%) shall expire January 1, 2049.

[Pre-Local Government Recodification Citation: 18-7-18-11 part.]

As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1980, P.L.63, SEC.1; P.L.86-1993, SEC.5; P.L.49-1994, SEC.10; P.L.224-2007, SEC.95; P.L.290-2019, SEC.6; P.L.157-2026, SEC.167.
Ind. Code § 6-1.1-1-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-24
Duties of township assessor assumed by county assessor
Status: in_force

Sec. 24. If a transfer from a township assessor to the county assessor of the assessment duties prescribed by this article occurs as described in IC 36-2-15-5(c), a reference to the township assessor in this article is considered to be a reference to the county assessor.

As added by P.L.219-2007, SEC.9. Amended by P.L.3-2008, SEC.32; P.L.1-2010, SEC.20; P.L.167-2015, SEC.3.
Ind. Code § 6-9-66-8 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-9-74-2 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

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

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

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-1.1-22-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-13
State liens; civil suits
Status: in_force

Sec. 13. (a) The state acquires a lien on each tract of real property for all property taxes levied against the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), and all subsequent penalties and cost resulting from the taxes. This lien attaches on the assessment date of the year for which the taxes are assessed. The lien is not affected by any sale or transfer of the tract, including the land under an improvement or appurtenance described in IC 6-1.1-2-4(c), including the sale, exchange, or lease of the tract under IC 36-1-11.

(b) The lien of the state for taxes, penalties, and cost continues for ten (10) years from May 10 of the year in which the taxes first become due. However, if any proceeding is instituted to enforce the lien within the ten (10) year period, the limitation is extended, if necessary, to permit the termination of the proceeding.

(c) The lien of the state inures to taxing units which impose the property taxes on which the lien is based, and the lien is superior to all other liens.

(d) A taxing unit described in subsection (c) may institute a civil suit against a person or an entity liable for delinquent property taxes. The taxing unit may, after obtaining a judgment, collect:

(1) delinquent real property taxes;

(2) penalties due to the delinquency; and

(3) costs and expenses incurred in collecting the delinquent property tax, including reasonable attorney's fees and court costs approved by a court with jurisdiction.

[Pre-1975 Property Tax Recodification Citation: 6-1-52-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.61, SEC.1; P.L.60-1988, SEC.2; P.L.68-1993, SEC.2; P.L.51-1997, SEC.6; P.L.86-2018, SEC.52.
Ind. Code § 6-3.1-22-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-14
Credit exceeding tax liability
Status: in_force

Sec. 14. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by the taxpayer under IC 6-3 during those taxable years. Each time that the credit is carried over to a succeeding taxable year, the credit is to be reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for fifteen (15) taxable years following the unused credit year.

(b) A credit earned by a taxpayer in a particular taxable year shall be applied against the taxpayer's tax liability for that taxable year before any credit carryover is applied against that liability under subsection (a).

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

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-3-4.5-14 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-14
Changes to a report of final partnership adjustments; timing
Status: in_force

Sec. 14. For purposes of this chapter and IC 6-8.1-5-2, an assessment may not be issued against a direct or indirect partner or partnership with regard to changes related to a report of final partnership adjustments if the report of proposed partnership adjustments is issued by the department to a partnership after the latest of:

(1) three (3) years after the due date of the partnership's return, including any valid extension granted under IC 6-8.1-6-1;

(2) three (3) years after the date the partnership's return is filed with the department;

(3) in the case of the partnership's underreporting of its adjusted gross income by more than twenty-five percent (25%), the periods provided in subdivisions (1) and (2) shall be six (6) years;

(4) if the partnership fails to file a return required under IC 6-3-4-10, files a fraudulent return, or files a substantially blank return, no time limit;

(5) in the case of a report of proposed partnership adjustments arising from final federal adjustments:

(A) one (1) year after the date on which the department receives the final federal adjustments from the partnership in the manner prescribed by the department; or

(B) December 31, 2021;

whichever is later; or

(6) in the case of a report of proposed partnership adjustments issued to a tiered partner that is a partnership as a direct or indirect result of another partnership's report of final partnership adjustments, final federal adjustments, or an amended return, one (1) year after the applicable deadline for the tiered partner or the date otherwise determined under this section for the partnership, whichever is later.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.47; P.L.128-2026, SEC.22.
Ind. Code § 6-3-4-16 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-16
Procedures to implement crosschecks between certain forms
Status: in_force

Sec. 16. For individual income tax returns filed after December 31, 2010, the department shall develop procedures to implement a system of crosschecks between:

(1) employer WH-3 forms (annual withholding tax reports) with accompanying W-2 forms; and

(2) individual taxpayer W-2 forms.

As added by P.L.146-2008, SEC.321.
Ind. Code § 6-9-61-10 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-2.5-7-13 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-13
Repealed
Status: repealed

As added by P.L.94-1987, SEC.10. Repealed by P.L.227-2013, SEC.15.
Ind. Code § 6-1.1-45.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-8
Notice of action of department of local government finance; additional review by department; proof of ownership; county auditor review of plan completion
Status: in_force

Sec. 8. (a) The department shall give notice of its determination under section 7 of this chapter and the right to seek an appeal of the determination by mail to:

(1) the petitioner;

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

(3) all persons that have, as of the date the petition was filed under section 2 of this chapter, a substantial property interest of public record in the brownfield;

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

(5) the board;

(6) the fiscal body; and

(7) the county auditor.

(b) A person aggrieved by a determination of the department under section 7 of this chapter may obtain an additional review by the department and a public hearing by filing a petition for review with the county auditor of the county in which the brownfield is located not more than thirty (30) days after the department gives notice of the determination under subsection (a). The county auditor shall transmit the petition to the department not more than ten (10) days after the petition is filed.

(c) On receipt by the department of a petition for review, the department shall set a date, time, and place for a hearing. At least ten (10) days before the date fixed for the hearing, the department shall give notice by mail of the date, time, and place fixed for the hearing to:

(1) the person that filed the appeal;

(2) the petitioner;

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

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

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

(6) the board;

(7) the fiscal body; and

(8) the county auditor.

(d) After the hearing, the department shall give the parties listed in subsection (c) notice by mail of the final determination of the department. The department's final determination under this subsection is subject to the limitations in subsections (f)(2) and (g).

(e) The petitioner under section 2 of this chapter shall provide to the county auditor reasonable proof of ownership of the brownfield:

(1) if a petition is not filed under subsection (b), at least thirty (30) days but not more than one hundred twenty (120) days after notice is given under subsection (a); or

(2) after notice is given under subsection (d) but not more than ninety (90) days after notice is given under subsection (d).

(f) The county auditor:

(1) shall, subject to subsection (g), reduce or remove the delinquent tax liability on the tax duplicate in the amount stated in:

(A) if a petition is not filed under subsection (b), the determination of the department under section 7 of this chapter; or

(B) the final determination of the department under this section;

not more than thirty (30) days after receipt of the proof of ownership required in subsection (e); and

(2) may not reduce or remove any delinquent tax liability on the tax duplicate if the petitioner under section 2 of this chapter fails to provide proof of ownership as required in subsection (e).

(g) A reduction or removal of delinquent tax liability under subsection (f) applies until the county auditor makes a determination under this subsection. After the date referred to in section 2(6) of this chapter, the county auditor shall determine if the petitioner successfully completed the plan described in section 2(5) of this chapter by that date. If the county auditor determines that the petitioner completed the plan by that date, the reduction or removal of delinquent tax liability under subsection (f) becomes permanent. If the county auditor determines that the petitioner did not complete the plan by that date, the county auditor shall restore to the tax duplicate the delinquent taxes reduced or removed under subsection (f), along with interest in the amount that would have applied if the delinquent taxes had not been reduced or removed.

As added by P.L.208-2005, SEC.1. Amended by P.L.146-2008, SEC.307.
Ind. Code § 6-1.1-48-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-10
"Socially disadvantaged farmer"
Status: in_force

Sec. 10. As used in this chapter, "socially disadvantaged farmer" refers to a socially disadvantaged farmer as defined under 7 CFR 761.2 or as determined by the United States Department of Agriculture.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-7-1-37 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-37
Electronic filing of reports and remitting of taxes
Status: in_force

Sec. 37. (a) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.

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

As added by P.L.166-2014, SEC.33.
Ind. Code § 6-1.1-6-22 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-22
Repealed
Status: repealed

[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.20. Repealed by P.L.66-2006, SEC.30.
Ind. Code § 6-1.1-8.7-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-9
Adoption of rules
Status: in_force

Sec. 9. The department may adopt rules to provide just valuations of industrial facilities under this chapter.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.22.
Ind. Code § 6-5.5-6-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-2
Time for filing returns; extensions
Status: in_force

Sec. 2. (a) Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenue Service for the filing of its federal income tax return for a taxable year, the department shall grant an extension of time to the taxpayer for the filing of a return required by this chapter for that taxable year to the date otherwise provided by IC 6-8.1-6-1. In addition, the department may grant an additional reasonable extension of time for filing a return required by this chapter as provided by IC 6-8.1-6-1.

(b) If the due date for a federal income tax return is extended by the Internal Revenue Service to a date that is later than the date specified in subsection (a), the department may extend the due date of a return required to be made under this chapter to reflect the due date permitted for the federal income tax return.

(c) If the due date for a federal income tax return in the Internal Revenue Code, as determined without regard to any extensions, Saturdays, Sundays, or holidays, is later than the date provided in subsection (a), the due date for the return made pursuant to this section shall be the later of the due date for the federal income tax return or the due date provided under this section.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.239-2017, SEC.18; P.L.137-2022, SEC.56.
Ind. Code § 6-4.1-1-13 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-13
"Tangible personal property"
Status: in_force

Sec. 13. "Tangible personal property" means corporeal personal property, such as goods, wares, and merchandise.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-9-74-6 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-6
Commission
Status: in_force

Sec. 6. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreement under IC 36-1-7.

(b) The county executive shall determine the number of members, which must be an odd number, to be appointed to the commission. The commission must also include any additional members appointed under subsection (h). A simple majority of the members must be:

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

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

A member appointed to the commission under subdivision (1) or (2) need not be a resident of the county if the member is an owner or an executive level employee of a convention, visitor, or tourism business that is located within the county. However, the member must be a resident of Indiana. If available and willing to serve, at least two (2) of the members must be engaged in the business of renting or furnishing rooms, lodging, or accommodations (as described in section 3 of this chapter). Not more than one (1) member may be affiliated with the same business entity. Except as otherwise provided in this subsection, each member must reside in the county. The county executive shall also determine who will make the appointments to the commission, except that the executive of the largest municipality in the county shall appoint a number of the members of the commission, which number shall be in the same ratio to the total size of the commission (rounded off to the nearest whole number) that the population of the largest municipality bears to the total population of the county.

(c) All terms of office of commission members begin on January 1. Initial appointments must be for staggered terms, with subsequent appointments for two (2) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the appointing authority shall appoint a qualified person to serve for the remainder of the term. If an initial appointment is not made by February 1 or a vacancy is not filled within thirty (30) days, the commission shall appoint a member by majority vote.

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

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

(f) Each commission member, before entering the member's duties, shall take an oath of office in the usual form, to be endorsed upon the member's certificate of appointment and promptly filed with the clerk of the circuit court of the county.

(g) The commission shall meet after January 1 each year for the purpose of organization. It shall elect one (1) of its members president, another vice president, another secretary, and another treasurer. The members elected to those offices shall perform the duties pertaining to the offices. The first officers chosen shall serve from the date of their election until their successors are elected and qualified. A majority of the commission constitutes a quorum, and the concurrence of a majority of the commission is necessary to authorize any action.

(h) The commission must also include a member appointed by the city executive of each city within the county (other than a city described in subsection (b)).

As added by P.L.230-2025, SEC.123. Amended by P.L.157-2026, SEC.193.
Ind. Code § 6-9-13-3 — Indiana Code / Title 6 / Article 9 / Chapter 13 / Section 6-9-13-3
Liability; collection
Status: in_force

Sec. 3. (a) Each person who pays a price for admission to any event described in section 1(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 county 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. In addition, the person shall collect the tax as an agent of the state and the county in which the facility described in section 1 of this chapter is located.

As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.5.
Ind. Code § 6-9-50-1 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-1
Applicability
Status: in_force

Sec. 1. This chapter applies to the town of Danville.

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-6-4.1-1 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

(a) "Carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.

(b) "Commercial motor vehicle" means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter.

(c) "Commissioner" means the commissioner of the Indiana department of state revenue.

(d) "Declared gross weight" means the weight at which a motor vehicle is registered with:

(1) the bureau of motor vehicles; or

(2) a state other than Indiana.

(e) "Department" means the Indiana department of state revenue.

(f) "Diesel gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel.

(g) "Gasoline gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline.

(h) "Highway" means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel.

(i) "Motor fuel" means gasoline (as defined in IC 6-6-1.1), special fuel (as defined in IC 6-6-2.5), and alternative fuel (as defined in IC 6-6-2.5).

(j) "Quarter" means calendar quarter.

(k) "Motor vehicle" has the meaning set forth in IC 6-6-1.1-103.

(l) "Recreational vehicle" means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. A vehicle is not a recreational vehicle if the vehicle is used in connection with a business.

(m) "Alternative fuel" has the meaning set forth in IC 6-6-2.5-1.

(n) "Special fuel" has the meaning set forth in IC 6-6-2.5-22.

(o) "Natural gas product" has the meaning set forth in IC 6-6-2.5-16.5.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986, SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3; P.L.277-1993(ss), SEC.45; P.L.277-2013, SEC.11; P.L.218-2017, SEC.45; P.L.185-2018, SEC.6; P.L.234-2019, SEC.22.
Ind. Code § 6-3.6-8-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-8
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.65.
Ind. Code § 6-9-4-1 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty-nine thousand (139,000) and less than one hundred sixty thousand (160,000).

As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1982, P.L.1, SEC.10; P.L.12-1992, SEC.36; P.L.170-2002, SEC.33; P.L.119-2012, SEC.58; P.L.104-2022, SEC.32.
Ind. Code § 6-6-6.5-18 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-18
Registration without payment of tax; offenses
Status: in_force

Sec. 18. An owner of a taxable aircraft who registers that aircraft without paying the tax required by this chapter commits a Class A infraction; and any employee of the department who issues a certificate of registration for that aircraft without collecting the tax required to be collected with the registration commits a Class A infraction.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.10; Acts 1978, P.L.2, SEC.643; Acts 1980, P.L.74, SEC.29.
Ind. Code § 6-3-2-28 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-28
Deduction for qualified health care sharing expenses
Status: in_force

Sec. 28. (a) The following definitions apply throughout this section:

(1) "Health care sharing ministry" has the meaning set forth in IC 27-1-2.1-1.

(2) "Qualified health care sharing expenses" means the amount paid by a qualified individual for membership in a health care sharing ministry.

(3) "Qualified individual" means an individual who is:

(A) a resident of Indiana; and

(B) a member of a health care sharing ministry for at least one (1) month during a taxable year for which the qualified individual claims a deduction under this section.

(b) Each taxable year, a qualified individual is entitled to a deduction from the qualified individual's adjusted gross income for the taxable year equal to the total amount of qualified health care sharing expenses paid by the qualified individual during the taxable year.

(c) To receive the deduction allowed by this section, a qualified individual must claim the deduction on the qualified individual's annual state tax return or returns in the manner prescribed by the department. The qualified individual shall submit to the department any information that the department determines is necessary to calculate the amount of the deduction allowed by this section.

As added by P.L.194-2023, SEC.17.
Ind. Code § 6-1.1-34-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-12
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-66-1.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-6-9.7-6 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-6
"Truck" defined
Status: in_force

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a).

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-2.5-11-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

(1) "Agreement" means the Streamlined Sales and Use Tax Agreement.

(2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, to determine the amount of tax to remit to the appropriate state, and to maintain a record of the transaction.

(3) "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller’s sales tax functions.

(4) "Person" means an individual, a trust, an estate, a fiduciary, a partnership, a limited liability company, a limited liability partnership, a corporation, or any other legal entity.

(5) "Sales tax" means the state gross retail tax levied under IC 6-2.5.

(6) "Seller" means any person making sales, leases, or rentals of personal property or services.

(7) "State" means any state of the United States and the District of Columbia.

(8) "Use tax" means the use tax levied under IC 6-2.5.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-9-39-7 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-7
Deposit of tax collections in fund; use of tax revenues
Status: in_force

Sec. 7. (a) A county treasurer that receives county option dog tax revenue under section 5 of this chapter shall deposit the money in the county option dog tax fund according to the following allocation:

(1) Twenty percent (20%) for the canine research and education account established under section 6(b) of this chapter.

(2) Eighty percent (80%) for the uses designated by the fiscal body of the county under subsection (c).

(b) If an ordinance adopted under section 3 of this chapter is in effect in a county, the county auditor and the county treasurer shall include the county option dog tax revenue received by the county treasurer in the settlement procedures described in IC 6-1.1-27. Amounts accumulated in the county canine research and education account shall be paid to the state treasurer in accordance with the procedure described under IC 6-1.1-27-3.

(c) The fiscal body of a county that imposes a tax under this chapter may appropriate money in the county option dog tax fund, other than money allocated to the canine research and education account established under section 6(b) of this chapter, for any of the following purposes:

(1) The use of animal care facilities.

(2) Animal control, including dead animal disposal.

(3) Reimbursement to farmers for livestock kills.

(4) Reimbursement to people who have undergone rabies post exposure prophylaxis.

(d) The fiscal body of a county that imposes a tax under this chapter may establish requirements according to which individuals or entities are eligible to receive distributions of money appropriated for a purpose described in subsection (c).

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-6-11-1 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-1
"Boat" or "Watercraft"
Status: in_force

Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5.

As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.
Ind. Code § 6-6-4.1-9 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-9
Presumption of consumption rate
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), if there are no records showing the number of miles actually operated per gallon of motor fuel and if section 11(c) of this chapter is inapplicable, it is presumed for purposes of this chapter that one (1) gallon of motor fuel is consumed for every four (4) miles traveled.

(b) This section does not apply to an alternative fuel that is not commonly or commercially known or sold as butane or propane.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.211-2023, SEC.6.
Ind. Code § 6-6-9.5-1 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to Vanderburgh County.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-1.1-20-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-4.5
Maintenance emergencies
Status: in_force

Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes:

(1) repair of a boiler or chiller system;

(2) roof repair;

(3) storm damage repair; or

(4) any other repair that the department determines is a maintenance emergency for which waiver of the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter is warranted.

(b) A political subdivision may submit a request to the department to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter, if the proposed controlled project of the political subdivision is to address a maintenance emergency with respect to a building owned or leased by the political subdivision.

(c) The department shall require the political subdivision to submit any information that the department considers necessary to determine whether the condition that the political subdivision contends is a maintenance emergency.

(d) The department shall review a request and issue a determination not later than forty-five (45) days after the department receives a request under this section determining whether the condition that the political subdivision contends is a maintenance emergency is sufficient to waive the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter. If the department determines that the condition is a maintenance emergency then section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter is waived and does not apply to the proposed controlled project.

(e) A waiver of the application of section 3.5(a)(1)(E) (before its expiration) or 3.5(a)(1)(F) of this chapter in accordance with this section may not be construed as a waiver of any other requirement of this chapter with respect to the proposed controlled project.

As added by P.L.239-2023, SEC.11. Amended by P.L.136-2024, SEC.28; P.L.68-2025, SEC.71.
Ind. Code § 6-9-45-5 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.254-2015, SEC.1.
Ind. Code § 6-2.5-1-19.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-19.5
Repealed
Status: repealed

As added by P.L.181-2016, SEC.16. Repealed by P.L.108-2019, SEC.105.
Ind. Code § 6-2.5-7-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-11
Repealed
Status: repealed

As added by P.L.94-1987, SEC.8. Repealed by P.L.227-2013, SEC.13.
Ind. Code § 6-3.6-3-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-5-b
Voting on ordinances; votes recorded and certified by auditor of the county
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. 5. The auditor of a county (or the fiscal officer of a municipality in the case of a local income tax imposed under IC 6-3.6-6-22) shall record all votes taken on ordinances presented for a vote under this article and not more than ten (10) days after the vote, send a certified copy of the results to:

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

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.154-2020, SEC.29; P.L.159-2021, SEC.21; P.L.137-2024, SEC.3; P.L.223-2025, SEC.5; P.L.68-2025, SEC.106; P.L.157-2026, SEC.116; P.L.23-2026, SEC.39; P.L.157-2026, SEC.117.
Ind. Code § 6-1.1-25-4.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.6
Petition to court for issuance of tax deed; court orders; refunds; effects of tax deed; appeal
Status: in_force

Sec. 4.6. (a) After the expiration of the redemption period specified in section 4 of this chapter but not later than three (3) months after the expiration of the period of redemption:

(1) the purchaser, the purchaser's assignee, the county executive, the county executive's assignee, or the purchaser of the certificate of sale under IC 6-1.1-24-6.1 may; or

(2) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor shall, upon the request of the purchaser or the purchaser's assignee;

file a verified petition in accordance with subsection (b) in the same court in which the judgment of sale was entered asking the court to direct the county auditor to issue a tax deed if the real property is not redeemed from the sale. Notice of the filing of this petition shall be given to the same parties as provided in section 4.5 of this chapter, except that, if notice is given by publication, only one (1) publication is required. The notice required by this section is considered sufficient if the notice is sent to the address required by section 4.5(d) of this chapter. Any person owning or having an interest in the tract or item of real property may file a written objection to the petition with the court not later than thirty (30) days after the date the petition was filed. If a written objection is timely filed, the court shall conduct a hearing on the objection. If there is not a written objection that is timely filed, the court may consider the petition without conducting a hearing.

(b) Unless the county auditor and the county treasurer have entered into an agreement under section 4.7 of this chapter, a verified petition filed under subsection (a) may include the following:

(1) Copies of all notices sent under section 4.5 of this chapter.

(2) Copies of all notices sent under this section.

(3) Copies of all certified mail mailing receipts, return receipts, and returned mailing envelopes for notices sent under section 4.5 of this chapter.

(4) Copies of all certified mail mailing receipts, return receipts, and returned mailing envelopes for notices sent under this section.

(5) Copies or descriptions of the evidence used by the petitioner or the petitioner's assignor to identify the owner and other persons with a substantial property interest of public record in the real property.

(6) Copies of the assignment to the purchaser's assignee from the purchaser.

(c) If the purchaser or the purchaser's assignee includes the documents described in subsection (b), the issuance of a tax deed constitutes prima facie evidence of the sale referenced in subsection (k).

(d) If a verified petition is brought by the county auditor under an agreement provided for under section 4.7 of this chapter, a tax deed constitutes prima facie evidence of the validity of the sale referenced in subsection (k) upon timely production by the county of all documents described in subsection (b) in response to a challenge to a tax deed.

(e) If the issuance of a tax deed does not constitute prima facie evidence of the validity of the sale due to the failure to comply with this section, the purchaser or the purchaser's successor has the burden of proving the validity of the sale by a preponderance of the evidence in any subsequent challenge to the sale.

(f) Not later than sixty-one (61) days after the petition is filed under subsection (a), the court shall enter an order directing the county auditor (on the production of the certificate of sale and a copy of the order) to issue to the petitioner a tax deed if the court finds that the following conditions exist:

(1) The time of redemption has expired.

(2) The tract or item of real property has not been redeemed from the sale before the expiration of the period of redemption specified in section 4 of this chapter.

(3) Except with respect to a petition for the issuance of a tax deed under a sale of the certificate of sale on the property under IC 6-1.1-24-6.1 or IC 6-1.1-24-6.8, or with respect to penalties described in section 4(j) of this chapter, all taxes and special assessments, penalties, and costs have been paid.

(4) The notices required by this section and section 4.5 of this chapter have been given.

(5) The petitioner has complied with all the provisions of law entitling the petitioner to a deed.

The county auditor shall execute deeds issued under this subsection in the name of the state under the county auditor's name. If a certificate of sale is lost before the execution of a deed, the county auditor shall issue a replacement certificate if the county auditor is satisfied that the original certificate existed.

(g) Upon application by the grantee of a valid tax deed in the same court in which the judgment of sale was entered, the court shall enter an order to place the grantee of a valid tax deed in possession of the real estate. The court may enter any orders and grant any relief that is necessary or desirable to place or maintain the grantee of a valid tax deed in possession of the real estate.

(h) Except as provided in subsections (i) and (j), if:

(1) the verified petition referred to in subsection (a) is timely filed; and

(2) the court refuses to enter an order directing the county auditor to execute and deliver the tax deed because of the failure of the petitioner under subsection (a) to fulfill the notice requirement of subsection (a);

the court shall order the return of the amount, if any, by which the purchase price exceeds the minimum bid on the property under IC 6-1.1-24-5 minus a penalty of twenty-five percent (25%) of that excess. The petitioner is prohibited from participating in any manner in the next succeeding tax sale in the county under IC 6-1.1-24. The county auditor shall deposit penalties paid under this subsection in the county general fund.

(i) Notwithstanding subsection (h), in all cases in which:

(1) the verified petition referred to in subsection (a) is timely filed;

(2) the petitioner under subsection (a) has made a bona fide attempt to comply with the statutory requirements under subsection (f) for the issuance of the tax deed but has failed to comply with these requirements;

(3) the court refuses to enter an order directing the county auditor to execute and deliver the tax deed because of the failure to comply with these requirements; and

(4) the purchaser, the purchaser's successors or assignees, or the purchaser of the certificate of sale under IC 6-1.1-24 files a claim with the county auditor for refund not later than thirty (30) days after the entry of the order of the court refusing to direct the county auditor to execute and deliver the tax deed;

the county auditor shall not execute the deed but shall refund the purchase money minus a penalty of twenty-five percent (25%) of the purchase money from the county treasury to the purchaser, the purchaser's successors or assignees, or the purchaser of the certificate of sale under IC 6-1.1-24. The county auditor shall deposit penalties paid under this subsection in the county general fund. All the delinquent taxes and special assessments shall then be reinstated and recharged to the tax duplicate and collected in the same manner as if the property had not been offered for sale. The tract or item of real property, if it is then eligible for sale under IC 6-1.1-24, shall be placed on the delinquent list as an initial offering under IC 6-1.1-24.

(j) Notwithstanding subsections (h) and (i), the court shall not order the return of the purchase price or any part of the purchase price if:

(1) the purchaser or the purchaser of the certificate of sale under IC 6-1.1-24 has failed to provide notice or has provided insufficient notice as required by section 4.5 of this chapter; and

(2) the sale is otherwise valid.

(k) A tax deed executed under this section vests in the grantee an estate in fee simple absolute, free and clear of all liens and encumbrances created or suffered before or after the tax sale except those liens granted priority under federal law, and the lien of the state or a political subdivision for taxes and special assessments that accrue subsequent to the sale. However, the estate is subject to all easements, covenants, declarations, and other deed restrictions and laws governing land use, including all zoning restrictions and liens and encumbrances created or suffered by the purchaser at the tax sale. Except as provided in subsections (b), (c), (d), and (e), the deed is prima facie evidence of:

(1) the regularity of the sale of the real property described in the deed;

(2) the regularity of all proper proceedings; and

(3) valid title in fee simple in the grantee of the deed.

(l) A tax deed issued under this section is incontestable except by appeal from the order of the court directing the county auditor to issue the tax deed filed not later than sixty (60) days after the date of the court's order.

As added by P.L.83-1989, SEC.15. Amended by P.L.62-1991, SEC.4; P.L.61-1991, SEC.3; P.L.1-1992, SEC.17; P.L.12-1992, SEC.25; P.L.69-1993, SEC.4; P.L.39-1994, SEC.18; P.L.88-1995, SEC.8; P.L.90-1995, SEC.1; P.L.2-1996, SEC.218; P.L.139-2001, SEC.17; P.L.170-2003, SEC.12; P.L.97-2004, SEC.23; P.L.169-2006, SEC.30; P.L.89-2007, SEC.10; P.L.56-2012, SEC.15; P.L.118-2013, SEC.8; P.L.66-2014, SEC.15; P.L.251-2015, SEC.22; P.L.236-2015, SEC.5; P.L.183-2016, SEC.7; P.L.32-2017, SEC.2; P.L.26-2023, SEC.4.
Ind. Code § 6-1.1-23-1.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-1.2
Documents to be signed; official documents
Status: in_force

Sec. 1.2. (a) The following documents must be signed by the county treasurer or a designee of the county treasurer:

(1) A notice or demand issued under this chapter.

(2) Any other document issued under this chapter that requires an authorizing signature.

(b) A document signed under this section is an official document of the county treasurer.

As added by P.L.46-1991, SEC.3.
Ind. Code § 6-1.1-30-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-10
Delegation of powers and duties
Status: in_force

Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance with respect to any duty of the department.

[Pre-1975 Property Tax Recodification Citation: 6-1-64-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.70.
Ind. Code § 6-3.1-37.2-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-14
Pass through entities
Status: in_force

Sec. 14. (a) If a pass through entity does not have state income tax liability against which the tax credit provided by this chapter may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

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

(c) Notwithstanding subsections (a) and (b), a pass through entity (other than an entity described in IC 6-3-1-35(1)) and its partners, beneficiaries, or members may allocate the credit among its partners, beneficiaries, or members of the pass through entity as provided by written agreement without regard to their sharing of other tax or economic attributes. Such agreements shall be filed with the corporation not later than fifteen (15) days after execution. The pass through entity shall also provide a copy of such agreements, a list of partners, beneficiaries, or members of the pass through entity, and their respective shares of the credit resulting from such agreements in the manner prescribed by the department of state revenue.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-1.1-4-30 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-30
Interim assessments or reassessments; rules and regulations
Status: in_force

Sec. 30. In making any assessment or reassessment of real property between reassessments of that real property under a county's reassessment plan prepared under section 4.2 of this chapter, the rules, regulations, and standards for assessment are the same as those used for that real property in the preceding reassessment of that group of parcels under a county's reassessment plan.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.20; P.L.86-2018, SEC.35.
Ind. Code § 6-3.6-7-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-1
Legislative findings; policy
Status: in_force

Sec. 1. Maintaining low property tax rates is essential to economic development. The use of a tax imposed for the purposes of this chapter, rather than the use of property taxes, promotes this policy.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-8.1-9-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-4
Taxpayer election to contribute all or part of the taxpayer's refund
Status: in_force

Sec. 4. (a) Every individual (other than a nonresident) who files an individual income tax return and who is entitled to a refund from the department of state revenue because of the overpayment of income tax for a taxable year may designate on the individual's annual state income tax return that either a specific amount or all of the refund to which the individual is entitled shall be paid over to one (1) or more of the funds described in subsection (c). If the refund to which the individual is entitled is less than the total amount designated to be paid over to one (1) or more of the funds described in subsection (c), all of the refund to which the individual is entitled shall be paid over to the designated funds, but in an amount or amounts reduced proportionately for each designated fund. If an individual designates all of the refund to which the individual is entitled to be paid over to one (1) or more of the funds described in subsection (c) without designating specific amounts, the refund to which the individual is entitled shall be paid over to each fund described in subsection (c) in an amount equal to the refund divided by the number of funds described in subsection (c), rounded to the lowest cent, with any part of the refund remaining due to the effects of rounding to be deposited in the nongame fund.

(b) Every husband and wife (other than nonresidents) who file a joint income tax return and who are entitled to a refund from the department of state revenue because of the overpayment of income tax for a taxable year may designate on their annual state income tax return that either a specific amount or all of the refund to which they are entitled shall be paid over to one (1) or more of the funds described in subsection (c). If the refund to which a husband and wife are entitled is less than the total amount designated to be paid over to one (1) or more of the funds described in subsection (c), all of the refund to which the husband and wife are entitled shall be paid over to the designated funds, but in an amount or amounts reduced proportionately for each designated fund. If a husband and wife designate all of the refund to which the husband and wife are entitled to be paid over to one (1) or more of the funds described in subsection (c) without designating specific amounts, the refund to which the husband and wife are entitled shall be paid over to each fund described in subsection (c) in an amount equal to the refund divided by the number of funds described in subsection (c), rounded to the lowest cent, with any part of the refund remaining due to the effects of rounding to be deposited in the nongame fund.

(c) Designations under subsection (a) or (b) may be directed only to the following funds:

(1) The nongame fund.

(2) The state general fund for exclusive use in funding public education for kindergarten through grade 12.

(3) The military family relief fund.

(d) The instructions for the preparation of individual income tax returns shall contain a description of the purposes of the following:

(1) The nongame and endangered species program. The description of this program shall be written in cooperation with the department of natural resources.

(2) The funding of public education for kindergarten through grade 12. The description of this purpose shall be written in cooperation with the secretary of education.

(3) The funding for financial assistance to service members described in IC 10-17-12-8.1(1) and IC 10-17-12-8.1(2), who are Indiana residents, and their families. The description of this purpose shall be written in cooperation with the Indiana department of veterans' affairs.

(e) The department shall interpret a designation on a return under subsection (a) or (b) that is illegible or otherwise not reasonably discernible to the department as if the designation had not been made.

As added by Acts 1982, P.L.66, SEC.1. Amended by P.L.288-2013, SEC.69; P.L.99-2016, SEC.1; P.L.43-2021, SEC.32; P.L.94-2026, SEC.13.
Ind. Code § 6-2.5-5-12.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-12.5
Wastewater utilities; plants and expenses
Status: in_force

Sec. 12.5. (a) As used in this section, "collection plant and expenses" includes the following:

(1) Expenditures for collection plant, which include the following:

(A) Land and land rights.

(B) Structures and improvements.

(C) Power generation equipment.

(D) Collection sewers and special collecting structures.

(E) Receiving wells.

(F) Pumping equipment.

(G) Transportation equipment.

(H) Other collection plant expenditures.

(2) Expenditures for collection expenses, which include the following:

(A) Operation supervision and engineering.

(B) Purchased power or fuel for power production.

(C) Chemicals.

(D) Materials and supplies.

(E) Maintenance supervision and engineering.

(F) Rental of real property or equipment.

(G) Maintenance of power generation equipment.

(H) Maintenance of structures and improvements.

(I) Maintenance of transportation equipment.

(J) Maintenance of collection plant equipment.

(b) As used in this section, "public utility" means a public utility (as defined in IC 8-1-2-1(a)) or any person that contracts with a municipality to operate, manage, or control any plant or equipment owned by the municipality for the collection, treatment, or processing of wastewater.

(c) As used in this section, "system pumping plant and expenses" includes the following:

(1) Expenditures for pumping plant, which include the following:

(A) Land and land rights.

(B) Structures and improvements.

(C) Boiler plant equipment.

(D) Other power production equipment.

(E) Steam pumping equipment.

(F) Electric pumping equipment.

(G) Diesel pumping equipment.

(H) Hydraulic pumping equipment.

(I) Other pumping equipment.

(2) Expenditures for pumping expenses, which include the following:

(A) Operation supervision and engineering.

(B) Fuel for power production.

(C) Power production labor and expenses.

(D) Fuel or power purchased for pumping.

(E) Pumping labor and expenses.

(F) Miscellaneous expenses.

(G) Rents.

(H) Maintenance supervision and engineering.

(I) Maintenance of power production equipment.

(J) Maintenance of pumping equipment.

(d) As used in this section, "treatment and disposal plant and expenses" includes the following:

(1) Expenditures for treatment and disposal plant, which include the following:

(A) Land and land rights.

(B) Structures and improvements.

(C) Power generation equipment.

(D) Pumping equipment.

(E) Flow measuring devices and installations.

(F) Reuse meters and meter installations.

(G) Reuse transmission and distribution systems.

(H) Treatment and disposal equipment.

(I) Sewers and sewer lines.

(J) Transportation equipment.

(2) Expenditures for treatment and disposal expenses, which include the following:

(A) Operation supervision and engineering.

(B) Purchased wastewater treatment.

(C) Sludge removal expenses.

(D) Purchased power or fuel for power production.

(E) Chemicals.

(F) Materials and supplies.

(G) Maintenance supervision and engineering.

(H) Rental of real property or equipment.

(I) Maintenance of power generation equipment.

(J) Maintenance of structures and improvements.

(K) Maintenance of transportation equipment.

(L) Maintenance of treatment and disposal plant equipment.

(e) Transactions involving tangible personal property are exempt from the state gross retail tax if:

(1) the property is classified as collection plant and expenses, treatment and disposal plant and expenses, or system pumping plant and expenses; and

(2) the person acquiring the property is a public utility that collects, treats, or processes wastewater.

As added by P.L.88-2007, SEC.2.
Ind. Code § 6-1.1-23.5-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-10-b
Notice of sale; publication and mailing
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. 10. (a) After preparing the notice described under section 9 of this chapter, the county treasurer shall do the following:

(1) Post a copy of the notice at a public place of posting in the county courthouse or in another public county building at least thirty (30) days before the earliest date on which the application for judgment may be made.

(2) Publish the notice once in accordance with IC 5-3-1-1.5 at least thirty (30) days 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.

(3) Publish a notice twice in accordance with IC 5-3-1-2(m) or IC 5-3-1-1.5 at the following times stating that the complete listing of mobile homes eligible for sale at auction under this chapter is available on the website of the county government or the county government's contractor:

(A) The first time at least seven (7) days after the publication of the notice required under subdivision (2).

(B) The second time at least seven (7) days after the publication of the notice required under clause (A).

(4) At least thirty (30) days before the earliest date on which the application for judgment may be made, mail a copy of the notice described under section 9 of this chapter by certified mail, return receipt requested, to any party having a substantial property interest of record.

(b) The notices mailed under this section are considered sufficient notice of the intended application for judgment and of the sale of mobile homes under the order of the court.

(c) For mobile homes that are not sold when initially offered for sale under this chapter, the county treasurer may omit the descriptions of the mobile homes specified in section 9(b)(1) and 9(b)(3) of this chapter for those mobile homes when they are for sale at a subsequent auction if:

(1) the county treasurer includes in the notice a statement that descriptions of those mobile homes 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 treasurer upon request; and

(2) the descriptions of those mobile homes 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 treasurer in an alternative form upon request in accordance with section 11 of this chapter.

As added by P.L.235-2017, SEC.9. Amended by P.L.152-2021, SEC.3; P.L.146-2024, SEC.5; P.L.157-2026, SEC.84.
Ind. Code § 6-9-2-0.5 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-0.5
"Board"
Status: in_force

Sec. 0.5. As used in this chapter, "board" means the northwest Indiana stadium board created by IC 36-10-9.5.

As added by P.L.44-2026, SEC.8.
Ind. Code § 6-1.1-24-1.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1.9
Repealed
Status: repealed

As added by P.L.88-1987, SEC.1. Amended by P.L.60-1988, SEC.6; P.L.2-1997, SEC.21. Repealed by P.L.99-2018, SEC.4.
Ind. Code § 6-3.6-9-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-2
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.27.
Ind. Code § 6-1.1-12-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-2
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.10; Acts 1980, P.L.39, SEC.2; Acts 1981, P.L.69, SEC.2; Acts 1982, P.L.44, SEC.1; P.L.55-1988, SEC.1; P.L.3-1989, SEC.32; P.L.291-2001, SEC.130; P.L.90-2002, SEC.106; P.L.177-2002, SEC.1; P.L.154-2006, SEC.11; P.L.183-2007, SEC.1; P.L.144-2008, SEC.10; P.L.75-2009, SEC.2; P.L.182-2009(ss), SEC.108; P.L.1-2010, SEC.21; P.L.81-2010, SEC.2; P.L.214-2019, SEC.4; P.L.257-2019, SEC.18. Repealed by P.L.174-2022, SEC.13.
Ind. Code § 6-1.1-20.6-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-6
Repealed
Status: repealed

As added by P.L.246-2005, SEC.62. Amended by P.L.162-2006, SEC.8. Repealed by P.L.146-2008, SEC.811.
Ind. Code § 6-8.1-15-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-1
"Charges for mobile telecommunications service" defined
Status: in_force

Sec. 1. As used in this chapter, "charges for mobile telecommunications service" means any charge for or associated with the provision of commercial mobile radio service, as defined in Section 20.3 of Title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for or associated with a service provided as an adjunct to a commercial mobile radio service, that is billed to the customer by or for the customer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-1
Plats
Status: in_force

Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall maintain a plat of each civil township of the county the auditor or surveyor serves. The plats shall be divided in such a manner that they clearly exhibit the ownership and assessed value of each parcel of real property. The plats must be in the form and contain the information prescribed by the department of local government finance. The plats shall be kept current.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.76-1989, SEC.1; P.L.90-2002, SEC.46.
Ind. Code § 6-3.6-4-1 — Indiana Code / Title 6 / Article 3.6 / Chapter 4 / Section 6-3.6-4-1
Imposition of tax; rate of tax
Status: in_force

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

Sec. 1. (a) A tax is imposed on the adjusted gross income of local taxpayers at a tax rate that is a sum of the tax rates imposed by the county's adopting body and in effect in the county.

(b) The combined tax rates imposed under IC 6-3.6-5, IC 6-3.6-6, and IC 6-3.6-7 constitute the tax imposed on the adjusted gross income of local taxpayers in the county.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-3.1-13-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-12
Repealed
Status: repealed

As added by P.L.41-1994, SEC.1. Amended by P.L.224-2003, SEC.192. Repealed by P.L.4-2005, SEC.148.
Ind. Code § 6-9-77-7 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-3.1-4-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

"Base amount" means base amount (as defined in Section 41(c) of the Internal Revenue Code) modified by considering only Indiana qualified research expenses and gross receipts attributable to Indiana in the calculation of the taxpayer's:

(1) fixed base percentage; and

(2) average annual gross receipts.

"Indiana qualified research expense" means qualified research expense that is incurred for research conducted in Indiana.

"Qualified research expense" means qualified research expense (as defined in Section 41(b) of the Internal Revenue Code).

"Pass through entity" means:

(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

"Research expense tax credit" means a credit provided under this chapter against any tax otherwise due and payable under IC 6-3.

"Taxpayer" means an individual, a corporation, a limited liability company, a limited liability partnership, a trust, or a partnership that has any tax liability under IC 6-3 (adjusted gross income tax).

As added by P.L.51-1984, SEC.1. Amended by P.L.57-1990, SEC.1; P.L.8-1993, SEC.85; P.L.8-1996, SEC.7; P.L.192-2002(ss), SEC.86; P.L.193-2005, SEC.12; P.L.242-2015, SEC.21.
Ind. Code § 6-1.1-8-41 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-41
Valuation methods used in other states
Status: in_force

Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to value public utility companies.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.86.
Ind. Code § 6-1.1-8-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-19
Statement of value and description of property; filing deadline; filing amended statements
Status: in_force

Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the department of local government finance in the manner prescribed by the department. A public utility company shall file its statement for a year:

(1) on or before April 1st of that year unless the company is a railcar company; or

(2) on or before July 1st of that year if the company is a railcar company.

(b) A public utility company may, not later than sixty (60) days after filing a valid and timely statement under subsection (a), file an amended statement:

(1) for distribution purposes;

(2) to correct errors; or

(3) for any other reason, except:

(A) obsolescence; or

(B) the credit for railcar maintenance and improvements provided under IC 6-1.1-8.2.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.66, SEC.4; P.L.59-1985, SEC.3; P.L.90-2002, SEC.70; P.L.183-2014, SEC.3; P.L.148-2015, SEC.2; P.L.38-2021, SEC.11.
Ind. Code § 6-1.1-25-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.5
Entitlement to tax deed under various circumstances; notice or requirements; reversion of certificate of sale to county
Status: in_force

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

Sec. 4.5. (a) Except as provided in subsection (d), a purchaser or the purchaser's assignee is entitled to a tax deed to the property that was sold only if:

(1) the redemption period specified in section 4(a)(1) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(a) of this chapter; and

(3) not later than six (6) months after the date of the sale:

(A) the purchaser or the purchaser's assignee; or

(B) in a county where the county auditor and county treasurer have an agreement under section 4.7 of this chapter, the county auditor;

gives notice of the sale to the owner of record at the time of the sale and any person with a substantial property interest of public record in the tract or item of real property.

(b) A county executive is entitled to a tax deed to property on which the county executive acquires a lien under IC 6-1.1-24-6 and for which the certificate of sale is not sold under IC 6-1.1-24-6.1 only if:

(1) the redemption period specified in section 4(b) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(b) of this chapter; and

(3) not later than ninety (90) days after the date the county executive acquires the lien under IC 6-1.1-24-6, the county auditor gives notice of the sale to:

(A) the owner of record at the time the lien was acquired; and

(B) any person with a substantial property interest of public record in the tract or item of real property.

(c) A purchaser of a certificate of sale under IC 6-1.1-24-6.1 is entitled to a tax deed to the property for which the certificate was sold only if:

(1) the redemption period specified in section 4(c) of this chapter has expired;

(2) the property has not been redeemed within the period of redemption specified in section 4(c) of this chapter; and

(3) not later than ninety (90) days after the date of sale of the certificate of sale under IC 6-1.1-24, the purchaser gives notice of the sale to:

(A) the owner of record at the time of the sale; and

(B) any person with a substantial property interest of public record in the tract or item of real property.

(d) The person required to give the notice under subsection (a), (b), or (c) shall give the notice by sending a copy of the notice by certified mail, return receipt requested, to:

(1) the owner of record at the time of the:

(A) sale of the property;

(B) acquisition of the lien on the property under IC 6-1.1-24-6; or

(C) sale of the certificate of sale on the property under IC 6-1.1-24;

at the last address of the owner for the property, as indicated in the records of the county auditor; and

(2) any person with a substantial property interest of public record at the address for the person included in the public record that indicates the interest.

However, if the address of the person with a substantial property interest of public record is not indicated in the public record that created the interest and cannot be located by ordinary means by the person required to give the notice under subsection (a), (b), or (c), the person may give notice by publication in accordance with IC 5-3-1-4 once each week for three (3) consecutive weeks.

(e) The notice that this section requires shall contain at least the following:

(1) A statement that a petition for a tax deed will be filed on or after a specified date.

(2) The date on or after which the petitioner intends to petition for a tax deed to be issued.

(3) A description of the tract or item of real property shown on the certificate of sale.

(4) The date the tract or item of real property was sold at a tax sale.

(5) The name of the:

(A) purchaser or purchaser's assignee;

(B) county executive that acquired the lien on the property under IC 6-1.1-24-6; or

(C) person that purchased the certificate of sale on the property under IC 6-1.1-24.

(6) A statement that any person may redeem the tract or item of real property.

(7) The components of the amount required to redeem the tract or item of real property.

(8) A statement that an entity identified in subdivision (5) is entitled to reimbursement for additional taxes or special assessments on the tract or item of real property that were paid by the entity subsequent to the tax sale, lien acquisition, or purchase of the certificate of sale, and before redemption, plus interest.

(9) A statement that the tract or item of real property has not been redeemed.

(10) A statement that an entity identified in subdivision (5) is entitled to receive a deed for the tract or item of real property if it is not redeemed before the expiration of the period of redemption specified in section 4 of this chapter.

(11) A statement that an entity identified in subdivision (5) is entitled to reimbursement for costs described in section 2(e) of this chapter.

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

(13) A statement that if the property is not redeemed, the owner of record at the time the tax deed is issued may have a right to the tax sale surplus, if any.

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

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

(f) The notice under this section must include not more than one (1) tract or item of real property listed and sold in one (1) description. However, when more than one (1) tract or item of real property is owned by one (1) person, all of the tracts or items of real property that are owned by that person may be included in one (1) notice.

(g) A single notice under this section may be used to notify joint owners of record at the last address of the joint owners for the property sold, as indicated in the records of the county auditor.

(h) The notice required by this section is considered sufficient if the notice is mailed to the address required under subsection (d).

(i) The notice under this section and the notice under section 4.6 of this chapter are not required for persons in possession not shown in the public records.

(j) If the purchaser fails to:

(1) comply with subsection (c)(3); or

(2) petition for the issuance of a tax deed within the time permitted under section 4.6(a) of this chapter;

the certificate of sale reverts to the county executive and may be retained by the county executive or sold under IC 6-1.1-24-6.1.

As added by P.L.83-1989, SEC.14. Amended by P.L.62-1991, SEC.3; P.L.12-1992, SEC.24; P.L.69-1993, SEC.3; P.L.39-1994, SEC.17; P.L.56-1996, SEC.8; P.L.139-2001, SEC.16; P.L.170-2003, SEC.11; P.L.169-2006, SEC.29; P.L.66-2014, SEC.14; P.L.236-2015, SEC.4.
Ind. Code § 6-6-11-9 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-9
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008, SEC.356; P.L.219-2014, SEC.3. Repealed by P.L.164-2020, SEC.7.
Ind. Code § 6-3.6-6-17 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-17-b
General purpose revenue; uses
Status: in_force

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

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

Sec. 17. A county, city, town, or nonmunicipal civil taxing unit may use its general purpose revenue for any of the purposes of the unit.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.140.
Ind. Code § 6-2.5-4-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-8
Governmental entities; private or proprietary activities
Status: in_force

Sec. 8. An Indiana governmental entity, agency, instrumentality, or political subdivision (including a state college or university) is a retail merchant making a retail transaction when it performs private or proprietary activities that would constitute retail transactions under this article if those activities were performed by a retail merchant. However, this section does not apply to a political subdivision when it performs an activity that is related to an annual festival, carnival, fair, or similar event.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.2; P.L.234-2019, SEC.4.
Ind. Code § 6-1.1-15-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-15
Class action suits
Status: in_force

Sec. 15. A class action suit against an assessing official, a county auditor, or the department of local government finance may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with the requirements of this chapter or IC 6-1.1-26 before the certification of the class.

As added by P.L.41-1993, SEC.16. Amended by P.L.90-2002, SEC.143; P.L.154-2006, SEC.40; P.L.232-2017, SEC.22; P.L.121-2019, SEC.12.
Ind. Code § 6-8-13-1 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-1
"Department"
Status: in_force

Sec. 1. As used in this chapter, "department" refers to the department of state revenue.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-3-4-1 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-1
Who must make returns
Status: in_force

Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following:

(1) Every resident individual having for the taxable year gross income in an amount greater than the modifications provided under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4).

(2) Every nonresident individual having for the taxable year any gross income from sources within the state of Indiana, except for a team member (as defined in IC 6-3-2-2.7) who is covered by a composite return filed under IC 6-3-2-2.7.

(3) Every corporation having for the taxable year any gross income from sources within the state of Indiana.

(4) For taxable years beginning after December 31, 2012, every resident estate having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(3) of the Internal Revenue Code.

(5) For taxable years beginning after December 31, 2012, every resident trust having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(4) of the Internal Revenue Code.

(6) For taxable years beginning after December 31, 2012, every nonresident estate having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(3) of the Internal Revenue Code.

(7) For taxable years beginning after December 31, 2012, every nonresident trust having for the taxable year any gross income from sources within the state of Indiana exceeding the amount provided in Section 6012(a)(4) of the Internal Revenue Code.

Formerly: Acts 1963(ss), c.32, s.401; Acts 1965, c.233, s.16. As amended by Acts 1981, P.L.25, SEC.7; P.L.63-1997, SEC.3; P.L.137-2012, SEC.54.
Ind. Code § 6-9-39-9 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-9
Limitation of powers of counties and municipalities; dog licensing fees; legalizing of ordinance
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), after July 1, 2006, a county or a municipality (as defined in IC 36-1-2-11) of the county may not adopt an ordinance implementing a licensing system for dogs unless the county option dog tax under this chapter is in effect in the county.

(b) If:

(1) a county adopted an ordinance implementing a licensing system for dogs:

(A) after December 31, 2006; and

(B) before February 1, 2007; and

(2) the county did not first adopt the county option dog tax;

the ordinance is legalized.

As added by P.L.162-2006, SEC.36. Amended by P.L.172-2011, SEC.111.
Ind. Code § 6-3.1-40-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-1
Applicability
Status: in_force

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

As added by P.L.203-2023, SEC.3.
Ind. Code § 6-8-15-6 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-6
Reporting of gross premiums received; imposition of tax; estimated payment due dates; overpayment credit; interest; penalty; revocation of authority
Status: in_force

Sec. 6. (a) Before March 1 of each year, an organization providing nonprofit agricultural organization coverage shall report to the department, under the oath of the president and secretary, the gross premiums received from providing nonprofit agricultural organization coverage during the twelve (12) month period ending on December 31 of the preceding calendar year.

(b) Any organization providing nonprofit agricultural organization coverage shall pay into the treasury of Indiana an amount equal to one and three-tenths percent (1.3%) of gross premiums collected during the previous calendar year. In the computation of the tax, the organization providing nonprofit agricultural organization coverage shall be entitled to deduct any annual Indiana gross premiums returned on account of cancellation or dividends returned to members or expenditures used for the purchase of reinsurance or stop-loss coverage.

(c) Payments of the nonprofit agricultural organization health coverage tax imposed by this chapter shall be made on a quarterly estimated basis. The amounts of the quarterly installments shall be computed on the basis of the total estimated tax liability for the current calendar year and the installments shall be due and payable on or before April 15, June 15, September 15, and December 15 of the current calendar year.

(d) Any balance due shall be paid on or before April 15 of the next succeeding calendar year.

(e) Any overpayment of the estimated tax during the preceding calendar year shall be allowed as a credit against the liability for the first installment of the current calendar year.

(f) If an organization providing nonprofit agricultural organization coverage fails to make any quarterly payment in an amount equal to at least:

(1) twenty-five percent (25%) of the total tax paid during the preceding calendar year; or

(2) twenty percent (20%) of the actual tax for the current calendar year;

the organization shall be liable, in addition to the amount due, for interest in the amount of one percent (1%) of the amount due and unpaid for each month or part of a month that the amount due, together with interest, remains unpaid. This interest penalty shall be exclusive of and in addition to any other fee, assessment, or charge made by the department.

(g) The nonprofit agricultural organization health coverage tax under this chapter shall be in lieu of all license fees or privilege or other tax levied or assessed by Indiana or by any municipality, county, or other political subdivision of Indiana. No municipality, county, or other political subdivision of Indiana shall impose any license fee or privilege or other tax upon any nonprofit agricultural organization or any of its agents for the privilege of providing nonprofit agricultural organization coverage in the municipality, county, or other political subdivision, except the tax authorized by IC 22-12-6-5. However, the taxes authorized under IC 22-12-6-5 shall be credited against the taxes provided for under this chapter. This section shall not be construed to prohibit the levy and collection of state, county, or municipal taxes upon real and tangible personal property of an organization providing nonprofit agricultural organization coverage or to prohibit the levy of any retaliatory tax, fine, penalty, or fee provided by law. However, all organizations providing nonprofit agricultural organization coverage paying taxes in Indiana predicated in part on their income from nonprofit agricultural organization coverage provided shall have the same rights and privileges from further taxation, and shall be given the same credits wherever applicable, as those set out for insurance companies paying only a tax on premiums as set out in IC 27-1-18-2.

(h) Any organization providing nonprofit agricultural organization coverage that fails or refuses, for more than thirty (30) days, to:

(1) render an accurate account of its receipts as provided in this chapter; and

(2) pay the nonprofit agricultural organization health coverage tax due thereon;

shall be subject to a penalty of one hundred dollars ($100) for each additional day such report and payment shall be delayed, not to exceed a maximum penalty of ten thousand dollars ($10,000). The penalty may be ordered by the commissioner after a hearing under IC 4-21.5-3. The commissioner may revoke all authority of the defaulting nonprofit agricultural organization to provide nonprofit agricultural organization coverage or suspend the nonprofit agricultural organization's authority during the period of the default, in the discretion of the commissioner.

As added by P.L.154-2020, SEC.38.
Ind. Code § 6-3.1-22-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-16
Adoption of rules
Status: in_force

Sec. 16. The following may adopt rules under IC 4-22-2 to carry out this chapter:

(1) The department of state revenue.

(2) The division.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-9-25-9 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-9
Use of food and beverage tax money received before July 1, 1994
Status: in_force

Sec. 9. (a) This section applies to revenues from the county food and beverage tax received by the county before July 1, 1994.

(b) Money in the fund established under section 8 of this chapter shall be used by the county in the following order:

(1) To pay debt service on bonds issued under IC 36-2-6-18 through IC 36-2-6-20, including up to two (2) years interest, to finance:

(A) the acquisition, construction, or equipping of a basketball hall of fame;

(B) all reasonable and necessary architectural, engineering, legal, financing, accounting, advertising, bond discount, and supervisory expenses related to the acquisition, construction, or equipping of a basketball hall of fame or the issuance of bonds; and

(C) the establishment or maintenance of a debt service reserve fund for the bonds or any other reasonable or necessary reserve funds to operate, repair, maintain, or improve a basketball hall of fame.

(2) To redeem or prepay bonds after meeting all requirements of any bond ordinance.

(3) To reimburse the county or any nonprofit corporation for any money advanced for purposes of this chapter.

(c) Money held in the fund established under section 8 of this chapter shall be held until distribution under subsection (b).

(d) The county auditor shall make a semiannual distribution, at the time property tax revenue is distributed, to the paying agent for any bonds described in subsection (b)(1). Each semiannual distribution must be equal to principal and interest obligations on the bonds on the next interest payment date. Money received by a paying agent under this subsection shall be deposited in a special fund to be used to service the bonds.

As added by P.L.380-1987(ss), SEC.7. Amended by P.L.75-1988, SEC.4; P.L.50-1994, SEC.2.
Ind. Code § 6-3.6-6-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-13
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.247-2017, SEC.21.
Ind. Code § 6-1.1-6.2-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-13
Marking parcel signs
Status: in_force

Sec. 13. The owner of a parcel of land that is classified as a windbreak shall mark the parcel with four (4) signs. The owner shall place the signs on the boundaries of and on different sides of the parcel at the points that are the most conspicuous to the public. The department of natural resources shall furnish the signs and shall designate the size and the wording of the signs.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-22.1-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-4
Determination of the terms of loan
Status: in_force

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

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-9-40-12 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-12
Expiration of chapter
Status: in_force

Sec. 12. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

(2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid.

(b) Not later than December 31, 2023, the fiscal officer of the county and the fiscal officer of the city of Angola shall provide to the state board of accounts:

(1) a list of each bond or lease agreement outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter; and

(2) the date on which each bond or lease agreement identified in subdivision (1) will be completely paid.

The information received under this subsection shall be published on the department of local government finance's interactive and searchable website containing local government information (the Indiana gateway for governmental units).

As added by P.L.236-2023, SEC.103.
Ind. Code § 6-1.1-22-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-4
Notice of tax rate
Status: in_force

Sec. 4. (a) Immediately upon the receipt of the tax duplicate, the county auditor shall give notice of the rate of tax per one hundred dollars ($100) of assessed valuation to be collected in the county for each purpose and the total of the rates in each taxing district. This notice shall be published in the form prescribed by the department of local government finance three (3) times with each publication one (1) week apart.

(b) The notice required by this section shall be printed in two (2) newspapers which represent different political parties and which are published in the county. However, if two (2) newspapers which represent different political parties are not published in the county, the notice shall be printed in one (1) newspaper.

[Pre-1975 Property Tax Recodification Citations: 6-1-51-3; 6-1-52-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.211; P.L.42-2011, SEC.11; P.L.194-2015, SEC.2.
Ind. Code § 6-2.5-13-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 13 / Section 6-2.5-13-2
Repealed
Status: repealed

As added by P.L.257-2003, SEC.32. Repealed by P.L.145-2007, SEC.16.
Ind. Code § 6-1.1-10.3-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-7
Repeal or amendment of exemption ordinance
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. 7. A local income tax council may repeal or amend an exemption ordinance. However, if a local income tax council repeals or amends an exemption ordinance, any new personal property that was exempt under the exemption ordinance on the date the new personal property was placed into service by a taxpayer remains exempt from property taxation, regardless of whether or not the ownership of the new personal property changes after the date the exemption ordinance is amended or repealed.

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.11.
Ind. Code § 6-1.1-21.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-2
Applicability of definitions in IC 36
Status: in_force

Sec. 2. Except as otherwise provided, the definitions in IC 36 apply throughout this chapter.

As added by P.L.192-2002(ss), SEC.44.
Ind. Code § 6-1.1-41-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-8
Notice of hearing
Status: in_force

Sec. 8. The department of local government finance shall give notice of the hearing required by section 7 of this chapter to:

(1) the county auditor; and

(2) the first ten (10) taxpayers whose names appear on the petition.

The notice must be given by letter signed by the commissioner or deputy commissioner of the department of local government finance and sent by mail with prepaid postage to the auditor and the taxpayers at their usual place of residence at least five (5) days before the date fixed for the hearing.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.279.
Ind. Code § 6-2.5-5-27.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-27.5
Rolling stock
Status: in_force

Sec. 27.5. (a) For purposes of this section, "rolling stock" means rail transportation equipment, including locomotives, box cars, flatbed cars, hopper cars, tank cars, and freight cars of any type or class.

(b) Transactions involving the following tangible personal property are exempt from the gross retail tax:

(1) Rolling stock that is purchased or leased by a person.

(2) All spare, replacement, and rebuilding parts or accessories, components, materials, or supplies, including lubricants and fuels, for rolling stock described in subdivision (1).

As added by P.L.61-1997, SEC.2.
Ind. Code § 6-3.1-13-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-7
"Pass through entity"
Status: in_force

Sec. 7. As used in this chapter, "pass through entity" means a:

(1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);

(2) partnership;

(3) trust;

(4) limited liability company; or

(5) limited liability partnership.

As added by P.L.41-1994, SEC.1. Amended by P.L.81-2004, SEC.13.
Ind. Code § 6-9-75-10 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-10
Termination and expiration
Status: in_force

Sec. 10. (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.124.
Ind. Code § 6-3.1-40.9-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-1
"Affordable housing organization"
Status: in_force

Sec. 1. As used in this chapter, "affordable housing organization" refers to an organization that:

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

(2) uses volunteers to build, renovate, and develop homeownership units for individuals whose income is at least thirty percent (30%) and not more than eighty percent (80%) of the area median income.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-9-73-7 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-8.1-10-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-9
Dissolution, liquidation, or withdrawal of corporation; notification; clearance
Status: in_force

Sec. 9. (a) As used in this section:

(1) "Dissolution" refers to dissolution of a corporation under IC 23-0.5-6, IC 23-1-45, IC 23-1-47, IC 23-1-48, or IC 23-17-24.

(2) "Liquidation" means the operation or act of winding up a corporation's affairs, when normal business activities have ceased, by settling its debts and realizing upon and distributing its assets.

(3) "Withdrawal" refers to the withdrawal of a foreign corporation from Indiana under IC 23-0.5-5-7.

(b) The officers and directors of a corporation effecting dissolution, liquidation, or withdrawal shall do the following:

(1) File all necessary tax returns in a timely manner as required by this title.

(2) Make all tax payments due or determined due to the department or a county treasurer in a timely manner as required by this title.

(3) File with the department a form of notification within thirty (30) days of the issuance of a certificate of dissolution, decree of dissolution, the adoption of a resolution or plan, or the filing of a statement of withdrawal. The form of notification shall be prescribed by the department and may require information concerning:

(A) the corporation's assets;

(B) the corporation's liabilities;

(C) details of the plan or resolution;

(D) the names and addresses of corporate officers, directors, and shareholders;

(E) a copy of the minutes of the shareholders' meeting at which the plan or resolution was formally adopted; and

(F) such other information as the department may require.

The department may accept, in lieu of its own form of notification, a copy of Form 966 that the corporation filed with the Internal Revenue Service.

(c) Unless a clearance is issued under subsection (g), for a period of one (1) year following the filing of the form of notification with the department, or the filing of all necessary tax returns as required by this title, including the final tax return, whichever is later, the corporate officers and directors remain personally liable, subject to IC 23-1-35-1(e) or IC 23-17, for any acts or omissions that result in the distribution of corporate assets in violation of the interests of the state or a political subdivision (as defined in IC 36-1-2-13). An officer or director held liable for an unlawful distribution under this subsection is entitled to contribution:

(1) from every other director who voted for or assented to the distribution, subject to IC 23-1-35-1(e) or IC 23-17; and

(2) from each shareholder for the amount the shareholder accepted.

(d) The corporation's officers' and directors' personal liability includes all taxes, penalties, interest, and fees associated with the collection of the liability due the department or the county. In addition to the penalties provided elsewhere in this title, a penalty of up to thirty percent (30%) of the unpaid tax may be imposed on the corporate officers and directors for failure to take reasonable steps to set aside corporate assets to meet the liability due the department or the county.

(e) If the department or the county treasurer fails to begin a collection action against a corporate officer or director within the period prescribed by subsection (c), the personal liability of the corporate officer or director expires. The filing of a substantially blank form of notification or a form containing misrepresentation of material facts does not constitute filing a form of notification for the purpose of determining the period of personal liability of the officers and directors of the corporation.

(f) In addition to the remedies contained in this section, the department or county treasurer is entitled to pursue corporate assets that have been distributed to shareholders in violation of the interests of the state or political subdivision. The election to pursue one (1) remedy does not foreclose the state's or the county's option to pursue other legal remedies.

(g) The department may issue a clearance to a corporation effecting dissolution, liquidation, or withdrawal if:

(1) the officers and directors of the corporation have met the requirements of subsections (b) through (c); and

(2) request for the clearance is made in writing by the officers and directors of the corporation within thirty (30) days after the filing of the form of notification with the department.

(h) The issuance of a clearance by the department under subsection (g) releases the officers and directors from personal liability under this section.

(i) This section does not limit the liability of a responsible corporate officer for withheld income taxes or collected gross retail taxes.

As added by P.L.107-1987, SEC.1. Amended by P.L.73-1988, SEC.1; P.L.179-1991, SEC.11; P.L.118-2017, SEC.2.
Ind. Code § 6-1.1-21.1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-1
"Board"
Status: in_force

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

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-1.1-6.7-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-7
Approval of application; notice
Status: in_force

Sec. 7. If in the opinion of the county surveyor an application filed under section 6 of this chapter and the land for which classification is requested comply with this chapter, the county surveyor shall approve the application. In addition, the county surveyor shall notify the auditor and the recorder of the county in which the land is located that the application has been approved. The county surveyor shall return one (1) approved application form to the applicant.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-8-1-8 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-8
Tax imposed; rate of taxation; responsibility to report tax; contents of report; certain events nontaxable
Status: in_force

Sec. 8. (a) Except as provided in subsection (f), a tax is imposed on the privilege of severing petroleum from the land and producing petroleum from a well.

(b) The tax described in subsection (a) is imposed at a rate equal to the greater of:

(1) one percent (1%) of the value of the petroleum;

(2) three cents ($0.03) per one thousand (1,000) cubic feet (MCF) for natural gas; or

(3) twenty-four cents ($0.24) per barrel for oil;

at the time of the severance of petroleum from the land upon all producers and owners of such petroleum.

(c) The person purchasing petroleum products or having petroleum products in the person's possession is responsible for reporting and remitting the tax at the time of sale or delivery from the place of production. The responsibility is imposed upon all purchasers and those having possession of petroleum products after severance from the ground, including petroleum gatherers.

(d) Each purchaser or petroleum gatherer shall file a report on or before the last day of the month immediately following the preceding monthly period. The person shall remit the tax due under this section in conjunction with the filing of the monthly report. The reporting and remittance is to be made upon forms prescribed by the department.

(e) The purchaser or petroleum gatherer must report the severance of petroleum products from the land and the payment of the tax. The report must show:

(1) the total monthly amount of petroleum products severed from the land;

(2) the amount and computation of the tax;

(3) the names and addresses of all owners or producers or interest holders participating in the production of petroleum products;

(4) the amounts paid to the various owners or producers as their interest may be; and

(5) any other information the department may reasonably require.

(f) The following shall not be considered taxable events under this section:

(1) Petroleum produced from any well that is used to pump or treat petroleum.

(2) Petroleum piped to a landowner's private buildings for the landowner's own use.

Formerly: Acts 1947, c.278, s.8. As amended by P.L.109-1988, SEC.12; P.L.128-2026, SEC.58.
Ind. Code § 6-3.1-22-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-3
"Preservation"
Status: in_force

Sec. 3. (a) As used in this chapter, "preservation" means the application of measures to sustain the form, integrity, and material of:

(1) a building or structure; or

(2) the form and vegetative cover of property.

(b) The term includes stabilization work and the maintenance of historic building materials.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-1.1-2-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-4
Liability for tax; assessment of improvement or appurtenance separately from land
Status: in_force

Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is liable for the taxes imposed for that year on the property under a memorandum of lease or other contract with the owner that is recorded with the county recorder before January 1, 1998.

(b) Except for a mobile home assessed as personal property, a person holding, possessing, controlling, or occupying any personal property on the assessment date of a year is liable for the taxes imposed for that year on the property unless:

(1) the person establishes that the property is being assessed and taxed in the name of the owner; or

(2) the owner is liable for the taxes under a contract with that person.

A person owning a mobile home assessed as personal property on the assessment date of a year is liable for the taxes imposed for that year on the property. When a person other than the owner pays any property taxes, as required by this section, that person may recover the amount paid from the owner, unless the parties have agreed to other terms in a contract.

(c) An owner on the assessment date of a year of real property that has an improvement or appurtenance that is:

(1) assessed as real property; and

(2) owned, held, possessed, controlled, or occupied on the assessment date of a year by a person other than the owner of the land;

is jointly liable for the taxes imposed for the year on the improvement or appurtenance with the person holding, possessing, controlling, or occupying the improvement or appurtenance on the assessment date.

(d) An improvement or appurtenance to land that, on the assessment date of a year, is held, possessed, controlled, or occupied by a different person than the owner of the land may be listed and assessed separately from the land only if the improvement or appurtenance is held, possessed, controlled, or occupied under a memorandum of lease or other contract that is recorded with the county recorder before January 1, 1998.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.1; P.L.51-1997, SEC.1; P.L.235-2017, SEC.3; P.L.86-2018, SEC.24.
Ind. Code § 6-9-52-2 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-2
Definitions
Status: in_force

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-1.1-22.5-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-6
Use of provisional statement authorized; notice to taxpayers and county fiscal body; transmitting of statement by electronic mail
Status: in_force

Sec. 6. (a) This section applies to property taxes payable under this article on assessments determined for the 2003 assessment date or the assessment date in any later year, regardless of whether a proceeding to determine the necessity of a reassessment is being conducted under IC 6-1.1-4-5 (before its repeal), IC 6-1.1-4-9, or another law. The county treasurer shall use a provisional statement under this chapter if the county auditor fails to deliver the abstract for that assessment date to the county treasurer under IC 6-1.1-22-5 before March 16 of the year following the assessment date (for property taxes first due and payable before 2011) or April 1 of the year following the assessment date (for property taxes first due and payable after 2010). The amount to be billed for each installment of the provisional statement is the amount determined under section 9 of this chapter. The billing must be based on the latest assessed values for property certified by the department of local government finance, as adjusted under the procedures specified by the department of local government finance.

(b) The county treasurer shall give notice of the provisional statement, including disclosure of the method that is to be used in determining the tax liability to be indicated on the provisional statement, by publication one (1) time:

(1) in the form prescribed by the department of local government finance; and

(2) in the manner described in IC 6-1.1-22-4(b).

The notice may be combined with the notice required under section 10 of this chapter.

(c) Section 7 of this chapter does not apply to this section.

(d) This subsection applies after June 30, 2009. Immediately upon determining to use provisional statements under subsection (a), the county treasurer shall give notice of the determination to the county fiscal body (as defined in IC 36-1-2-6).

(e) In a county in which an authorizing ordinance is adopted under IC 6-1.1-22-8.1(h), a person may direct the county treasurer to transmit a provisional statement by electronic mail under IC 6-1.1-22-8.1(h).

(f) The department of local government finance may waive the requirement under subsection (a) that a provisional statement must be used for property taxes first due and payable in a calendar year, if:

(1) the county fiscal body or the county treasurer requests the waiver; and

(2) the department of local government finance determines that:

(A) the county will be able to send a property tax statement under IC 6-1.1-22 with a due date that is not later than June 10 of that calendar year; or

(B) the failure to send a property tax statement under IC 6-1.1-22 in a timely manner is due to a change by the county in computer software, and the county will be able to send a property tax statement under IC 6-1.1-22 with a due date that is not later than June 10 of that calendar year.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.67-2006, SEC.9; P.L.118-2008, SEC.2; P.L.87-2009, SEC.10; P.L.89-2010, SEC.2; P.L.112-2012, SEC.39; P.L.86-2018, SEC.53; P.L.201-2023, SEC.90.
Ind. Code § 6-1.1-12-36 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-36
Deductions; eligibility for following year
Status: in_force

Sec. 36. (a) A person who receives a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter for a particular year and who remains eligible for the deduction for the following year is not required to file a statement to apply for the deduction for the following year.

(b) A person who receives a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter for a particular year and who becomes ineligible for the deduction for the following year shall notify the auditor of the county in which the real property or mobile home for which the person received the deduction is located of the person's ineligibility before March 31 of the year for which the person becomes ineligible.

(c) The auditor of each county shall, in a particular year, apply a deduction provided under section 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), or 38 (before its expiration) of this chapter to each person who received the deduction in the preceding year unless the auditor determines that the person is no longer eligible for the deduction.

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

(e) This section expires January 1, 2027.

As added by P.L.43-1984, SEC.4. Amended by P.L.41-1992, SEC.2; P.L.10-1997, SEC.12; P.L.214-2005, SEC.13; P.L.214-2019, SEC.15; P.L.68-2025, SEC.43.
Ind. Code § 6-1.1-36-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-3
Certain irregularities not to affect validity of assessment
Status: in_force

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if:

(1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4;

(2) there is an irregularity or informality in the manner in which the assessor makes the assessment; or

(3) there is an irregularity or informality in the tax list.

An irregularity or informality in the assessment or the tax list may be corrected at any time.

(b) This section does not release a township assessor or county assessor from any duty to give notice or from any penalty imposed on the assessor by law for the assessor's failure to make the assessor's return within the time prescribed in IC 6-1.1-3 or IC 6-1.1-4.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-27 part; 6-1-39-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.29; P.L.6-1997, SEC.124; P.L.146-2008, SEC.285.
Ind. Code § 6-3.1-24-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-1
"Pass through entity" defined
Status: in_force

Sec. 1. As used in this chapter, "pass through entity" means:

(1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2);

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.192-2002(ss), SEC.119.
Ind. Code § 6-1.1-15-17.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-17.2
Repealed
Status: repealed

As added by P.L.6-2012, SEC.44. Amended by P.L.97-2014, SEC.2; P.L.121-2019, SEC.13. Repealed by P.L.174-2022, SEC.32.
Ind. Code § 6-3.6-7-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-4
Procedures for imposition of special purpose rate; findings and determination of need for the tax; ordinances under former tax recognized
Status: in_force

Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax law for a special purpose described in this chapter is considered an ordinance adopted under this chapter.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.58.
Ind. Code § 6-8.1-8-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-3
Judgments arising from tax warrants; collection
Status: in_force

Sec. 3. (a) The county sheriff of a county shall attempt to levy on and collect a judgment arising from a tax warrant in that county for a period of one hundred twenty (120) days from the date the judgment lien is entered, unless the sheriff is relieved of that duty at an earlier time by the department. The sheriff shall also have authority to attempt to levy on and collect the outstanding tax liability if the taxpayer does not pay the amount demanded under section 2(b) of this chapter and the taxpayer has taken an action under section 2(n) of this chapter to foreclose the lien. The sheriff's authority to collect the warrant exists only while the sheriff holds the tax warrant, and if the sheriff surrenders the warrant to the department for any reason the sheriff's authority to collect that tax warrant ceases. During the period that the sheriff has the duty to collect a tax warrant, the sheriff shall collect from the person owing the tax, an amount equal to the amount of the judgment lien plus the accrued interest to the date of the payment. Subject to subsection (b), the sheriff shall make the collection by garnisheeing the person's wages and by levying on and selling any interest in property or rights in any chose in action that the person has in the county. The Indiana laws which provide relief for debtors by exempting certain property from levy by creditors do not apply to levy and sale proceedings for judgments arising from tax warrants.

(b) A sheriff shall sell property to satisfy a tax warrant in a manner that is reasonably likely to bring the highest net proceeds from the sale after deducting the expenses of the offer to sell and sale. A sheriff may engage an auctioneer to advertise a sale and to conduct a public auction, unless the person being levied files an objection with the clerk of the circuit or superior court having the tax warrant within five (5) days of the day that the sheriff informs the person of the person's right to object. The advertising conducted by the auctioneer is in addition to any other notice required by law, and shall include a detailed description of the property to be sold. When an auctioneer is engaged under this subsection and the auctioneer files a verified claim with the clerk of the circuit or superior court with whom the tax warrant is filed, the sheriff may pay the reasonable fee and reasonable expenses of the auctioneer from the gross proceeds of the sale before other expenses and the judgment arising from the tax warrant are paid. As used in this section, "auctioneer" means an auctioneer licensed under IC 25-6.1.

(c) The sheriff shall deposit all amounts that the sheriff collects under this section, including partial payments, into a special trust account for judgments collected that arose from tax warrants. The sheriff shall remit received payments through the department's direct electronic interface or by using the department's electronic payment sheriff portal. On the fifth and the twentieth day of each month, the sheriff shall disburse the money in the tax warrant judgment lien trust account in the following order:

(1) The sheriff shall pay the department the part of the collections that represents taxes, interest, and penalties.

(2) The sheriff shall pay the county treasurer and the clerk of the circuit or superior court the part of the collections that represents their assessed costs.

(3) Except as provided in subdivisions (4) and (5), the sheriff shall keep the part of the collections that represents the ten percent (10%) collection fee added under section 2(b) of this chapter.

(4) If the sheriff has entered a salary contract under IC 36-2-13-2.5, the sheriff shall deposit in the county general fund the part of the collections that represents the ten percent (10%) collection fee added under section 2(b) of this chapter.

(5) If the sheriff has not entered into a salary contract under IC 36-2-13-2.5, the sheriff shall deposit in the county general fund the part of the collections that:

(A) represents the ten percent (10%) collection fee added under section 2(b) of this chapter; and

(B) would, if kept by the sheriff, result in the total amount of the sheriff's annual compensation exceeding the maximum amount allowed under IC 36-2-13-17.

The department shall establish the procedure for the disbursement of partial payments so that the intent of this section is carried out.

(d) After the period described in subsection (a) has passed, the sheriff shall return the tax warrant to the department. However, if the department determines that:

(1) at the end of this period the sheriff is in the process of collecting the judgment arising from a tax warrant in periodic payments of sufficient size that the judgment will be fully paid within one (1) year after the date the judgment was filed; and

(2) the sheriff's electronic data base regarding tax warrants is compatible with the department's data base;

the sheriff may keep the tax warrant and continue collections.

(e) Notwithstanding any other provision of this chapter, the department may order a sheriff to return a tax warrant at any time, if the department feels that action is necessary to protect the interests of the state.

(f) This subsection applies only to the sheriff of a county having a consolidated city or a second class city. In such a county, the ten percent (10%) collection fee added under section 2(b) of this chapter shall be divided as follows:

(1) Subject to subsection (g), the sheriff may retain forty thousand dollars ($40,000), plus one-fifth (1/5) of any fees exceeding that forty thousand dollar ($40,000) amount.

(2) Two-fifths (2/5) of any fees exceeding that forty thousand dollar ($40,000) amount shall be deposited in the sheriff's department's pension trust fund.

(3) Two-fifths (2/5) of any fees exceeding that forty thousand dollar ($40,000) amount shall be deposited in the county general fund.

(g) If an amount of the collection fee added under section 2(b) of this chapter would, if retained by the sheriff under subsection (f)(1), cause the total amount of the sheriff's annual compensation to exceed the maximum amount allowed under IC 36-2-13-17, the sheriff shall instead deposit the amount in the county general fund.

(h) Money deposited into a county general fund under subsections (c)(5) and (g) must be used as follows:

(1) To reduce any unfunded liability of a sheriff's pension trust plan established for the county's sheriff's department.

(2) Any amounts remaining after complying with subdivision (1) must be applied to the costs incurred to operate the county's sheriff's department.

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1982, P.L.65, SEC.1; P.L.32-1983, SEC.3; P.L.46-1991, SEC.8; P.L.1-1993, SEC.44; P.L.83-1993, SEC.1; P.L.1-1994, SEC.32; P.L.129-2001, SEC.23; P.L.111-2006, SEC.7; P.L.40-2008, SEC.1; P.L.99-2011, SEC.2; P.L.234-2019, SEC.35; P.L.118-2024, SEC.22.
Ind. Code § 6-9-67-8 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-1.1-17-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-15
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.18; P.L.90-2002, SEC.155; P.L.224-2007, SEC.16; P.L.146-2008, SEC.159; P.L.182-2009(ss), SEC.122. Repealed by P.L.257-2019, SEC.46.
Ind. Code § 6-6-5-3 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-3
Valuation of vehicles
Status: in_force

Sec. 3. (a) This section applies to vehicles that:

(1) are registered as:

(A) passenger motor vehicles;

(B) motorcycles;

(C) collector vehicles; or

(D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and

(2) are model years 1981 and later.

(b) The bureau shall adopt rules under IC 4-22-2 to determine the value of vehicles to which this section applies as the basis for measuring the vehicle excise tax. The rules must determine the value of a vehicle as of the time it is first offered for sale as a new vehicle in Indiana.

(c) For each vehicle, beginning with the 1990 model year, the bureau shall reduce the value determined under subsection (b) by dividing:

(1) the price determined under subsection (b); by

(2) one (1) plus the average percentage increase in new automobile prices using the most recent annual reference to the Consumer Price Index for Private New Automobiles as published by the Bureau of Labor Statistics, United States Department of Labor.

(d) The bureau shall classify each vehicle based on the value determined under subsection (c) according to the following schedule:

Class

I

less than $ 1,500

Class

II

at least $ 1,500

but less than $ 2,250

Class

III

at least $ 2,250

but less than $ 3,000

Class

IV

at least $ 3,000

but less than $ 4,000

Class

V

at least $ 4,000

but less than $ 5,500

Class

VI

at least $ 5,500

but less than $ 7,000

Class

VII

at least $ 7,000

but less than $ 8,500

Class

VIII

at least $ 8,500

but less than $10,000

Class

IX

at least $10,000

but less than $12,500

Class

X

at least $12,500

but less than $15,000

Class

XI

at least $15,000

but less than $18,000

Class

XII

at least $18,000

but less than $22,000

Class

XIII

at least $22,000

but less than $25,000

Class

XIV

at least $25,000

but less than $30,000

Class

XV

at least $30,000

but less than $35,000

Class

XVI

at least $35,000

but less than $42,500

Class

XVII

$42,500

and over

(e) The age of a vehicle is determined by subtracting the model year from the current calendar year.

(f) The tax schedule is as follows:

Age

I

II

III

IV

V

0

$12

$36

$50

$50

$66

1

12

30

50

50

57

2

12

27

42

50

50

3

12

24

33

50

50

4

12

18

24

48

50

5

12

12

18

36

50

6

12

12

12

24

42

7

12

12

12

18

24

8

12

12

12

12

12

9

12

12

12

12

12

and thereafter

Age

VI

VII

VIII

IX

X

0

$84

$103

$123

$150

$172

1

74

92

110

134

149

2

63

77

93

115

130

3

52

64

78

98

112

4

50

52

64

82

96

5

50

50

50

65

79

6

49

50

50

52

65

7

30

40

50

50

53

8

18

21

34

40

50

9

12

12

12

12

12

and thereafter

Age

XI

XII

XIII

XIV

XV

0

$207

$250

$300

$350

$406

1

179

217

260

304

353

2

156

189

225

265

307

3

135

163

184

228

257

4

115

139

150

195

210

5

94

114

121

160

169

6

78

94

96

132

134

7

64

65

65

91

91

8

50

50

50

50

50

9

21

26

30

36

42

and thereafter

Age

XVI

XVII

0

$469

$532

1

407

461

2

355

398

3

306

347

4

261

296

5

214

242

6

177

192

7

129

129

8

63

63

9

49

50

and thereafter.

Formerly: Acts 1969, c.423, s.3; Acts 1971, P.L.73, SEC.2. As amended by P.L.24-1986, SEC.31; P.L.335-1989(ss), SEC.8; P.L.90-2002, SEC.304; P.L.256-2017, SEC.23; P.L.147-2018, SEC.2.
Ind. Code § 6-1.1-42-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-24
Final action; granting of deductions; expiration
Status: in_force

Sec. 24. (a) After considering the evidence, the designating body shall take final action determining whether the qualifications for deduction have been met and confirming, modifying and confirming, or rescinding the resolution. For each deduction granted by the designating body, the designating body shall state in the resolution granting the deduction whether the deduction is for three (3) six (6), or ten (10) years. This determination is final except that an appeal may be taken and heard as provided under sections 25 and 26 of this chapter.

(b) A determination to grant a deduction under this chapter may be made:

(1) as part of the resolution adopted under section 13 of this chapter; or

(2) by resolution adopted within sixty (60) days after receiving a copy of a property owner's certified deduction application from the county auditor. A certified copy of the resolution shall be sent to the county auditor.

(c) The grant allowing a brownfield revitalization zone deduction expires on the earliest of the following:

(1) The date that the designating body determines that the applicant has failed to make reasonable progress towards the completion of the remediation. A designating body may not make a determination under this subdivision before a date that is at least two (2) years after the date an area is designated as a brownfield revitalization zone.

(2) December 31 of the last year of the deduction.

(3) The date the zone expires.

(4) The date that the designating body determines that the applicant has failed to comply with the statement of benefits under section 30 of this chapter.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.27.
Ind. Code § 6-3.1-30-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-9
Determination of tax credit amount
Status: in_force

Sec. 9. (a) Subject to subsection (b), the amount of the credit to which a taxpayer is entitled under section 8 of this chapter equals the product of:

(1) a percentage determined by the corporation that may not exceed fifty percent (50%); multiplied by

(2) the amount of the taxpayer's relocation costs in the taxable year.

(b) The credit to which a taxpayer is entitled under section 8 of this chapter may not reduce the taxpayer's state tax liability below the amount of the taxpayer's state tax liability in the taxable year immediately preceding the taxable year in which the taxpayer first incurred relocation costs. However, this subsection does not apply to a taxpayer that qualifies as an eligible business under section 2(2) of this chapter.

As added by P.L.193-2005, SEC.21. Amended by P.L.288-2013, SEC.65; P.L.158-2019, SEC.24.
Ind. Code § 6-1.1-13-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-13
Limitation on increasing the assessed value of real property when a taxpayer has prevailed on appeal
Status: in_force

Sec. 13. (a) This section applies to both residential real property and commercial property, with an assessed value of three million dollars ($3,000,000) or less, for which the assessed value was increased for a tax year by an assessing official for any reason other than by the application of the annual adjustment factor used by the assessing official to adjust property values for that year. However, this section does not apply to an assessment if the assessment is based on:

(1) structural improvements;

(2) zoning; or

(3) uses;

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

(b) If the taxpayer:

(1) appeals an increased assessment as described in subsection (a) to the county property tax assessment board of appeals or the Indiana board; and

(2) prevails in an appeal described in subdivision (1) or any resulting subsequent appeal of the increased assessment described in subsection (a);

the assessing official shall not increase the assessed value of the property until the first year of the next four (4) year cyclical assessment cycle for any reason other than by application of the annual adjustment factor used by the assessing official to adjust property values for a tax year. During this period, the taxpayer may not appeal an increased assessment made by the assessor unless the taxpayer believes that the increased assessment is arbitrary and capricious and not made consistent with the annual adjustment factor used by the assessing official to adjust property values for a tax year. If the taxpayer does appeal during this period on the grounds that the increased assessment is arbitrary and capricious and not made consistent with the annual adjustment factor used by the assessing official to adjust property values for a tax year, the provision shifting the burden to the assessing official to prove that the assessment is correct under IC 6-1.1-15-17.2(d) (before its repeal) or IC 6-1.1-15-20 does not apply.

(c) This section does not apply if:

(1) the reduction in assessed value is the result of a settlement agreement between the taxpayer and the assessing official; or

(2) the appeal is based on a correction of error under IC 6-1.1-15-1.1(a) and IC 6-1.1-15-1.1(b).

(d) If the taxpayer who appealed an increased assessment under this section sells the property, whose assessment was appealed, for fair market value, notwithstanding subsection (b), the assessor may reassess the property that was sold.

As added by P.L.178-2021, SEC.2. Amended by P.L.174-2022, SEC.29.
Ind. Code § 6-6-1.1-404 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-404
License to distributor; foreign corporations
Status: in_force

Sec. 404. No license may be issued to a foreign corporation unless it is properly qualified to do business in Indiana.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-1.1-6.7-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-11
Management of filter strip land
Status: in_force

Sec. 11. A person who owns or controls land that is classified as a filter strip must follow the minimum standards of filter strip management prescribed by the county surveyor with the concurrence of the soil and water conservation district in which the land is located.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-52-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-14
Notice of determination of deferral termination event
Status: in_force

Sec. 14. (a) If, as the result of the filing of information with the county auditor or on the county auditor's own motion, the county auditor determines that a deferral termination event has occurred, the county auditor shall notify the county treasurer, the county recorder, and the department of local government finance on the form and in the manner prescribed by the department of local government finance.

(b) A county auditor shall give written notice of each determination under this chapter to the qualified individuals for the affected homestead.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-7-3-20 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-20
Tax in addition to criminal penalties and forfeitures
Status: in_force

Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal).

As added by P.L.65-1996, SEC.7. Amended by P.L.1-1998, SEC.84.
Ind. Code § 6-1.1-15-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-11
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-31-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.140; P.L.1-2004, SEC.18 and P.L.23-2004, SEC.19; P.L.1-2009, SEC.42; P.L.141-2009, SEC.6. Repealed by P.L.232-2017, SEC.16.
Ind. Code § 6-3.1-38-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-5
Reporting requirements
Status: in_force

Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whether or not the qualified taxpayer continued to offer the health reimbursement arrangement or reverted to a traditional employer sponsored plan. If the qualified taxpayer continued to offer the health reimbursement arrangement, the report must include information regarding the amount of the benefit.

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-13-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 13 / Section 6-1.1-13-12
Limitation on altering assessed valuation of personal property
Status: in_force

Sec. 12. If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by the taxpayer on the return only within the time period prescribed in IC 6-1.1-16-1.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.68; P.L.90-2002, SEC.127.
Ind. Code § 6-1.1-28-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-9
Powers
Status: in_force

Sec. 9. (a) A county property tax assessment board of appeals may:

(1) subpoena witnesses;

(2) examine witnesses, under oath, on the assessment or valuation of property;

(3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and

(4) order the production of any papers related to the assessment or valuation of property.

(b) The county sheriff shall serve all process issued under this section which are not served by a county assessor and shall obey all orders of the board.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.95; P.L.207-2016, SEC.18.
Ind. Code § 6-3.6-2-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-4
"Attributed allocation amount"
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. 4. "Attributed allocation amount" equals the sum of the following:

(1) The allocation amount of the civil taxing unit for that calendar year.

(2) In the case of a county taxing unit, the welfare allocation amount.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.6.
Ind. Code § 6-1.1-5.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-5
Information required in form; exception
Status: in_force

Sec. 5. (a) The department of local government finance shall prescribe a sales disclosure form for use under this chapter. The form prescribed by the department of local government finance must include at least the following information:

(1) The key number (as defined in IC 6-1.1-1-8.5) of each parcel.

(2) With respect to each parcel, whether the entire parcel is being conveyed.

(3) The address of each improved parcel.

(4) The date of the execution of the form.

(5) The date the property was transferred.

(6) Whether the transfer includes an interest in land or improvements, or both.

(7) Whether the transfer includes personal property.

(8) An estimate of the value of any personal property included in the transfer.

(9) The name, address, and telephone number of:

(A) each transferor and transferee; and

(B) the person that prepared the form.

(10) The mailing address to which the property tax bills or other official correspondence should be sent.

(11) The ownership interest transferred.

(12) The classification of the property (as residential, commercial, industrial, agricultural, vacant land, or other).

(13) Subject to subsection (c), the total price actually paid or required to be paid in exchange for the conveyance, whether in terms of money, property, a service, an agreement, or other consideration, but excluding tax payments and payments for legal and other services that are incidental to the conveyance.

(14) The terms of seller provided financing.

(15) Any family or business relationship existing between the transferor and the transferee.

(16) A legal description of each parcel subject to the conveyance.

(17) Whether the transferee is using the form to claim one (1) or more deductions under IC 6-1.1-12-44 for property taxes first due and payable in a calendar year after 2008.

(18) If the transferee uses the form to claim the standard deduction under IC 6-1.1-12-37, the information required for a standard deduction under IC 6-1.1-12-37.

(19) Sufficient instructions and information to permit a party to terminate a standard deduction under IC 6-1.1-12-37 on any parcel of property on which the party or the spouse of the party will no longer be eligible for the standard deduction under IC 6-1.1-12-37 after the party or the party's spouse begins to reside at the property that is the subject of the sales disclosure form, including an explanation of the tax consequences and applicable penalties if a party unlawfully claims a standard deduction under IC 6-1.1-12-37.

(20) Other information as required by the department of local government finance to carry out this chapter.

(21) For transactions occurring after December 31, 2021, information required under IC 6-1.1-10-21(e) demonstrating proof of nonprofit status.

If a form under this section includes the telephone number or part or all of the Social Security number of a party, the telephone number or the Social Security number is confidential.

(b) The instructions for completing the form described in subsection (a) must include the information described in IC 6-1.1-12-43(c)(1).

(c) If the conveyance includes more than one (1) parcel as described in section 3(h) of this chapter, the form:

(1) is not required to include the price referred to in subsection (a)(13) for each of the parcels subject to the conveyance; and

(2) may state a single combined price for all of those parcels.

As added by P.L.63-1993, SEC.1. Amended by P.L.90-2002, SEC.54; P.L.64-2004, SEC.2; P.L.228-2005, SEC.18; P.L.154-2006, SEC.3; P.L.144-2008, SEC.5; P.L.75-2009, SEC.1; P.L.87-2009, SEC.1; P.L.159-2020, SEC.9; P.L.192-2021, SEC.1.
Ind. Code § 6-3.6-3-7.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-7.5
County council hearing requirements for ordinances; notice to affected local taxing units
Status: in_force

Sec. 7.5. (a) This section applies to a county in which the county adopting body is the county council.

(b) Before the county council may vote on a proposed ordinance under this article, the county council must hold a public hearing on the proposed ordinance and provide the public with notice of the date, time, and place of the public hearing.

(c) The notice required by subsection (b) must be given in accordance with IC 5-3-1 and include the proposed ordinance.

(d) In addition to the notice required by subsection (b), the adopting body shall also provide a copy of the notice to all taxing units in the county at least ten (10) days before the public hearing.

(e) If a county adopting body makes any fiscal decision that has a financial impact to an underlying local taxing unit, the decision must be made, and notice must be given to the affected local taxing unit, by August 1 of a year. If a county adopting body passes an ordinance changing the allocation of local income tax revenue to a local taxing unit, the county adopting body must provide direct notice, in addition to the public notice described in subsection (b), to the affected local taxing unit within fifteen (15) days of the passage of the ordinance. The county adopting body must provide confirmation to the department of state revenue and the department of local government finance that direct notice was provided to the affected local taxing units within fifteen (15) days of the passage of the ordinance.

As added by P.L.197-2016, SEC.45. Amended by P.L.247-2017, SEC.11; P.L.236-2023, SEC.78.
Ind. Code § 6-9-36-8 — Indiana Code / Title 6 / Article 9 / Chapter 36 / Section 6-9-36-8
Distribution of revenue
Status: in_force

Sec. 8. (a) As long as there are any current or future obligations owed by the board to the authority or any state agency under a lease or other agreement entered into between the board and the authority or any state agency pursuant to IC 5-1-17.1 and until the budget committee has reviewed a report submitted by the public finance director (as defined in IC 5-1.2-2-60) certifying that all project costs have been paid, all of the amounts received from the taxes imposed under this chapter by counties shall be paid monthly to the department of state revenue. All of the amounts received by the state from the taxes imposed by the counties under section 1(1) and 1(2) of this chapter shall be paid monthly by the department of state revenue to the treasurer of the board or its designee upon warrants issued by the state comptroller.

As added by P.L.214-2005, SEC.45. Amended by P.L.189-2018, SEC.63; P.L.44-2026, SEC.16.
Ind. Code § 6-9-47.5-8 — Indiana Code / Title 6 / Article 9 / Chapter 47.5 / Section 6-9-47.5-8
Deposit of tax revenue
Status: in_force

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

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

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

As added by P.L.254-2015, SEC.2.
Ind. Code § 6-1.1-21.2-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-11
Tax increment replacement amount; calculation
Status: in_force

Sec. 11. (a) The governing body shall estimate the tax increment replacement amount for each allocation area under the jurisdiction of the governing body for the next calendar year on the schedule prescribed by the department of local government finance.

(b) The tax increment replacement amount is the greater of zero (0) or the net amount by which:

(1) laws enacted by the general assembly; and

(2) actions taken by the department of local government finance;

after the establishment of the allocation area have decreased the tax increment revenues of the allocation area for the next calendar year (after adjusting for any increases resulting from laws or actions of the department of local government finance) below the sum of the amount needed to make all payments that are due in the next calendar year on obligations payable from tax increment revenues and to maintain any tax increment revenue to obligation payment ratio required by an agreement on which any of the obligations are based.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.256-2003, SEC.25; P.L.146-2008, SEC.238.
Ind. Code § 6-6-1.1-505 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-505
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.7; Acts 1980, P.L.51, SEC.26. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-58-8 — Indiana Code / Title 6 / Article 9 / Chapter 58 / Section 6-9-58-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.137-2024, SEC.19.
Ind. Code § 6-1.1-4-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-3
Heirs or devisees; assessment
Status: in_force

Sec. 3. (a) The undivided real property of a deceased person which is not under the control of an executor or administrator may be assessed to the decedent's heirs or devisees without designating the heirs or devisees by name. The real property may be assessed in this manner until notice of:

(1) the division of the property;

(2) the names of the heirs or devisees; and

(3) the portion of the property belonging to each heir or devisee;

is given to the auditor of the county or counties in which the real property is situated.

(b) Each heir or devisee is liable for the total taxes imposed on the undivided real property of a decedent. If an heir or devisee pays the total taxes, he may recover from each other heir or devisee:

(1) the other heir's or devisee's share of the total taxes; and

(2) interest on the amount referred to in clause (1) of this subsection.

In addition, the heir or devisee who pays the taxes acquires the lien for the taxes paid on the property interest of the other heirs or devisees.

[Pre-1975 Property Tax Recodification Citation: 6-1-25-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.5.
Ind. Code § 6-8-11-20 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-20
Distribution upon death of employee with no covered dependents
Status: in_force

Sec. 20. (a) This section applies only to an employee who has no dependents who are covered under the medical care savings account established for the benefit of the employee.

(b) Upon the death of the employee for whose benefit a medical care savings account was established, the account administrator shall distribute the principal and accumulated interest of the account to the estate of the employee by mailing a check to the personal representative of the employee (as defined in IC 29-1-1-3).

(c) The distribution of the balance in a medical care savings account under this section is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-3.6-9-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-3
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.28.
Ind. Code § 6-1.1-6.7-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-14
Withdrawal of land from filter strip classification; owner request
Status: in_force

Sec. 14. If the owner of land that is classified as a filter strip wishes to have the land withdrawn from the classification, the owner shall have the county assessor of the county in which the land is situated assess the land. The county assessor shall make the assessment in the manner prescribed in section 5 of this chapter. The owner shall then file a withdrawal request in duplicate with the county surveyor on forms prescribed by the county surveyor. The county surveyor shall withdraw the land from the classification on receipt of the withdrawal forms.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-1.1-48-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-8
"Qualifying farmer"
Status: in_force

Sec. 8. As used in this chapter, "qualifying farmer" means an individual or entity that is one (1) of the following:

(1) A small or medium sized farmer.

(2) A beginning farmer.

(3) A limited resource farmer.

(4) A socially disadvantaged farmer.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-3.1-38.3-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-11
Expiration of chapter
Status: in_force

Sec. 11. This chapter expires December 31, 2028.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-9-41-16 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-16
Advisory commission
Status: in_force

Sec. 16. (a) In order to coordinate and assist efforts of the county and city fiscal bodies regarding the utilization of food and beverage tax receipts, an advisory commission shall be established and composed of the following individuals:

(1) Three (3) members who are owners of retail facilities that sell food or beverages subject to the county food and beverage tax imposed under this chapter appointed by the city and county executive.

(2) The president of the county executive.

(3) A member of the county fiscal body appointed by the members of the county fiscal body.

(4) The city executive.

(5) A member of the city legislative body appointed by the members of the city legislative body.

(b) The county and city legislative bodies must request the advisory commission's recommendations concerning the expenditure of any food and beverage tax funds collected under this chapter.

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.108.
Ind. Code § 6-1.1-12.4-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-7
Notice of hearing requirements
Status: in_force

Sec. 7. The written notice under section 6(3) of this chapter must include the following:

(1) An explanation of the reasons for the determination that the creation or retention of employment described in section 6(1) of this chapter has not occurred.

(2) The date, time, and place of a hearing to be conducted:

(A) by the official; and

(B) not more than thirty (30) days after the date of the notice under section 6(3) of this chapter;

to further consider the property owner's creation or retention of employment as described in section 6(1) of this chapter.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-6-1.1-1108 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1108
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-3.1-34-20 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-20
Notice of noncompliance; assessment
Status: in_force

Sec. 20. (a) If the corporation determines that a taxpayer that has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or any of the provisions of this chapter, the corporation shall, after giving the taxpayer an opportunity to explain the noncompliance:

(1) notify the department of the noncompliance; and

(2) request the department to impose an assessment on the taxpayer in an amount that may not exceed the sum of any previously allowed credits under this chapter together with interest and penalties required or permitted by law.

(b) If a credit was assigned under section 14 of this chapter, the assessment under this section shall be issued against the taxpayer that could have claimed the credit had no assignment occurred. If an assessment is issued to a taxpayer, other than an assignee of a credit that was assigned, the assessment shall not be offset by any nonrefundable credit. An assessment may not be made against an assignee of a credit except in the case of fraud by the assignee in the assignment of the credit. Notwithstanding the provisions of IC 6-8.1-5-2, an assessment is considered timely if the department issues a proposed assessment:

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

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

whichever is later.

As added by P.L.158-2019, SEC.29. Amended by P.L.156-2020, SEC.25.
Ind. Code § 6-6-9.5-3 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-3
"Gross retail income"
Status: in_force

Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5.

As added by P.L.214-2005, SEC.22.
Ind. Code § 6-1.1-8-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-5
Fixed property; definite-situs distributable property; indefinite-situs distributable property
Status: in_force

Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When a reference is made in this chapter to fixed property, definite-situs distributable property, or indefinite-situs distributable property, the classifications contained in sections 6 through 18 of this chapter apply.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-3 part; 6-1-44-11 part.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-62-5 — Indiana Code / Title 6 / Article 9 / Chapter 62 / Section 6-9-62-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.230-2025, SEC.111.
Ind. Code § 6-1.1-21.4-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-4
Board determination of loan amount; disbursement of funds; loan repayment; no excessive levy; deposit of payments received
Status: in_force

Sec. 4. (a) The board, after review by the budget committee, shall determine the terms of any loan made under this chapter. The interest rate on the loan is the interest rate established by the commissioner of the department of state revenue under IC 6-8.1-10-1 minus two percent (2%), but in no case shall the interest rate be less than one percent (1%).

(b) The total amount of loans under this chapter may not exceed the following:

(1) Six million dollars ($6,000,000) for all calendar years ending before January 1, 2012.

(2) The sum of the amounts approved under section 3(b) of this chapter for all calendar years beginning after December 31, 2011, plus the outstanding balance of all loans that were made under this chapter before 2012.

(c) An eligible school corporation receiving a loan under this chapter must repay the loan within seventy-two (72) months after the date on which the loan is made.

(d) The board may disburse in installments the proceeds of a loan made under this chapter.

(e) An eligible school corporation may repay a loan made under this chapter from any sources of revenue.

(f) The obligation to repay a loan made under this chapter is not a basis for an eligible school corporation to obtain an excessive tax levy under IC 6-1.1-19.

(g) Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund.

As added by P.L.131-2008, SEC.5. Amended by P.L.145-2012, SEC.19.
Ind. Code § 6-3-2-2.1 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.1
Expired
Status: repealed

As added by P.L.190-2014, SEC.13. Expired 1-1-2016 by P.L.190-2014, SEC.13.
Ind. Code § 6-3-4.5-6 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-6
Partnership duties; partner level adjustments report; remittance; tiered partner duties; amended return; election
Status: in_force

Sec. 6. (a) Once a report of partnership adjustments is considered final, the partnership shall, not later than the applicable deadline:

(1) supply to its direct partners and the department a partner level adjustments report attributable to each partner in the form and manner prescribed by the department;

(2) remit any composite tax or withholding tax due under IC 6-3-4-12 or IC 6-5.5-2-8; and

(3) remit any pass through entity tax due under IC 6-3-2.1.

(b) If the partner is a tiered partner, the tiered partner shall, not later than the applicable deadline for the tiered partner:

(1) file an amended return for the taxable year and for any other affected year reporting its share of the adjustments;

(2) supply its owners or beneficiaries and the department amended statements reflecting the adjustments attributable to the owner or beneficiary, or a report, in the form and manner prescribed by the department; and

(3) remit any tax due under IC 6-3, IC 6-3.6, or IC 6-5.5, including any pass through entity tax, composite tax, or withholding tax due under IC 6-3-2.1, IC 6-3-4-12, IC 6-3-4-13, IC 6-3-4-15, and IC 6-5.5-2-8.

(c) Upon receipt of a partner level adjustments report or any statement from tiered partners arising from a partner level adjustments report, the taxpayer receiving the report or statement shall file an amended return for the taxable year reporting the adjustments along with any other affected year and remit any tax due not later than the applicable deadline for the partner.

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

(1) A partnership that has been issued a report of proposed partnership adjustments, or a tiered partner that is a partnership that has received a partner level adjustment report or statement arising from a report of final partnership adjustments, may elect to pay any tax due arising from a report of final partnership adjustments.

(2) Such election must be filed with the department not later than sixty (60) days after the department issues the report of proposed partnership adjustments or, in the case of an election by a tiered partner, not later than the date by which the tiered partner is required to file an amended return under this section.

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

(4) If a partnership has made an election under this chapter to report and remit any tax due at the partnership level for a taxable year, the partnership shall be considered to have made a timely election under this subsection with regard to any adjustments in the report of partnership adjustments for that taxable year.

(5) No election may be made under this subsection after April 30, 2023.

As added by P.L.159-2021, SEC.18. Amended by P.L.1-2023, SEC.14; P.L.9-2024, SEC.187.
Ind. Code § 6-9-77-6 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-1.1-10-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-33
Certain exempt property under control of executor or trustee
Status: in_force

Sec. 33. (a) Tangible property which is under the control of an executor or a trustee is exempt from property taxation if it is to be used and applied:

(1) within this state for a municipal, educational, literary, scientific, religious, or charitable purpose; or

(2) for the benefit of this state or a state institution.

(b) Subsection (a) does not apply unless the executor or trustee diligently and in good faith carries out the provisions of the will or trust agreement by using and applying the property for the intended purpose.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(13).]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-5.5-2-6 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-6
Credit for nonresident taxpayer
Status: in_force

Sec. 6. (a) A nonresident taxpayer is entitled to a credit against the tax due under this article for the amount of net income tax, franchise tax, or other tax measured by net income that is due to the nonresident taxpayer's domiciliary state for a taxable year if:

(1) the receipt of interest or other income from a loan or loan transaction is attributed both to the taxpayer's domiciliary state under that state's laws and also to Indiana under IC 6-5.5-4; and

(2) the principal amount of the loan is at least two million dollars ($2,000,000).

(b) The amount of the credit for each taxable year is the lesser of:

(1) the portion of the net income tax, franchise tax, or other tax measured by net income actually paid by the nonresident taxpayer to its domiciliary state that is attributable to the loan or loan transaction; or

(2) the portion of the franchise tax due to Indiana under this article that is attributable to the loan or loan transaction.

The amount determined under subdivisions (1) and (2) shall be reduced by the amount of any credit for the tax due from the nonresident taxpayer under this article (calculated without the allowance for the credit provided under this section) and that may be used by the nonresident taxpayer in calculating the income tax due under the laws of the nonresident taxpayer's domiciliary state.

(c) As used in this section:

(1) "loan" or "loan transaction" refers to an obligation created in a single transaction to pay or repay a sum of money attributed as provided in subsection (a)(1);

(2) the "principal amount" of a loan is limited to the principal amount specified in the loan documents at the time of making the loan and reasonably expected to be advanced during the term of the loan, even though there is more than one (1) advancement. If the loan is a participation loan (as defined in IC 6-5.5-4-13), the principal amount must be calculated separately for each participant and is equal to that portion of the loan committed by each participant; and

(3) a "taxpayer's domiciliary state" is the taxing jurisdiction in which its commercial domicile is located.

(d) The amount of tax attributable to a loan or loan transaction, under the laws of the taxpayer's domiciliary state or under this article, is the portion of the total tax due to each state in an amount equal to the same proportion as the receipts from the loan or loan transaction bear to the total of the taxpayer's receipts.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.24; P.L.68-1991, SEC.7.
Ind. Code § 6-6-5-14 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-14
Limitations on indebtedness of political or municipal corporations; effect
Status: in_force

Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value.

(b) For the purpose of limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, vehicles subject to tax under this chapter shall be deemed to be taxable property within each such political or municipal corporation where the owner resides.

(c) The assessed valuation of such vehicles shall be determined by multiplying the amount of the tax by one hundred (100) and dividing such result by two dollars ($2).

Formerly: Acts 1969, c.423, s.14. As amended by P.L.2-1988, SEC.17; P.L.98-1989, SEC.7; P.L.33-1990, SEC.15; P.L.6-1997, SEC.128; P.L.256-2017, SEC.40.
Ind. Code § 6-1.1-39-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-3
Notice of adoption of ordinance; hearing; requisites; final action; appeal
Status: in_force

Sec. 3. (a) The fiscal body shall publish notice of the adoption and substance of the ordinance in accordance with IC 5-3-1 after:

(1) the adoption of the ordinance under section 2 of this chapter; and

(2) the fiscal body receives preliminary certification from the Indiana economic development corporation under section 2.5 of this chapter that the proposed industrial development project qualifies as a qualified industrial development project and that there is a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12.

The notice must state the general boundaries of the area designated as an economic development district and must state that written remonstrances may be filed with the fiscal body until the time designated for the hearing. The notice must also name the place, date, and time when the fiscal body will receive and hear remonstrances and objections from persons interested in or affected by the proceedings pertaining to the proposed economic development district designation and will determine the public utility and benefit of the proposed economic development district designation. All persons affected in any manner by the hearing, including all taxpayers of the economic development district, shall be considered notified of the pendency of the hearing and of subsequent acts, hearings, adjournments, and orders of the fiscal body affecting the economic development district if the fiscal body gives the notice required by this section.

(b) A copy of the notice of the hearing shall be filed with the office of the unit's plan commission, board of zoning appeals, works board, park board, building commissioner, and any other departments, bodies, or officers of the unit having to do with unit planning, variances from zoning ordinances, land use, or the issuance of building permits.

(c) At the hearing, which may be recessed and reconvened from time to time, the fiscal body shall hear all persons interested in the proceedings and shall consider all written remonstrances and objections that have been filed. After considering the evidence presented, the fiscal body shall take final action determining the public utility and benefit of the proposed economic development district designation and confirming, modifying and confirming, or rescinding the ordinance. The final action taken by the fiscal body shall be recorded and is final and conclusive, except that an appeal may be taken in the manner prescribed by section 4 of this chapter.

(d) If the fiscal body confirms, or modifies and confirms, the ordinance, the fiscal body shall file a copy of the ordinance with both the auditor of the county in which the unit is located and the department, together with any supporting documents that are relevant to the computation of assessed values in the allocation area, within thirty (30) days after the date on which the fiscal body takes final action on the ordinance.

As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.15; P.L.4-2005, SEC.45; P.L.214-2019, SEC.21; P.L.257-2019, SEC.67.
Ind. Code § 6-3-1-34 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-34
"Qualified military income"
Status: in_force

Sec. 34. "Qualified military income" means the following:

(1) Wages that are paid to a member of a reserve component of the armed forces of the United States, including the United States Space Force, or the National Guard for the member's service in the reserve component or National Guard.

(2) For a member of an active component of the armed forces of the United States, including the United States Space Force, one hundred percent (100%) of wages that are paid to the member for taxable years beginning in 2024 and thereafter for service in the active component.

(3) Wages that are paid to a member of the United States Public Health Service Commissioned Corps or the National Oceanic and Atmospheric Administration Commissioned Officer Corps for the member's service.

As added by P.L.144-2007, SEC.4. Amended by P.L.121-2023, SEC.1; P.L.58-2025, SEC.1.
Ind. Code § 6-7-3-9 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-9
Payment of tax not conferring criminal immunity; use of confidential information
Status: in_force

Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation of this chapter.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-1.1-21.5-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.5 / Section 6-1.1-21.5-4
Maximum amount of loan
Status: in_force

Sec. 4. The maximum amount that the board may loan to a qualified taxing unit under this chapter is set forth in the following table:

MAXIMUM

TYPE OF TAXING UNIT

LOAN

City

$

5,500,000

Sanitary District

$

1,900,000

Library District

$

800,000

School Corporation

$

8,000,000

As added by P.L.380-1987(ss), SEC.5. Amended by P.L.291-2001, SEC.208.
Ind. Code § 6-2.5-15-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-2
"Data center equipment"
Status: in_force

Sec. 2. As used in this chapter, "data center equipment" means computer equipment or software purchased or leased for the processing, storage, retrieval, or communication of data that is preapproved by the corporation. The term includes the following:

(1) Servers, routers, connections, monitoring and security systems, and other enabling machinery, equipment, and hardware, regardless of whether the property is affixed to or incorporated into real property.

(2) Equipment used in the operation of computer equipment or software or for the benefit of the qualified data center, including component parts, installations, refreshments, replacements, and upgrades, regardless of whether the property is affixed to or incorporated into real property.

(3) All equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate computer server equipment, including substations, generators, uninterruptible energy equipment, supplies, conduit, fuel piping and storage, cabling, duct banks, switches, switchboards, batteries, testing equipment, and backup generators.

(4) All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of the data center, including chillers, mechanical equipment, refrigerant piping, fuel piping and storage, adiabatic and free cooling systems, cooling towers, water softeners, air handling units, indoor direct exchange units, fans, ducting, and filters.

(5) All water conservation systems, including facilities or mechanisms that are designed to collect, conserve, and reuse water.

(6) All computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit.

(7) All conduit, ducting, and fiber optic and copper cabling that may be located outside the data center, directly related to connecting one (1) or more distributed qualified data center locations.

(8) All monitoring equipment and security systems.

(9) Modular data centers and preassembled components of any item described in this section, including components used in the manufacturing of modular data centers.

(10) All software.

(11) Other tangible and intangible personal property that is essential to the operations of a data center, excluding property used in the administration of the facility.

(12) All electricity used by qualified data center equipment, excluding electricity used in the administration of the facility.

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-8.1-16.3-5.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-5.5
Department of state revenue pilot program fund; transfer of residue balance to motor carrier regulation fund
Status: reserved

Sec. 5.5. (a) Any balance remaining on June 30, 2020, in the state revenue pilot program fund established by section 5 of this chapter (before its repeal) is transferred to the motor carrier regulation fund established by IC 8-2.1-23-1.

(b) Notwithstanding any other law, any proceeds derived from agreements or a contract made with third parties under this chapter, and any other revenue received under this chapter, that would have been deposited in the state revenue pilot program fund established by section 5 of this chapter (before its repeal) shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1.

As added by P.L.146-2020, SEC.49.
Ind. Code § 6-3.1-10-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-10
Program expiration; treatment of credit carryovers
Status: in_force

Sec. 10. (a) Notwithstanding any other law and except as provided in subsection (b), a taxpayer is entitled to receive a credit under this chapter only for a qualified investment made before January 1, 2018.

(b) A taxpayer is entitled to receive a credit for a qualified investment made after December 31, 2017, and before January 1, 2028, if the qualified investment is approved by the Indiana economic development corporation before January 1, 2018.

(c) This section may not be construed to prevent a taxpayer from carrying an unused tax credit attributable to a qualified investment made before January 1, 2018, or made as provided in subsection (b) forward to a taxable year beginning after December 31, 2017, and before January 1, 2028, in the manner provided by section 7 of this chapter.

(d) This chapter expires January 1, 2028.

As added by P.L.238-2017, SEC.21.
Ind. Code § 6-1.1-37-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-13
Prosecuting attorneys; enforcement
Status: in_force

Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed under this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-32-1.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-45.5-6 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-6
"Person"
Status: in_force

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

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-1.1-22.5-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-18
Treatment of payments to determine delinquencies
Status: in_force

Sec. 18. For purposes of IC 6-1.1-24-1(a)(1):

(1) the first installment on a provisional statement is considered to be the taxpayer's spring installment of property taxes;

(2) except as provided in subdivision (3) or section 18.5 of this chapter, payment on a reconciling statement is considered to be due before the due date of the first installment of property taxes payable in the following year; and

(3) payment on a reconciling statement described in section 12(b) of this chapter is considered to be the taxpayer's fall installment of property taxes.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40. Amended by P.L.219-2007, SEC.68; P.L.146-2008, SEC.255.
Ind. Code § 6-8.1-8-2.1 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-2.1
Tax warrants filed using designated electronic interface; sheriff's jurisdiction
Status: in_force

Sec. 2.1. (a) A warrant filed by the department under section 2 of this chapter must be filed using the department's designated direct electronic interface.

(b) For purposes of section 3 of this chapter, the jurisdiction of the sheriff of the county in which a warrant is filed is limited to the taxpayer's choses in action and real and tangible personal property located in that county.

As added by P.L.128-2026, SEC.76.
Ind. Code § 6-6-5-10.4 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-10.4
Verification of taxes collected for each taxing unit
Status: in_force

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequate and accurate audit information, registration form information, records, and materials to support the proper assessment, collection, and refund of excise taxes.

Formerly: Acts 1971, P.L.73, SEC.6; Acts 1973, P.L.54, SEC.7. As amended by P.L.70-1998, SEC.3; P.L.198-2016, SEC.36.
Ind. Code § 6-1.1-19-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.24; Acts 1977(ss), P.L.3, SEC.3; Acts 1978, P.L.34, SEC.3; Acts 1981, P.L.73, SEC.1; P.L.69-1983, SEC.6; P.L.66-1985, SEC.2; P.L.24-1986, SEC.19; P.L.3-1987, SEC.499; P.L.5-1989, SEC.75; P.L.52-1990, SEC.1; P.L.53-1990, SEC.1. Repealed by P.L.1-1991, SEC.41.
Ind. Code § 6-3.1-34.6-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-13
Credit carryover; no carryback or refund
Status: in_force

Sec. 13. (a) If the amount of the credit determined under this chapter for a person in a taxable year exceeds the person's state tax liability for that taxable year, the person may carry over the excess to the following taxable years. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the person to obtain a credit under this chapter for any subsequent taxable year. A credit may not be carried forward for more than six (6) taxable years following the taxable year in which the person is first entitled to claim the credit.

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

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-1.1-4-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-19
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-26-4.1 part; 6-1-26-4.2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.7; P.L.62-1983, SEC.3. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-1.1-21.3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.3 / Section 6-1.1-21.3-3
Determination of terms of loan by board; loan conditions; disbursement of installments by board; loan repayment; obligation to repay not basis for excessive tax levy; deposit by board of loan payments received
Status: in_force

Sec. 3. (a) The board, after review by the budget committee, shall determine the terms of a loan made under this chapter, subject to the following:

(1) The loan must be repaid not later than ten (10) years after the date on which the loan is made.

(2) The terms of the loan must allow for prepayment of the loan without penalty.

(3) The maximum amount of the loan that a qualified taxing unit may receive with respect to a default described in section 1(c)(3) of this chapter on one (1) or more payments of property taxes first due and payable in a calendar year is the amount, as determined by the board, of revenue shortfall for the qualified taxing unit that results from the default for that calendar year.

(b) The board may disburse in installments the proceeds of a loan made under this chapter.

(c) A qualified taxing unit may repay a loan made under this chapter from any of the following:

(1) Property tax revenues of the qualified taxing unit that are subject to the levy limitations imposed by IC 6-1.1-18.5.

(2) Property tax revenues of the qualified taxing unit that are not subject to levy limitations as provided in IC 6-1.1-18.5-21(a).

(3) The qualified taxing unit's debt service fund.

(4) Any other source of revenues (other than property taxes) that is legally available to the qualified taxing unit.

The payment of any installment on a loan made under this chapter constitutes a first charge against the property tax revenues described in subdivision (1) or (2) that are collected by the qualified taxing unit during the calendar year the installment is due and payable.

(d) The obligation to repay a loan made under this chapter is not a basis for the qualified taxing unit to obtain an excessive tax levy under IC 6-1.1-18.5 or IC 20-44-3.

(e) Whenever the board receives a payment on a loan made under this chapter, the board shall deposit the amount paid in the counter-cyclical revenue and economic stabilization fund.

As added by P.L.182-2009(ss), SEC.156. Amended by P.L.236-2023, SEC.41.
Ind. Code § 6-1.1-19-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.1
Repealed
Status: repealed

As added by P.L.1-1991, SEC.42. Amended by P.L.25-1995, SEC.34; P.L.6-1997, SEC.87; P.L.90-2002, SEC.177; P.L.2-2006, SEC.48. Repealed by P.L.182-2009(ss), SEC.467.
Ind. Code § 6-6-6.5-10.5 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.5
Sale or transfer of taxable aircraft; updating of dealer's inventory; transfer of excise tax liability
Status: in_force

Sec. 10.5. Based upon the sales information submitted to the department, the department shall update the dealer's inventory and transfer the excise tax liability to the name of the new owner.

As added by P.L.65-1997, SEC.15.
Ind. Code § 6-2.5-9-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-8
Records; inspection; falsification; offenses
Status: in_force

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 felony.

(b) A person that:

(1) makes false entries in a tax record; or

(2) keeps more than one (1) set of tax records;

with the intent to defraud the state or evade remittance of the tax imposed by this article commits a Level 6 felony.

As added by P.L.71-1993, SEC.12. Amended by P.L.158-2013, SEC.85.
Ind. Code § 6-1.5-1-1 — Indiana Code / Title 6 / Article 1.5 / Chapter 1 / Section 6-1.5-1-1
Applicability of definitions
Status: in_force

Sec. 1. The definitions in IC 6-1.1-1 apply throughout this article.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-3.1-38-4.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-4.5
Pass through entity; shareholder, partner, or member
Status: in_force

Sec. 4.5. For a taxable year beginning after December 31, 2025, if a pass through entity is entitled to a credit under section 4 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

As added by P.L.157-2026, SEC.103.
Ind. Code § 6-4.1-9-10 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-10
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.30-1994, SEC.8.