Ind. Code § 6-1.1-8.5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-11
Appeal of industrial facility assessment to the Indiana board; appeal procedure; deadline for determination
Status: in_force

Sec. 11. (a) The industrial company that owns or uses the industrial facility assessed by the department of local government finance under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county assessor of the county in which the industrial facility assessed by the department of local government finance is located may appeal that assessment to the Indiana board.

(b) The county assessor of a qualifying county may not expend public money appealing an assessment under this section unless the following requirements are met before a petition for review is submitted to the Indiana board:

(1) The county assessor submits to the county fiscal body a written estimate of the cost of the appeal.

(2) The county fiscal body adopts a resolution approving the county assessor's proposed expenditure to carry out the appeal.

(3) The total amount of the proposed expenditure is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

(c) Except as otherwise provided in subsections (d) and (e), an appeal under this section shall be conducted in the same manner as an appeal under IC 6-1.1-15-4 through IC 6-1.1-15-8. An assessment made under this chapter that is not appealed under this section is a final unappealable order of the department of local government finance.

(d) With respect to an appeal filed by a county assessor under this section the following apply:

(1) In the petition for review to the Indiana board, the county assessor shall state what the county assessor contends the assessed value of the industrial facility should be and provide substantial evidence in support of that contention. Failure to comply with this requirement results in dismissal of the county assessor's petition for review and no further appeal of the assessment by the county assessor may be taken.

(2) Not later than thirty (30) days after the county assessor files a petition for review in compliance with subdivision (1), the Indiana board shall hold a hearing at which the county assessor must establish a reasonable likelihood of success on any contentions made in the petition for review including, without limitation, the contention required under subdivision (1) regarding the assessed value of the real estate. The industrial company whose industrial facility is the subject of the county assessor's petition for review and the department of local government finance has the right to appear at this hearing and to present testimony, to cross-examine witnesses, and to present evidence regarding the county assessor's contentions.

(3) Not later than thirty (30) days after the hearing held under subdivision (2), the Indiana board shall issue a determination whether the county assessor has established a reasonable likelihood of success on the contentions in the petition for review. If the Indiana board determines that the county assessor has not established a reasonable likelihood of success on the contentions in the petition for review, the county assessor's petition for review shall be dismissed and no further appeal of the assessment by the county assessor may be taken. If the Indiana board determines that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review, the Indiana board's determination does not create the presumption that the county assessor's contentions are valid. A determination by the Indiana board that the county assessor has established a reasonable likelihood of success on the contentions in the petition for review may be appealed to the Indiana tax court as an interlocutory appeal. A party may petition for review by the Indiana supreme court of the Indiana tax court's ruling regarding an interlocutory appeal brought under this subdivision.

(4) The Indiana board shall not hold a hearing on the appeal under IC 6-1.1-15-4 and the county assessor shall not be permitted to conduct discovery under the Indiana board's administrative rules until a determination has been issued under subdivision (3) and:

(A) any interlocutory appeal under subdivision (3) has been ruled on by the Indiana tax court; or

(B) the Indiana supreme court has either rejected a petition for review concerning the Indiana tax court's ruling on the interlocutory appeal or issued a decision regarding the Indiana tax court's ruling on the interlocutory appeal.

(e) On any appeal that has not been dismissed, the Indiana board shall issue an order within one (1) year after:

(1) the taxpayer filed its petition for review;

(2) the issuance of the Indiana board's determination under subsection (d)(3) in the case of an appeal by the county assessor; or

(3) the Indiana tax court or Indiana supreme court rules on a taxpayer's interlocutory appeal under subsection (d)(3) in the case of an appeal by the county assessor;

whichever is latest.

As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.95; P.L.182-2009(ss), SEC.105.
Ind. Code § 6-1.1-22-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-19
Deduction and credit information included on property tax statement
Status: in_force

Sec. 19. (a) This section applies to real property tax statements provided to taxpayers after December 31, 2025.

(b) In a manner determined by the department of local government finance, the department of local government finance shall include on the coupon page of the property tax statement prescribed by the department of local government finance educational information regarding the eligibility and procedures for the following deductions and credits available to certain eligible taxpayers:

(1) The deduction for a veteran with a partial disability under IC 6-1.1-12-13 (before its expiration).

(2) The deduction for a totally disabled veteran under IC 6-1.1-12-14.

(3) The deduction for a disabled veteran under IC 6-1.1-12-14.5.

(4) The credit for a person sixty-five (65) years of age or older under IC 6-1.1-51.3-1.

(5) The credit for a disabled veteran or a veteran who is at least sixty-two (62) years of age under IC 6-1.1-51.3-5.

(6) The credit for a veteran with a partial disability under IC 6-1.1-51.3-6.

As added by P.L.230-2025, SEC.50. Amended by P.L.157-2026, SEC.83.
Ind. Code § 6-6-1.1-1310 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1310
Use of untaxed gasoline; offense
Status: in_force

Sec. 1310. A person who knowingly uses gasoline on which the tax has not been paid commits a Class B misdemeanor.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.55.
Ind. Code § 6-3-1-41 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-41
"Investment partnership"
Status: in_force

Sec. 41. The term "investment partnership" means a partnership for federal income tax purposes that meets the following requirements:

(1) Not less than ninety percent (90%) of the partnership's cost of its total assets consists of qualifying investment securities, deposits at banks or other financial institutions, and office space and equipment reasonably necessary to carry on its activities as an investment partnership.

(2) Not less than ninety percent (90%) of the partnership's gross income consists of interest, dividends, gains from the sale or exchange of qualifying investment securities, and the distributive share of partnership income from lower-tier partnership interests meeting the definition of qualifying investment security. For purposes of this subdivision, gross income does not include income from partnerships that are operating at a federal taxable loss. For purposes of this subdivision, a partnership shall be treated as meeting the percentage test set forth in this subdivision if the partnership met the percentage test in three (3) of the five (5) most recent taxable years, including the current taxable year.

(3) The partnership is not a dealer in qualifying investment securities.

As added by P.L.230-2025, SEC.66.
Ind. Code § 6-9-67-2 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-1.1-20.4-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.4 / Section 6-1.1-20.4-8
Adjustment of distributions to reflect credit
Status: in_force

Sec. 8. If an ordinance or resolution is adopted under this chapter, the county auditor shall, for the calendar year in which a homestead credit is authorized under this chapter, account for the revenue used to provide the homestead credit in a manner so that no other political subdivision in the county suffers a revenue loss because of the allowance of the homestead credit.

As added by P.L.246-2005, SEC.61.
Ind. Code § 6-9-51-9 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-9
Uses of revenue
Status: in_force

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

(1) To reduce the city's property tax levy for a particular year at the discretion of the city, but this use does not reduce the maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for the city.

(2) For economic development purposes, including the pledge of money under IC 5-1-14-4 for bonds, leases, or other obligations for economic development purposes.

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

(4) Parks and recreation.

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

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

As added by P.L.290-2019, SEC.14.
Ind. Code § 6-1.1-12-14.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-14.5
Deduction for disabled veteran; homestead conveyed without consideration; nonprofit organization
Status: in_force

Sec. 14.5. (a) As used in this section, "homestead" has the meaning set forth in section 37 of this chapter.

(b) An individual may claim a deduction from the assessed value of the individual's homestead if:

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

(2) the individual received an honorable discharge;

(3) the individual has a disability of at least fifty percent (50%);

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

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

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

(5) the homestead was conveyed without charge to the individual who is the owner of the homestead by an organization that is exempt from income taxation under the federal Internal Revenue Code.

(c) If an individual is entitled to a deduction from assessed value under subsection (b) for the individual's homestead, the amount of the deduction is determined as follows:

(1) If the individual is totally disabled, the deduction is equal to one hundred percent (100%) of the assessed value of the homestead.

(2) If the individual has a disability of at least ninety percent (90%) but the individual is not totally disabled, the deduction is equal to ninety percent (90%) of the assessed value of the homestead.

(3) If the individual has a disability of at least eighty percent (80%) but less than ninety percent (90%), the deduction is equal to eighty percent (80%) of the assessed value of the homestead.

(4) If the individual has a disability of at least seventy percent (70%) but less than eighty percent (80%), the deduction is equal to seventy percent (70%) of the assessed value of the homestead.

(5) If the individual has a disability of at least sixty percent (60%) but less than seventy percent (70%), the deduction is equal to sixty percent (60%) of the assessed value of the homestead.

(6) If the individual has a disability of at least fifty percent (50%) but less than sixty percent (60%), the deduction is equal to fifty percent (50%) of the assessed value of the homestead.

(d) An individual who claims a deduction under this section for an assessment date may not also claim a deduction under section 13 (before its expiration) or 14 of this chapter for that same assessment date.

(e) An individual who desires to claim the deduction under this section must claim the deduction in the manner specified by the department of local government finance.

As added by P.L.100-2016, SEC.2. Amended by P.L.68-2025, SEC.26; P.L.230-2025, SEC.33; P.L.157-2026, SEC.48.
Ind. Code § 6-8.1-6-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-5
Taxpayer return; itemization of income derived from sources outside Indiana
Status: in_force

Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of adjusted gross income that are set forth in IC 6-3-2-2. The taxpayer shall itemize the amount of gross income derived from each source.

As added by P.L.335-1989(ss), SEC.20. Amended by P.L.254-2003, SEC.11.
Ind. Code § 6-1.1-5-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-14
Delivery of real property list; failure to timely deliver real property list
Status: in_force

Sec. 14. (a) Not later than:

(1) May 15 in each calendar year ending before January 1, 2017; and

(2) May 1 in each calendar year ending after December 31, 2016;

each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the real property listed for taxation in the township.

(b) On or before July 1 of each calendar year, each county assessor shall, under oath, certify to the county auditor and the department of local government finance a detailed list of the real property listed for taxation in the county. The county assessor shall certify the list in the form prescribed by the department of local government finance.

(c) If the county assessor fails to certify to the county auditor and the department of local government finance a detailed list of the real property on or before July 1 in accordance with subsection (b), then the county assessor shall, on or before July 1 of the same calendar year, provide electronic notice to the county auditor, the county fiscal body, the department of local government finance, and each political subdivision in the county subject to IC 6-1.1-17-16. The electronic notice must include a written statement acknowledging noncompliance and detail the reasons why the statutory deadline set forth in subsection (b) was not met.

(d) The department of local government finance shall, before February 2, 2027, and before February 2 of each year thereafter, submit a report of the counties that failed to meet the statutory deadline set forth in subsection (b) to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-13.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.25; P.L.90-2002, SEC.50; P.L.88-2005, SEC.9; P.L.146-2008, SEC.92; P.L.111-2014, SEC.16; P.L.232-2017, SEC.5; P.L.157-2026, SEC.36.
Ind. Code § 6-4.1-4-4 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-4
Court order; appearance upon request of interested parties
Status: in_force

Sec. 4. The appropriate probate court may order a personal representative of a resident decedent's estate to file an inheritance tax return on or before a date fixed by the court if the personal representative appears before the court in response to an order issued by the court under section 3 of this chapter.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-7-2-10 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-10
Surrender of license; refund
Status: repealed

Sec. 10. A license issued under this chapter may be surrendered to the department at any time before its expiration, and the department shall refund an amount of money that bears the same proportion to the fee originally paid as the unexpired period of the permit bears to two (2) years. No refund may be allowed if a license is suspended or revoked.

As added by P.L.96-1987, SEC.7. Amended by P.L.137-2022, SEC.73; P.L.205-2025, SEC.19.
Ind. Code § 6-3.1-11-25 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-25
Expiration
Status: in_force

Sec. 25. (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, 2020.

(b) A taxpayer is entitled to receive a credit for a qualified investment made after December 31, 2019, and before January 1, 2030, if the taxpayer is awarded a credit under:

(1) an application approved by the corporation before January 1, 2020; or

(2) an agreement entered into by the taxpayer and the corporation before January 1, 2021.

(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, 2020, or made as provided in subsection (b) forward to a taxable year beginning after December 31, 2019, and before January 1, 2030, in the manner provided for by section 17 of this chapter.

(d) This chapter expires January 1, 2030.

As added by P.L.158-2019, SEC.10.
Ind. Code § 6-3.5-4-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-1-b
Definitions
Status: in_force

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

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

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

(1) "Adopting entity" means the adopting body specified in IC 6-3.6-3-1(a).

(2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.

(3) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).

(4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.

(5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.

(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3; P.L.68-2025, SEC.87.
Ind. Code § 6-6-15-3 — Indiana Code / Title 6 / Article 6 / Chapter 15 / Section 6-6-15-3
Imposition of the heavy equipment rental excise tax; rate of tax; collection
Status: in_force

Sec. 3. (a) An excise tax, known as the heavy equipment rental excise tax, is imposed upon the rental of heavy rental equipment from a retail merchant in Indiana and received from the retail merchant in Indiana. Equipment rented from a location outside Indiana is exempt from the excise tax.

(b) The heavy equipment rental excise tax imposed under this chapter is two and twenty-five hundredths percent (2.25%) of the gross retail income received by the retail merchant for the rental.

(c) A retail merchant subject to the heavy equipment rental excise tax is required to collect and remit the excise tax on all rentals of tangible personal property.

As added by P.L.188-2018, SEC.3. Amended by P.L.234-2019, SEC.26; P.L.156-2020, SEC.28.
Ind. Code § 6-2.5-13-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 13 / Section 6-2.5-13-1
Sourcing of retail sales, leases, and rentals
Status: in_force

Sec. 1. (a) As used in this section, the terms "receive" and "receipt" mean:

(1) taking possession of tangible personal property;

(2) making first use of services; or

(3) taking possession or making first use of digital goods;

whichever comes first. The terms "receive" and "receipt" do not include possession by a shipping company on behalf of the purchaser.

(b) This section:

(1) applies regardless of the characterization of a product as tangible personal property, a digital good, or a service;

(2) applies only to the determination of a seller's obligation to pay or collect and remit a sales or use tax with respect to the seller's retail sale of a product; and

(3) does not affect the obligation of a purchaser or lessee to remit tax on the use of the product to the taxing jurisdictions of that use.

(c) This section does not apply to sales or use taxes levied on the following:

(1) The retail sale or transfer of watercraft, modular homes, manufactured homes, or mobile homes. These items must be sourced according to the requirements of this article.

(2) The retail sale, excluding lease or rental, of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in subsection (g). The retail sale of these items shall be sourced according to the requirements of this article, and the lease or rental of these items must be sourced according to subsection (f).

(3) Telecommunications services, ancillary services, and Internet access service shall be sourced in accordance with IC 6-2.5-12.

(4) Direct mail, which shall be sourced in accordance with section 3 of this chapter.

(d) The retail sale, excluding lease or rental, of a product shall be sourced as follows:

(1) When the product is received by the purchaser at a business location of the seller, the sale is sourced to that business location.

(2) When the product is not received by the purchaser at a business location of the seller, the sale is sourced to the location where receipt by the purchaser (or the purchaser's donee, designated as such by the purchaser) occurs, including the location indicated by instructions for delivery to the purchaser (or donee), known to the seller.

(3) When subdivisions (1) and (2) do not apply, the sale is sourced to the location indicated by an address for the purchaser that is available from the business records of the seller that are maintained in the ordinary course of the seller's business when use of this address does not constitute bad faith.

(4) When subdivisions (1), (2), and (3) do not apply, the sale is sourced to the location indicated by an address for the purchaser obtained during the consummation of the sale, including the address of a purchaser's payment instrument, if no other address is available, when use of this address does not constitute bad faith.

(5) When none of the previous rules of subdivision (1), (2), (3), or (4) apply, including the circumstance in which the seller is without sufficient information to apply the previous rules, then the location will be determined by the address from which tangible personal property was shipped, from which the digital good or the computer software delivered electronically was first available for transmission by the seller, or from which the service was provided (disregarding for these purposes any location that merely provided the digital transfer of the product sold).

(e) The lease or rental of tangible personal property, other than property identified in subsection (f) or (g), shall be sourced as follows:

(1) For a lease or rental that requires recurring periodic payments, the first periodic payment is sourced the same as a retail sale in accordance with the provisions of subsection (d). Periodic payments made subsequent to the first payment are sourced to the primary property location for each period covered by the payment. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. The property location shall not be altered by intermittent use at different locations, such as use of business property that accompanies employees on business trips and service calls.

(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (d).

This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or an accelerated basis, or on the acquisition of property for lease.

(f) The lease or rental of motor vehicles, trailers, semitrailers, or aircraft that do not qualify as transportation equipment, as defined in subsection (g), shall be sourced as follows:

(1) For a lease or rental that requires recurring periodic payments, each periodic payment is sourced to the primary property location. The primary property location shall be as indicated by an address for the property provided by the lessee that is available to the lessor from its records maintained in the ordinary course of business, when use of this address does not constitute bad faith. This location shall not be altered by intermittent use at different locations.

(2) For a lease or rental that does not require recurring periodic payments, the payment is sourced the same as a retail sale in accordance with the provisions of subsection (d).

This subsection does not affect the imposition or computation of sales or use tax on leases or rentals based on a lump sum or accelerated basis, or on the acquisition of property for lease.

(g) The retail sale, including lease or rental, of transportation equipment shall be sourced the same as a retail sale in accordance with the provisions of subsection (d), notwithstanding the exclusion of lease or rental in subsection (d). As used in this subsection, "transportation equipment" means any of the following:

(1) Locomotives and railcars that are used for the carriage of persons or property in interstate commerce.

(2) Trucks and truck-tractors with a gross vehicle weight rating (GVWR) of ten thousand one (10,001) pounds or greater, trailers, semitrailers, or passenger buses that are:

(A) registered through the International Registration Plan; and

(B) operated under authority of a carrier authorized and certificated by the U.S. Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce.

(3) Aircraft that are operated by air carriers authorized and certificated by the U.S. Department of Transportation or another federal or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce.

(4) Containers designed for use on and component parts attached or secured on the items set forth in subdivisions (1) through (3).

(h) Notwithstanding subsection (d), a retail sale of floral products in which a florist or floral business:

(1) takes a floral order from a purchaser; and

(2) transmits the floral order by telegraph, telephone, or other means of communication to another florist or floral business for delivery;

is sourced to the location of the florist or floral business that originally takes the floral order from the purchaser.

As added by P.L.257-2003, SEC.32. Amended by P.L.153-2006, SEC.6; P.L.145-2007, SEC.15; P.L.19-2008, SEC.7; P.L.182-2009(ss), SEC.185; P.L.265-2013, SEC.7.
Ind. Code § 6-1.1-20-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-3
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1987, SEC.12. Repealed by P.L.25-1995, SEC.94.
Ind. Code § 6-2.5-6-10 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-10
Tax liability; merchant's collection allowance
Status: in_force

Sec. 10. (a) In order to compensate retail merchants and those required to remit gasoline use tax for collecting and timely remitting the state gross retail tax, the state use tax, and the gasoline use tax, every retail merchant or person required to remit the gasoline use tax, except as provided in subsection (c), is entitled to deduct and retain from the amount of those taxes otherwise required to be remitted under IC 6-2.5-3.5 or under this chapter, if timely remitted, a retail merchant's collection allowance.

(b) The allowance equals a percentage of the retail merchant's state gross retail and use tax or the person's gasoline use tax liability accrued during a calendar year, specified as follows:

(1) Seventy-three hundredths percent (0.73%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year did not exceed sixty thousand dollars ($60,000).

(2) Fifty-three hundredths percent (0.53%), if the retail merchant's state gross retail and use tax or gasoline use tax liability accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year:

(A) was greater than sixty thousand dollars ($60,000); and

(B) did not exceed six hundred thousand dollars ($600,000).

(3) Twenty-six hundredths percent (0.26%), if the retail merchant's state gross retail and use tax liability or the person's gasoline use tax accrued during the state fiscal year ending on June 30 of the immediately preceding calendar year was greater than six hundred thousand dollars ($600,000).

(c) A retail merchant described in IC 6-2.5-4-5 or IC 6-2.5-4-6 is not entitled to the allowance provided by this section. A retail merchant is not entitled to the allowance provided by this section with respect to gasoline use taxes imposed by IC 6-2.5-3.5.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.10; P.L.28-1997, SEC.12; P.L.192-2002(ss), SEC.62; P.L.211-2007, SEC.18; P.L.146-2008, SEC.313; P.L.227-2013, SEC.3; P.L.218-2017, SEC.3.
Ind. Code § 6-1.1-20.3-8.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-8.4
Expired
Status: repealed

As added by P.L.257-2013, SEC.24. Expired 7-1-2015 by P.L.257-2013, SEC.24.
Ind. Code § 6-1.1-17-3.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-3.1-b
School corporation operating referendum tax levy; maximum amount
Status: in_force

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

Sec. 3.1. (a) This section:

(1) applies only to an operating referendum tax levy under IC 20-46-1 approved by the voters before January 1, 2023, that is imposed by a school corporation for taxes first due and payable in 2024 and 2025;

(2) does not apply to an operating referendum tax levy under IC 20-46-1:

(A) approved by the voters during a time that the school corporation imposing the levy was designated as a distressed political subdivision; or

(B) approved by the voters after December 31, 2022, and before January 1, 2025, that is imposed by a school corporation for taxes first due and payable in 2024 or 2025; and

(3) does not apply to any other tax year.

(b) As used in this section, "ADM" refers to the school corporation's average daily membership used to determine the state tuition support distribution under IC 20-43. In the case of a school corporation that has entered into an agreement with one (1) or more charter schools to participate as an innovation network charter school under IC 20-25.7-5, the term includes the following:

(1) For a participating innovation network charter school described in IC 20-25.7-5-2(a), the average daily membership of any innovation network charter school that is treated as a school operated by the school corporation when calculating the total amount of state tuition support to be distributed to the school corporation.

(2) For a participating innovation network charter school described in IC 20-25.7-5-2.5(a), the average daily membership of students described in IC 20-25.7-5-2.5(c)(2) of any innovation network charter school that is treated as a school operated by the school corporation with regard to students described in IC 20-25.7-5-2.5(c)(2) when calculating the total amount of state tuition support to be distributed to the school corporation.

(c) Notwithstanding any increase in the assessed value of property from the previous assessment date, for taxes first due and payable in 2024, the total amount of operating referendum tax that may be levied by a school corporation may not exceed the lesser of:

(1) the maximum operating referendum tax that could have been levied by the school corporation if the maximum referendum rate was imposed for taxes first due and payable in 2023 multiplied by one and three-hundredths (1.03); or

(2) the maximum operating referendum tax that could otherwise be levied by the school corporation for taxes first due and payable in 2024.

The tax rate for an operating referendum tax levy shall be decreased, if necessary, to comply with this limitation.

(d) Notwithstanding any increase in the assessed value of property from the previous assessment date, for taxes first due and payable in 2025, the total amount of operating referendum tax that may be levied by a school corporation may not exceed the lesser of the following:

(1) The maximum operating referendum tax that could have been levied by the school corporation if the maximum referendum rate was imposed for taxes first due and payable in the immediately preceding calendar year, as adjusted by this section, multiplied by the result determined under STEP SEVEN of the following formula:

STEP ONE: Subtract:

(i) the school corporation's spring count of ADM made in the calendar year preceding by five (5) years the calendar year in which the property taxes are first due and payable; from

(ii) the school corporation's spring count of ADM made in the immediately preceding calendar year.

STEP TWO: Divide the STEP ONE result by four (4).

STEP THREE: Divide the STEP TWO result by the school corporation's spring count of ADM made in the calendar year preceding by five (5) years the calendar year in which the property taxes are first due and payable.

STEP FOUR: Multiply the STEP THREE amount by one and five-tenths (1.5).

STEP FIVE: Add the STEP FOUR result and one and six-hundredths (1.06).

STEP SIX: Determine the greater of the STEP FIVE result or one and six-hundredths (1.06).

STEP SEVEN: Determine the lesser of the STEP SIX result or one and twelve-hundredths (1.12).

(2) The maximum operating referendum tax that could otherwise be levied by the school corporation for taxes first due and payable in the current calendar year.

The tax rate for an operating referendum tax levy shall be decreased, if necessary, to comply with this limitation.

(e) The department of education shall provide to the department of local government finance each school corporation's applicable ADM counts as needed to make the determinations under this section.

As added by P.L.239-2023, SEC.4. Amended by P.L.136-2024, SEC.20; P.L.151-2026, SEC.2.
Ind. Code § 6-2.5-12-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-1
"Air to ground radiotelephone service"
Status: in_force

Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft.

As added by P.L.257-2003, SEC.31. Amended by P.L.7-2015, SEC.6.
Ind. Code § 6-3.1-26-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-12
Purpose of credit
Status: in_force

Sec. 12. The corporation may make credit awards under this chapter to foster job creation and higher wages in Indiana.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.104.
Ind. Code § 6-3-2-22 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-22
Deduction; unreimbursed education expenditures
Status: in_force

Sec. 22. (a) The following definitions apply throughout this section:

(1) "Dependent child" means an individual who:

(A) is eligible to receive a free elementary or high school education in an Indiana school corporation;

(B) qualifies as a dependent (as defined in Section 152 of the Internal Revenue Code) of the taxpayer; and

(C) is the natural or adopted child of the taxpayer or, if custody of the child has been awarded in a court proceeding to someone other than the mother or father, the court appointed guardian or custodian of the child.

If the parents of a child are divorced, the term refers to the parent who is eligible to take the exemption for the child under Section 151 of the Internal Revenue Code.

(2) "Education expenditure" refers to any expenditures made in connection with enrollment, attendance, or participation of the taxpayer's dependent child in a private elementary or high school education program. The term includes tuition, fees, computer software, textbooks, workbooks, curricula, school supplies (other than personal computers), and other written materials used primarily for academic instruction or for academic tutoring, or both.

(3) "Private elementary or high school education program" means attendance at:

(A) a nonpublic school (as defined in IC 20-18-2-12); or

(B) a state accredited nonpublic school (as defined in IC 20-18-2-18.7);

in Indiana that satisfies a child's obligation under IC 20-33-2 for compulsory attendance at a school. The term does not include the delivery of instructional service in a home setting to a dependent child who is enrolled in a school corporation or a charter school.

(b) This section applies to taxable years beginning after December 31, 2010.

(c) A taxpayer who makes an unreimbursed education expenditure during the taxpayer's taxable year is entitled to a deduction against the taxpayer's adjusted gross income in the taxable year.

(d) The amount of the deduction is:

(1) one thousand dollars ($1,000); multiplied by

(2) the number of the taxpayer's dependent children for whom the taxpayer made education expenditures in the taxable year.

A husband and wife are entitled to only one (1) deduction under this section.

(e) To receive the deduction provided by this section, a taxpayer must claim the deduction on the taxpayer's annual state tax return or returns in the manner prescribed by the department.

As added by P.L.92-2011, SEC.1. Amended by P.L.229-2011, SEC.85; P.L.92-2020, SEC.4.
Ind. Code § 6-2.5-15-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-6
"Interest in qualified data center"
Status: in_force

Sec. 6. As used in this chapter, "interest in a qualified data center" means an entity that is the owner, operator, or qualified colocation tenant in a qualified data center.

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-3.1-11-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-12
"State tax liability"
Status: in_force

Sec. 12. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:

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

(2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax); and

(3) IC 6-5.5 (the financial institutions tax);

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

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.80-1989, SEC.10; P.L.347-1989(ss), SEC.16; P.L.192-2002(ss), SEC.101; P.L.154-2020, SEC.13.
Ind. Code § 6-3.1-9-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 9 / Section 6-3.1-9-1
Definitions
Status: in_force

Sec. 1. (a) As used in this chapter, "authority" means the Indiana housing and community development authority established by IC 5-20-1-3.

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

(c) As used in this chapter, "community services" means any type of:

(1) counseling and advice;

(2) emergency assistance;

(3) medical care;

(4) recreational facilities;

(5) housing facilities; or

(6) economic development assistance;

provided to individuals, economically disadvantaged households, groups, or neighborhood organizations in an economically disadvantaged area or provided to individuals who are ex-offenders who have completed the individuals' criminal sentences or are serving a term of probation or parole.

(d) As used in this chapter, "crime prevention" means any activity which aids in the reduction of crime in an economically disadvantaged area or an economically disadvantaged household.

(e) As used in this chapter, "economically disadvantaged area" means an enterprise zone, or any other federally or locally designated economically disadvantaged area in Indiana. The certification shall be made on the basis of current indices of social and economic conditions, which shall include but not be limited to the median per capita income of the area in relation to the median per capita income of the state or standard metropolitan statistical area in which the area is located.

(f) As used in this chapter, "economically disadvantaged household" means a household with an annual income that is at or below eighty percent (80%) of the area median income or any other federally designated target population.

(g) As used in this chapter, "education" means any type of scholastic instruction or scholarship assistance to an individual who:

(1) resides in an economically disadvantaged area; or

(2) is an ex-offender who has completed the individual's criminal sentence or is serving a term of probation or parole;

that enables the individual to prepare for better life opportunities.

(h) As used in this chapter, "enterprise zone" means an enterprise zone created under IC 5-28-15.

(i) As used in this chapter, "job training" means any type of instruction to an individual who:

(1) resides in:

(A) an economically disadvantaged area; or

(B) an economically disadvantaged household; or

(2) is an ex-offender who has completed the individual's criminal sentence or is serving a term of probation or parole;

that enables the individual to acquire vocational skills so that the individual can become employable or be able to seek a higher grade of employment.

(j) As used in this chapter, "neighborhood assistance" means either:

(1) furnishing financial assistance, labor, material, and technical advice to aid in the physical or economic improvement of any part or all of an economically disadvantaged area; or

(2) furnishing technical advice to promote higher employment in any neighborhood in Indiana.

(k) As used in this chapter, "neighborhood organization" means any organization, including but not limited to a nonprofit development corporation doing both of the following:

(1) Performing community services:

(A) in an economically disadvantaged area;

(B) for an economically disadvantaged household; or

(C) for individuals who are ex-offenders who have completed the individuals' criminal sentences or are serving a term of probation or parole.

(2) Holding a ruling:

(A) from the Internal Revenue Service of the United States Department of the Treasury that the organization is exempt from income taxation under the provisions of the Internal Revenue Code; and

(B) from the department of state revenue that the organization is exempt from income taxation under IC 6-2.5-5-21.

(l) As used in this chapter, "person" means any individual subject to Indiana adjusted gross income tax.

(m) As used in this chapter, "state fiscal year" means a twelve (12) month period beginning on July 1 and ending on June 30.

(n) As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:

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

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

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

(o) As used in this chapter, "tax credit" means a deduction from any tax otherwise due and payable under IC 6-3 or IC 6-5.5.

As added by P.L.51-1984, SEC.1. Amended by P.L.21-1990, SEC.12; P.L.25-1993, SEC.10; P.L.192-2002(ss), SEC.99; P.L.4-2005, SEC.53; P.L.235-2005, SEC.95; P.L.1-2006, SEC.140; P.L.181-2006, SEC.44; P.L.1-2007, SEC.54; P.L.166-2014, SEC.11; P.L.124-2024, SEC.14.
Ind. Code § 6-7-1-7.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-7.5
"Consumer"
Status: in_force

Sec. 7.5. As used in this chapter, "consumer" means a person using a cigarette or cigarettes for the purpose of smoking.

As added by P.L.128-2026, SEC.37.
Ind. Code § 6-1.1-31.5-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.5 / Section 6-1.1-31.5-5.5
Corrective action plan for noncompliant provider of computer software, computer equipment, computer operating program, or computer system service
Status: in_force

Sec. 5.5. (a) This section applies to a provider whose computer software, computer equipment, computer operating program, or computer system service is determined by the department to be noncompliant with this chapter, the rules adopted by the department, or both. Before revoking a certification under section 5 of this chapter, the department may, in writing:

(1) notify the provider of the noncompliance; and

(2) offer the provider an opportunity to enter into a corrective action plan under subsection (c).

(b) The notice to the provider must include the following:

(1) A description of the actions that must be taken to correct the noncompliance.

(2) The date before which the provider must enter into a corrective action plan in order to avoid revocation under section 5 of this chapter.

(c) The corrective action plan shall include the following:

(1) A description of the action or actions to be taken by the provider to correct the noncompliance.

(2) A date before which the actions under subdivision (1) must be completed, as determined by the department.

(3) A statement requiring the provider to:

(A) notify, in each county affected by the noncompliance, the applicable county official of the noncompliance and the actions required under the corrective action plan; and

(B) provide regular updates to the department regarding the actions taken.

(d) The provider shall notify the department immediately upon completion of the actions required under the corrective action plan. The department shall review the actions undertaken by the provider and determine if the provider has substantially corrected the noncompliance and notify the provider if the provider is in compliance with the applicable statute or rule not more than thirty (30) days after the earlier of the date that the:

(1) noncompliance was required to have been corrected under the corrective action plan; or

(2) provider notifies the department that the provider has corrected the noncompliance.

(e) If:

(1) a provider does not enter into a corrective action plan; or

(2) the provider fails to substantially correct the noncompliance within the time specified in the corrective action plan;

the department may initiate revocation proceedings under section 5 of this chapter.

(f) The following are public records:

(1) A corrective action plan under this section.

(2) The results of the department's review under subsection (d).

(3) An order revoking a provider's certification following a determination by the department that the provider failed to substantially correct the noncompliance.

(g) The state, the department, and the department's officers, agents, and employees are immune from liability for any act done or omitted in connection with the performance of their duties under this section.

As added by P.L.156-2024, SEC.21.
Ind. Code § 6-6-1.1-305 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-305
Exemption permit holders; issuance of certificate to distributors
Status: in_force

Sec. 305. A person who holds an exemption permit may issue an executed exemption certificate to a licensed distributor. The licensed distributor may then sell gasoline to that person free of the tax imposed by this chapter.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-1.1-35.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.5 / Section 6-1.1-35.5-7
Fees for level one and level two certifications; assessing official training account
Status: in_force

Sec. 7. (a) With respect to level one and level two certifications, the department of local government finance shall establish a fair and reasonable fee for examination and certification under this chapter. However, the fee does not apply to an assessing official, a hearing officer for a county property tax assessment board of appeals, or an employee of an assessing official or county property tax assessment board of appeals who is taking the level one examination or the level two examination for the first time.

(b) The assessing official training account is established as an account within the state general fund. All fees collected by the department of local government finance shall be deposited in the account. The account shall be administered by the department of local government finance and does not revert to the state general fund at the end of a fiscal year. The department of local government finance may use money in the account for:

(1) testing and training of assessing officials, county assessors, members of a county property tax assessment board of appeals, and employees of assessing officials, county assessors, or the county property tax assessment board of appeals; and

(2) administration of the level three certification program under section 4.5 of this chapter.

[Pre-Local Government Recodification Citation: 17-4-27.8-8.]

As added by Acts 1980, P.L.8, SEC.56. Amended by P.L.41-1993, SEC.28; P.L.6-1997, SEC.121; P.L.90-2002, SEC.256; P.L.219-2007, SEC.79; P.L.146-2008, SEC.284.
Ind. Code § 6-3.1-10-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-4
"Taxpayer" defined
Status: in_force

Sec. 4. (a) As used in this chapter, "taxpayer" means any individual that has any state tax liability.

(b) Notwithstanding subsection (a), for a credit for a qualified investment in a business located in an enterprise zone in a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000), "taxpayer" includes a pass through entity.

As added by P.L.9-1986, SEC.8. Amended by P.L.24-1995, SEC.24; P.L.57-1996, SEC.2; P.L.170-2002, SEC.23; P.L.104-2022, SEC.27.
Ind. Code § 6-3.1-38.3-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-10
Report
Status: in_force

Sec. 10. The tax credit under this chapter shall be included in the legislative services agency's tax expenditure report in 2026.

As added by P.L.236-2023, SEC.68. Amended by P.L.9-2024, SEC.190.
Ind. Code § 6-3.1-34-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-17
Requirement that taxpayer enter into agreement with the corporation; applicable credit percentage
Status: in_force

Sec. 17. (a) The following apply if the corporation determines that a credit should be awarded under this chapter:

(1) The corporation shall require the taxpayer to enter into an agreement with the corporation as a condition of receiving a credit under this chapter.

(2) The agreement with the corporation must:

(A) prescribe the method of certifying the taxpayer's qualified investment; and

(B) include provisions that authorize the corporation to work with the department and the taxpayer, if the corporation determines that the taxpayer is noncompliant with the terms of the agreement or the provisions of this chapter, to bring the taxpayer into compliance or to protect the interests of the state.

(3) The corporation shall specify the taxpayer's expenditures that will be considered a qualified investment.

(4) The corporation shall determine the applicable credit percentage under subsections (b) and (c).

(b) If the corporation determines that a credit should be awarded under this chapter, the corporation shall determine the applicable credit percentage for a qualified investment certified by the corporation. However, and except as provided in subsection (c), the applicable credit percentage may not exceed thirty percent (30%).

(c) The corporation may increase the credit amount by not more than an additional five percent (5%) if:

(1) the qualified redevelopment site is located in a federally designated qualified opportunity zone (Section 1400Z-1 and 1400Z-2 of the Internal Revenue Code); or

(2) the project qualifies for federal new markets tax credits under Section 45D of the Internal Revenue Code.

(d) To be eligible for the credit for a qualified investment, a taxpayer's expenditures that are considered a qualified investment must be certified by the corporation not later than two (2) taxable years after the end of the calendar year in which the taxpayer's expenditures are made.

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.27; P.L.135-2022, SEC.16.
Ind. Code § 6-3-4.5-11 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-11
Procedures; alternative reporting and payment method; application; timing
Status: in_force

Sec. 11. Under procedures adopted by and subject to the approval of the department, an audited partnership or tiered partner may enter into an agreement with the department to utilize an alternative reporting and payment method, including applicable time requirements or any other provision of section 9 of this chapter, if the audited partnership or tiered partner demonstrates that the requested method will reasonably provide for the reporting and payment of taxes due. Application for approval of an alternative reporting and payment method must be made by the audited partnership or tiered partner within the time for election as provided in section 9(c)(1) of this chapter.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-6-5.1-14 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-14
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.55.
Ind. Code § 6-3.5-5-11 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-11
Collections; remittance; report
Status: in_force

Sec. 11. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the county treasurer of the county that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax collections report prepared on forms prescribed by the state board of accounts with the county treasurer and the county auditor.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.149-2015, SEC.11; P.L.111-2021, SEC.4.
Ind. Code § 6-1.1-9-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-7
Examination of records; expenses
Status: in_force

Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his belief. If the board is satisfied that the examination is necessary, the board may direct the county assessor to conduct it. If the board so directs, the county assessor shall make the examination. The board of commissioners shall pay the expenses incurred by the county assessor in making the examination if he submits an itemized statement of his expenses and a voucher for each item of expense.

[Pre-1975 Property Tax Recodification Citation: 6-1-30-6.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-9-67-1 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-8-8-2 — Indiana Code / Title 6 / Article 8 / Chapter 8 / Section 6-8-8-2
Short title
Status: in_force

Sec. 2. This chapter shall be known as The Reciprocal Full Faith and Credit Taxation Act.

Formerly: Acts 1951, c.180, s.2. As amended by P.L.2-1988, SEC.39.
Ind. Code § 6-1.1-18.5-9.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-9.9
Repealed
Status: repealed

As added by P.L.272-2003, SEC.4. Amended by P.L.2-2006, SEC.45; P.L.146-2008, SEC.173. Repealed by P.L.137-2012, SEC.34.
Ind. Code § 6-1.1-10-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-29
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-24-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.2; P.L.41-1984, SEC.2; P.L.78-1989, SEC.1; P.L.77-1989, SEC.2; P.L.46-1996, SEC.1; P.L.260-1999, SEC.1; P.L.90-2002, SEC.100; P.L.192-2002(ss), SEC.30. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-1.1-4-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-7
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.54.
Ind. Code § 6-3.1-38.1-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-11
Claiming tax credit
Status: in_force

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the allowance of the credit provided by this chapter.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-3-3-12.1 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-12.1
Credit for contributions to ABLE account; date of contribution; repayment of credit after nonqualified withdrawals
Status: in_force

Sec. 12.1. (a) As used in this section, "ABLE account" has the meaning set forth in IC 12-11-14-1.

(b) As used in this section, "contribution" means the amount of money directly provided to an Indiana ABLE 529A savings plan account by a taxpayer. A contribution does not include any of the following:

(1) Money credited to an ABLE account as a result of bonus points or other forms of consideration earned by the taxpayer that result in a transfer of money to the ABLE account.

(2) Money transferred from any qualified ABLE program under Section 529A of the Internal Revenue Code or from any other similar plan.

(3) Money transferred from any qualified tuition program under Section 529 of the Internal Revenue Code or from any other similar plan.

(4) Money transferred in a qualified ABLE rollover contribution described in Section 530A(d)(4)(B) of the Internal Revenue Code.

(c) As used in this section, "designated beneficiary" has the meaning set forth in IC 12-11-14-5.

(d) As used in this section, "Indiana ABLE 529A savings plan" refers to the Achieving a Better Life Experience (ABLE) 529A plan established under IC 12-11.

(e) As used in this section, "nonqualified withdrawal" means a withdrawal or distribution from an Indiana ABLE 529A savings plan that is not a qualified withdrawal.

(f) As used in this section, "qualified disability expense" has the meaning set forth in IC 12-11-14-8.

(g) As used in this section, "qualified withdrawal" means a withdrawal or distribution from an Indiana ABLE 529A savings plan that is made:

(1) to pay for qualified disability expenses, excluding any withdrawals or distributions used to pay for qualified disability expenses, if the withdrawals or distributions are made from an Indiana ABLE 529A savings plan that is terminated within twelve (12) months after the ABLE account is opened;

(2) as a result of the death of a designated beneficiary; or

(3) by an Indiana ABLE 529A savings plan as the result of a transfer of funds by an Indiana ABLE 529A savings plan from one (1) third party custodian to another.

A qualified withdrawal does not include a rollover distribution or transfer of assets from an Indiana ABLE 529A savings plan to any other qualified ABLE program under Section 529A of the Internal Revenue Code, or to any qualified tuition program under Section 529 of the Internal Revenue Code other than an Indiana529 plan established under IC 21-9, or to any other similar plan.

(h) As used in this section, "taxpayer" means:

(1) an individual filing a single return;

(2) a married couple filing a joint return; or

(3) a married individual filing a separate return.

(i) A taxpayer is entitled to a credit against the taxpayer's adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for a taxable year equal to the least of the following:

(1) Twenty percent (20%) of the amount of the total contributions made by the taxpayer to an ABLE account or accounts of an Indiana ABLE 529A savings plan during the taxable year.

(2) Five hundred dollars ($500).

(3) The amount of the taxpayer's adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, reduced by the sum of all credits (as determined without regard to this section) allowed by IC 6-3-1 through IC 6-3-7.

(j) A taxpayer is not entitled to a carryback, carryover, or refund of an unused credit.

(k) A taxpayer may not sell, assign, convey, or otherwise transfer the tax credit provided by this section.

(l) To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the calculation of the credit provided by this section.

(m) An owner of an ABLE account of an Indiana ABLE 529A savings plan must repay all or a part of the credit in a taxable year in which any nonqualified withdrawal is made from the ABLE account. The amount the taxpayer must repay is equal to the lesser of:

(1) twenty percent (20%) of the total amount of nonqualified withdrawals made during the taxable year from the ABLE account; or

(2) the excess of:

(A) the cumulative amount of all credits provided by this section that are claimed by any taxpayer with respect to the taxpayer's contributions to the ABLE account for all prior taxable years; over

(B) the cumulative amount of repayments paid by the owner of the ABLE account under this subsection for all prior taxable years.

(n) Any required repayment under subsection (m) must be reported by the owner of the ABLE account on the owner's annual state income tax return for any taxable year in which a nonqualified withdrawal is made.

(o) A nonresident owner of an ABLE account who is not required to file an annual income tax return for a taxable year in which a nonqualified withdrawal is made shall make any required repayment on the form required under IC 6-3-4-1(2). If the nonresident owner of the ABLE account does not make the required repayment, the department shall issue a demand notice in accordance with IC 6-8.1-5-1.

(p) The executive director of the Indiana ABLE authority shall submit or cause to be submitted to the department a copy of all information returns or statements issued to ABLE account owners, designated beneficiaries, and other taxpayers for each taxable year with respect to:

(1) nonqualified withdrawals made from ABLE accounts for the taxable year; or

(2) ABLE account closings for the taxable year.

(q) The following apply to contributions made after December 31, 2023:

(1) For purposes of this section, all or part of a contribution made after the end of a taxable year, and not later than the due date of the taxpayer's adjusted gross income tax return for the taxable year under this article (as determined without regard to any allowable extensions), shall be considered as having been made during the taxable year preceding the contribution if:

(A) the taxpayer elects to treat all or part of a contribution as occurring in the taxable year preceding the contribution;

(B) the taxpayer designates the amounts of the contribution to be treated as occurring in each taxable year, in the case of a single contribution that is to be allowable under this section in two (2) separate years; and

(C) the taxpayer irrevocably waives the right to claim the contribution claimed in the taxable year preceding the contribution as occurring in the taxable year of the contribution.

(2) An irrevocable election under this subsection must be made in writing at the time the contribution is made.

(3) The Indiana ABLE authority may prescribe any forms necessary for purposes of this subsection.

As added by P.L.122-2022, SEC.2. Amended by P.L.11-2023, SEC.25; P.L.236-2023, SEC.66; P.L.205-2025, SEC.9; P.L.128-2026, SEC.15.
Ind. Code § 6-9-2-6 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-6
Repealed
Status: repealed

As added by P.L.96-1983, SEC.5. Repealed by P.L.108-1987, SEC.18.
Ind. Code § 6-5.5-1-7 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-7
"Department"
Status: in_force

Sec. 7. "Department" refers to the department of state revenue.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-3-2-15 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-15
Repealed
Status: repealed

As added by P.L.90-1989, SEC.1; P.L.347-1989(ss), SEC.8. Repealed by P.L.1-1990, SEC.76.
Ind. Code § 6-3.1-11-23 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-23
Claiming of credit on annual tax return; certification; required information
Status: in_force

Sec. 23. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certification of the corporation stating the percentage of credit allowable under this chapter and all other information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether an expenditure was for a qualified investment.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.43.
Ind. Code § 6-1.1-8.7-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-5
Scheduling of assessments
Status: in_force

Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(b) or 3(c) of this chapter, the department shall schedule the assessment not later than six (6) months after receiving the petition.

(b) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(a) of this chapter, the department shall schedule the assessment not later than three (3) months after the assessment date for which the petition was filed.

As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.20; P.L.113-2010, SEC.22.
Ind. Code § 6-3.1-30-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-11
Carryover; unused tax credit; refundable at the discretion of the corporation
Status: in_force

Sec. 11. (a) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's state tax liability during those taxable years. Each time that the credit is carried forward 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 nine (9) taxable years following the unused credit year.

(b) A taxpayer that qualifies as an eligible business under section 2(1) of this chapter is not entitled to any carryback or refund of any unused credit.

(c) In the case of a taxpayer that qualifies as an eligible business under section 2(2) of this chapter, if the credit provided by this chapter exceeds the taxpayer's state tax liability, the excess may, at the discretion of the corporation, be refunded to the taxpayer. An eligible business under section 2(2) of this chapter is not entitled to carryback any unused credit.

As added by P.L.193-2005, SEC.21. Amended by P.L.158-2019, SEC.25.
Ind. Code § 6-1.1-23-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 23 / Section 6-1.1-23-7
Collection expenses; payment; fees; disposition
Status: in_force

Sec. 7. (a) With respect to the collection of delinquent personal property taxes, the county treasurer shall charge the following collection expenses to each delinquent taxpayer:

(1) For making a demand by:

(A) registered or certified mail, eight dollars ($8); or

(B) any other manner permitted by section 1 of this chapter, five dollars ($5).

(2) For making a levy, ten dollars ($10).

(3) For selling personal property, ten percent (10%) of the sale price.

(4) For advertising a sale, the legal rates for advertising.

(5) For transfer and storage of personal property, the actual expense incurred.

(6) Other reasonable expenses of collection, including:

(A) title search expenses;

(B) uniform commercial code search expenses; and

(C) reasonable attorney's fees or court costs incurred:

(i) in the collection process;

(ii) due to a court order; or

(iii) due to an order of the treasurer;

under IC 6-1.1-23-10.

(b) The fees collected under this section are the property of the county and shall be deposited in the county general fund. The collection expenses incurred in connection with the levy upon and sale of personal property shall be paid from the county general fund without prior appropriation.

[Pre-1975 Property Tax Recodification Citation: 6-1-53-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.72, SEC.1; Acts 1979, P.L.62, SEC.1; P.L.46-1991, SEC.5; P.L.68-1993, SEC.3; P.L.38-1998, SEC.4.
Ind. Code § 6-2.5-1-23 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-23
"Prescription"
Status: in_force

Sec. 23. "Prescription" means an order, a formula, or a recipe issued in any form of oral, written, electronic, or other means of transmission by a licensed practitioner authorized by Indiana law.

As added by P.L.257-2003, SEC.14.
Ind. Code § 6-2.5-5-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-8
"New motor vehicle"; property acquired for resale, rental, or leasing in the course of business
Status: in_force

Sec. 8. (a) As used in this section, "new motor vehicle" has the meaning set forth in IC 9-13-2-111.

(b) Except as provided in subsection (e), transactions involving tangible personal property other than a new motor vehicle are exempt from the state gross retail tax if the person acquiring the property acquires it for resale, rental, or leasing in the ordinary course of the person's business without changing the form of the property.

(c) The following transactions involving a new motor vehicle are exempt from the state gross retail tax:

(1) A transaction in which a person that has a franchise in effect at the time of the transaction for the vehicle trade name, trade or service mark, or related characteristics acquires a new motor vehicle for resale, rental, or leasing in the ordinary course of the person's business.

(2) A transaction in which a person that is a franchisee appointed by a manufacturer or converter manufacturer licensed under IC 9-23 (before July 1, 2013) or licensed under IC 9-32 (after June 30, 2013) acquires a new motor vehicle that has at least one (1) trade name, service mark, or related characteristic as a result of modification or further manufacture by the manufacturer or converter manufacturer for resale, rental, or leasing in the ordinary course of the person's business.

(3) A transaction in which a person acquires a new motor vehicle for rental or leasing in the ordinary course of the person's business as a rental company (either as defined in IC 24-4-9-7 or as approved by the department).

(d) The rental or leasing of accommodations to a promoter by a political subdivision (including a capital improvement board) or the state fair commission is not exempt from the state gross retail tax, if the rental or leasing of the property by the promoter is exempt under IC 6-2.5-4-4.

(e) A person who purchases a motor vehicle for sharing through a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4) is not eligible for the exemption under this section.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.93-1987, SEC.3; P.L.20-1990, SEC.8; P.L.27-2003, SEC.1; P.L.211-2007, SEC.13; P.L.224-2007, SEC.53; P.L.182-2009(ss), SEC.176; P.L.108-2019, SEC.113; P.L.156-2020, SEC.20; P.L.137-2022, SEC.22.
Ind. Code § 6-6-5-0.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-0.5
Application
Status: in_force

Sec. 0.5. This chapter does not apply to the following:

(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.

(2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000) pounds or less that are registered or renewed under IC 9-18.1-5-13 are not subject to:

(A) the tax imposed under this chapter; and

(B) the tax imposed under a local ordinance adopted under IC 6-3.5-4 (county vehicle excise tax) or IC 6-3.5-10 (municipal vehicle excise tax).

(3) After June 30, 2017, vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.

As added by P.L.256-2017, SEC.20. Amended by P.L.236-2023, SEC.88.
Ind. Code § 6-2.5-3.5-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-3
"Federal gasoline tax"
Status: in_force

Sec. 3. As used in this chapter, "federal gasoline tax" means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-8.1-3-18 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-18
Repealed
Status: repealed

As added by P.L.24-1992, SEC.58. Amended by P.L.18-1994, SEC.40. Repealed by P.L.91-2006, SEC.15.
Ind. Code § 6-1.1-37-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-5
False statement concerning assessment of forest land
Status: in_force

Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 commits a Class B misdemeanor.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.609.
Ind. Code § 6-9-20-1 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000).

As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48; P.L.170-2002, SEC.45; P.L.119-2012, SEC.67; P.L.104-2022, SEC.44.
Ind. Code § 6-1.1-23.9-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.9 / Section 6-1.1-23.9-3
"Substantial property interest of public record"
Status: in_force

Sec. 3. (a) "Substantial property interest of public record" means title to or interest in a tract that is within the tract's chain of record title and:

(1) possessed by a person; and

(2) either:

(A) recorded in the office of the county recorder for the county in which the tract is located; or

(B) available for public inspection and properly indexed in the office of the circuit court clerk in the county in which the tract is located;

not later than the hour and date a sale is scheduled to commence under IC 6-1.1-24.

The term does not include a lien held by the state or a political subdivision.

(b) For purposes of IC 6-1.1-24 and IC 6-1.1-25 only, chain of record title includes instruments executed by the owner and recorded within the five (5) day period before the date the owner acquires title to the tract.

As added by P.L.99-2018, SEC.1. Amended by P.L.187-2018, SEC.2.
Ind. Code § 6-3.1-38-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-3
"State tax liability"
Status: in_force

Sec. 3. As used in this chapter, "state tax liability" means a qualified taxpayer's total tax liability that is incurred under:

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

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

(3) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization health coverage tax);

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

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-28-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.7-b
Multiple county property tax assessment board of appeals; notice of annual session
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. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of the multiple county property tax assessment board of appeals. The county assessor shall give the notice two (2) weeks before the first meeting of the multiple county property tax assessment board of appeals by:

(1) publication of the notice within the geographic area over which the multiple county property tax assessment board of appeals has jurisdiction in the same manner as political subdivisions subject to IC 5-3-1-1.5 are required to publish notice; and

(2) posting of the notice on the county assessor's website.

As added by P.L.207-2016, SEC.10. Amended by P.L.1-2025, SEC.91; P.L.157-2026, SEC.89.
Ind. Code § 6-1.1-47-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-5
Effective dates of ordinances
Status: in_force

Sec. 5. An ordinance adopted under this chapter is effective January 1 of the year following the year in which the ordinance is adopted.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-2.5-6-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-1
Returns; reporting period; online tax filing; streamlined sales and use tax agreement
Status: in_force

Sec. 1. (a) Except as otherwise provided in this section, each person liable for collecting the state gross retail or use tax shall file a return for each calendar month and pay the state gross retail and use taxes that the person collects during that month. A person shall file the person's return for a particular month with the department and make the person's tax payment for that month to the department not more than thirty (30) days after the end of that month, if that person's average monthly liability for collections of state gross retail and use taxes under this section as determined by the department for the preceding calendar year did not exceed one thousand dollars ($1,000). If a person's average monthly liability for collections of state gross retail and use taxes under this section as determined by the department for the preceding calendar year exceeded one thousand dollars ($1,000), that person shall file the person's return for a particular month and make the person's tax payment for that month to the department not more than twenty (20) days after the end of that month.

(b) Instead of the twelve (12) monthly reporting periods required by subsection (a), the department may permit a person to divide a year into a different number of reporting periods. The return and payment for each reporting period is due not more than twenty (20) days after the end of the period.

(c) Instead of the reporting periods required under subsection (a), the department may permit a retail merchant to report and pay the merchant's state gross retail and use taxes for a period covering a calendar year, if the retail merchant's state gross retail and use tax liability in the previous calendar year does not exceed one thousand dollars ($1,000). A retail merchant using a reporting period allowed under this subsection must file the merchant's return and pay the merchant's tax for a reporting period not later than the last day of the month immediately following the close of that reporting period.

(d) If a retail merchant reports the merchant's adjusted gross income tax, or the tax the merchant pays in place of the adjusted gross income tax, over a fiscal year not corresponding to the calendar year, the merchant may, without prior departmental approval, report and pay the merchant's state gross retail and use taxes over the merchant's fiscal year that corresponds to the calendar year the merchant is permitted to use under subsection (c). However, the department may, at any time, require the retail merchant to stop using the fiscal reporting period.

(e) A retail merchant shall report and remit state gross retail and use taxes through the department's online tax filing program.

(f) A person:

(1) who has voluntarily registered as a seller under the Streamlined Sales and Use Tax Agreement;

(2) who is not a Model 1, Model 2, or Model 3 seller (as defined in the Streamlined Sales and Use Tax Agreement); and

(3) whose liability for collections of state gross retail and use taxes under this section for the preceding calendar year as determined by the department does not exceed one thousand dollars ($1,000);

is not required to file a monthly gross retail and use tax return.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.49, SEC.1; P.L.70-1986, SEC.1; P.L.92-1987, SEC.2; P.L.63-1988, SEC.3; P.L.28-1997, SEC.11; P.L.185-2001, SEC.2; P.L.177-2002, SEC.10; P.L.192-2002(ss), SEC.58; P.L.153-2006, SEC.5; P.L.211-2007, SEC.17; P.L.131-2008, SEC.10; P.L.182-2009(ss), SEC.180; P.L.137-2012, SEC.51; P.L.159-2021, SEC.6.
Ind. Code § 6-2.5-14-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 14 / Section 6-2.5-14-2
Deadline for action by taxpayer
Status: in_force

Sec. 2. The time in which a voluntary payment of tax liability may be made (or the taxpayer may enter into a payment program acceptable to the department for the payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer) under the amnesty program is limited to the period ending before January 1, 2014.

As added by P.L.205-2013, SEC.79.
Ind. Code § 6-1.1-22-8.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-8.1
Property taxes, assessments, and payments; time of issuance; electronic options
Status: in_force

Sec. 8.1. (a) The county treasurer shall:

(1) except as provided in subsection (h), mail to the last known address of each person liable, as described in subsection (o), for any property taxes or special assessment, as shown on the tax duplicate or special assessment records, or to the last known address of the most recent owner shown in the transfer book; and

(2) transmit by written, electronic, or other means to a mortgagee maintaining an escrow account for a person who is liable for any property taxes or special assessments, as shown on the tax duplicate or special assessment records;

a statement in the form required under subsection (b).

(b) The department of local government finance shall prescribe a form, subject to the approval of the state board of accounts, for the statement under subsection (a) that includes at least the following:

(1) A statement of the taxpayer's current and delinquent taxes and special assessments.

(2) A breakdown showing the total property tax and special assessment liability and the amount of the taxpayer's liability that will be distributed to each taxing unit in the county.

(3) An itemized listing for each property tax levy, including:

(A) the amount of the tax rate;

(B) the entity levying the tax owed; and

(C) the dollar amount of the tax owed.

(4) Information designed to show the manner in which the taxes and special assessments billed in the tax statement are to be used.

(5) Information regarding how a taxpayer can obtain information regarding the taxpayer's notice of assessment or reassessment under IC 6-1.1-4-22.

(6) A comparison showing any change in the assessed valuation for the property as compared to the previous year.

(7) A comparison showing any change in the property tax and special assessment liability for the property as compared to the previous year. The information required under this subdivision must identify:

(A) the amount of the taxpayer's liability distributable to each taxing unit in which the property is located in the current year and in the previous year; and

(B) the percentage change, if any, in the amount of the taxpayer's liability distributable to each taxing unit in which the property is located from the previous year to the current year.

(8) An explanation of the following:

(A) Homestead credits under IC 6-1.1-20.4, IC 6-3.6-5 (before its expiration), or another law that are available in the taxing district where the property is located.

(B) All property tax deductions that are available in the taxing district where the property is located.

(C) The procedure and deadline for filing for any available homestead credits under IC 6-1.1-20.4, IC 6-3.6-5 (before its expiration), or another law and each deduction.

(D) The procedure that a taxpayer must follow to:

(i) appeal a current assessment; or

(ii) petition for the correction of an error related to the taxpayer's property tax and special assessment liability.

(E) The forms that must be filed for an appeal or a petition described in clause (D).

(F) The procedure and deadline that a taxpayer must follow and the forms that must be used if a credit or deduction has been granted for the property and the taxpayer is no longer eligible for the credit or deduction.

(G) Notice that an appeal described in clause (D) requires evidence relevant to the true tax value of the taxpayer's property as of the assessment date that is the basis for the taxes payable on that property.

The department of local government finance shall provide the explanation required by this subdivision to each county treasurer.

(9) A checklist that shows:

(A) homestead credits under IC 6-1.1-20.4, IC 6-3.6-5 (before its expiration), or another law and all property tax deductions; and

(B) whether each homestead credit and property tax deduction applies in the current statement for the property transmitted under subsection (a).

(10) A remittance coupon indicating the payment amounts due at each payment due date and other information determined by the department of local government finance.

(c) The county treasurer shall mail or transmit the statement one (1) time each year on or before April 15. Whenever a person's tax liability for a year is due in one (1) installment under IC 6-1.1-7-7 or section 9 of this chapter, a statement that is mailed must include the date on which the installment is due and denote the amount of money to be paid for the installment. Whenever a person's tax liability is due in two (2) installments, a statement that is mailed must contain the dates on which the first and second installments are due and denote the amount of money to be paid for each installment. If a statement is returned to the county treasurer as undeliverable and the forwarding order is expired, the county treasurer shall notify the county auditor of this fact. Upon receipt of the county treasurer's notice, the county auditor may, at the county auditor's discretion, treat the property as not being eligible for any deductions under IC 6-1.1-12 or any homestead credits under IC 6-1.1-20.4 and IC 6-3.6-5 (before its expiration).

(d) All payments of property taxes and special assessments shall be made to the county treasurer. The county treasurer, when authorized by the board of county commissioners, may open temporary offices for the collection of taxes in cities and towns in the county other than the county seat.

(e) The county treasurer, county auditor, and county assessor shall cooperate to generate the information to be included in the statement under subsection (b).

(f) The information to be included in the statement under subsection (b) must be simply and clearly presented and understandable to the average individual.

(g) After December 31, 2007, a reference in a law or rule to IC 6-1.1-22-8 (expired January 1, 2008, and repealed) shall be treated as a reference to this section.

(h) Transmission of statements and other information under this subsection applies in a county only if the county legislative body adopts an authorizing ordinance. Subject to subsection (i), in a county in which an ordinance is adopted under this subsection for property taxes and special assessments, a person may, in any manner permitted by subsection (n), direct the county treasurer and county auditor to transmit the following to the person by electronic mail:

(1) A statement that would otherwise be sent by the county treasurer to the person by regular mail under subsection (a)(1), including a statement that reflects installment payment due dates under section 9.5 or 9.7 of this chapter.

(2) A provisional tax statement that would otherwise be sent by the county treasurer to the person by regular mail under IC 6-1.1-22.5-6.

(3) A reconciling tax statement that would otherwise be sent by the county treasurer to the person by regular mail under any of the following:

(A) Section 9 of this chapter.

(B) Section 9.7 of this chapter.

(C) IC 6-1.1-22.5-12, including a statement that reflects installment payment due dates under IC 6-1.1-22.5-18.5.

(4) Any other information that:

(A) concerns the property taxes or special assessments; and

(B) would otherwise be sent:

(i) by the county treasurer or the county auditor to the person by regular mail; and

(ii) before the last date the property taxes or special assessments may be paid without becoming delinquent.

The information listed in this subsection may be transmitted to a person by using electronic mail that provides a secure Internet link to the information.

(i) For property with respect to which more than one (1) person is liable for property taxes and special assessments, subsection (h) applies only if all the persons liable for property taxes and special assessments designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).

(j) The department of local government finance shall create a form to be used to implement subsection (h). The county treasurer and county auditor shall:

(1) make the form created under this subsection available to the public;

(2) transmit a statement or other information by electronic mail under subsection (h) to a person who files, on or before March 15, the form created under this subsection:

(A) with the county treasurer; or

(B) with the county auditor; and

(3) publicize the availability of the electronic mail option under this subsection through appropriate media in a manner reasonably designed to reach members of the public.

(k) The form referred to in subsection (j) must:

(1) explain that a form filed as described in subsection (j)(2) remains in effect until the person files a replacement form to:

(A) change the person's electronic mail address; or

(B) terminate the electronic mail option under subsection (h); and

(2) allow a person to do at least the following with respect to the electronic mail option under subsection (h):

(A) Exercise the option.

(B) Change the person's electronic mail address.

(C) Terminate the option.

(D) For a person other than an individual, designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).

(E) For property with respect to which more than one (1) person is liable for property taxes and special assessments, designate the electronic mail address for only one (1) individual authorized to receive the statements and other information referred to in subsection (h).

(l) The form created under subsection (j) is considered filed with the county treasurer or the county auditor on the postmark date or on the date it is electronically submitted. If the postmark is missing or illegible, the postmark is considered to be one (1) day before the date of receipt of the form by the county treasurer or the county auditor.

(m) The county treasurer shall maintain a record that shows at least the following:

(1) Each person to whom a statement or other information is transmitted by electronic mail under this section.

(2) The information included in the statement.

(3) Whether the county treasurer received a notice that the person's electronic mail was undeliverable.

(n) A person may direct the county treasurer and county auditor to transmit information by electronic mail under subsection (h) on a form prescribed by the department submitted:

(1) in person;

(2) by mail; or

(3) in an online format developed by the county and approved by the department.

(o) Liability, for purposes of subsections (a) and (q), means property taxes or special assessments that are greater than zero dollars ($0).

(p) Except as provided in subsection (q), the county treasurer is not required to mail or transmit a statement for property that is exempt from taxation and does not have a reported net assessed value.

(q) A county treasurer, in a county that opts to use a property tax statement as the notice of assessment under IC 6-1.1-4-22, must send a property tax statement to all property owners regardless of whether the property has any liability.

(r) This subsection applies only to a property tax statement sent for property taxes first due and payable in 2027. The county treasurer shall indicate on the property tax statement whether the taxpayer's property tax liability for property taxes first due and payable in 2027 is less than the taxpayer's property tax liability for property taxes first due and payable in 2026, including the amount, if applicable.

As added by P.L.162-2006, SEC.16. Amended by P.L.3-2008, SEC.53; P.L.146-2008, SEC.251; P.L.1-2009, SEC.46; P.L.136-2009, SEC.7; P.L.87-2009, SEC.7; P.L.1-2010, SEC.31; P.L.120-2012, SEC.1; P.L.134-2014, SEC.1; P.L.5-2015, SEC.13; P.L.197-2016, SEC.20; P.L.232-2017, SEC.25; P.L.159-2020, SEC.44; P.L.230-2025, SEC.48; P.L.68-2025, SEC.76; P.L.230-2025, SEC.49; P.L.162-2026, SEC.7.
Ind. Code § 6-3.6-2-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-13
"Local taxpayer"
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. 13. "Local taxpayer", as it relates to a particular county, means any of the following:

(1) An individual who resides in that county on the date specified in IC 6-3.6-8-3.

(2) An individual who maintains the taxpayer's principal place of business or employment in that county on the date specified in IC 6-3.6-8-3 and who does not reside on that same date in another county in Indiana in which a tax under this article is in effect.

(3) An individual who:

(A) has income apportioned to Indiana as:

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

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

for services rendered in the county; and

(B) is not described in subdivision (1) or (2).

As added by P.L.243-2015, SEC.10. Amended by P.L.239-2017, SEC.15.
Ind. Code § 6-3.1-11-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-15
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.26-2004, SEC.1; P.L.113-2011, SEC.2; P.L.288-2013, SEC.38. Repealed by P.L.204-2016, SEC.21.
Ind. Code § 6-1.1-17-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-12
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.4; P.L.224-2007, SEC.14; P.L.146-2008, SEC.157; P.L.182-2009(ss), SEC.119. Repealed by P.L.257-2019, SEC.43.
Ind. Code § 6-1.1-24-6.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.9
Transfer of property to a person able to repair and maintain the property
Status: in_force

Sec. 6.9. (a) For purposes of this section, in a county having a consolidated city, "county executive" refers to the board of commissioners of the county as provided in IC 36-3-3-10.

(b) The county executive may:

(1) by resolution, identify the property described in section 6 of this chapter that the county executive desires to transfer to a person able to satisfactorily repair and maintain the property, if repair and maintenance of the property are in the public interest; and

(2) set a date, time, and place for a public hearing to consider the transfer of the property.

(c) Notice of the property identified under subsection (b) and the date, time, and place for the hearing on the proposed transfer of the property shall be published in accordance with IC 5-3-1. The notice must include a description of the property by:

(1) legal description; and

(2) parcel number or street address, or both.

The notice must specify that the county executive will accept applications submitted by persons able to satisfactorily repair and maintain the property as provided in subsection (f) and hear any opposition to a proposed transfer.

(d) For properties that are not transferred when initially identified for transfer under this section, the county executive may omit from the notice the descriptions of the properties identified under subsection (b) if:

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

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

(e) After the hearing set under subsection (b), the county executive shall by resolution make a final determination concerning:

(1) the properties that are to be transferred;

(2) the person to which each property is to be transferred; and

(3) the terms and conditions of the transfer.

(f) To be eligible to receive a property under this section, a person must file an application with the county executive. The application must identify the property that the person desires to acquire, the use to be made of the property, and the time anticipated for implementation of the use. The application must be accompanied by documentation demonstrating the person's ability to satisfactorily repair and maintain the property, including evidence of the person's:

(1) ability to repair and maintain the property personally, if applicable;

(2) financial resources, if the services of a contractor may be required to satisfactorily repair or maintain the property; and

(3) previous experience in repairing or maintaining property, if applicable.

The application must be signed by the person. If more than one (1) application for a single property is filed, the county executive shall determine which application is to be accepted based on the benefit to be provided to the public and the neighborhood, the suitability of the stated use for the property and the surrounding area, and the likelihood that the person will satisfactorily repair and maintain the property. The county executive may require the person to pay a reasonable deposit or post a performance bond to be forfeited if the person does not satisfactorily repair and maintain the property.

(g) After the hearing set under subsection (b) and the final determination of the properties to be transferred under subsection (e), the county executive, on behalf of the county, shall cause all delinquent taxes, special assessments, penalties, interest, and costs of sale to be removed from the tax duplicate and the person is entitled to a tax deed if the conditions of IC 6-1.1-25-4.5 and IC 6-1.1-25-4.6 are satisfied. The deed must provide for:

(1) the use to be made of the property;

(2) the time within which the use must be implemented and maintained;

(3) any other terms and conditions that are established by the county executive;

(4) the reversion of the property to the county executive if the grantee fails to comply with the terms and conditions; and

(5) the forfeiture of any bond or deposit to the county executive if the grantee fails to comply with the terms and conditions.

If the grantee fails to comply with the terms and conditions of the transfer and title to the property reverts to the county executive, the property may be retained by the county executive or disposed of under any of the provisions of this chapter or IC 6-1.1-25, or both.

As added by P.L.203-2013, SEC.12. Amended by P.L.187-2016, SEC.6; P.L.1-2025, SEC.89.
Ind. Code § 6-8-11-23 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-23
Procedures for payment upon termination
Status: in_force

Sec. 23. (a) This section applies when the employment of an individual by an employer that participates in a medical care savings account program is terminated.

(b) If the former employer is not informed, within ninety (90) days after the former employee's final day of employment, of the name and address of an account administrator to which the former employer is transferring the former employee's medical care savings account under section 21 of this chapter, the former employer shall pay the money in the former employee's medical care savings account to the former employee under subsection (d).

(c) If:

(1) the former employee, under section 22(2) of this chapter, requests in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and

(2) the account administrator does not agree to retain the account;

the former employer shall, within ninety (90) days after the former employee's final day of employment, pay the money in the former employee's medical care savings account to the former employee under subsection (d).

(d) An employer that is required under this section to pay the money in a former employee's medical care savings account to the former employee shall mail to the former employee, at the former employee's last known address, a check for the balance in the account on the ninety-first day after the employee's final day of employment.

(e) Except as provided in sections 11(b) and 11.5 of this chapter, money that is paid to a former employee under subsection (d):

(1) is subject to taxation under IC 6-3-1 through IC 6-3-7 as income of the individual; but

(2) is not subject to the penalty referred to in section 17(c)(2) of this chapter.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.10.
Ind. Code § 6-1.1-24-6.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.4
Distribution of proceeds of sale of certificates of sale; tax sale surplus fund; county auditor duty on assignment of certificate
Status: in_force

Sec. 6.4. (a) When a certificate of sale is sold under section 6.1 of this chapter, the purchaser at the sale shall immediately pay the amount of the bid to the county treasurer. The county treasurer shall apply the payment in the following manner:

(1) First, to the taxes, special assessments, penalties, and costs described in section 5(e) of this chapter.

(2) Second, to other delinquent property taxes in the manner provided in IC 6-1.1-23-5(b).

(3) Third, to a separate "tax sale surplus fund".

(b) For any tract or item of real property for which a tax sale certificate is sold under section 6.1 of this chapter, if taxes or special assessments, or both, become due on the tract or item of real property during the period of redemption specified under IC 6-1.1-25-4, the county treasurer may pay the taxes or special assessments, or both, on the tract or item of real property from the tax sale surplus held in the name of the taxpayer, if any, after the taxes or special assessments become due.

(c) The:

(1) owner of record of the real property at the time the tax deed is issued who is divested of ownership by the issuance of a tax deed; or

(2) purchaser of the certificate or the purchaser's assignee, upon redemption of the tract or item of real property;

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

(d) Unless the redemption period specified under IC 6-1.1-25 has been extended under federal bankruptcy law, an amount deposited in the tax sale surplus fund shall be transferred by the county auditor to the county general fund and may not be disbursed under subsection (c) if it is claimed more than three (3) years after the date of its receipt.

(e) Upon the assignment of the certificate of sale to the purchaser, the county auditor shall indicate on the certificate the amount for which the certificate of sale was sold.

As added by P.L.170-2003, SEC.5. Amended by P.L.56-2012, SEC.8; P.L.251-2015, SEC.13.
Ind. Code § 6-5.5-8-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 8 / Section 6-5.5-8-3
Procedure for making semiannual distributions to counties
Status: in_force

Sec. 3. (a) Before April 15 and October 15 of each year, the state comptroller shall determine the amount of the next semiannual distribution under section 2 of this chapter for counties. The amounts determined by the state comptroller shall be based on the best information available to the department.

(b) In order to make the distributions required by this chapter, the state comptroller shall draw warrants on the financial institutions tax fund payable to the county, and the treasurer of state shall pay the warrants.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.33; P.L.205-2013, SEC.126; P.L.9-2024, SEC.199.
Ind. Code § 6-2.5-5-10.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-10.7
Tangible personal property exemption; component of solar or wind energy system
Status: in_force

Sec. 10.7. (a) This section does not apply to tangible personal property that:

(1) is used to store or consume usable energy, electricity, or heat;

(2) is used to convey, transfer, or alter generated electricity; or

(3) will be used to produce energy for the purchaser's residential use, regardless of whether any of the energy produced may be sold to a public utility or power subsidiary.

(b) As used in this section, "solar energy system" means any device that converts solar energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.

(c) As used in this section, "wind energy system" means any device, including a wind turbine, windmill, and wind charger, that converts wind energy to a form of usable energy with an originally rated nameplate production capacity of at least two (2) megawatts.

(d) A transaction involving tangible personal property is exempt from the state gross retail tax if the:

(1) tangible personal property is a component of a solar energy system or wind energy system; and

(2) person acquiring the tangible personal property is a:

(A) public utility that furnishes or sells electrical energy;

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

(C) business that furnishes or sells electrical energy to a public utility described in clause (A), to a power subsidiary described in clause (B), or to a renewable utility grade solar electricity or wind facility that is used to generate electricity for resale to consumers or wholesalers.

As added by P.L.194-2023, SEC.3.
Ind. Code § 6-1.1-45.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 45.5 / Section 6-1.1-45.5-7
Review and action by department of local government finance
Status: in_force

Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall:

(1) review:

(A) the petition and all other materials submitted by the board; and

(B) the notice received from the fiscal body; and

(2) subject to subsection (b), determine whether to:

(A) deny the petition;

(B) waive the delinquent tax liability, subject to section 8(g) of this chapter; or

(C) reduce the delinquent tax liability by a specified amount, subject to section 8(g) of this chapter.

The department may reduce the delinquent tax liability in an amount that differs from the amount of reduction recommended by the board or the fiscal body.

(b) The department's determination to waive or reduce the delinquent tax liability under subsection (a) is subject to the limitation in section 8(f)(2) of this chapter.

As added by P.L.208-2005, SEC.1.
Ind. Code § 6-1.1-30-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-18
Local units that impose a food and beverage tax; annual reporting requirements to the state board of accounts; reports posted on the computer gateway
Status: in_force

Sec. 18. (a) Before March 1, 2024, and before March 1 of every year thereafter, each local unit that imposes a food and beverage tax under IC 6-9 shall provide a report to the state board of accounts that includes:

(1) a consolidated financial statement that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance;

(2) every expenditure of funds by the local unit;

(3) each local governmental entity, or instrumentality of a local governmental entity, that received a distribution; and

(4) every expenditure of funds by each local governmental entity described in subdivision (3);

from amounts received from the food and beverage tax imposed by the local unit during the previous calendar year.

(b) The report required under subsection (a) must include for each check, expenditure, distribution, or payment:

(1) the date and amount of the check, expenditure, distribution, or payment;

(2) the payee or recipient;

(3) the specific purpose, including whether the check, expenditure, distribution, or payment was for an employee salary or a capital project;

(4) if applicable, a description of the project for which the check, expenditure, distribution, or payment was made; and

(5) a consolidated financial statement for the previous calendar year that at a minimum contains total collections, total expenditures, the beginning year fund balance, and the end of year fund balance.

(c) The report required under subsection (a) must be in a format and on a form prescribed by the state board of accounts.

(d) The state board of accounts shall post a report received under subsection (a) on the department of local government finance's computer gateway.

(e) The requirements under subsection (a) do not apply to taxes collected under:

(1) IC 6-9-12 that are distributed to the capital improvement board of managers created by IC 36-10-9-3;

(2) IC 6-9-35 that are distributed to the capital improvement board of managers created by IC 36-10-9-3; and

(3) IC 6-9-33 that are distributed to the capital improvement board of managers created by IC 36-10-8.

As added by P.L.236-2023, SEC.49. Amended by P.L.230-2025, SEC.54.
Ind. Code § 6-1.1-22.1-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.1 / Section 6-1.1-22.1-6
Limit on amount of loans; use of proceeds of a loan
Status: in_force

Sec. 6. (a) The total amount of all loans under this chapter for all calendar years may not exceed the total amount of property tax revenue shortfall for all qualified taxing units that resulted from erroneous assessed valuation amounts being provided to the qualified taxing units, as determined by the treasurer of state.

(b) Subject to subsection (d), the amount of loans provided under this chapter to a qualified taxing unit may not exceed the remainder of:

(1) two percent (2%) of the true tax value of property in the qualified taxing unit as of the date of the loan; minus

(2) the amount of any loans previously received by the qualified taxing unit under this chapter, together with the amount of any other indebtedness of the qualified taxing unit regardless of the nature of the indebtedness, other than items payable out of current expenses.

(c) The qualified taxing unit may use the proceeds of a loan under this chapter to refund any bonds of the qualified taxing unit previously issued to offset the qualified taxing unit's property tax revenue shortfall.

(d) The amount of loans provided to all qualified taxing units under this chapter may not exceed thirty-five million dollars ($35,000,000).

As added by P.L.236-2023, SEC.43.
Ind. Code § 6-4.1-9-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-3
Inheritance tax due as result of non-resident decedent's death; book showing tax due
Status: in_force

Sec. 3. The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16, the department shall concurrently enter in the book the amount of inheritance tax stated in the notice. The book required by this section is a public record.

As added by Acts 1976, P.L.18, SEC.1.
Ind. Code § 6-1.1-3-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-26
Repealed
Status: repealed

As added by P.L.108-2019, SEC.102. Repealed by P.L.230-2025, SEC.15.
Ind. Code § 6-3.6-9-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-7-b
Adjustment of certified distribution; clerical or mathematical errors
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. 7. (a) The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.

(b) The budget agency may not reduce, adjust, or modify a certified distribution of a county after it has been presented as part of the report to the budget committee for the immediately succeeding calendar year under section 21 of this chapter, except in the case of clerical and mathematical errors.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.160.
Ind. Code § 6-9-19-6 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-6
Commission; powers; payment of expenses
Status: in_force

Sec. 6. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

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

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

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

(b) All expenses of the commission shall be paid from the fund established under section 4 of this chapter. The commission shall annually prepare a budget, taking into consideration the recommendations made by a corporation qualified under subsection (a)(6), and submit it to the county fiscal body for its review and approval. An expenditure may not be made under this chapter unless it is in accordance with an appropriation made by the county fiscal body in the manner provided by law.

As added by P.L.97-1983, SEC.3. Amended by P.L.62-1990, SEC.9.
Ind. Code § 6-4.1-12-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-3
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Repealed by Acts 1982, P.L.1, SEC.71.
Ind. Code § 6-9-76-9 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-9
Handling and expenditure of money by commission
Status: in_force

Sec. 9. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-3.1-26-16 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-16
Shareholder or partner entitled to credit; acceleration of certain credits
Status: in_force

Sec. 16. (a) If a pass through entity does not have state tax liability against which the tax credit may be applied, a shareholder, member, or partner 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, member, or partner is entitled.

(b) Subject to subsection (d) and (g), a shareholder, member, or partner of a pass through entity that is entitled to a tax credit under this section may carry forward an unused credit for the number of years determined by the corporation, not to exceed nine (9) consecutive taxable years, beginning with the taxable year after the taxable year in which the pass through entity makes the qualified investment.

(c) The amount that a shareholder, member, or partner may carry forward to a particular taxable year under this section equals the unused part of a tax credit allowed under this chapter to which the shareholder, member, or partner is entitled.

(d) This subsection applies only to a pass through entity that:

(1) proposes at least five hundred million dollars ($500,000,000) in total investment over a five (5) year period; and

(2) enters into a written agreement with the corporation under this subsection before January 1, 2017, and the shareholders, members, or partners of the pass through entity agree to claim tax credits under this chapter for not more than one hundred seventy million dollars ($170,000,000) of qualified investment that is made as part of the investment proposed as described in subdivision (1).

Notwithstanding subsection (b), the corporation may accelerate to the current taxable year the excess tax credit amount that could otherwise be carried forward by all shareholders, members, or partners of a pass through entity under subsection (b). The excess amount of the tax credit accelerated under this subsection shall be discounted as determined under a written agreement entered into by the pass through entity and the corporation. Subject to subsection (f), the total amount of qualified investments for which tax credits may be accelerated under this subsection may not exceed one hundred seventy million dollars ($170,000,000). The discounted amount of the excess tax credit accelerated under this subsection as determined by the corporation may be remitted to the shareholders, members, or partners of the pass through entity as provided in the written agreement between the corporation and the pass through entity. The requirement for an agreement under section 21(11) of this chapter does not apply to this subsection. This subsection expires December 31, 2025.

(e) A written agreement under subsection (d) may contain a provision for payment of liquidated damages:

(1) to the corporation for failure to comply with the conditions set forth in this chapter and the agreement entered into by the corporation and pass through entity under this chapter;

(2) that are personally guaranteed by the shareholders, members, or partners of the pass through entity; and

(3) that are in addition to an assessment made by the department for noncompliance under section 23 of this chapter.

This subsection expires December 31, 2025.

(f) The total aggregated amount of tax credits that the corporation may discount under subsection (d) and section 15(d) of this chapter in a state fiscal year may not exceed seventeen million dollars ($17,000,000), as determined before the discount is applied. This subsection expires December 31, 2025.

(g) This subsection applies only to a pass through entity that:

(1) proposes at least two hundred fifty million dollars ($250,000,000) in total investment over a five (5) year period; and

(2) enters into a written agreement with the corporation under this subsection before July 1, 2022, and the shareholders, members, or partners of the pass through entity agree to claim tax credits under this chapter for not more than one hundred seventy million dollars ($170,000,000) of qualified investment that is made as part of the investment proposed as described in subdivision (1).

Notwithstanding subsection (b), the corporation may accelerate to the current taxable year the excess tax credit amount that could otherwise be carried forward by all shareholders, members, or partners of a pass through entity under subsection (b). The excess amount of the tax credit accelerated under this subsection shall be discounted as determined under a written agreement entered into by the pass through entity and the corporation. Subject to subsection (i), the total amount of qualified investments for which tax credits may be accelerated under this subsection may not exceed one hundred seventy million dollars ($170,000,000). The discounted amount of the excess tax credit accelerated under this subsection as determined by the corporation may be remitted to the shareholders, members, or partners of the pass through entity as provided in the written agreement between the corporation and the pass through entity. The requirement for an agreement under section 21(11) of this chapter does not apply to this subsection. This subsection expires December 31, 2031.

(h) A written agreement under subsection (g) may contain a provision for payment of liquidated damages:

(1) to the corporation for failure to comply with the conditions set forth in this chapter and the agreement entered into by the corporation and pass through entity under this chapter;

(2) that are personally guaranteed by the shareholders, members, or partners of the pass through entity; and

(3) that are in addition to an assessment made by the department for noncompliance under section 23 of this chapter.

This subsection expires December 31, 2031.

(i) The total aggregated amount of tax credits that the corporation may discount under subsection (g) and section 15(g) of this chapter in a state fiscal year may not exceed seventeen million dollars ($17,000,000), as determined before the discount is applied. This subsection expires December 31, 2031.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.107; P.L.199-2005, SEC.22; P.L.250-2015, SEC.33; P.L.122-2016, SEC.7; P.L.165-2021, SEC.89.
Ind. Code § 6-2.5-15-13.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-13.3
"Quantum safe fiber network equipment"
Status: in_force

Revisor's Note: The effective date of IC 6-2.5-15-13.3 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 13.3. (a) As used in this chapter, "quantum safe fiber network equipment" means optical gear, transmission equipment, fiber, computer equipment, software, or any other equipment or software of any type purchased or leased for the processing, storage, retrieval, communication, or transmission of data over a quantum safe fiber network that:

(1) is preapproved by the corporation;

(2) adheres to all compliance standards of the federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended) throughout the entire network, including all access physical intermediate access points (nodes);

(3) has a manufacturing origin point in North America;

(4) uses only coherent optics with FIPS 140-3 certified encryption technology; and

(5) supports quantum safe algorithms that are compliant with National Institute of Standards and Technology of the United States Department of Commerce requirements, including post-quantum cryptography and other post quantum resistant cryptography implementations.

(b) The term includes the following:

(1) Installed quantum-safe optical gear and federal Trade Agreements Act of 1979 (Public Law 96-39, 93 Stat. 144, as amended) compliant American-made fiber optic cable.

(2) 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.

(3) Equipment used in the operation of computer equipment or software or for the benefit of a quantum computing research, advanced computing, and defense infrastructure network, including component parts, installations, refreshments, replacements, and upgrades, regardless of whether the property is affixed to or incorporated into real property.

(4) All equipment necessary for the transformation, generation, distribution, or management of electricity that is required to operate advanced computer or quantum 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.

(5) All equipment necessary to cool and maintain a controlled environment for the operation of the computer servers and other components of a quantum fiber network, 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.

(6) All water conservation systems, including facilities or mechanisms that are designed to collect, conserve, and reuse water required for the infrastructure of a quantum fiber network.

(7) All computer server equipment, chassis, networking equipment, switches, racks, fiber optic and copper cabling, trays, and conduit required for a quantum fiber network.

(8) All conduit, ducting, and fiber optic and copper cabling required for a quantum fiber network.

(9) All monitoring equipment and security systems.

(10) All software required for the operation, development, and maintenance of a quantum fiber network.

(11) All intangible rights to use conduit or existing fibers directly related to a quantum fiber network.

(12) All tangible and intangible personal property that is required for operation of each intermediate access point (node) connected to a quantum fiber network, excluding property used in the administration of the facility.

(13) Other tangible and intangible personal property that is essential to the operations of a quantum fiber network, excluding property used in the administration of the facility.

(14) All electricity used by qualified quantum fiber network equipment, excluding electricity used in the administration of the facility.

As added by P.L.178-2025, SEC.12.
Ind. Code § 6-9-12-3 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-3
Taxable transactions
Status: in_force

Sec. 3. (a) Subject to section 4 of this chapter, the tax imposed under this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:

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

(2) in a county in which a consolidated first class city is located; and

(3) by a retail merchant for a consideration.

(b) Transactions described in subsection (a)(1) include, but are not limited to transactions in which food or beverage is:

(1) served by a retail merchant off his premises;

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

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

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

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.257-2003, SEC.33.
Ind. Code § 6-9-46-10 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-10
Covenant
Status: in_force

Sec. 10. With respect to:

(1) bonds, leases, or other obligations to which the county has pledged revenues under this chapter; and

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

the general assembly covenants with the county and the purchasers or owners of the bonds or other obligations described in this section that this chapter will not be repealed or amended in any manner that will adversely affect the collection of the tax imposed under this chapter or the money deposited in the county performing arts center admissions tax fund, as long as the principal of or interest on any bonds, or the lease rentals due under any lease, are unpaid.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-6-5.5-16 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-16
Commercial vehicle excise tax fund; establishment
Status: in_force

Sec. 16. (a) The commercial vehicle excise tax fund is established for the purpose of receiving commercial vehicle excise taxes first due and payable in 2001 and thereafter. The fund shall be administered by the department.

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

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

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

As added by P.L.181-1999, SEC.2.
Ind. Code § 6-1.1-11-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-9
Assessment method; exemption for public properties and certain mobile homes and manufactured homes
Status: in_force

Sec. 9. (a) Except as provided in subsection (b) and IC 6-1.1-10.5, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation.

(b) No assessment shall be made of property which is owned by the government of the United States, this state, an agency of this state, or a political subdivision of this state if the property is used, and in the case of real property occupied, by the owner.

[Pre-1975 Property Tax Recodification Citation: 6-1-22-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.20; P.L.23-2024, SEC.5.
Ind. Code § 6-3-4-15 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-15
Trusts or estates; distribution of income to nonresident beneficiaries; deduction, retention, and pay over of tax due; returns required
Status: in_force

Sec. 15. (a) A trust or estate shall, at the time that it distributes income (except income attributable to interest or dividends) to a nonresident beneficiary, deduct and retain therefrom the amount prescribed in the withholding instructions referred to in section 8 of this chapter. The trust or estate so distributing income to a nonresident beneficiary:

(1) is liable to this state for the tax which it is required to deduct and retain under this section and is not liable to the beneficiary for the amount deducted from the distribution and paid to the department in compliance, or intended compliance, with this section; and

(2) shall pay the amount deducted to the department before the thirtieth day of the month following the distribution, unless an earlier date is specified by section 8.1 of this chapter.

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

(b) A trust or estate shall, at the time that it makes a payment to the department under this section, deliver to the department a return which shows the total amounts distributed to the trust's or estate's nonresident beneficiaries, the amount deducted from the distributions under this section, and any other information required by the department. The trust or estate shall file the return on the form prescribed by the department. A trust or estate which makes the deduction and retention required by this section shall furnish to its nonresident beneficiaries annually, but not later than thirty (30) days after the end of the trust's or estate's taxable year, a record of the amount of tax deducted and retained from the beneficiaries. The trust or estate shall furnish the information on the form prescribed by the department.

(c) The money deducted and retained by a trust or estate under this section is money of this state. Every trust or estate which deducts and retains any money under this section shall hold the money in trust for this state until it pays the money to the department in the manner and at the time provided in this section. The department may require a trust or estate to post a surety bond to protect this state with respect to money deducted and retained by the trust or estate under this section. The department shall determine the amount of the surety bond.

(d) The provisions of IC 6-8.1 relating to penalties or to additions to tax in case of a delinquency apply to trusts and estates which are subject to this section. For purposes of this subsection, any amount deducted, or required to be deducted and remitted to the department, under this section is considered the tax of the trust or estate, and with respect to that amount, it is considered the taxpayer.

(e) Amounts deducted from distributions to nonresident beneficiaries under this section during a taxable year of the trust or estate are considered a partial payment of the tax imposed on the nonresident beneficiary for his taxable year within or with which the trust's or estate's taxable year ends. The department shall accept a return made by the trust or estate under subsection (b) as evidence of the amount of tax deducted from the income distributed to a nonresident beneficiary.

(f) This section does not relieve a nonresident beneficiary of his duty to file a return at the time required under IC 6-3. The nonresident beneficiary shall pay any unpaid tax at the time prescribed by section 5 of this chapter.

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

(h) A trust or estate shall file a composite adjusted gross income tax return on behalf of all nonresident beneficiaries. The composite return must include each nonresident beneficiary regardless of whether the nonresident beneficiary has other Indiana source income.

(i) If a trust or estate does not include all nonresident beneficiaries that have distributable net income from the trust or estate:

(1) as determined under this article; and

(2) derived from Indiana sources;

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

(j) For purposes of this section, a "nonresident beneficiary" is:

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

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

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

(4) a partnership that is not domiciled in Indiana;

(5) a C corporation that is not domiciled in Indiana; or

(6) an S corporation that is not domiciled in Indiana.

(k) If a trust or estate is permitted an extension to file its income tax return under IC 6-8.1-6-1, then the return and payment due under this subsection shall be allowed the same treatment as the extended income tax return with respect to due dates, interest, and penalties under IC 6-8.1-6-1.

As added by Acts 1977(ss), P.L.4, SEC.13. Amended by Acts 1979, P.L.68, SEC.6; Acts 1982, P.L.49, SEC.6; P.L.2-1982(ss), SEC.12; P.L.242-2015, SEC.20; P.L.181-2016, SEC.28; P.L.1-2023, SEC.10; P.L.48-2026, SEC.4.
Ind. Code § 6-3.6-1-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-4-b
Applicable provisions for changes in a tax; credits; pledges for payment from tax revenue
Status: in_force

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

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

Sec. 4. Notwithstanding:

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

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

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

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

a change in a tax imposed under a provision described in subdivisions (1) through (4), credits related to property taxes provided under IC 6-3.6-5 (before its expiration), allocations of tax revenue, and pledges for payment from tax revenue after December 31, 2016, must be made under this article and not under the provisions described in subdivisions (1) through (4).

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.43; P.L.68-2025, SEC.94.
Ind. Code § 6-1.1-1-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-12
"Political subdivision"
Status: in_force

Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-26; 6-1-46-2.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-8.1-8-11 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-11
Filing claim for reimbursement
Status: in_force

Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim:

(1) with the department;

(2) on a form prescribed by the department; and

(3) not later than ninety (90) days after the date of the levy.

As added by P.L.332-1989(ss), SEC.33.
Ind. Code § 6-6-1.1-1003 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1003
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-24-4.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-4.6
Corrected delinquency list; county auditor affidavit; application for judgment and order for sale as cause of action; defenses
Status: in_force

Sec. 4.6. (a) On the day on which the application for judgment and order for sale is made, the county treasurer shall report to the county auditor all of the tracts and real property listed in the notice required by section 2 of this chapter upon which all delinquent taxes and special assessments, all penalties due on the delinquencies, any unpaid costs due from a prior tax sale, and the amount due under section 2(b)(3)(D) of this chapter have been paid up to that time. The county auditor, assisted by the county treasurer, shall compare and correct the list, removing tracts and real property for which all delinquencies have been paid, and shall make and subscribe an affidavit in substantially the following form:

State of Indiana

)

) ss

County of ____________

)

I, ______________, treasurer of the county of __________, and I, _______________, auditor of the county of ___________, do solemnly affirm that the foregoing is a true and correct list of the real property within the county of ___________ upon which have remained delinquent uncollected taxes, special assessments, penalties and costs, as required by law for the time periods set forth, to the best of my knowledge and belief.

______________________

County Treasurer

______________________

County Auditor

Dated ____________

I, _____________, auditor of the county of ____________, do solemnly affirm that notice of the application for judgment and order for sale was mailed via certified mail, return receipt requested, to the owners on the foregoing list, and publication made, as required by law.

_____________________

County Auditor

Dated ____________

(b) Annually, the county treasurer and the county auditor shall make application for judgment and order for sale. The application shall be made as one (1) cause of action to any court of competent jurisdiction jointly by the county treasurer and county auditor. The application shall include the names of at least one (1) of the owners of each tract or item of real property, the dates of mailing of the notice required by section 2 of this chapter, as applicable, the dates of publication required by section 3 of this chapter, and the affidavit and corrected list as provided in subsection (a).

(c) Any objection to the application for judgment and order of sale shall be filed with the court on or before the earliest date on which the application may be made as set forth in the notice required under section 2 of this chapter. The county auditor and the county treasurer for the county where the real property is located are entitled to receive all pleadings, motions, petitions, and other filings related to an objection to the application for judgment and order of sale.

As added by P.L.83-1989, SEC.9. Amended by P.L.50-1990, SEC.7; P.L.39-1994, SEC.7; P.L.169-2006, SEC.19; P.L.89-2007, SEC.3; P.L.247-2015, SEC.14; P.L.251-2015, SEC.5; P.L.236-2015, SEC.2.
Ind. Code § 6-6-1.1-515 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-515
Reports; electronic filing
Status: in_force

Sec. 515. The administrator may require that all reports required to be filed under section 209, 501, 502, 504, or 606 of this chapter must be filed in an electronic format prescribed by the administrator.

As added by P.L.176-2006, SEC.3.
Ind. Code § 6-3.1-38.1-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-9
Amount of tax credit
Status: in_force

Sec. 9. (a) Subject to subsection (b), if the department certifies a taxpayer under section 8 of this chapter, the taxpayer is entitled to a tax credit against the taxpayer's state tax liability equal to:

(1) the taxpayer's:

(A) qualified railroad expenditures; or

(B) qualified new rail infrastructure expenditures; multiplied by

(2) fifty percent (50%).

(b) The amount of a tax credit allowed under subsection (a) shall not exceed the following:

(1) For qualified railroad expenditures, the product of:

(A) the number of miles of Class II or Class III railroad track owned or leased by the taxpayer in Indiana at the close of the taxable year; multiplied by

(B) three thousand five hundred dollars ($3,500).

(2) For qualified new rail infrastructure expenditures, the lesser of:

(A) fifty percent (50%) of the qualified new rail expenditures for each new rail served customer project completed by the taxpayer in the taxable year; or

(B) five hundred thousand dollars ($500,000) per rail served customer project.

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-9-30-5 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-5
Termination and transfer of powers, duties, and responsibities of former entities
Status: in_force

Sec. 5. If an ordinance is adopted under section 4 of this chapter, each former entity is abolished on the date the ordinance is adopted and may not exercise any of the powers, duties, or responsibilities conferred on the former entity under IC 6-9-18 or IC 6-9-21. In addition, the term of any individual serving on each former entity ends on the date the ordinance is adopted. The consolidated entity designated in the ordinance shall exercise the functions of each abolished former entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-9-51-4 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-4
Food or beverage transactions to which tax applies
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.290-2019, SEC.14.
Ind. Code § 6-1.1-21.3-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.3 / Section 6-1.1-21.3-5
Loan not bonded indebtedness
Status: in_force

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

As added by P.L.182-2009(ss), SEC.156.
Ind. Code § 6-2.5-3.5-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-6
"Metered pump"
Status: in_force

Sec. 6. As used in this chapter, "metered pump" means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-1.1-37-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-11
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-32-7 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.93; P.L.137-2012, SEC.40; P.L.146-2012, SEC.7; P.L.13-2013, SEC.19; P.L.235-2013, SEC.4; P.L.288-2013, SEC.25. Repealed by P.L.232-2017, SEC.41.
Ind. Code § 6-3.1-18-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-7
Application of tax credit to pass through entities; calculation
Status: in_force

Sec. 7. If a pass through entity is entitled to a credit under section 6 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.15-1997, SEC.2.
Ind. Code § 6-1.1-41-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-17
Frankfort airport authority; cumulative building fund levy and rate
Status: in_force

Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County.

(b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0067) on each one hundred dollars ($100) of assessed value of taxable property within the district.

As added by P.L.257-2013, SEC.33.
Ind. Code § 6-6-5.1-8 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-8
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.49.
Ind. Code § 6-1.1-35-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-4
Township assessors; instructional meetings
Status: in_force

Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the meeting, the county assessor shall advise and instruct the township assessors with respect to their duties under the law. In addition, another purpose of the meeting is to promote intra-county uniformity in assessment procedures. The county assessor may call additional meetings of the township assessors for the purposes stated in this section. A township assessor shall receive a per diem expense allowance for each day that he attends a meeting called by the county assessor under this section. The county council shall determine the amount of that per diem expense allowance.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-6-12-7 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-7
Procedure for claiming credit
Status: in_force

Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue.

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-1.1-18.5-23.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-23.2
Green Township in Hancock County; petition to increase maximum permissible property tax levy
Status: in_force

Sec. 23.2. (a) This section applies to Green Township in Hancock County.

(b) The executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2019, submit a petition to the department of local government finance requesting an increase in the maximum permissible ad valorem property tax levy for the township's general fund.

(c) If the executive of a township submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for the township's general fund for property taxes first due and payable after December 31, 2019, by an amount equal to the lesser of the following:

(1) Twenty-five thousand dollars ($25,000).

(2) The sum of the following:

(A) The amount necessary to make the maximum permissible ad valorem property tax levy for the township's general fund equal to the maximum permissible ad valorem property tax levy that would have applied to the township's general fund under section 3 of this chapter for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's general fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's general fund).

(B) The amount necessary to make the maximum permissible ad valorem property tax levy under section 3 of this chapter for the township's firefighting fund under IC 36-8-13 equal to the maximum permissible ad valorem property tax levy under section 3 of this chapter that would have applied to the township's firefighting fund for property taxes first due and payable after December 31, 2019, if in each year, beginning in 2003 and ending in 2019, the township had imposed the maximum permissible ad valorem property tax levy for the township's firefighting fund in each of those years (regardless of whether the township did impose the entire amount of the maximum permissible ad valorem property tax levy for the township's firefighting fund).

As added by P.L.242-2015, SEC.4. Amended by P.L.257-2019, SEC.54.
Ind. Code § 6-1.1-41-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-6
Objections to establishment of fund or increase in tax rate related to fund
Status: in_force

Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections to an action described in section 2 of this chapter. Upon the filing of the petition, the county auditor shall immediately certify the petition to the department of local government finance.

As added by P.L.17-1995, SEC.6. Amended by P.L.90-2002, SEC.277; P.L.137-2012, SEC.43; P.L.203-2016, SEC.18; P.L.38-2021, SEC.41.
Ind. Code § 6-3.1-38.3-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-7
Pass through entity; shareholder, partner, or member
Status: in_force

Sec. 7. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability against which the tax credit may be applied, an individual who is a shareholder, partner, beneficiary, 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, beneficiary, or member is entitled.

The credit provided under this section is in addition to a tax credit to which a shareholder, partner, beneficiary, or member of a pass through entity is entitled. However, a pass through entity and an individual who is a shareholder, partner, beneficiary, or member of a pass through entity may not claim more than one (1) credit.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-6-6.5-10.1 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.1
Dealer's certificate; issuance; fee; duration
Status: in_force

Sec. 10.1. (a) An applicant must do all of the following before an aircraft dealer's certificate may be issued by the department:

(1) Be registered as a retail merchant with the department and submit proof of that registration to the department.

(2) Complete and submit the annual aircraft dealer application form provided by the department.

(3) Submit normal business records to prove that the applicant is a bona fide dealer.

(4) Submit a twenty-five dollar ($25) fee for the certificate. The fee may not be refunded if the certificate is denied.

(b) The initial certificate is valid for the calendar year of issuance or any remaining portion of the calendar year. However, an applicant applying in December may specifically indicate in the application that dealership status begins in the next calendar year.

As added by P.L.65-1997, SEC.11. Amended by P.L.97-1998, SEC.5.
Ind. Code § 6-8.1-3-17 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-17
Settlement of tax liability disputes; waiver of interest and penalties
Status: in_force

Sec. 17. (a) Before an original tax appeal is filed with the tax court under IC 33-26, the commissioner, or the taxpayer rights advocate office to the extent granted the authority by the commissioner, may settle any tax liability dispute if a substantial doubt exists as to:

(1) the constitutionality of the tax under the Constitution of the State of Indiana;

(2) the right to impose the tax;

(3) the correct amount of tax due;

(4) the collectability of the tax; or

(5) whether the taxpayer is a resident or nonresident of Indiana.

(b) After an original tax appeal is filed with the tax court under IC 33-26, and notwithstanding IC 4-6-2-11, the commissioner may settle a tax liability dispute with an amount in contention of twenty-five thousand dollars ($25,000) or less. Notwithstanding IC 6-8.1-7-1(a), the terms of a settlement under this subsection are available for public inspection.

(c) The department shall establish an amnesty program for taxpayers having an unpaid tax liability for a listed tax that was due and payable for a tax period ending before January 1, 2024. A taxpayer is not eligible for the amnesty program:

(1) for any tax liability resulting from the taxpayer's failure to comply with IC 6-3-1-3.5(b)(3) with regard to the wagering taxes; or

(2) if the taxpayer participated in any previous amnesty program under:

(A) this section (as in effect on December 31, 2024); or

(B) IC 6-2.5-14.

The time in which a voluntary payment of tax liability may be made (or the taxpayer may enter into a payment program acceptable to the department for the payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer) under the amnesty program is limited to the period determined by the department, not to exceed eight (8) regular business weeks ending before the earlier of the date set by the department or January 1, 2027.

(d) The amnesty program must provide that, upon payment by a taxpayer to the department of all listed taxes due from the taxpayer for a tax period (or payment of the unpaid listed taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), entry into an agreement that the taxpayer is not eligible for any other amnesty program that may be established and waives any part of interest and penalties on the same type of listed tax that is being granted amnesty in the current amnesty program, and compliance with all other amnesty conditions adopted under a rule of the department in effect on the date the voluntary payment is made, the department:

(1) shall abate and not seek to collect any interest, penalties, collection fees, or costs that would otherwise be applicable;

(2) shall release any liens imposed;

(3) shall not seek civil or criminal prosecution against any individual or entity; and

(4) shall not issue, or, if issued, shall withdraw, an assessment, a demand notice, or a warrant for payment under IC 6-8.1-5-1, IC 6-8.1-5-3, IC 6-8.1-8-2, or another law against any individual or entity;

for listed taxes due from the taxpayer for the tax period for which amnesty has been granted to the taxpayer. Amnesty granted under subsection (c) is binding on the state and its agents. However, failure to pay to the department all listed taxes due for a tax period invalidates any amnesty granted under subsection (c) for that tax period. The department shall conduct an assessment of the impact of the tax amnesty program on tax collections and an analysis of the costs of administering the tax amnesty program. As soon as practicable after the end of the tax amnesty period, the department shall submit a copy of the assessment and analysis to the legislative council in an electronic format under IC 5-14-6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program.

(e) For purposes of subsection (c), a liability for a listed tax is due and payable if:

(1) the department has issued:

(A) an assessment of the listed tax under IC 6-8.1-5-1;

(B) a demand for payment under IC 6-8.1-5-3; or

(C) a demand notice for payment of the listed tax under IC 6-8.1-8-2;

(2) the taxpayer has filed a return or an amended return in which the taxpayer has reported a liability for the listed tax; or

(3) the taxpayer has filed a written statement of liability for the listed tax in a form that is satisfactory to the department.

(f) The department may waive interest and penalties if the general assembly enacts a change in a listed tax for a tax period that increases a taxpayer's tax liability for that listed tax after the due date for that listed tax and tax period. However, such a waiver shall apply only to the extent of the increase in tax liability and only for a period not exceeding sixty (60) days after the change is enacted. The department may adopt rules under IC 4-22-2 or issue guidelines to carry out this subsection.

As added by P.L.332-1989(ss), SEC.27. Amended by P.L.28-1997, SEC.25; P.L.98-2004, SEC.72; P.L.236-2005, SEC.1; P.L.213-2015, SEC.91; P.L.214-2018(ss), SEC.13; P.L.146-2020, SEC.38; P.L.93-2024, SEC.58; P.L.1-2025, SEC.102; P.L.213-2025, SEC.92; P.L.128-2026, SEC.69.
Ind. Code § 6-9-6-6 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-6
Tax on lodgings; collection
Status: in_force

Sec. 6. (a) In any county to which this chapter applies, there is levied a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings or accommodations in any commercial hotel, motel, boat motel, inn, tourist camp, or tourist cabin, except state camping facilities, located in the county. The tax shall be imposed at a rate of five percent (5%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on those persons by IC 6-2.5.

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

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

(d) If the tax is paid to the department of state revenue, all amounts received by the state department of revenue from the tax during a month shall be paid to the county treasurer on or before the last day of the next succeeding month. All amounts received from the tax shall be paid by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

(e) The tax imposed under subsection (a) does not apply to the renting or furnishing of rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more.

As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1979, P.L.82, SEC.6; Acts 1982, P.L.1, SEC.13; P.L.56-1984, SEC.1; P.L.108-1987, SEC.7; P.L.67-1997, SEC.7; P.L.175-2018, SEC.6; P.L.9-2024, SEC.223.
Ind. Code § 6-8.1-10-13 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-13
Civil penalties for violations
Status: in_force

Sec. 13. (a) A person that:

(1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and

(2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4;

is subject to a civil penalty of five hundred dollars ($500) for the first violation and one thousand dollars ($1,000) for each subsequent violation.

(b) A person that:

(1) is required to obtain a permit, a license plate, a cab card, or other credential issued by the registration center established under IC 6-8.1-4-4; and

(2) operates without obtaining a permit, license plate, cab card, or other credential required under IC 6-8.1-4-4 or operates with an expired permit, license plate, cab card, or other credential required under IC 6-8.1-4-4;

is subject to a civil penalty of five thousand dollars ($5,000) for each violation.

(c) A civil penalty imposed under this section:

(1) shall be deposited in the motor carrier regulation fund established by IC 8-2.1-23-1; and

(2) is in addition to any fines levied by a court.

As added by P.L.176-2006, SEC.7. Amended by P.L.218-2017, SEC.59.
Ind. Code § 6-3.5-11-0.5 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-0.5
Ordinance amendments; application; liability
Status: in_force

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020.

(b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.

(c) The bureau of motor vehicles shall apply an ordinance subject to this section as if the ordinance is in compliance with this chapter concerning vehicle type or weight class for purposes of determining vehicles that are subject to the wheel tax.

(d) The bureau of motor vehicles is not liable to an adopting municipality or any taxpayer for actions taken under this section.

As added by P.L.178-2019, SEC.19.
Ind. Code § 6-8.1-9.7-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-2
"Federal official"
Status: in_force

Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that:

(1) is charged with the collection of nontax liabilities payable to the federal government; and

(2) has the authority to make offsets under an offset agreement.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-8.1-10-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 10 / Section 6-8.1-10-7
Maximum and minimum penalties
Status: in_force

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assessed under those sections is five dollars ($5).

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.383-1987(ss), SEC.2; P.L.1-1991, SEC.72; P.L.71-1993, SEC.27.
Ind. Code § 6-6-5-7.7 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-7.7
Tax credit or refund claims; inspection of records; improperly allowed claims
Status: in_force

Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person.

(b) The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, was properly allowed against the vehicle excise tax imposed on a vehicle owned by the person.

(c) If the bureau determines that a credit or refund, or both, was improperly allowed for a particular vehicle, the person that claimed the credit or refund, or both, shall pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by the bureau.

As added by P.L.335-1989(ss), SEC.13. Amended by P.L.198-2016, SEC.34; P.L.256-2017, SEC.35.
Ind. Code § 6-3.5-4-8 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-8
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.4. Repealed by P.L.149-2015, SEC.2.
Ind. Code § 6-6-5.5-0.5 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-0.5
Application
Status: in_force

Sec. 0.5. This chapter does not apply to the following:

(1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9.

(2) Vehicles owned or otherwise held as inventory by a person licensed under IC 9-32.

As added by P.L.256-2017, SEC.66.
Ind. Code § 6-1.1-1-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-8
"General assessment provisions of this article"
Status: in_force

Sec. 8. "General assessment provisions of this article" means the law contained in:

(1) chapters 3, 4, 5, 9, 11, 13, 14, 15, 16, 28, 31, and 35 of this article;

(2) sections 4, 6, 7, 8, 11, 12, and 13 of chapter 30 of this article;

(3) sections 1 through 7, inclusive, of chapter 36 of this article; and

(4) sections 2, 3, 7, 8, 9, 10.7, 11, 12, and 13 of chapter 37 of this article.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.67-2006, SEC.1.
Ind. Code § 6-1.1-12-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-26
Solar energy heating or cooling system
Status: in_force

Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which is equipped with a solar energy heating or cooling system may have deducted annually from the assessed value of the real property or mobile home an amount which is equal to the out-of-pocket expenditures by the owner (or a previous owner) of the real property or mobile home for:

(1) the components; and

(2) the labor involved in installing the components;

that are unique to the system and that are needed to collect, store, or distribute solar energy.

(b) The tangible property to which subsection (a) applies includes a solar thermal air system and any solar energy heating or cooling system used for:

(1) domestic hot water or space heat, or both, including pool heating; or

(2) preheating for an industrial process.

(c) Subsection (a) does not apply to tangible property that would not be subject to assessment and taxation under this article if this section did not apply.

(d) For purposes of subsection (a), proof of out-of-pocket expenditures may be demonstrated by invoices or other evidence of a purchase and installation, as determined under rules or guidelines prescribed by the department of local government finance.

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

(f) This section expires January 1, 2027.

[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.1; Acts 1979, P.L.56, SEC.1; P.L.90-2002, SEC.114; P.L.113-2010, SEC.25; P.L.68-2025, SEC.34.
Ind. Code § 6-1.1-35.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.2 / Section 6-1.1-35.2-1
Repealed
Status: repealed

As added by P.L.24-1986, SEC.30. Amended by P.L.6-1997, SEC.115; P.L.90-2002, SEC.252; P.L.88-2005, SEC.13. Repealed by P.L.146-2008, SEC.802.
Ind. Code § 6-3.1-37.2-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-17
Expiration; carryforward after expiration
Status: in_force

Sec. 17. This chapter expires December 31, 2027. The expiration of this chapter on December 31, 2027, does not affect a taxpayer's ability to carry forward the amount of any unused credit awarded before the expiration of this chapter.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-1.5-1-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 1 / Section 6-1.5-1-2
"Major political party"
Status: in_force

Sec. 2. "Major political party" has the meaning set forth in IC 3-5-2.1-62.

As added by P.L.198-2001, SEC.95. Amended by P.L.186-2025, SEC.64.
Ind. Code § 6-3.1-26-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-6
"New employee"
Status: in_force

Sec. 6. As used in this chapter, "new employee" has the meaning set forth in IC 6-3.1-13-6.

As added by P.L.224-2003, SEC.197.
Ind. Code § 6-8.1-18-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-5
Payroll service provider; required contract provisions; third party payroll services
Status: in_force

Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client's employer withholding taxes when due, and the failure is caused by an error or omission of the payroll service provider and not by the business client, the payroll service provider shall be required to reimburse the business client for the business client's payment of any penalties or interest assessed by the department as a result of the failure.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-3.1-38.3-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-1
"Pass through entity"
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 trust;

(4) an estate;

(5) a limited liability company; or

(6) a limited liability partnership.

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-3.1-30.5-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 30.5 / Section 6-3.1-30.5-10
Pass through entities
Status: in_force

Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, 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.182-2009(ss), SEC.205.
Ind. Code § 6-4.1-8-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-2
Transfers prohibited until tax paid; limited transfers
Status: reserved

Sec. 2. (a) The personal representative of a decedent's estate or the trustee of property transferred by the decedent may not transfer or deliver property to a transferee unless the inheritance tax imposed with respect to the transfer has been paid.

(b) If money is transferred by the decedent to a transferee for a limited period of time, the personal representative or trustee shall retain the total inheritance tax imposed on all the interests in the money.

(c) If property other than money is transferred by the decedent to a transferee for a limited period of time, the transferees of the interests in the property shall pay to the personal representative or trustee the inheritance tax imposed on the interests. The personal representative or trustee shall apply to the department of state revenue for a determination of the amount which each transferee is required to pay under this subsection.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.36.
Ind. Code § 6-1.1-4-13.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-13.5
Repealed
Status: repealed

As added by Acts 1981, P.L.64, SEC.1. Amended by P.L.12-1992, SEC.16. Repealed by P.L.84-1995, SEC.6.
Ind. Code § 6-1.1-12.1-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-14
Local government authority to impose fee with consent of property owner; fee amount; distribution
Status: in_force

Sec. 14. (a) This section does not apply to:

(1) a deduction under section 3 of this chapter for property located in a residentially distressed area; or

(2) any other deduction under section 3 or 4.5 of this chapter for which a statement of benefits was approved before July 1, 2004.

(b) A property owner that receives a deduction under section 3, 4.5, or 4.8 of this chapter is subject to this section only if the designating body, with the consent of the property owner, incorporates this section, including the percentage to be applied by the county auditor for purposes of STEP TWO of subsection (c), into its initial approval of the property owner's statement of benefits and deduction at the time of that approval.

(c) During each year in which a property owner's property tax liability is reduced by a deduction applied under this chapter, the property owner shall pay to the county treasurer a fee in an amount determined by the county auditor. The county auditor shall determine the amount of the fee to be paid by the property owner according to the following formula:

STEP ONE: Determine the additional amount of property taxes that would have been paid by the property owner during the year if the deduction had not been in effect.

STEP TWO: Multiply the amount determined under STEP ONE by the percentage determined by the designating body under subsection (b), which may not exceed fifteen percent (15%). The percentage determined by the designating body remains in effect throughout the term of the deduction and may not be changed.

STEP THREE: Determine the lesser of the STEP TWO product or one hundred thousand dollars ($100,000).

(d) Fees collected under this section must be distributed to one (1) or more public or nonprofit entities established to promote economic development within the corporate limits of the city, town, or county served by the designating body. The designating body shall notify the county auditor of the entities that are to receive distributions under this section and the relative proportions of those distributions. The county auditor shall distribute fees collected under this section in accordance with the designating body's instructions.

(e) If the designating body determines that a property owner has not paid a fee imposed under this section, the designating body may adopt a resolution terminating the property owner's deduction under section 3, 4.5, or 4.8 of this chapter. If the designating body adopts such a resolution, the deduction does not apply to the next installment of property taxes owed by the property owner or to any subsequent installment of property taxes.

As added by P.L.81-2004, SEC.57. Amended by P.L.193-2005, SEC.7; P.L.154-2006, SEC.36.
Ind. Code § 6-6-14-3 — Indiana Code / Title 6 / Article 6 / Chapter 14 / Section 6-6-14-3
"Special fuel"
Status: in_force

Sec. 3. As used in this chapter, "special fuel" has the meaning set forth in IC 6-6-2.5-22.

As added by P.L.212-2014, SEC.9.
Ind. Code § 6-2.5-5-5.1 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-5.1
Exemption; acquisition for direct consumption in direct production; industrial processing service; direct application of fertilizers; direct harvesting of agricultural commodities
Status: in_force

Sec. 5.1. (a) As used in this section, "tangible personal property" includes electricity, gas, water, and steam.

(b) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring the property acquires it for direct consumption as a material to be consumed in the direct production of other tangible personal property in the person's business of manufacturing, mining, production, processing, repairing, recycling (as defined in section 45.8 of this chapter), refining, oil extraction, mineral extraction, irrigation, agriculture, floriculture, arboriculture, or horticulture. This exemption includes transactions involving acquisitions of tangible personal property used in commercial printing.

(c) Transactions involving tangible personal property are exempt from the state gross retail tax if the person acquiring that property:

(1) acquires it for the person's direct consumption as a material to be consumed in an industrial processing service; and

(2) is an industrial processor.

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

(1) acquires it for the person's direct consumption as a material to be consumed in:

(A) the direct application of fertilizers, pesticides, fungicides, seeds, and other tangible personal property; or

(B) the direct extraction, harvesting, or processing of agricultural commodities;

for consideration; and

(2) is occupationally engaged in providing the services described in subdivision (1) on property that is:

(A) owned or rented by another person occupationally engaged in agricultural production; and

(B) used for agricultural production.

(e) Transactions involving electricity, gas, water, and steam delivered through a single meter provided by a public utility are exempt if the electrical energy, natural or artificial gas, water, steam, or steam heat is consumed for a purpose exempted pursuant to this section and the electricity, gas, water, or steam is predominately used by the purchaser for one (1) or more of the purposes exempted by this section.

(f) A retail merchant that receives seventy-five percent (75%) or more of its receipts from the sale of prepared food as defined in section 20(c)(4), 20(c)(5), and 20(c)(6) of this chapter, including bakery items, may elect to claim an exemption equal to fifty percent (50%) of the gross retail tax imposed on transactions involving electricity purchased by the retail merchant that is derived through a single meter. The election must be submitted on forms provided by the department. Upon acceptance of the election, the department shall issue a partial exemption certificate to the utility and any third party suppliers, if applicable. The election may also be submitted with a claim for refund. The election is irrevocable for any period for which the partial exemption has already been claimed. The election can be withdrawn on a prospective basis.

As added by Acts 1981, P.L.63, SEC.6. Amended by P.L.23-1986, SEC.2; P.L.78-1989, SEC.5; P.L.192-2002(ss), SEC.51; P.L.172-2011, SEC.50; P.L.137-2012, SEC.47; P.L.242-2015, SEC.7; P.L.239-2017, SEC.7; P.L.137-2022, SEC.21; P.L.118-2024, SEC.5.
Ind. Code § 6-3-2.1-1 — Indiana Code / Title 6 / Article 3 / Chapter 2.1 / Section 6-3-2.1-1
Applicability
Status: in_force

Sec. 1. This chapter applies to taxable years beginning after December 31, 2021.

As added by P.L.1-2023, SEC.5.
Ind. Code § 6-3.6-10-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-3-b
Issuance of bonds for economic development projects; minimum tax rate; procedures; covenant by the general assembly
Status: in_force

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

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

Sec. 3. (a) The fiscal body of a county, city, or town may issue bonds payable from revenue under IC 6-3.6-6. The bonds must be for economic development projects.

(b) The fiscal body of a county, city, or town may issue bonds payable from revenue described in section 2 of this chapter for any capital project for which the fiscal body is authorized to issue general obligation bonds. The bonds issued under this section may be payable from the tax if the county option income tax (IC 6-3.5-6 repealed), the county adjusted gross income tax (IC 6-3.5-1.1 repealed), or a tax under IC 6-3.6-6 is also in effect in the county at the time the bonds are issued.

(c) If there are bonds outstanding that have been issued under this section, or leases in effect under section 4 of this chapter, the adopting body may not reduce the tax imposed under IC 6-3.6-6, or an allocation under IC 6-3.6-6, or general purpose revenue pledged to repay bonds, as appropriate, below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service on the bonds to their final maturity, plus the highest annual lease payments, unless:

(1) the body that imposed a tax under IC 6-3.6-6; or

(2) any city, town, or county;

pledges all or a part of its general purpose revenue for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments.

(d) For purposes of subsection (c), the determination of a tax rate sufficient to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments must be based on an average of the immediately preceding three (3) years tax collections, if the tax has been imposed for the last preceding three (3) years. If the tax has not been imposed for the last preceding three (3) years, the body that imposed the tax may not reduce the rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service, plus the highest annual lease payments, based upon a study by a qualified public accountant or financial advisor.

(e) IC 6-1.1-20 does not apply to the issuance of bonds under this section.

(f) Bonds issued under this section may be sold at a public sale in accordance with IC 5-1-11 or may be sold at a negotiated sale.

(g) After a sale of bonds under this section, the county auditor shall prepare a debt service schedule for the bonds.

(h) The general assembly covenants that it will not repeal or amend this article in a manner that would adversely affect owners of outstanding bonds issued, or payment of any lease rentals due, under this section.

As added by P.L.243-2015, SEC.10. Amended by P.L.68-2025, SEC.175.
Ind. Code § 6-1.1-42-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-12
Designation of brownfield revitalization zone
Status: in_force

Sec. 12. (a) The designating body shall determine whether an area should be designated a brownfield revitalization zone.

(b) A designating body may designate an area as a brownfield revitalization zone only if the following findings are made in the affirmative:

(1) The applicant:

(A) has never had an ownership interest in an entity that contributed; and

(B) has not contributed;

a contaminant (as defined in IC 13-11-2-42) that is the subject of the voluntary remediation, as determined under the written standards adopted by the department of environmental management.

(2) The area described in section 8 of this chapter qualifies as a brownfield, as determined under the written standards adopted by the department of environmental management.

(3) The area described in section 8 of this chapter is substantially under-utilized or nonproductive without remediation.

(4) The applicant can successfully obtain a certificate of completion of a voluntary remediation for the area described in section 8 of this chapter under IC 13-25-5-16.

(5) The estimate of the value of the remediation and redevelopment is reasonable for projects of that nature.

(6) The estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described remediation and redevelopment.

(7) The estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed described remediation and redevelopment.

(8) Any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed described remediation and redevelopment.

(9) The totality of benefits is sufficient to justify the establishment of a zone.

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.3.
Ind. Code § 6-2.5-1-15.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-15.7
"Diaper"
Status: in_force

Sec. 15.7. "Diaper" means an absorbent garment worn by humans who are incapable of, or have difficulty, controlling their bladder or bowel movements.

As added by P.L.180-2022(ss), SEC.5.
Ind. Code § 6-3.5-4-6 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-6
Adopted ordinance; letter approving transportation asset management plan; transmittal of copies
Status: in_force

Sec. 6. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rate or amount of the surtax, the adopting entity shall send a copy of the ordinance, and, if applicable, a copy of the letter from the Indiana department of transportation approving the adopting entity's transportation asset management plan, to the bureau of motor vehicles on or before September 1, to be effective January 1 of the following calendar year.

(b) An adopting entity shall submit all copies under subsection (a) in a manner prescribed by the bureau of motor vehicles.

(c) To be eligible for a distribution under IC 8-23-30-2(k), an adopting entity must provide the bureau of motor vehicles with a copy of the adopting entity's approved transportation asset management plan not later than:

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

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

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.255-1996, SEC.3; P.L.205-2013, SEC.91; P.L.218-2017, SEC.15; P.L.178-2019, SEC.6; P.L.147-2026, SEC.3.
Ind. Code § 6-8.1-3-15 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-15
Report; uncollectible delinquent tax liabilities
Status: in_force

Sec. 15. Before February 1 of each year, the department shall submit to the general assembly the age and amount of delinquent tax liabilities that the department determines to be uncollectible.

As added by P.L.6-1987, SEC.10.
Ind. Code § 6-5.5-5-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 5 / Section 6-5.5-5-2
Members of unitary group; combined returns
Status: in_force

Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if some of the members would not otherwise be subject to taxation under this article. The department may require a member of a unitary group to provide any information that is needed by the department to determine the unitary group's apportioned income under this article. However, income of corporations or other entities organized in foreign countries, except a foreign bank (or its subsidiary) that transacts business in the United States, shall not be included in the combined return. In calculating adjusted gross income, the taxpayer shall eliminate all income and deductions from transactions between entities that are included in the combined return. In addition, in computing receipts for the apportionment factor under IC 6-5.5-2-4(2), the taxpayer shall eliminate receipts between unitary group members included in the combined return.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.31; P.L.1-2023, SEC.18.
Ind. Code § 6-1.1-19-4.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-4.6
Repealed
Status: repealed

As added by P.L.2-1996, SEC.217. Amended by P.L.90-2002, SEC.181. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-6-9.7-10 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-10
Manner of imposition, payment, and collection; filing of returns
Status: in_force

Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:

(1) all locations in the county containing a consolidated city where the retail merchant collected county supplemental auto rental excise taxes; and

(2) the amount of auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the county supplemental auto rental excise tax may be a separate return, combined with the return filed for the payment of the auto rental excise tax under IC 6-6-9, or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department.

As added by P.L.256-1997(ss), SEC.1.