Ind. Code § 6-6-4.1-4.7 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-4.7
Certification for proportional use credit
Status: in_force

Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999.

(b) A carrier must be certified by the department in order to qualify for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal).

(c) A carrier must apply to the department for certification before April 1 of the first calendar year for which the proportional use credit will be claimed. An application for certification must be in writing upon forms prescribed by the department and must be signed and verified by the carrier. The department must include on all application forms suitable spaces for a listing of the following:

(1) The carrier's federal Social Security number or federal tax identification number.

(2) The address of the carrier's principal place of business.

(3) A description of each of the carrier's vehicles that has a common fuel supply reservoir for both locomotion on a public highway and a commercial purpose.

(4) The vehicle identification number for each vehicle described in subdivision (3).

(d) The department may certify that a carrier is qualified to claim a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) only upon payment by the carrier to the department of a one (1) time fee of seven dollars ($7). The carrier must pay the fee at the time the application for certification is submitted to the department. The department shall deposit the fee in the motor carrier regulation fund established by IC 8-2.1-23-1.

(e) A carrier must notify the department, on forms prescribed by the department, of any change of address by the carrier. The carrier must provide the notice not more than ten (10) days after the change of address. The department may revoke or suspend the certification of a carrier that fails to comply with this subsection.

(f) All certificates issued under this section are personal and may not be transferred.

(g) The department may require a carrier that has been issued a certificate under this section to submit additional information from time to time at reasonable intervals, as determined by the department.

(h) The department may adopt rules under IC 4-22-2 to carry out this section.

As added by P.L.222-1999, SEC.5. Amended by P.L.218-2017, SEC.49; P.L.185-2018, SEC.10.
Ind. Code § 6-2.5-5-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-4
Property for use in producing machinery, tools, or equipment
Status: in_force

Sec. 4. Transactions involving tangible personal property, including material handling equipment purchased for the purpose of transporting materials into activities described in this section from an onsite location, are exempt from the state gross retail tax if the person acquiring the property acquires it for the person's direct use in the direct production of the machinery, tools, or equipment described in section 2 or 3 of this chapter.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.250-2015, SEC.11; P.L.239-2017, SEC.6.
Ind. Code § 6-8.1-1-4.7 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-4.7
"Taxes held in trust"
Status: in_force

Sec. 4.7. "Taxes held in trust" means a listed tax:

(1) that is collected or received by a taxpayer from the taxpayer's customer;

(2) withheld by the taxpayer for amounts paid or credited to an individual or other entity pursuant to IC 6-3 or IC 6-5.5; or

(3) held in trust or as an agent of the state under the applicable listed tax;

which upon receipt or accrual becomes property of the state. The term includes, but is not limited to, the following listed taxes: the state gross retail and use taxes (IC 6-2.5); withholding for the adjusted gross income tax (IC 6-3); withholding for the local income tax (IC 6-3.6); withholding for the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the auto rental excise tax (IC 6-6-9); the aviation fuel excise tax (IC 6-6-13); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the electronic cigarette tax (IC 6-7-4); the various innkeeper's taxes (IC 6-9); and the various food and beverage taxes (IC 6-9).

As added by P.L.128-2026, SEC.66.
Ind. Code § 6-9-45.5-12 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-12
Transfer
Status: reserved

Sec. 12. The amounts received from a tax imposed under this chapter shall be transferred monthly by the state comptroller to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11.

As added by P.L.255-2015, SEC.61. Amended by P.L.44-2017, SEC.1; P.L.9-2024, SEC.256.
Ind. Code § 6-1.1-46-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-7
List of properties eligible for the deduction
Status: in_force

Sec. 7. (a) This section applies if an ordinance adopted under section 2 of this chapter is in effect in a county.

(b) Each year in a county's deduction allowance period, for each report received from a land bank under section 6 of this chapter, the county auditor shall prepare a list of those properties described in the report that, on January 1 of the year, continued to be owned by the person to whom the real property was transferred by the land bank.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-8.1-9.5-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-5
Notice by claimant agency of intent to have refund set off
Status: in_force

Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), must within fifteen (15) days of the receipt of the notice of a tax refund send written notice to the debtor and the department of its intent to have the tax refund set off. This notice must clearly set forth the basis for the claim to the debt and set off.

(b) An agreement described in section 3.5(d) of this chapter may provide that the clearinghouse is responsible for sending written notice to the debtor described in subsection (a) on behalf of a claimant agency described in section 1(1)(B) of this chapter.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.117-2018, SEC.9.
Ind. Code § 6-9-50-6 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-1.1-15-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-1
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.70, SEC.1; P.L.74-1987, SEC.10; P.L.41-1993, SEC.11; P.L.6-1997, SEC.71; P.L.198-2001, SEC.41; P.L.178-2002, SEC.18; P.L.1-2004, SEC.13 and P.L.23-2004, SEC.14; P.L.199-2005, SEC.6; P.L.162-2006, SEC.2; P.L.219-2007, SEC.38; P.L.1-2008, SEC.1; P.L.146-2008, SEC.137; P.L.136-2009, SEC.5; P.L.182-2009(ss), SEC.111; P.L.172-2011, SEC.30; P.L.146-2012, SEC.4; P.L.257-2013, SEC.6; P.L.148-2015, SEC.15; P.L.249-2015, SEC.12; P.L.248-2015, SEC.1; P.L.149-2016, SEC.21. Repealed by P.L.232-2017, SEC.9.
Ind. Code § 6-7-4-7 — Indiana Code / Title 6 / Article 7 / Chapter 4 / Section 6-7-4-7
"Retail dealer"
Status: in_force

Sec. 7. As used in this chapter, "retail dealer" means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers.

As added by P.L.165-2021, SEC.119.
Ind. Code § 6-9-7-3 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-3
Powers and duties of commission
Status: in_force

Sec. 3. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements, including contracts and agreements not to exceed ten (10) years;

(4) make rules and regulations 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 any nonprofit corporations or political subdivisions;

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from any available funds of the commission under section 7 of this chapter for the purpose of promotion and encouragement in the county of conventions, trade shows, visitors, or special events; and

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

(b) A majority of the commission constitutes a quorum for the transaction of business, and the concurrence of a majority of those present is necessary to authorize any action. However, the commission shall not transact any business without first giving written notice to the director of the county parks and recreation board at least forty-eight (48) hours in advance of the convening of a meeting at which business is to be transacted.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.1; P.L.85-1993, SEC.2; P.L.96-2008, SEC.1.
Ind. Code § 6-6-9.5-11 — Indiana Code / Title 6 / Article 6 / Chapter 9.5 / Section 6-6-9.5-11
Distribution
Status: in_force

Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the state comptroller.

As added by P.L.214-2005, SEC.22. Amended by P.L.9-2024, SEC.210.
Ind. Code § 6-9-21-2 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-2
Definitions
Status: in_force

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

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-1.1-6.8-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-5
Grazing land
Status: in_force

Sec. 5. A parcel of land may not be classified as cemetery land if it is grazed by a domestic animal.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-37-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-16
Authorization for a county to waive interest and penalties added to certain delinquent property tax assessments incurred before January 1, 2023
Status: in_force

Sec. 16. (a) The fiscal body of a county may, before November 1, 2023, adopt an ordinance to have this section apply throughout the county. If the fiscal body of a county adopts an ordinance under this subsection, the ordinance applies after October 31, 2023, and before November 1, 2024. The fiscal body shall deliver a copy of the ordinance to the county treasurer and the county auditor.

(b) Subject to subsection (d), the county treasurer of a county to which this section applies shall waive all interest and penalties added before January 1, 2023, to a delinquent property tax installment or special assessment on a tract or an item of real property if:

(1) all of the delinquent taxes and special assessments on the tract or item of real property were first due and payable before January 1, 2023; and

(2) before November 1, 2024, the taxpayer has paid:

(A) all of the delinquent taxes and special assessments described in subdivision (1); and

(B) all of the taxes and special assessments that are first due and payable on the tract or item of real property after December 31, 2022, and before November 1, 2024 (and any interest and penalties on these taxes and special assessments).

(c) Subject to subsection (d), the county treasurer of a county to which this section applies shall waive interest and penalties as provided in subsection (b) if the conditions of subsection (b) are satisfied, notwithstanding any payment arrangement entered into by the county treasurer and the taxpayer under IC 6-1.1-24-1.2 or under any other law.

(d) This section shall not apply to interest and penalties added to delinquent property tax installments or special assessments on a tract or item of real property that was purchased or sold in any prior tax sale.

As added by P.L.236-2023, SEC.61.
Ind. Code § 6-9-14-4 — Indiana Code / Title 6 / Article 9 / Chapter 14 / Section 6-9-14-4
Payment of expenses; budget; expenditures
Status: in_force

Sec. 4. All expenses of the commission shall be paid from the fund required by section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapter and shall submit it to the county council for its review and approval. No expenditure shall be made unless it is pursuant to an appropriation made by the county council in the manner provided by law.

As added by Acts 1981, P.L.100, SEC.1.
Ind. Code § 6-1.1-6.7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-3
Requirements for classification as filter strip
Status: in_force

Sec. 3. (a) A parcel of land may be classified as a filter strip if the parcel of land meets all of the following requirements:

(1) The parcel of land is adjacent to an:

(A) open water course such as a ditch, creek, or river; or

(B) open body of water such as a wetland or lake.

(2) The parcel of land is at least twenty (20) feet wide but not more than seventy-five (75) feet wide.

(3) The parcel of land does not contain a dwelling or other usable building.

(4) The parcel of land is not used for livestock grazing.

(5) No part of the parcel of land lies within a licensed shooting preserve.

(6) The landowner enters into an agreement with the:

(A) drainage board of jurisdiction along regulated drains; and

(B) county surveyor along nonregulated drains;

with concurrence of the local soil and water conservation district offices.

(b) A filter strip that exists on July 1, 1991, may qualify for classification if:

(1) the parcel meets the requirements of subsection (a); and

(2) the parcel is vegetated with a herbaceous vegetation that meets the seeding specifications of filter strips created after July 1, 1991, as determined by the county surveyor in concurrence with the local soil and water conservation district in which the parcel is located.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-9-74-7 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-7
Powers of commission
Status: in_force

Sec. 7. (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; and

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

(b) In addition to the powers of the commission under subsection (a), and subject to adoption of a resolution by the county fiscal body under section 8 of this chapter, the commission may enter into an agreement under which amounts deposited in, or to be deposited in, the fund established under section 5(a) of this chapter are pledged toward the payment of obligations (including bonds and leases) issued or entered into by any political subdivision located in the county to finance the construction, acquisition, enlargement, and equipping of a sports and recreation facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county.

(c) All expenses of the commission shall be paid from the fund established under section 5 of this chapter or from money transferred from that fund to the commission's treasurer under section 5(b) of this chapter. The commission shall annually prepare a budget and submit it to the county fiscal body for its review and approval. Except for payments made under an agreement that is authorized in a resolution adopted by the county fiscal body under section 8 of this chapter, 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.230-2025, SEC.123.
Ind. Code § 6-3-1-12 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-12
"Resident"
Status: in_force

Sec. 12. The term "resident" includes (a) any individual who was domiciled in this state during the taxable year, or (b) any individual who maintains a permanent place of residence in this state and spends more than one hundred eighty-three (183) days of the taxable year within this state, or (c) any estate of a deceased person defined in (a) or (b), or (d) any trust which has a situs within this state.

Formerly: Acts 1963(ss), c.32, s.112.
Ind. Code § 6-3-1-33 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-33
"Bonus depreciation"
Status: in_force

Sec. 33. As used in this article, "bonus depreciation" means an amount equal to that part of any depreciation allowance allowed in computing the taxpayer's federal adjusted gross income or federal taxable income that is attributable to the additional first-year special depreciation allowance (bonus depreciation) for qualified property allowed under Section 168(k) of the Internal Revenue Code, including the special depreciation allowance for 50-percent bonus depreciation property. For taxable years beginning after December 31, 2017, the term does not include any amount of additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code in the amount of adjusted gross income realized on the exchange of property that otherwise would have been deferred under Section 1031 of the Internal Revenue Code in effect on January 1, 2017, if:

(1) the exchange would have been eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code in effect on January 1, 2017;

(2) the exchange is not eligible for nonrecognition of gain or loss under Section 1031 of the Internal Revenue Code; and

(3) the taxpayer claimed a deduction for the additional first-year special depreciation allowance under Section 168(k) of the Internal Revenue Code with regard to the acquired property.

For purposes of this section, if the taxpayer elected to claim a deduction under Section 179 of the Internal Revenue Code with regard to an item of acquired property, the adjusted gross income realized on the exchange must be reduced (but not below zero dollars ($0)) by the amount of the deduction under Section 179 of the Internal Revenue Code elected to be claimed on the acquired property.

As added by P.L.105-2003, SEC.3. Amended by P.L.246-2005, SEC.71; P.L.234-2019, SEC.9.
Ind. Code § 6-5.5-1-6 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-6
"Corporation"
Status: in_force

Sec. 6. "Corporation" means an entity that is:

(1) a corporation (as defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax purposes, including an entity taxed as a corporation under the Internal Revenue Code; and

(2) organized under the laws of the United States, this state, any other taxing jurisdiction, or a foreign government.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.16.
Ind. Code § 6-1.1-10.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-8
Repeal or amendment of exemption ordinance
Status: in_force

Sec. 8. A county fiscal body may repeal or amend an exemption ordinance.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-1.1-39-1.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-1.6
"Qualified industrial development project"
Status: in_force

Sec. 1.6. As used in this chapter, "qualified industrial development project" means an economic development project (as defined in IC 5-1.2-2) that has a cost of the project (as defined in IC 5-1.2-2) greater than one hundred million dollars ($100,000,000).

As added by P.L.24-1987, SEC.12. Amended by P.L.189-2018, SEC.58.
Ind. Code § 6-9-37-2 — Indiana Code / Title 6 / Article 9 / Chapter 37 / Section 6-9-37-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

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

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

As added by P.L.214-2005, SEC.46.
Ind. Code § 6-3.1-18-4.3 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-4.3
"Person"
Status: in_force

Sec. 4.3. As used in this chapter, "person" means any individual subject to Indiana adjusted gross income tax.

As added by P.L.124-2024, SEC.23.
Ind. Code § 6-6-2.5-11 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-11
Repealed
Status: repealed

As added by P.L.277-1993(ss), SEC.44. Repealed by P.L.210-2005, SEC.76.
Ind. Code § 6-9-54-6 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-6
Collection of tax; returns
Status: in_force

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

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-4.1-4-9 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-9
Filing fee prohibited
Status: in_force

Sec. 9. A person may not be required to pay a fee to file an inheritance tax return.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.11.
Ind. Code § 6-1.1-24-5.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.6
Repealed
Status: repealed

As added by P.L.124-1998, SEC.3. Amended by P.L.1-1999, SEC.10. Repealed by P.L.1-2002, SEC.172.
Ind. Code § 6-1.1-39-1.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-1.5
"Industrial development program"
Status: in_force

Sec. 1.5. As used in this chapter, "industrial development program" has the meaning set forth in IC 5-28-9-3.

As added by P.L.24-1987, SEC.11. Amended by P.L.4-2005, SEC.43.
Ind. Code § 6-3.1-38.1-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-12
Carry over of excess tax credit
Status: in_force

Sec. 12. (a) If the credit provided by this chapter exceeds a taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried over to succeeding taxable years and used as a credit against the tax otherwise due and payable by the taxpayer under IC 6-3 during those taxable years. Each time that the credit is carried over to a succeeding taxable year, the credit is to be reduced by the amount that was used as a credit during the immediately preceding taxable year. The credit provided by this chapter may be carried forward and applied to succeeding taxable years for five (5) taxable years following the unused credit year.

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

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-3.6-3-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-10
Local income tax council; may not adopt more than one ordinance in a year
Status: in_force

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

Sec. 10. (a) This section applies to a county in which the county adopting body is a local income tax council.

(b) A local income tax council may pass only one (1) ordinance adopting, increasing, decreasing, or rescinding a tax in one (1) year. Once the ordinance has been passed, the county auditor shall:

(1) cease distributing those types of proposed ordinances for the rest of the year; and

(2) withdraw from the membership any other of those types of proposed ordinances.

Any votes subsequently received by the county auditor on those types of proposed ordinances during that same year are void.

(c) The local income tax council may not vote on, nor may the county auditor distribute to the members of the local income tax council, any proposed ordinance during a year, if previously during that same year the county auditor received and distributed to the members of the local income tax council a proposed ordinance whose passage would have substantially the same effect.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-12.4-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.4 / Section 6-1.1-12.4-11
Taxes not due while appeal pending
Status: in_force

Sec. 11. If an appeal under section 10 of this chapter is pending, the taxes resulting from the termination of the deduction are not due until after the appeal is finally adjudicated and the termination of the deduction is finally determined.

As added by P.L.193-2005, SEC.8.
Ind. Code § 6-9-31-2 — Indiana Code / Title 6 / Article 9 / Chapter 31 / Section 6-9-31-2
Adoption of ordinances to impose supplemental tax; imposition, payment, and collection of tax
Status: in_force

Sec. 2. (a) After January 1, but before June 1, the city-county council may adopt an ordinance to impose a supplemental tax, known as the capital improvement board revenue replacement supplemental tax, only for the purpose of replacing revenue lost as a result of the withdrawal by the consolidated city or the capital improvement board from a contract providing another entity with the right to name a facility owned by the capital improvement board under IC 36-10-9, the county convention and recreational facilities authority under IC 36-10-9.1, or the consolidated city, in response to the entity displacing at least:

(1) four hundred (400) jobs in the consolidated city; or

(2) one thousand (1,000) jobs within the state;

to another country, if the city-county council determines the revenue must be replaced.

(b) The city-county council may adopt an ordinance to impose a supplemental tax on any one (1) or all of the following:

(1) The innkeeper's tax under IC 6-9-8.

(2) The admissions tax under IC 6-9-13.

(3) The supplemental auto rental excise tax under IC 6-6-9.7.

(c) The revenue replacement supplemental tax is in addition to the state gross retail tax and use tax imposed by IC 6-2.5. The county fiscal body may adopt an ordinance to require that the tax shall be paid monthly to the county treasurer, and in the case of the admissions tax and the supplemental auto rental excise tax, reported on forms approved by the county treasurer. If such an ordinance is adopted, the tax shall be paid to the county treasurer not more than twenty (20) days after the end of the month the tax is collected. If such an ordinance is not adopted, the tax shall be imposed, paid, and collected in exactly the same manner as the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

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

(e) 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 by separate return or combined with the return filed for the payment of the state gross retail tax as the department of state revenue may determine by rule.

(f) If the tax is paid to the department of state revenue, the amounts received from this tax shall be paid monthly by the treasurer of state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller.

As added by P.L.256-1997(ss), SEC.6. Amended by P.L.175-2018, SEC.22; P.L.9-2024, SEC.244; P.L.1-2025, SEC.108.
Ind. Code § 6-3.1-13-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-6
"New employee"
Status: in_force

Sec. 6. (a) As used in this chapter, "new employee" means a full-time employee first employed by a taxpayer in the project that is the subject of a tax credit agreement and who is employed after the taxpayer enters into the tax credit agreement.

(b) The term "new employee" does not include:

(1) an employee of the taxpayer who performs a job that was previously performed by another employee, if that job existed for at least six (6) months before hiring the new employee;

(2) an employee of the taxpayer who was previously employed in Indiana by a related member of the taxpayer and whose employment was shifted to the taxpayer after the taxpayer entered into the tax credit agreement; or

(3) a child, grandchild, parent, or spouse, other than a spouse who is legally separated from the individual, of any individual who is an employee of the taxpayer and who has a direct or an indirect ownership interest of at least five percent (5%) in the profits, capital, or value of the taxpayer (an ownership interest shall be determined in accordance with Section 1563 of the Internal Revenue Code and regulations prescribed under that Section).

(c) Notwithstanding subsection (b)(1), if a new employee performs a job that was previously performed by an employee who was:

(1) treated under the agreement as a new employee; and

(2) promoted by the taxpayer to another job;

the employee may be considered a new employee under the agreement.

(d) Notwithstanding subsection (a), the board may credit awards to an applicant that met the conditions of this chapter at the time of the applicant's location or expansion decision, if:

(1) the applicant is in receipt of a letter from the department of commerce stating an intent to enter into a credit agreement; and

(2) the letter described in subdivision (1) is issued by the department of commerce not later than March 15, 1994.

As added by P.L.41-1994, SEC.1.
Ind. Code § 6-6-1.1-1106 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1106
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-2.5-12-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-16
Sourcing of particular types of telecommunications services
Status: in_force

Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows:

(1) A sale of mobile telecommunications services, other than air to ground radiotelephone service and prepaid calling service, is sourced to the customer's place of primary use as required by the Mobile Telecommunications Sourcing Act and IC 6-8.1-15.

(2) A sale of post paid calling service is sourced to the origination point of the telecommunications signal as first identified by either:

(A) the seller's telecommunications system; or

(B) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.

(3) A sale of prepaid calling service or a sale of prepaid wireless calling service is sourced in the following manner:

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

(B) When the service 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.

(C) When clauses (A) and (B) 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.

(D) When clauses (A) through (C) 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.

(E) When clauses (A) through (D) do not apply, including the circumstance in which the seller is without sufficient information to apply the previous clauses, the location will be determined by either:

(i) the address from which tangible personal property was shipped, from which any digital good or 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); or

(ii) in the case of a sale of mobile telecommunications service that is a prepaid telecommunications service, the location associated with the mobile telephone number.

(4) A sale of a private communications service is sourced as follows:

(A) Service for a separate charge related to a customer channel termination point is sourced to each level of jurisdiction in which such customer channel termination point is located.

(B) Service where all customer termination points are located entirely within one (1) jurisdiction or level of jurisdiction is sourced in such jurisdiction in which the customer channel termination points are located.

(C) Service for segments of a channel between two (2) customer channel termination points located in different jurisdictions and which segments of channel are separately charged is sourced fifty percent (50%) in each level of jurisdiction in which the customer channel termination points are located.

(D) Service for segments of a channel located in more than one (1) jurisdiction or level of jurisdiction and which segments are not separately billed is sourced in each jurisdiction based on the percentage determined by dividing the number of customer channel termination points in such jurisdiction by the total number of customer channel termination points.

As added by P.L.257-2003, SEC.31. Amended by P.L.145-2007, SEC.14.
Ind. Code § 6-1.1-18-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-6.5
Volunteer firefighting purposes; expenditures
Status: in_force

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only.

As added by Acts 1979, P.L.58, SEC.1.
Ind. Code § 6-3.1-7-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-1
Definitions
Status: in_force

Sec. 1. As used in this chapter:

"Enterprise zone" means an enterprise zone created under IC 5-28-15.

"Pass through entity" means a:

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

(2) partnership;

(3) trust;

(4) limited liability company; or

(5) limited liability partnership.

"Qualified loan" means a loan made to an entity that uses the loan proceeds for:

(1) a purpose that is directly related to a business located in an enterprise zone;

(2) an improvement that increases the assessed value of real property located in an enterprise zone; or

(3) rehabilitation, repair, or improvement of a residence.

"State tax liability" means a taxpayer's total tax liability that is incurred under:

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

(2) IC 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.

"Taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability. The term includes a pass through entity.

As added by P.L.51-1984, SEC.1. Amended by P.L.9-1986, SEC.7; P.L.80-1989, SEC.8; P.L.347-1989(ss), SEC.15; P.L.8-1993, SEC.87; P.L.120-1999, SEC.4; P.L.192-2002(ss), SEC.97; P.L.4-2005, SEC.51; P.L.154-2020, SEC.11.
Ind. Code § 6-3.1-29-17 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-17
Preconstruction application for credit
Status: in_force

Sec. 17. A person that proposes to place a new integrated coal gasification powerplant or fluidized bed combustion technology into service may apply to the corporation before the taxpayer makes the qualified investment to enter into an agreement for a tax credit under this chapter. The corporation shall prescribe the form of the application.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.15.
Ind. Code § 6-1.1-5.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-3
Sales disclosure form filing and review process; forwarding and use of forms; confidential information; conveyance of multiple parcels
Status: in_force

Sec. 3. (a) For purposes of this section, "party" includes:

(1) a seller of property that is exempt under the seller's ownership; or

(2) a purchaser of property that is exempt under the purchaser's ownership;

from property taxes under IC 6-1.1-10.

(b) Subject to subsections (g) and (h), before filing a conveyance document with the county auditor under IC 6-1.1-5-4, all the parties to the conveyance must do the following:

(1) Complete and sign a sales disclosure form as prescribed by the department of local government finance under section 5 of this chapter. All the parties may sign one (1) form, or if all the parties do not agree on the information to be included on the completed form, each party may sign and file a separate form. For conveyance transactions involving more than two (2) parties, one (1) transferor and one (1) transferee signing the sales disclosure form is sufficient.

(2) Before filing a sales disclosure form with the county auditor, submit the sales disclosure form to the county assessor. The county assessor must review the accuracy and completeness of each sales disclosure form submitted immediately upon receipt of the form and, if the form is accurate and complete, stamp or otherwise approve the form as eligible for filing with the county auditor and return the form to the appropriate party for filing with the county auditor. If multiple forms are filed in a short period, the county assessor shall process the forms as quickly as possible. For purposes of this subdivision, a sales disclosure form is considered to be accurate and complete if:

(A) the county assessor does not have substantial evidence when the form is reviewed under this subdivision that information in the form is inaccurate; and

(B) both of the following conditions are satisfied:

(i) The form contains the information required by section 5(a)(1) through 5(a)(16) of this chapter as that section applies to the conveyance transaction, subject to the obligation of a party to furnish or correct that information in the manner required by and subject to the penalty provisions of section 12 of this chapter. The form may not be rejected for failure to contain information other than that required by section 5(a)(1) through 5(a)(16) of this chapter.

(ii) The form is submitted to the county assessor in a format usable to the county assessor.

(3) File the sales disclosure form with the county auditor.

(4) After December 31, 2023, a county assessor or county auditor may not refuse to accept a sales disclosure form for filing because the sales disclosure form is an electronic document.

(c) The auditor shall review each sales disclosure form and process any deduction for which the form serves as an application under IC 6-1.1-12-44. The auditor shall forward each sales disclosure form to the county assessor. The county assessor shall verify the assessed valuation of the property for the assessment date to which the application applies and transmit that assessed valuation to the auditor. The county assessor shall retain the forms for five (5) years. The county assessor shall forward the sales disclosure form data to the department of local government finance in an electronic format specified by the department of local government finance on or before April 1 in a year ending before January 1, 2016, and on or before February 1 in a year beginning after December 31, 2015. The county assessor shall forward a copy of the sales disclosure forms to the township assessors in the county. The department of local government finance shall make sales disclosure form data received from a county assessor available to the legislative services agency. The forms may be used by the county assessing officials, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.

(d) In a county containing a consolidated city, the auditor shall review each sales disclosure form and process any deduction for which the form serves as an application under IC 6-1.1-12-44. The auditor shall forward the sales disclosure form to the appropriate township assessor (if any). The township assessor shall verify the assessed valuation of the property for the assessment date to which the application applies and transmit that assessed valuation to the auditor. The township or county assessor shall forward the sales disclosure form to the department of local government finance in an electronic format specified by the department of local government finance. The department of local government finance shall make sales disclosure form data received from a township or county assessor available to the legislative services agency. The forms may be used by the county assessing officials, the county auditor, the department of local government finance, and the legislative services agency for the purposes established in IC 6-1.1-4-13.6, sales ratio studies, equalization, adoption of rules under IC 6-1.1-31-3 and IC 6-1.1-31-6, and any other authorized purpose.

(e) If a sales disclosure form includes the telephone number or Social Security number of a party, the telephone number or Social Security number is confidential.

(f) County assessing officials, county auditors, and other local officials may not establish procedures or requirements concerning sales disclosure forms that substantially differ from the procedures and requirements of this chapter.

(g) Except as provided in subsection (h), a separate sales disclosure form is required for each parcel conveyed, regardless of whether more than one (1) parcel is conveyed under a single conveyance document.

(h) Only one (1) sales disclosure form is required for the conveyance under a single conveyance document of two (2) or more contiguous parcels located entirely within a single taxing district.

As added by P.L.63-1993, SEC.1. Amended by P.L.6-1997, SEC.26; P.L.89-2001, SEC.2; P.L.90-2002, SEC.52; P.L.245-2003, SEC.6; P.L.1-2004, SEC.9 and P.L.23-2004, SEC.10; P.L.64-2004, SEC.1; P.L.228-2005, SEC.16; P.L.219-2007, SEC.16; P.L.144-2008, SEC.3; P.L.146-2008, SEC.94; P.L.1-2009, SEC.28; P.L.111-2014, SEC.17; P.L.159-2020, SEC.8; P.L.26-2022, SEC.2.
Ind. Code § 6-1.1-4-34 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-34
Repealed
Status: repealed

As added by P.L.235-2003, SEC.4. Amended by P.L.23-2004, SEC.4. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-3.1-10-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-8
Qualifying for credit; request for determination; findings; certification of credit percentage; application of credit on transfer of ownership
Status: in_force

Sec. 8. (a) To be entitled to a credit, a taxpayer must request the Indiana economic development corporation to determine:

(1) whether a purchase of an ownership interest in a business located in an enterprise zone is a qualified investment; and

(2) the percentage credit to be allowed.

The request must be made before a purchase is made.

(b) The Indiana economic development corporation shall find that a purchase is a qualified investment if:

(1) the business is viable;

(2) the business has not been disqualified from enterprise zone incentives or benefits under IC 5-28-15;

(3) the taxpayer has a legitimate purpose for purchase of the ownership interest;

(4) the purchase would not be made unless a credit is allowed under this chapter; and

(5) the purchase is critical to the commencement, enhancement, or expansion of business operations in the zone and will not merely transfer ownership, and the purchase proceeds will be used only in business operations in the enterprise zone.

The Indiana economic development corporation may delay making a finding under this subsection if, at the time the request is filed under subsection (a), an urban enterprise zone association has made a recommendation that the business be disqualified from enterprise zone incentives or benefits under IC 5-28-15 and the board of the Indiana economic development corporation has not acted on that request. The delay by the Indiana economic development corporation may not last for more than sixty (60) days.

(c) If the Indiana economic development corporation finds that a purchase is a qualified investment, the Indiana economic development corporation shall certify the percentage credit to be allowed under this chapter based upon the following:

(1) A percentage credit of ten percent (10%) may be allowed based upon the need of the business for equity financing, as demonstrated by the inability of the business to obtain debt financing.

(2) A percentage credit of two percent (2%) may be allowed for business operations in the retail, professional, or warehouse/distribution codes of the SIC Manual.

(3) A percentage credit of five percent (5%) may be allowed for business operations in the manufacturing codes of the SIC Manual.

(4) A percentage credit of five percent (5%) may be allowed for high technology business operations (as defined in IC 5-28-15-1).

(5) A percentage credit may be allowed for jobs created during the twelve (12) month period following the purchase of an ownership interest in the zone business, as determined under the following table:

JOBS CREATED

PERCENTAGE

Less than 11 jobs

1%

11 to 25 jobs

2%

26 to 40 jobs

3%

41 to 75 jobs

4%

More than 75 jobs

5%

(6) A percentage credit of five percent (5%) may be allowed if fifty percent (50%) or more of the jobs created in the twelve (12) month period following the purchase of an ownership interest in the zone business will be reserved for zone residents.

(7) A percentage credit may be allowed for investments made in real or depreciable personal property, as determined under the following table:

AMOUNT OF INVESTMENT

PERCENTAGE

Less than $25,001

1%

$25,001 to $50,000

2%

$50,001 to $100,000

3%

$100,001 to $200,000

4%

More than $200,000

5%

The total percentage credit may not exceed thirty percent (30%).

(d) If all or a part of a purchaser's intent is to transfer ownership, the tax credit shall be applied only to that part of the investment that relates directly to the enhancement or expansion of business operations at the zone location.

As added by P.L.9-1986, SEC.8. Amended by P.L.379-1987(ss), SEC.10; P.L.289-2001, SEC.13; P.L.4-2005, SEC.58; P.L.237-2017, SEC.42.
Ind. Code § 6-3.1-10-6.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-6.5
Pass through entity; credit
Status: in_force

Sec. 6.5. (a) 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, an individual who is a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

(b) The credit provided under subsection (a) is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under this chapter. However, a pass through entity and an individual who is a shareholder, partner, or member of the pass through entity may not claim more than one (1) credit for the same investment.

As added by P.L.57-1996, SEC.3.
Ind. Code § 6-3.1-10-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 10 / Section 6-3.1-10-2
"Qualified investment" defined
Status: in_force

Sec. 2. As used in this chapter, "qualified investment" means the purchase of an ownership interest in a business located in an enterprise zone if the purchase is approved by the Indiana economic development corporation under section 8 of this chapter.

As added by P.L.9-1986, SEC.8. Amended by P.L.379-1987(ss), SEC.8; P.L.4-2005, SEC.57.
Ind. Code § 6-1.1-30-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-15
Repealed
Status: repealed

As added by P.L.5-1989, SEC.76. Repealed by P.L.3-1997, SEC.477.
Ind. Code § 6-3.1-34.6-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-12
Procedure to claim credit
Status: in_force

Sec. 12. (a) To receive a credit under this chapter, a person placing a qualified vehicle into service must:

(1) apply for the department's approval of the tax credit and notify the department of the person's purchase or lease of a qualified vehicle in the manner prescribed by the department;

(2) submit proof of the purchase or lease to the department and file with the department information that the department determines is necessary for the calculation of the credit under this chapter;

(3) attach proof of the department's approval of the tax credit to the person's state tax return or returns; and

(4) claim the approved tax credit on the person's state tax return or returns in the manner prescribed by the department.

(b) The department shall record the time of filing of each application for the department's approval of a tax credit and shall, except as provided in subsection (c), approve granting the credit to the person, if the person otherwise qualifies for a credit under this chapter, in the chronological order in which the application for the department's approval is filed in the year.

(c) If the total credits approved under this section equal the maximum amount allowable in the year, the department may not approve an application for the credit filed later in that year.

As added by P.L.277-2013, SEC.6. Amended by P.L.212-2014, SEC.3.
Ind. Code § 6-1.1-18-29.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-29.5
Repealed
Status: repealed

As added by P.L.95-2022, SEC.1. Repealed by P.L.157-2026, SEC.68.
Ind. Code § 6-1.1-12-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-15
Claim by veteran; guardianship; contract purchaser
Status: in_force

Sec. 15. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 14 of this chapter must file a statement with the auditor of the county in which the property is located. To obtain the deduction for a desired calendar year in which property taxes are first due and payable, the statement must be completed, dated, and filed with the county auditor on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. The statement shall contain a sworn declaration that the individual is entitled to the deduction.

(b) In addition to the statement, the individual shall submit to the county auditor for the auditor's inspection:

(1) a pension certificate or an award of compensation issued by the United States Department of Veterans Affairs if the individual claims the deduction provided by section 14 of this chapter; or

(2) the appropriate certificate of eligibility issued to the individual by the Indiana department of veterans' affairs if the individual claims the deduction provided by section 14 of this chapter.

(c) If the individual claiming the deduction is under guardianship, the guardian shall file the statement required by this section. If a deceased veteran's surviving spouse is claiming the deduction, the surviving spouse shall provide the documentation necessary to establish that at the time of death the deceased veteran satisfied the requirements of section 14(a)(1) through 14(a)(4) of this chapter or section 14(b)(2) of this chapter, whichever applies.

(d) If the individual claiming a deduction under section 14 of this chapter is buying real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property under a contract that provides that the individual is to pay property taxes for the real estate, mobile home, or manufactured home, the statement required by this section must contain the record number and page where the contract or memorandum of the contract is recorded.

[Pre-1975 Property Tax Recodification Citations: 6-1-6-2; 6-1-7-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.13; Acts 1982, P.L.44, SEC.4; Acts 1982, P.L.45, SEC.7; P.L.55-1988, SEC.5; P.L.1-1990, SEC.70; P.L.123-1999, SEC.5; P.L.291-2001, SEC.137; P.L.177-2002, SEC.3; P.L.154-2006, SEC.15; P.L.183-2007, SEC.4; P.L.144-2008, SEC.19; P.L.293-2013(ts), SEC.3; P.L.183-2014, SEC.9; P.L.114-2019, SEC.3; P.L.214-2019, SEC.7; P.L.257-2019, SEC.21; P.L.156-2020, SEC.14; P.L.136-2024, SEC.9; P.L.68-2025, SEC.27; P.L.230-2025, SEC.34; P.L.157-2026, SEC.49.
Ind. Code § 6-1.1-40-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 40 / Section 6-1.1-40-2
"District"
Status: in_force

Sec. 2. As used in this chapter, "district" means a geographic territory designated as a maritime opportunity district by the ports of Indiana under section 7 of this chapter.

As added by P.L.62-1988, SEC.1. Amended by P.L.98-2008, SEC.7.
Ind. Code § 6-3.1-36-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-11
Credit carryover
Status: in_force

Sec. 11. (a) The amount of the credit provided by this chapter that a taxpayer uses during a particular taxable year may not exceed the state tax liability of the taxpayer.

(b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the first taxable year containing the taxable year for which the corporation awards the credit, then the excess may be carried over to succeeding taxable years and used as a credit against the state tax liability of the taxpayer during those taxable years.

(c) Each time that the credit is carried over to a succeeding taxable year, it 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 first taxable year containing the taxable year for which the corporation awards the credit.

(d) If a taxpayer fails to claim a credit under this chapter for a year in which the taxpayer is otherwise permitted to claim the credit, the credit will be considered to be used for purposes of subsection (c).

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-6-1.1-909 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-909
Gasoline tax refund account
Status: in_force

Sec. 909. The administrator shall establish a revolving fund known as the gasoline tax refund account. The amount in the fund may not exceed seventy-five thousand dollars ($75,000), and the administrator shall maintain the fund in a public depository designated by the state board of finance. The administrator shall draw checks against the fund for each approved refund. As the checks are returned paid by the depository, the administrator shall issue a warrant on the motor fuel tax fund in the amount of the checks returned paid, for the purpose of maintaining the depository balance at the authorized amount.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-3-4.5-3.5 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-3.5
Underreporting of tax due by partner in partnership
Status: in_force

Sec. 3.5. If a partnership is assessed tax due pursuant to IC 6-3-2.1, IC 6-3-4-12, IC 6-5.5-2-8, or this chapter as a result of underreporting the tax due for one (1) or more partners, the provisions of this chapter for timeliness of assessments, reporting, and rights to appeal apply in the same manner as a report of proposed partnership adjustments, except as specifically provided in this chapter.

As added by P.L.1-2023, SEC.13.
Ind. Code § 6-1.1-17-16.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-16.2-b
Certain reports required before approval of budgets and supplemental appropriations
Status: in_force

Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015.

Sec. 16.2. The department of local government finance may not approve the budget of a taxing unit or a supplemental appropriation for a taxing unit until the taxing unit files an annual report under IC 5-11-1-4 or IC 5-11-13 for the preceding calendar year, unless the taxing unit did not exist as of the assessment date of the calendar year preceding the ensuing calendar year by two (2) years. This section applies to a taxing unit that is the successor to another taxing unit or the result of a consolidation or merger of more than one (1) taxing unit, if an annual report under IC 5-11-1-4 or IC 5-11-13 has not been filed for each predecessor taxing unit.

As added by P.L.172-2011, SEC.33. Amended by P.L.245-2015, SEC.12.
Ind. Code § 6-1.1-4-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-8
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 § 6-1.1-10.2-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.2 / Section 6-1.1-10.2-1
Legislative intent
Status: in_force

Sec. 1. It is the intent of the general assembly that Indiana nonprofit senior living communities identified in this chapter that also meet the requirements set out in this chapter be exempt from property taxation, including real and tangible property.

As added by P.L.157-2026, SEC.41.
Ind. Code § 6-9-30-11 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-11
Certified copy of ordinance
Status: in_force

Sec. 11. If an ordinance is adopted under section 4 of this chapter, the county executive must immediately send a certified copy of the ordinance to each of the following:

(1) The commissioner of the department of state revenue.

(2) The treasurer of state.

(3) The state comptroller.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-1.1-41-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 41 / Section 6-1.1-41-11
Reduction or rescission of annual levy
Status: in_force

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy.

As added by P.L.17-1995, SEC.6.
Ind. Code § 6-3.1-21-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 21 / Section 6-3.1-21-1
Creation of credit
Status: in_force

Sec. 1. This chapter creates the Indiana earned income tax credit.

As added by P.L.273-1999, SEC.227.
Ind. Code § 6-1.1-31.7-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 31.7 / Section 6-1.1-31.7-3
Rules
Status: in_force

Sec. 3. (a) The department shall adopt rules under IC 4-22-2 for the certification and regulation of appraisers.

(b) Subject to subsection (d), the rules of the department shall provide for the following:

(1) Minimum appraiser qualifications.

(2) Minimum appraiser certification, training, and recertification requirements.

(3) Sanctions for noncompliance with assessing laws and the rules of the department, including laws and rules that set time requirements for the completion of assessments.

(4) Appraiser contract requirements.

(5) Other provisions necessary to carry out the administration of the property tax assessment laws.

(c) After December 31, 1998, a county or township may contract only with appraisers that are certified by the department under the rules described in subsection (a).

(d) The rules referred to in subsection (b) that apply to contracts with appraisers entered into after December 31, 2008, must include level two assessor-appraiser certification under IC 6-1.1-35.5 as part of the minimum appraiser qualifications for each appraiser that performs assessments on behalf of the contractor.

As added by P.L.6-1997, SEC.108. Amended by P.L.90-2002, SEC.232; P.L.146-2008, SEC.275.
Ind. Code § 6-3.1-34-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-13
Credit carryover
Status: in_force

Sec. 13. (a) If the amount of the credit determined under section 11 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's following nine (9) taxable years, beginning with the taxable year after the year in which the corporation certifies the taxpayer's expenditures as a qualified investment. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year.

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

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-9-30-7 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-7
Former entities may not be restored following establishment of consolidated entity
Status: in_force

Sec. 7. If an ordinance is adopted under section 4 of this chapter, the ordinance is final and the county executive may not adopt a subsequent ordinance to restore each former entity and transfer the powers, duties, and responsibilities concerning the administration of the innkeeper's tax imposed under IC 6-9-18 or food and beverage tax imposed under IC 6-9-21 back to each former entity.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-2.5-15-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-12
"Qualified data center user"
Status: in_force

Sec. 12. As used in this chapter, "qualified data center user" means an entity that is using qualified data center equipment.

As added by P.L.256-2019, SEC.2.
Ind. Code § 6-1.1-25-4.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-4.7
Title search and petition for tax deed by county auditor; agreement with county treasurer
Status: in_force

Sec. 4.7. (a) A county auditor and county treasurer may enter into a mutual agreement for the county auditor to perform the following duties instead of the purchaser:

(1) Notification and title search under section 4.5 of this chapter.

(2) Notification and petition to the court for the tax deed under section 4.6 of this chapter.

(b) If a county auditor and county treasurer enter into an agreement under this section, notice shall be given under IC 6-1.1-24-2(b)(12).

As added by P.L.69-1993, SEC.5. Amended by P.L.1-1999, SEC.13; P.L.247-2015, SEC.24.
Ind. Code § 6-7-3-16 — Indiana Code / Title 6 / Article 7 / Chapter 3 / Section 6-7-3-16
Controlled substance tax fund; awards and distributions; prohibited uses; transfers to state drug free communities fund; collections from assessments
Status: in_force

Sec. 16. (a) The department may award up to ten percent (10%) of the total amount collected from an assessment under this chapter to any person who provides information leading to the collection of a tax liability imposed under this chapter. An award made under this subsection must be made before any other distributions under this section.

(b) Whenever a law enforcement agency provides information leading to the collection of a tax liability imposed under this chapter, the department shall award thirty percent (30%) of the total amount collected from an assessment to the law enforcement agency that provided the information that resulted in the assessment. The law enforcement agency shall use the money the agency receives under this chapter to conduct criminal investigations. A law enforcement agency may not receive an award under more than one (1) subsection.

(c) The department shall award ten percent (10%) of the amount deposited in the fund during each month to the law enforcement training board to train law enforcement personnel.

(d) The department may use twenty percent (20%) of the amount deposited in the fund during a state fiscal year to pay the costs of administration and enforcement of this chapter.

(e) Awards may not be made under this chapter to the following:

(1) A law enforcement officer.

(2) An employee of the department.

(3) An employee of the Internal Revenue Service.

(4) An employee of the federal Drug Enforcement Agency.

(f) All the money deposited in the fund that is not needed for awards or to cover the costs of administration under this chapter shall be transferred to the state drug free communities fund established under IC 5-2-10.

(g) An award made under subsection (a) or (b) shall be made on the basis of collections from each individual assessment that resulted from information supplied to the department by a person or law enforcement agency.

(h) Money shall be considered collected under this section only after all protest periods have expired or all appeals have been adjudicated.

As added by P.L.50-1992, SEC.1.
Ind. Code § 6-1.1-39-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-8
Expiration of district designation
Status: in_force

Sec. 8. If no loans have been made to a unit under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in an economic development district within two (2) years from the date of the ordinance confirming the establishment of that district, or if money in the special fund established by the unit for that district is sufficient to pay all principal of and interest on and the performance of all other obligations by a unit on all loans made under IC 4-4-8 (before its repeal) or IC 5-28-9 for the financing of industrial development programs in, or serving, an economic development district, then the economic development district designation expires.

As added by P.L.19-1985, SEC.5. Amended by P.L.24-1987, SEC.17; P.L.19-1988, SEC.6; P.L.4-2005, SEC.47.
Ind. Code § 6-3-4.5-17 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-17
Inconsistent reporting of tax attribute; disclosure; proposed assessment; timing; reporting considered conclusive for protest or appeal
Status: in_force

Sec. 17. (a) If the department determines that a taxpayer reported a tax attribute in an inconsistent manner with the partnership's reporting of the tax attribute and the taxpayer does not disclose the inconsistent reporting in a manner prescribed by the department, the department may issue a proposed assessment against the taxpayer as a result of the inconsistent reporting not later than:

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

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

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

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

(5) the latest date for which the taxpayer could be assessed under IC 6-8.1-5-2;

whichever date is latest.

(b) For purposes of this section:

(1) if a partnership is required to file a return under IC 6-3-4-10 and fails to file such return or fails to provide the partner with a statement setting forth the tax attributes from the partnership, the taxpayer will be considered to have reported all tax attributes from the partnership in an inconsistent manner with the partnership's reporting of the tax attributes;

(2) in the case of a partner who owns a direct or indirect interest in a partnership that has made a valid election under Section 6221(b) of the Internal Revenue Code and has received a final federal adjustment with regard to an item of the partnership:

(A) the partner shall be considered to have reported items consistently with the partnership only if the partner properly reports the federal adjustment in a manner consistent with the federal treatment of such adjustment; and

(B) for purposes of this chapter, IC 6-8.1-5-2, and IC 6-8.1-9-1, the federal adjustment shall be considered a final federal adjustment with regard to such partner; and

(3) for purposes of any protest or appeal with regard to a proposed assessment under this section, any reporting by the partnership shall be considered conclusive with regard to the direct or indirect partners of the partnership, provided that the reporting by the partnership is determined to be neither fraudulent nor in bad faith.

As added by P.L.159-2021, SEC.18. Amended by P.L.137-2022, SEC.49.
Ind. Code § 6-6-4.1-23 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-23
Penalty
Status: in_force

Sec. 23. (a) If a person:

(1) fails to file a return for the tax due under this chapter on or by the due date for the return;

(2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or

(3) incurs, upon examination by the department, a deficiency that is due to negligence;

the person is subject to a penalty.

(b) The penalty for a failure described in subsection (a) is the penalty calculated under the penalty provisions of the International Fuel Tax Agreement entered into by the department under IC 6-8.1-3-14.

As added by P.L.60-1990, SEC.9. Amended by P.L.1-1991, SEC.67; P.L.129-2001, SEC.15.
Ind. Code § 6-8.1-19-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-2
When tax not considered remitted
Status: in_force

Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-1.1-5.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 5.5 / Section 6-1.1-5.5-7
Repealed
Status: repealed

As added by P.L.63-1993, SEC.1 Repealed by P.L.6-1997, SEC.239.
Ind. Code § 6-9-79-1 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-1
Application
Status: in_force

Sec. 1. This chapter applies to the city of Bedford.

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-1.1-12-44 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-44
Sales disclosure form serves as application for certain deductions; limitations
Status: in_force

Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5:

(1) that is submitted:

(A) as a paper form; or

(B) electronically;

on or before January 15 of a calendar year in which property taxes are first due and payable to the county assessor by or on behalf of the purchaser of a homestead (as defined in section 37 of this chapter) assessed as real property;

(2) that is accurate and complete;

(3) that is approved by the county assessor as eligible for filing with the county auditor; and

(4) that is filed:

(A) as a paper form; or

(B) electronically;

with the county auditor by or on behalf of the purchaser;

constitutes an application for the deductions provided by sections 26 (before its expiration), 29 (before its expiration), 33 (before its expiration), 34 (before its expiration), and 37 of this chapter with respect to property taxes first due and payable in the calendar year referred to in subdivision (1). The county auditor may not deny an application for the deductions provided by section 37 of this chapter because the applicant does not have a valid driver's license or state identification card with the address of the homestead property.

(b) Except as provided in subsection (c), if:

(1) the county auditor receives in a calendar year a sales disclosure form that meets the requirements of subsection (a); and

(2) the homestead for which the sales disclosure form is submitted is otherwise eligible for a deduction referred to in subsection (a);

the county auditor shall apply the deduction to the homestead for property taxes first due and payable in the calendar year for which the homestead qualifies under subsection (a) and in any later year in which the homestead remains eligible for the deduction.

(c) Subsection (b) does not apply if the county auditor, after receiving a sales disclosure form from or on behalf of a purchaser under subsection (a)(4), determines that the homestead is ineligible for the deduction.

As added by P.L.144-2008, SEC.37. Amended by P.L.1-2009, SEC.40; P.L.75-2009, SEC.3; P.L.87-2009, SEC.5; P.L.236-2023, SEC.24; P.L.136-2024, SEC.16; P.L.68-2025, SEC.50.
Ind. Code § 6-9-27-5.5 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-5.5
Certified copy of increase ordinance; application of increase ordinance
Status: in_force

Sec. 5.5. (a) This section applies to a municipality described in section 1(2) of this chapter.

(b) If a fiscal body adopts an ordinance under section 5(b) of this chapter, the fiscal body shall immediately send a certified copy of the ordinance to the department of state revenue.

(c) A municipal food and beverage tax rate increase imposed by an ordinance adopted under section 5(b) of this chapter applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted.

As added by P.L.230-2025, SEC.103.
Ind. Code § 6-1.1-21.1-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-3
City may apply to board for loan
Status: in_force

Sec. 3. The city of LaPorte, with the approval of the fiscal body of the city, may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3.1-17.1-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-4
"Qualified rehabilitation expenditure"
Status: in_force

Sec. 4. As used in this chapter, "qualified rehabilitation expenditure" means the costs and expenses incurred by a qualified taxpayer in the restoration and preservation of a qualified historic structure that are defined as a qualified rehabilitation expenditure in Section 47(c)(2) of the Internal Revenue Code.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-9-54.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-4
Taxable transactions; exemption
Status: in_force

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

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

(2) in the town; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-3.1-19-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-2
"Qualified investment"
Status: in_force

Sec. 2. (a) As used in this chapter, "qualified investment" means the amount of a taxpayer's expenditures that is:

(1) for redevelopment or rehabilitation of property located within a community revitalization enhancement district designated under IC 36-7-13;

(2) made under a plan adopted by an advisory commission on industrial development under IC 36-7-13; and

(3) approved by the Indiana economic development corporation before the expenditure is made.

Beginning after December 31, 2015, the term does not include a taxpayer's expenditures made on property that is classified as residential for property tax purposes, except for expenditures that were approved by the Indiana economic development corporation before January 1, 2016.

(b) Notwithstanding subsection (a)(1), expenditures for the redevelopment or rehabilitation of property that are made after the expiration of the community revitalization district designated under IC 36-7-13 may still be considered a qualified investment if:

(1) subsection (a)(2) and (a)(3) are satisfied;

(2) the Indiana economic development corporation approves the taxpayer's application for a credit before the expiration of the community revitalization enhancement district; and

(3) the taxpayer enters into an agreement with the Indiana economic development corporation not later than one (1) year after the expiration of the community revitalization enhancement district.

As added by P.L.125-1998, SEC.3. Amended by P.L.4-2005, SEC.94; P.L.250-2015, SEC.28; P.L.158-2019, SEC.12.
Ind. Code § 6-1.1-12-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-5
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.5. Repealed by P.L.174-2022, SEC.16.
Ind. Code § 6-6-2.5-26.1 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-26.1
"Transport truck"
Status: in_force

Sec. 26.1. As used in this chapter, "transport truck" means a vehicle designed to transport motor fuel in bulk from a terminal in lots greater than five thousand four hundred (5,400) gallons.

As added by P.L.18-1994, SEC.22. Amended by P.L.85-1995, SEC.17.
Ind. Code § 6-1.1-15-2.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-2.1
Repealed
Status: repealed

As added by Acts 1978, P.L.8, SEC.5. Amended by P.L.74-1987, SEC.11; P.L.41-1993, SEC.12; P.L.6-1997, SEC.72; P.L.198-2001, SEC.42; P.L.1-2004, SEC.14 and P.L.23-2004, SEC.15; P.L.199-2005, SEC.7. Repealed by P.L.219-2007, SEC.149.
Ind. Code § 6-1.1-8.7-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.7 / Section 6-1.1-8.7-2
"Industrial facility"
Status: in_force

Sec. 2. As used in this chapter, "industrial facility" means a company's real property that:

(1) has been classified as industrial property under the rules of the department; and

(2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($35,000,000) in a county.

The term includes real property that is used under an agreement under which the user exercises the beneficial rights of ownership for the majority of a year. The term does not include real property assessed under IC 6-1.1-8.

As added by P.L.198-2001, SEC.27. Amended by P.L.159-2020, SEC.13.
Ind. Code § 6-1.1-26-3.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 26 / Section 6-1.1-26-3.1
Credit for overpayment
Status: in_force

Sec. 3.1. (a) If a determination in a review or appeal authorized under IC 6-1.1-15 results in an overpayment by the taxpayer during the same tax year to which the appeal relates, the taxpayer is entitled to a credit in the amount of the overpayment of tax on the next successive tax installment, if any, due in that tax year. After the credit is given, the county auditor shall:

(1) determine if a further amount is due the taxpayer; and

(2) if a further amount is due the taxpayer, notwithstanding IC 5-11-10-1 and IC 36-2-6-2, without a claim or an appropriation being required, pay the amount due the taxpayer.

The county auditor shall charge the amount refunded to the taxpayer as provided in section 2.1 of this chapter.

(b) If the taxpayer no longer owns the property on which the tax was assessed and paid and is no longer the lawful claimant, the county auditor shall pay the refund to the lawful claimant.

(c) If a credit is not applied or a refund is not paid within ninety (90) days of the final resolution of an appeal, the taxpayer or lawful claimant may seek a refund of the overpayment under section 1.1 of this chapter.

As added by P.L.232-2017, SEC.31. Amended by P.L.121-2019, SEC.14.
Ind. Code § 6-1.1-14-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-1
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-1.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.37-1992, SEC.10.
Ind. Code § 6-9-76-6 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-6
Tourism capital fund
Status: in_force

Sec. 6. (a) If the county fiscal body adopts an ordinance to increase the tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a tourism capital fund. The county treasurer shall deposit in the tourism capital fund the amount of money received under section 3 of this chapter attributable to a tax rate that exceeds five percent (5%).

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the tourism capital fund to the commission's treasurer if the commission submits a written request for the transfer.

(c) Money deposited in the tourism capital fund shall be transferred or expended only as provided in this section and may be used as follows:

(1) To fund a riverfront park and festival grounds.

(2) Economic development and tourism related purposes.

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

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-9-33-10 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-10
Repealed
Status: repealed

As added by P.L.8-2000, SEC.3. Repealed by P.L.176-2009, SEC.31.
Ind. Code § 6-3.1-39.5-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-6
"State tax liability"
Status: in_force

Sec. 6. 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.201-2023, SEC.103.
Ind. Code § 6-2.5-1-20.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-20.3
"Intrastate telecommunications service"
Status: in_force

Sec. 20.3. "Intrastate telecommunications service" means a telecommunications service that originates in a particular state, territory, or possession of the United States and terminates in that same state, territory, or possession.

As added by P.L.145-2007, SEC.2.
Ind. Code § 6-1.1-18.5-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-24
Department of local government finance estimates of maximum tax levies
Status: in_force

Sec. 24. (a) Before July 15 of each year, the department of local government finance shall provide to each taxing unit that levies property taxes an estimate of the maximum permissible property tax levies under section 3 of this chapter that will apply for the ensuing calendar year.

(b) The department's estimates shall, as necessary, provide guidance on calculating allowable adjustment to the maximum permissible property tax levies under section 3 of this chapter.

(c) The department's estimate under this section is not binding for the purposes of budget adoption by a taxing unit.

As added by P.L.184-2016, SEC.19.
Ind. Code § 6-6-2.5-16.1 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-16.1
"Permissive supplier"
Status: in_force

Sec. 16.1. As used in this chapter, "permissive supplier" means any person who does not meet the geographic jurisdictional connections to Indiana required of a supplier (as defined in section 23 of this chapter), but who holds an inventory position in a federally qualified terminal located outside of Indiana and who is registered under Section 4101 of the Internal Revenue Code.

As added by P.L.18-1994, SEC.15.
Ind. Code § 6-2.5-5-52 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-52
Hot mix asphalt plant equipment; trucks; pavers
Status: in_force

Sec. 52. Transactions involving the following tangible personal property that is purchased and used by a person that operates a hot mix asphalt plant are exempt from the state gross retail tax:

(1) Trucks that are used to transport hot mix asphalt from that person's asphalt plant to a job site.

(2) Pavers that are used to spread that person's hot mix asphalt.

(3) Plant equipment directly used to directly produce that person's hot mix asphalt.

(4) Fuel used to operate trucks, pavers, or equipment described in subdivisions (1) through (3).

(5) Repair parts installed on trucks, pavers, or equipment described in subdivisions (1) through (3).

As added by P.L.212-2018(ss), SEC.18.
Ind. Code § 6-3.1-29-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-9
"Pass through entity"
Status: in_force

Sec. 9. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company;

(4) a limited liability partnership;

(5) a corporation organized under IC 8-1-13; or

(6) a corporation organized under IC 23-17-1 that is an electric cooperative and that has at least one (1) member that is a corporation organized under IC 8-1-13.

As added by P.L.191-2005, SEC.15.
Ind. Code § 6-1.1-18.5-13.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.8
Expired
Status: repealed

As added by P.L.199-2017, SEC.1. Expired 6-30-2020 by P.L.199-2017, SEC.1.
Ind. Code § 6-6-1.1-1202 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1202
Identification markings on transportation equipment
Status: in_force

Sec. 1202. A vehicle which transports gasoline on a public Indiana highway must have the name and address of the person, firm, limited liability company, or corporation transporting the gasoline on both sides of the driver's compartment. The information must appear in letters at least six (6) inches high with a stroke at least three-fourths (3/4) inch wide and in a color contrasting to the background on which the letters are placed. However, a distributor licensed in Indiana is not required to display his name and address on transportation equipment if the equipment is identified with the trade or product name or insignia generally used in identifying such equipment, and the name or insignia is well-known throughout the area in which the equipment is operated.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.49; P.L.8-1993, SEC.98.
Ind. Code § 6-8.1-9.5-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-3
Application for set off
Status: in_force

Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the department.

(b) To obtain a set off by the department, a claimant agency described in section 1(1)(B) of this chapter must direct the clearinghouse with which the claimant agency has an agreement to file an application for the set off on behalf of the claimant agency before a date determined by the department and published on the department's website.

(c) The department shall prescribe the form of and the contents of the application.

(d) An application filed under this section is effective only for the purpose of set off of tax refunds that are payable for the calendar year for which an application is filed.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.239-2017, SEC.25; P.L.117-2018, SEC.6; P.L.1-2025, SEC.104.
Ind. Code § 6-9-71-6 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-9-78.3-3 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

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

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

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-9-26-9 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-9
Collection; returns
Status: in_force

Sec. 9. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-3.1-34.6-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-4
"Pass through entity"
Status: in_force

Sec. 4. As used in this chapter, "pass through entity" means:

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

(2) a partnership;

(3) a limited liability company; or

(4) a limited liability partnership.

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-3.6-11-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-5
Marion County's allocation of tax revenue
Status: in_force

Sec. 5. (a) This section applies to Marion County's allocation of the tax revenue under IC 6-3.6-6 that is dedicated to certified shares.

(b) The consolidated city, the county, all special taxing districts, special service districts, included towns (as defined in IC 36-3-1-7), and all other political subdivisions except:

(1) townships;

(2) excluded cities (as defined in IC 36-3-1-7); and

(3) school corporations;

are considered to comprise one (1) civil taxing unit whose fiscal body is the fiscal body of the consolidated city.

(c) For purposes of subsection (d), the following amounts are referred to as the subsection (c) ratio:

Center Township

.0251

Decatur Township

.00217

Franklin Township

.0023

Lawrence Township

.01177

Perry Township

.01130

Pike Township

.01865

Warren Township

.01359

Washington Township

.01346

Wayne Township

.01307

Lawrence-City

.00858

Beech Grove

.00845

Southport

.00025

Speedway

.00722

Indianapolis/Marion County

.86409

(d) The distributive shares that each civil taxing unit in the county is entitled to receive during a month equals the total amount of revenues that are to be distributed as distributive shares during that month calculated as follows:

STEP ONE: Determine the total amount of revenues that were distributed as distributive shares during that month in calendar year 1995.

STEP TWO: Determine the total amount of revenue that the department has certified as distributive shares for that month under IC 6-3.6-6 for the calendar year.

STEP THREE: Subtract the STEP ONE result from the STEP TWO result.

STEP FOUR: If the STEP THREE result is less than or equal to zero (0), multiply the STEP TWO result by the applicable subsection (c) ratio for the civil taxing unit.

STEP FIVE: Determine the ratio of:

(A) the maximum permissible property tax levy under IC 6-1.1-18.5 for each civil taxing unit for the calendar year in which the month falls, plus, for a county, the welfare allocation amount; divided by

(B) the sum of the maximum permissible property tax levies under IC 6-1.1-18.5 for all civil taxing units of the county during the calendar year in which the month falls, and an amount equal to the welfare allocation amount.

STEP SIX: If the STEP THREE result is greater than zero (0), the STEP ONE amount shall be distributed by multiplying the STEP ONE amount by the subsection (c) ratio.

STEP SEVEN: For each taxing unit determine the STEP FIVE ratio multiplied by the STEP TWO amount.

STEP EIGHT: For each civil taxing unit determine the difference between the STEP SEVEN amount minus the product of the STEP ONE amount multiplied by the subsection (c) ratio. The STEP THREE excess shall be distributed as provided in STEP NINE only to the civil taxing units that have a STEP EIGHT difference greater than or equal to zero (0).

STEP NINE: For the civil taxing units qualifying for a distribution under STEP EIGHT, each civil taxing unit's share equals the STEP THREE excess multiplied by the ratio of:

(A) the maximum permissible property tax levy under IC 6-1.1-18.5 for the qualifying civil taxing unit during the calendar year in which the month falls, plus, for a county, an amount equal to the welfare allocation amount; divided by

(B) the sum of the maximum permissible property tax levies under IC 6-1.1-18.5 for all qualifying civil taxing units of the county during the calendar year in which the month falls, and an amount equal to the welfare allocation amount.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-12.1-11.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-11.3
Waiver of noncompliance
Status: in_force

Sec. 11.3. (a) This section applies only to the following requirements:

(1) Failure to provide the completed statement of benefits form to the designating body before the hearing required by section 2.5(c) of this chapter.

(2) Failure to submit the completed statement of benefits form to the designating body before the:

(A) initiation of the redevelopment or rehabilitation;

(B) installation of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment; or

(C) occupation of an eligible vacant building;

for which the person desires to claim a deduction under this chapter.

(3) Failure to designate an area as an economic revitalization area before the initiation of the:

(A) redevelopment;

(B) installation of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment;

(C) rehabilitation; or

(D) occupation of an eligible vacant building;

for which the person desires to claim a deduction under this chapter.

(4) Failure to make the required findings of fact before designating an area as an economic revitalization area or authorizing a deduction for new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment under section 2, 3, 4.5, or 4.8 of this chapter.

(5) Failure to file a:

(A) timely; or

(B) complete;

deduction application under section 5, 5.3, or 5.4 of this chapter.

(b) This section does not grant a designating body the authority to exempt a person from filing a statement of benefits or exempt a designating body from making findings of fact.

(c) A designating body may by resolution waive noncompliance described under subsection (a) under the terms and conditions specified in the resolution. Before adopting a waiver under this subsection, the designating body shall conduct a public hearing on the waiver.

As added by P.L.84-1995, SEC.3. Amended by P.L.4-2000, SEC.12; P.L.245-2003, SEC.11; P.L.64-2004, SEC.12 and P.L.81-2004, SEC.56; P.L.154-2006, SEC.34; P.L.173-2011, SEC.7; P.L.288-2013, SEC.18; P.L.8-2022, SEC.12.
Ind. Code § 6-3.6-5-6 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-6
Rate of tax; property tax credit; allocation categories; uniform percentage; allocation of revenue to taxing units
Status: in_force

Sec. 6. (a) This section applies to all counties.

(b) The adopting body may impose a tax rate under this chapter that does not exceed one and twenty-five hundredths percent (1.25%) on the adjusted gross income of local taxpayers in the county served by the adopting body.

(c) Revenues from a tax under this section may be used only for the purpose of funding a property tax credit applied on a percentage basis to reduce the property tax liability of taxpayers with tangible property located in the county as authorized under this section. Property taxes imposed due to a referendum in which a majority of the voters in the taxing unit imposing the property taxes approved the property taxes are not eligible for a credit under this section.

(d) The adopting body shall specify by ordinance how the revenue from the tax shall be applied under subdivisions (1) through (4) to provide property tax credits in subsequent years. The allocation must be specified as a percentage of property tax relief revenue for taxpayers within each property category. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies to property taxes as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified. The property tax credits may be allocated to all property categories or among any combination of the following categories:

(1) For homesteads eligible for a credit under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability for the property to one percent (1%).

(2) For residential property, long term care property, agricultural land, and other tangible property (if any) eligible for a credit under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability for the property to two percent (2%).

(3) For residential property, as defined in IC 6-1.1-20.6-4.

(4) For nonresidential real property, personal property, and other tangible property (if any) eligible for a credit under IC 6-1.1-20.6-7.5 that limits the taxpayer's property tax liability for the property to three percent (3%).

(e) Within a category described in subsection (d) for which an ordinance grants property tax credits, the property tax credit rate must be a uniform percentage for all qualifying taxpayers with property in that category in the county. The credit percentage may be, but does not have to be, uniform for all categories of property listed in subsection (d).

(f) The county auditor shall allocate the amount of revenue applied as tax credits under this section to the taxing units that imposed the eligible property taxes against which the credits are applied.

(g) If the adopting body adopts an ordinance to reduce or eliminate the property tax relief credits that are in effect in the county under this chapter, the county auditor shall give notice of the adoption of the ordinance in accordance with IC 5-3-1 not later than thirty (30) days after the date on which the ordinance is adopted.

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.13; P.L.255-2017, SEC.23; P.L.86-2018, SEC.77; P.L.174-2022, SEC.47.
Ind. Code § 6-3.1-34.6-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 34.6 / Section 6-3.1-34.6-2
"Department"
Status: in_force

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

As added by P.L.277-2013, SEC.6.
Ind. Code § 6-1.1-10.5-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-7
Application of exemption ordinance to all mobile homes and all manufactured homes
Status: in_force

Sec. 7. An exemption ordinance adopted under this chapter must exempt all mobile homes and all manufactured homes in a county from property taxation.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-9-4-4 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-4
Expenses of commission; budget; expenditures
Status: in_force

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapter and shall submit it to the county council for its review and approval. No expenditure shall be made unless it is pursuant to an appropriation made by the county council in the manner provided by law.

As added by Acts 1977, P.L.92, SEC.3.
Ind. Code § 6-8-11-19 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-19
Money exempt from execution
Status: in_force

Sec. 19. Money in a medical care savings account established under this chapter is exempt from execution under IC 34-55-10-2.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.1-1998, SEC.85.
Ind. Code § 6-6-6.5-2 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-2
Necessity of registration
Status: in_force

Sec. 2. (a) Except as otherwise provided in this chapter, any resident of this state who owns an aircraft shall register the aircraft with the department not later than thirty-one (31) days after the purchase date.

(b) Except as otherwise provided in this chapter, any nonresident who bases an aircraft in this state for more than sixty (60) days shall register the aircraft with the department under this chapter not later than sixty (60) days after establishing a base in Indiana.

(c) Except as otherwise provided in this chapter, an Indiana resident who owns a homebuilt aircraft shall register the aircraft with the department not later than thirty-one (31) days after the date the Federal Aviation Administration has issued the certificate of registration and air worthiness certificate for the aircraft.

(d) Notwithstanding subsection (b), if a nonresident bases an aircraft in Indiana with a dealer or repair station solely for repairing, remodeling, or refurbishing the aircraft, neither the nonresident nor the dealer or repair station is required to register the aircraft with the department under this chapter. However, the dealer or repair station shall file a report with the department the month after the end of each calendar quarter. The report must list only:

(1) the name and address of the dealer or repair station;

(2) either:

(A) the dealer's certification number; or

(B) the repair station's certificate number; and

(3) the N number of each aircraft that was based in this state for more than sixty (60) days during the preceding quarter.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1980, P.L.74, SEC.19; P.L.93-1983, SEC.2; P.L.65-1997, SEC.5; P.L.97-1998, SEC.2; P.L.24-2007, SEC.3.
Ind. Code § 6-1.1-28-0.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-0.7
Multiple county property tax assessment board of appeals; notice of annual session
Status: in_force

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

Sec. 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 5-3-1-4(e) 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.
Ind. Code § 6-1.1-22-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-15
Certification of delinquent taxpayer; setoff against money due
Status: in_force

Sec. 15. If the county treasurer finds that a person whose name is certified to him under section 14 of this chapter is delinquent in the payment of his taxes, he shall certify the name of that person and the amount of the delinquency to the official of the political subdivision or other governmental entity who is to make payment to the person. The disbursing officer shall periodically make deductions from money due the person and shall pay the amount of these deductions to the county treasurer.

[Pre-1975 Property Tax Recodification Citation: 6-1-54-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.30-1994, SEC.4.
Ind. Code § 6-6-5-1 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-1
Definitions; applicability
Status: in_force

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter.

(b) The following definitions apply throughout this chapter:

(1) "Last preceding annual excise tax liability" means either:

(A) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or

(B) the amount of excise tax liability to which a vehicle that was registered after the owner's last preceding annual registration date would have been subject if it had been registered on that date.

(2) "Light truck" means a truck registered with a declared gross weight of eleven thousand (11,000) pounds or less.

(3) "Owner" means the person in whose name the vehicle is registered.

(4) "Vehicle" means a vehicle subject to annual registration as a condition of its operation on the public highways pursuant to the vehicle registration laws of the state.

Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44; P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.
Ind. Code § 6-2.5-5-34 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-34
Sale of lottery tickets; gross retail tax
Status: in_force

Sec. 34. Sales of lottery tickets authorized by IC 4-30 are exempt from the state gross retail tax.

As added by P.L.341-1989(ss), SEC.8.
Ind. Code § 6-2.5-8-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-12
Contract with call center operator; effect on duty to collect tax
Status: in_force

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this article:

(1) The ownership or leasing by the person of tangible or intangible property that is:

(A) located at the Indiana premises of the call center operator;

(B) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and

(C) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator.

(2) The activities of any kind performed by or on behalf of the person at the Indiana premises of the call center operator.

(3) The activities of any kind performed by the call center operator in Indiana for or on behalf of the person.

(b) Tangible or intangible property that is:

(1) owned or leased by a person that has contracted with a call center operator for a telephone service;

(2) located at the premises of the call center operator;

(3) used to provide or assist directly with the provision of a telephone service as described in subsection (c); and

(4) not held for sale, shipment, or distribution in response to orders received as a result of a telephone service provided by the call center operator;

shall not be considered to be, or to create, an office, a place of distribution, a sales location, a sample location, a warehouse, a storage place, or other place of business maintained, occupied, or used in any way by the person. For purposes of this section, a call center operator with which a person has contracted for a telephone service shall not be considered to be in any way a representative, an agent, a salesman, a canvasser, or a solicitor for the person.

(c) For purposes of this section, a telephone service includes soliciting orders by telephone, accepting orders by telephone, and making and receiving any other telephone calls.

As added by P.L.65-2003, SEC.1.
Ind. Code § 6-3.1-39.5-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-9
Shareholder, partner, beneficiary, or member entitled to credit
Status: in_force

Sec. 9. 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.201-2023, SEC.103.
Ind. Code § 6-3-3-14.6 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-14.6
Repealed
Status: repealed

As added by P.L.213-2015, SEC.83. Amended by P.L.181-2016, SEC.26; P.L.217-2017, SEC.65. Repealed by P.L.108-2019, SEC.120.
Ind. Code § 6-1.1-21.1-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.1 / Section 6-1.1-21.1-9
Repayment of loan by city from any revenue sources
Status: in_force

Sec. 9. The city of LaPorte may repay a loan made under this chapter from any sources of revenue.

As added by P.L.182-2009(ss), SEC.153.
Ind. Code § 6-3.1-36-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-10
Claiming of credit on state tax return
Status: in_force

Sec. 10. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-6-5.5-19 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-19
Determination of taxing units' base revenues and distribution percentages
Status: in_force

Sec. 19. (a) As used in this section, "assessed value" means an amount equal to the true tax value of commercial vehicles that:

(1) are subject to the commercial vehicle excise tax under this chapter; and

(2) would have been subject to assessment as personal property on March 1, 2000, under the law in effect before January 1, 2000.

(b) For calendar year 2001, a taxing unit's base revenue shall be determined as provided in subsection (f). For calendar years that begin after December 31, 2001, and before January 1, 2009, a taxing unit's base revenue shall be determined by multiplying the previous year's base revenue by one hundred five percent (105%). For calendar years that begin after December 31, 2008, a taxing unit's base revenue is equal to:

(1) the amount of commercial vehicle excise tax collected during the previous state fiscal year; multiplied by

(2) the taxing unit's percentage as determined in subsection (f) for calendar year 2001.

(c) The amount of commercial vehicle excise tax distributed to the taxing units of Indiana from the commercial vehicle excise tax fund shall be determined in the manner provided in this section.

(d) On or before July 1, 2000, each county assessor shall certify to the county auditor the assessed value of commercial vehicles in every taxing district.

(e) On or before August 1, 2000, the county auditor shall certify the following to the department of local government finance:

(1) The total assessed value of commercial vehicles in the county.

(2) The total assessed value of commercial vehicles in each taxing district of the county.

(f) The department of local government finance shall determine each taxing unit's base revenue by applying the current tax rate for each taxing district to the certified assessed value from each taxing district. The department of local government finance shall also determine the following:

(1) The total amount of base revenue to be distributed from the commercial vehicle excise tax fund in 2001 to all taxing units in Indiana.

(2) The total amount of base revenue to be distributed from the commercial vehicle excise tax fund in 2001 to all taxing units in each county.

(3) Each county's total distribution percentage. A county's total distribution percentage shall be determined by dividing the total amount of base revenue to be distributed in 2001 to all taxing units in the county by the total base revenue to be distributed statewide.

(4) Each taxing unit's distribution percentage. A taxing unit's distribution percentage shall be determined by dividing each taxing unit's base revenue by the total amount of base revenue to be distributed in 2001 to all taxing units in the county. However, in the event a taxing unit subsequently merges or consolidates with another taxing unit in the county, the amount of the base revenue used to calculate the distribution percentage of the taxing unit resulting from the consolidation or merger under this subdivision is the combined base revenue distributed in 2001 to each taxing unit that was subsequently merged or consolidated to establish the currently existing taxing unit.

(g) The department of local government finance shall certify each taxing unit's base revenue and distribution percentage for calendar year 2001 to the auditor of state on or before September 1, 2000.

(h) The state comptroller shall keep permanent records of each taxing unit's base revenue and distribution percentage for calendar year 2001 for purposes of determining the amount of money each taxing unit in Indiana is entitled to receive in calendar years that begin after December 31, 2001.

As added by P.L.181-1999, SEC.2. Amended by P.L.14-2000, SEC.21; P.L.90-2002, SEC.306; P.L.182-2009(ss), SEC.240; P.L.9-2024, SEC.204; P.L.137-2024, SEC.16.
Ind. Code § 6-1.1-45-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-9
Eligibility for deduction; amount; conditions; approval by fiscal body or legislative body
Status: in_force

Sec. 9. (a) Subject to subsection (d), a taxpayer that makes a qualified investment is entitled to a deduction from the assessed value of the taxpayer's enterprise zone property located at the enterprise zone location for which the taxpayer made the qualified investment. The amount of the deduction is equal to the remainder of:

(1) the total amount of the assessed value of the taxpayer's enterprise zone property assessed at the enterprise zone location on a particular assessment date; minus

(2) the total amount of the base year assessed value for the enterprise zone location.

(b) Subject to subsection (c), a taxpayer that makes a qualified investment is entitled to a deduction from the assessed value of the taxpayer's entrepreneur and enterprise district property located at the entrepreneur and enterprise district location for which the taxpayer made the qualified investment. The amount of the deduction is equal to the remainder of:

(1) the total amount of the assessed value of the taxpayer's entrepreneur and enterprise district property assessed at the entrepreneur and enterprise district location on a particular assessment date; minus

(2) the total amount of the base year assessed value for the entrepreneur and enterprise district location.

(c) To receive the deduction allowed under subsection (a) or (b) for a particular year, a taxpayer must comply with the conditions set forth in this chapter.

(d) A taxpayer that makes a qualified investment in an enterprise zone established under IC 5-28-15-11 that is under the jurisdiction of a military base reuse authority board created under IC 36-7-14.5 or IC 36-7-30-3 is entitled to a deduction under this section only if the deduction is approved by the legislative body of the unit that established the military base reuse authority board.

(e) Except as provided in subsection (d), a taxpayer that makes a qualified investment at an enterprise zone location or an entrepreneur and enterprise district location that is located within an allocation area, as defined by IC 6-1.1-21.2-3, is entitled to a deduction under this section only if the deduction is approved by the:

(1) fiscal body of the unit, in the case of an allocation area established under IC 6-1.1-39;

(2) legislative body of the unit described in IC 8-22-3.5-1, in the case of an allocation area located in an airport development zone;

(3) legislative body of the unit that established the department of redevelopment, in the case of an allocation area established under IC 36-7-14;

(4) legislative body of the unit that established the redevelopment authority, in the case of an allocation area established under IC 36-7-14.5;

(5) legislative body of the consolidated city or excluded city that approved the establishment of the allocation area, in the case of an allocation area established under IC 36-7-15.1; or

(6) legislative body of the unit that established the reuse authority, in the case of an allocation area established under IC 36-7-30.

As added by P.L.214-2005, SEC.16. Amended by P.L.154-2006, SEC.60; P.L.211-2007, SEC.5; P.L.146-2008, SEC.304; P.L.238-2017, SEC.15.
Ind. Code § 6-1.1-21.4-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-2
"Eligible school corporation"
Status: in_force

Sec. 2. As used in this chapter, "eligible school corporation" refers to any of the following:

(1) A school corporation located in a county in which distributions of property tax revenue for 2007 or 2008 to the taxing units (as defined in IC 6-1.1-1-21) of the county:

(A) have not been made; or

(B) were delayed by more than sixty (60) days after either due date specified in IC 6-1.1-22-9.

(2) A school corporation that is:

(A) designated by the distressed unit appeal board as a distressed political subdivision under IC 6-1.1-20.3; or

(B) approved for a loan by the distressed unit appeal board under IC 6-1.1-20.3-8.3.

(3) A school corporation that had a loan from the counter-cyclical revenue and economic stabilization fund denied in October 2013. However, the school corporation is not an eligible school corporation if in 2014 the voters approve a referendum tax levy for the school corporation under IC 20-46-1.

As added by P.L.131-2008, SEC.5. Amended by P.L.145-2012, SEC.16; P.L.166-2014, SEC.5.
Ind. Code § 6-1.1-12.1-5.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.6
Compliance with statement of benefits; confidentiality of information
Status: in_force

Sec. 5.6. (a) In addition to the requirements of section 5.4(b) of this chapter, a property owner who files a deduction schedule under section 5.4 of this chapter must provide the county auditor and the designating body with information showing the extent to which there has been compliance with the statement of benefits approved under section 4.5 of this chapter.

(b) Notwithstanding IC 5-14-3 and IC 6-1.1-35-9, the following information is a public record if filed under this section:

(1) The name and address of the taxpayer.

(2) The location and description of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment for which the deduction was granted.

(3) Any information concerning the number of employees at the facility where the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment is located, including estimated totals that were provided as part of the statement of benefits.

(4) Any information concerning the total of the salaries paid to those employees, including estimated totals that were provided as part of the statement of benefits.

(5) Any information concerning the amount of solid waste or hazardous waste converted into energy or other useful products by the new manufacturing equipment.

(6) Any information concerning the assessed value of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment including estimates that were provided as part of the statement of benefits.

(c) The following information is confidential if filed under this section:

(1) Any information concerning the specific salaries paid to individual employees by the owner of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

(2) Any information concerning the cost of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

As added by P.L.82-1987, SEC.5. Amended by P.L.56-1988, SEC.10; P.L.14-1991, SEC.5; P.L.65-1993, SEC.9; P.L.25-1995, SEC.22; P.L.4-2000, SEC.9; P.L.64-2004, SEC.9 and P.L.81-2004, SEC.53; P.L.216-2005, SEC.3; P.L.193-2005, SEC.4; P.L.1-2006, SEC.134; P.L.288-2013, SEC.16; P.L.8-2022, SEC.9.
Ind. Code § 6-9-68-10 — Indiana Code / Title 6 / Article 9 / Chapter 68 / Section 6-9-68-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.117.
Ind. Code § 6-8.1-16.3-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 16.3 / Section 6-8.1-16.3-1
Definitions
Status: in_force

Sec. 1. The following terms are defined for this chapter:

(1) "Pilot program" means the department of state revenue pilot program established by section 2 of this chapter.

(2) "Public employee" has the meaning set forth in IC 34-6-2.1-54.

As added by P.L.147-2018, SEC.4. Amended by P.L.186-2025, SEC.74.
Ind. Code § 6-8-1-11 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-11
Payment of tax; right of reimbursement
Status: in_force

Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon payment of the tax and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting the tax is not subject to any suit or action for recovery by any person, but the remedy of that person shall be exclusively by claim or suit for refund under the terms of this chapter.

Formerly: Acts 1947, c.278, s.11. As amended by P.L.2-1988, SEC.36; P.L.109-1988, SEC.14; P.L.128-2026, SEC.61.
Ind. Code § 6-3.6-8-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 8 / Section 6-3.6-8-5
Adjusted gross income tax provisions; applicability; employer's withholding report
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. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law (IC 6-3) concerning:

(1) definitions;

(2) declarations of estimated tax;

(3) filing of returns;

(4) deductions or exemptions from adjusted gross income;

(5) remittances;

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

(7) penalties and interest; and

(8) exclusion of military pay credits for withholding;

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

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

(c) Notwithstanding subsections (a) and (b), each employer shall report to the department of state revenue the amount of withholdings attributable to each county. This report shall be submitted to the department of state revenue:

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.64.
Ind. Code § 6-1.1-17-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-14
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 P.L.90-2002, SEC.154; P.L.73-2005, SEC.3; P.L.234-2005, SEC.4; P.L.224-2007, SEC.15; P.L.146-2008, SEC.158; P.L.182-2009(ss), SEC.121. Repealed by P.L.257-2019, SEC.45.
Ind. Code § 6-7-1-15 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-15
Department as official agent of state to administer and enforce chapter; salaries and expenses; powers
Status: in_force

Sec. 15. (a) The department is the official agent of the state for the administration and enforcement of this chapter. A sufficient sum to pay salaries and expenses is appropriated to the department out of the monies received by virtue of this chapter.

(b) The department may issue registration certificates, upon the terms and conditions provided in this chapter, and may revoke or suspend the same upon the violation of this chapter or a violation of IC 24-3-5.4-17 by the holder of such a certificate.

(c) The department may apply for membership in the National Tobacco Tax Association.

(d) The department may design and have printed or manufactured stamps of sizes and denominations to be affixed to each individual package. The stamps shall be firmly affixed on each individual package in such a manner that the stamps can not be removed without being mutilated or destroyed; however, the department may by regulation designate some other manner for cancellation of stamps.

(e) The department may authorize distributors to use metered stamping machines or other devices which will imprint distinctive indicia evidencing the payment of the tax upon each individual package. The machines shall be constructed in such a manner as will accurately record or meter the number of impressions or tax stamps made. The tax meter machines or other devices shall be kept available at all reasonable times for inspection by the department, and the machines shall be maintained in proper operating condition.

(f) A person who knowingly tampers with the printing or recording mechanism of such a machine commits a Class B misdemeanor.

Formerly: Acts 1947, c.222, s.14. As amended by Acts 1978, P.L.2, SEC.644; Acts 1980, P.L.61, SEC.13; P.L.137-2022, SEC.58; P.L.128-2026, SEC.44.
Ind. Code § 6-2.5-1-21.9 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-21.9
"Marketplace facilitator"
Status: in_force

Sec. 21.9. (a) "Marketplace facilitator" means a person, including any affiliate (as determined by the relationship standards in Section 267(b) of the Internal Revenue Code) of the person, who:

(1) owns, operates, or otherwise controls a marketplace; and

(2) facilitates a retail transaction pursuant to IC 6-2.5-4-18.

(b) The term does not include a payment processor business:

(1) that is appointed by a merchant to handle payment transactions from various channels, including credit cards and debit cards; and

(2) whose sole activity with respect to marketplace sales is to handle payment transactions between two (2) parties.

As added by P.L.108-2019, SEC.107.
Ind. Code § 6-1.1-18.5-10.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-10.4
Levy limit on taxes imposed by township or reorganized unit that includes a township; exemption
Status: in_force

Sec. 10.4. (a) The ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to ad valorem property taxes imposed by a township or a fire protection district under IC 36-8-14.

(b) For purposes of computing the ad valorem property tax levy limit imposed on a township or a fire protection district under section 3 of this chapter, the township's or the fire protection district's ad valorem property tax levy for a particular calendar year does not include that part of the levy imposed under IC 36-8-14.

(c) In the case of a reorganization under IC 36-1.5 that includes a township and another political subdivision:

(1) the ad valorem property tax levy limits imposed by section 3 of this chapter do not apply to any of the ad valorem property taxes imposed by the reorganized political subdivision under IC 36-8-14; and

(2) for purposes of computing the ad valorem property tax levy limit imposed on the reorganized political subdivision under section 3 of this chapter, the reorganized political subdivision's ad valorem property tax levy for a particular calendar year does not include any part of the levy imposed under IC 36-8-14;

notwithstanding section 9.8 of this chapter.

As added by P.L.35-1990, SEC.9. Amended by P.L.36-2000, SEC.1; P.L.255-2013, SEC.1.
Ind. Code § 6-6-9.7-12 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-12
Expiration
Status: in_force

Sec. 12. This chapter expires January 1, 2041.

As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.
Ind. Code § 6-2.5-11-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 11 / Section 6-2.5-11-8
Provisions in agreement
Status: in_force

Sec. 8. The agreement authorized by this chapter is an accord among individual cooperating sovereign states in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state.

As added by P.L.107-2001, SEC.1.
Ind. Code § 6-9-31-1 — Indiana Code / Title 6 / Article 9 / Chapter 31 / Section 6-9-31-1
Applicability of chapter
Status: in_force

Sec. 1. This chapter applies to each county having a consolidated city.

As added by P.L.256-1997(ss), SEC.6.
Ind. Code § 6-1.1-24.5-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24.5 / Section 6-1.1-24.5-1
Definitions
Status: in_force

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

(1) "Group of affiliated persons" means a group of persons in which each person of the group has a relationship that is described in Section 267(b) of the Internal Revenue Code with at least one (1) other person of the group.

(2) "Person" means an individual, a corporation, a limited liability company, a partnership, or other legal entity.

As added by P.L.236-2015, SEC.3. Amended by P.L.99-2018, SEC.5.
Ind. Code § 6-3.6-7-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-5
Revenue from special purpose rate treated as additional revenue; may not reduce levy limit or approved rate
Status: in_force

Sec. 5. Revenue raised from a tax imposed under this chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining:

(1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or

(2) the approved property tax rate for any fund.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-8-15-3 — Indiana Code / Title 6 / Article 8 / Chapter 15 / Section 6-8-15-3
"Nonprofit agricultural organization"
Status: in_force

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization:

(1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code;

(2) that is domiciled in Indiana;

(3) that was in existence before 1950; and

(4) the members of which include residents of every county in Indiana.

As added by P.L.154-2020, SEC.38.
Ind. Code § 6-2.5-1-11.3 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-11.3
"Ancillary services"
Status: in_force

Sec. 11.3. "Ancillary services" means services that are associated with or incidental to the provision of telecommunication services, including the following:

(1) Detailed telecommunications billing.

(2) Directory assistance.

(3) Vertical services.

(4) Voice mail services.

As added by P.L.145-2007, SEC.1.
Ind. Code § 6-1.1-10.3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-2-b
Repealed
Status: repealed

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

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

As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.8. Repealed by P.L.68-2025, SEC.15.
Ind. Code § 6-9-45-11 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-11
Expiration of tax
Status: in_force

Sec. 11. (a) The tax authorized under this chapter expires on the later of:

(1) January 1, 2045; or

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

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

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

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

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

As added by P.L.236-2023, SEC.112.
Ind. Code § 6-2.5-3-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-7
Presumption of taxability; exemption certificate; verification for property used or consumed in providing public transportation
Status: in_force

Sec. 7. (a) A person who acquires tangible personal property from a retail merchant for delivery in Indiana is presumed to have acquired the property for storage, use, or consumption in Indiana. However, the person or the retail merchant can produce evidence to rebut that presumption.

(b) A retail merchant is not required to produce evidence of nontaxability under subsection (a) if the retail merchant receives from the person who acquired the property an exemption certificate which certifies, in the form prescribed by the department, that the acquisition is exempt from the use tax.

(c) A retail merchant that sells tangible personal property to a person that purchases the tangible personal property for use or consumption in providing public transportation under IC 6-2.5-5-27 may verify the exemption by obtaining the person's:

(1) name;

(2) address; and

(3) motor carrier number, United States Department of Transportation number, or any other identifying number authorized by the department.

The person engaged in public transportation shall provide a signature to affirm under penalties of perjury that the information provided to the retail merchant is correct and that the tangible personal property is being purchased for an exempt purpose.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.211-2007, SEC.10.
Ind. Code § 6-1.1-23.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-5
Demand for payment
Status: in_force

Sec. 5. (a) After a county treasurer prepares the tentative auction list under section 4 of this chapter, the county treasurer shall serve a written demand upon each taxpayer on the list. The written demand may be served upon the taxpayer:

(1) by certified mail;

(2) in person by the county treasurer or the county treasurer's agent; or

(3) by proof of certificate of mailing.

(b) A written demand issued under subsection (a) must include the following:

(1) A statement that the taxpayer is delinquent in the payment of personal property taxes that are attributable to a mobile home assessed as personal property.

(2) The amount of the delinquent taxes.

(3) The penalties due on the delinquent taxes.

(4) The collection expenses that the taxpayer owes.

(5) A statement that if the sum of the delinquent taxes, penalties, and collection expenses are not paid within sixty (60) days after the date the demand is made, the county treasurer may seek a judgment against the taxpayer in a court with jurisdiction.

(6) A statement that if a judgment is entered against the taxpayer for failure to pay delinquent personal property taxes, penalties, and collection expenses attributable to a mobile home assessed as personal property, the county treasurer may offer the taxpayer's mobile home for sale at auction to the highest bidder to satisfy the total amount due plus the additional collection expenses incurred unless the taxpayer:

(A) pays in full the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home; or

(B) enters into an installment agreement with the county treasurer to pay the taxpayer's delinquent personal property taxes, penalties, and collection expenses that are attributable to the taxpayer's mobile home;

before the auction is held.

(7) A statement of the tentative date on which the county treasurer expects to conduct the auction.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-8-1-5.5 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-5.5
"Petroleum gatherer" defined
Status: in_force

Sec. 5.5. As used in this chapter, "petroleum gatherer" means the following:

(1) A person that purchases petroleum products.

(2) A person that gathers and transports petroleum products in which the person does not have the right, title, or interest.

(3) A person that possesses petroleum products upon which the petroleum severance tax has not been paid.

As added by P.L.128-2026, SEC.54.
Ind. Code § 6-3.6-7-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-11
Jackson County; additional rate for jail and juvenile detention center
Status: in_force

Sec. 11. (a) This section applies only to Jackson County.

(b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%).

(c) Revenue raised from a tax under this section may be used only for the purposes of funding the operation and maintenance of a jail and juvenile detention center opened after July 1, 1998.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-11-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-4.5
Expired
Status: repealed

As added by P.L.173-2011, SEC.4. Expired 1-1-2018 by P.L.173-2011, SEC.4.
Ind. Code § 6-8.1-3-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-10
Contracts for services
Status: in_force

Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes.

(b) A contract entered into under this section must require the person providing the service to comply with the requirements governing the administration and collection of taxes by the department.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.332-1989(ss), SEC.25.
Ind. Code § 6-9-70-8 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-1.1-24-1.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1.4
Orders for necessary repairs
Status: in_force

Sec. 1.4. (a) This section applies to real property that is on an executive's certified list of vacant and abandoned property under section 1.5(a) of this chapter.

(b) The executive of a county, city, or town may submit to the county auditor copies of one (1) or more orders for necessary repairs for any property on the executive's certified list of vacant or abandoned property to be included with the notice required under section 1.5 of this chapter, section 2.3 of this chapter, or IC 36-7-36.

(c) An executive of a county, city, or town that submits orders for necessary repairs to the county auditor under subsection (b) shall make information about the necessary repairs available to the public, upon request or otherwise, at least forty (40) days before the sale conducted under section 1.5 of this chapter.

(d) If the executive of a county, city, or town submits a copy of an order for necessary repairs for a vacant or abandoned property to the county auditor under subsection (b) and makes the information about the necessary repairs available to the public under subsection (c), a successful bidder for the vacant or abandoned property at a tax sale conducted under section 1.5 of this chapter takes the successful bidder's interest in the vacant or abandoned property subject to the order for necessary repairs for the vacant or abandoned property.

(e) If a tax deed for a vacant or abandoned property has been issued to a successful bidder under section 1.5 of this chapter and there is an order for necessary repairs for the vacant or abandoned property to which subsection (d) applies, the enforcement authority with jurisdiction may enforce the order for necessary repairs under IC 36-7-9 against the successful bidder.

As added by P.L.99-2018, SEC.2.
Ind. Code § 6-1.1-14-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-2
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-29-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.128. Repealed by P.L.219-2007, SEC.150.
Ind. Code § 6-9-15-6 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-6
Tax on lodging income
Status: in_force

Sec. 6. (a) The county council may impose 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, lodging, or accommodations in any hotel, motel, inn, tourist camp, or tourist cabin located in the county. However, the tax may not be imposed on the renting or furnishing of:

(1) campsites at a state or federal park or forest;

(2) rooms, lodgings, or accommodations to a person for a period of thirty (30) days or more; or

(3) any room, lodging, or accommodations in a university or college residence hall to a student participating in a course of study for which the student receives college credit from a college or university located in the county.

(b) The tax shall be imposed at the rate of four percent (4%) on the gross income derived from lodging income only. Subject to subsection (g), the county council may increase the tax rate to eight percent (8%). The tax is in addition to the state gross retail tax imposed on such persons by IC 6-2.5.

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

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

(e) 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.

(f) If the tax is paid to the department of state revenue, the amounts received from such tax shall be paid quarterly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

(g) This subsection applies only if the county council increases the tax rate to more than five percent (5%). The portion of the tax rate that exceeds five percent (5%) shall expire on December 31, 2045.

As added by Acts 1981, P.L.101, SEC.1. Amended by P.L.110-1987, SEC.2; P.L.108-1987, SEC.14; P.L.67-1997, SEC.15; P.L.175-2018, SEC.14; P.L.9-2024, SEC.233; P.L.121-2024, SEC.1.
Ind. Code § 6-1.1-18.5-13.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-13.6
Repealed
Status: repealed

As added by P.L.178-2002, SEC.28. Amended by P.L.224-2007, SEC.27; P.L.146-2008, SEC.181; P.L.182-2009(ss), SEC.133. Repealed by P.L.203-2016, SEC.12.
Ind. Code § 6-3.1-13-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-4
"Full-time employee"
Status: in_force

Sec. 4. As used in this chapter, "full-time employee" means an individual who is employed for consideration for at least thirty-five (35) hours each week or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment.

As added by P.L.41-1994, SEC.1.
Ind. Code § 6-1.1-51.3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-2
Credit for blind or disabled person; limitations
Status: in_force

Sec. 2. (a) An individual is entitled to a credit against local property taxes imposed on the individual's real property, or mobile home or manufactured home within the county, if:

(1) the individual is blind or the individual has a disability;

(2) the real property, mobile home, or manufactured home is principally used and occupied by the individual as the individual's residence; and

(3) the individual:

(A) owns the real property, mobile home, or manufactured home; or

(B) is buying the real property, mobile home, or manufactured home under contract;

on the date the credit is claimed, and in the case of clause (B), the contract or a memorandum of the contract is recorded in the county recorder's office.

(b) The amount of the credit is equal to one hundred twenty-five dollars ($125).

(c) For purposes of this section, "blind" has the same meaning as the definition contained in IC 12-7-2.1-38(1).

(d) For purposes of this section, "individual with a disability" means a person unable to engage in any substantial gainful activity by reason of a medically determinable physical or mental impairment which:

(1) can be expected to result in death; or

(2) has lasted or can be expected to last for a continuous period of not less than twelve (12) months.

(e) An individual with a disability filing a claim under this section shall submit proof of the disability. Proof that a claimant is eligible to receive disability benefits under the federal Social Security Act (42 U.S.C. 301 et seq.) shall constitute proof of disability for purposes of this section.

(f) An individual with a disability not covered under the federal Social Security Act shall be examined by a physician and the individual's status as an individual with a disability determined by using the same standards as used by the Social Security Administration. The costs of this examination shall be borne by the claimant.

(g) An individual who has sold real property, a mobile home not assessed as real property, or a manufactured home not assessed as real property to another person under a contract that provides that the contract buyer is to pay the property taxes on the real property, mobile home, or manufactured home may not claim the credit provided under this section against that real property, mobile home, or manufactured home.

(h) An individual wishing to claim a credit under this section must file a statement, on forms prescribed by the department of local government finance, with the county auditor and provide documentation necessary to substantiate the individual's eligibility for the credit. The statement must be completed and dated on or before January 15 of the calendar year in which the property taxes are first due and payable. The statement may be filed in person or by mail. If mailed, the mailing must be postmarked on or before the last day for filing. An individual who remains eligible for the credit in the following year is not required to file a statement to apply for the credit in the following year. However, an individual who receives a credit under this section in a particular year and who becomes ineligible for the credit in the following year shall notify the auditor of the county in which the homestead is located of the individual's ineligibility not later than sixty (60) days after the individual becomes ineligible.

As added by P.L.68-2025, SEC.84. Amended by P.L.230-2025, SEC.60; P.L.145-2026, SEC.25.
Ind. Code § 6-6-5-5.5 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5.5
Repealed
Status: repealed

As added by P.L.98-1989, SEC.6. Repealed by P.L.256-2017, SEC.28.
Ind. Code § 6-3.1-13-15.7 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-15.7
Repealed
Status: repealed

As added by P.L.167-2014, SEC.7. Repealed by P.L.74-2020, SEC.11.
Ind. Code § 6-1.1-6.2-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-26
Cultivation or harvest of crops; permit
Status: in_force

Sec. 26. A person may not cultivate or harvest crops on land classified as a windbreak, except crops cultivated or harvested solely for wildlife food or cover pursuant to a permit issued by the department of natural resources.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-6-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-3.5
Restrictions on use of classified land
Status: in_force

Sec. 3.5. (a) Areas eligible within a parcel of land may contain any of the following:

(1) Nonforest areas containing a good stand of vegetation capable of supporting wildlife that is conducive to wildlife management. A good stand of vegetation must include a diverse stand of vegetation other than monotypic stands or nonnative invasive species, including tall fescue (Festuca arundinacea) and other species designated by the state forester. However, the state forester may allow tall fescue to be used for erosion control.

(2) A body of water that:

(A) is less than two (2) acres in size; or

(B) has an average depth less than four (4) feet.

A parcel may contain more than one (1) isolated body of water.

(b) A parcel may not be converted from native forest land or a forest plantation to a non-forest area without a special permit issued under section 17 of this chapter.

(c) Except for crops cultivated solely for wildlife food or cover, a person may not cultivate nontimber agricultural crops on land classified as wildlands.

(d) A person may not:

(1) fill or drain; or

(2) remove native vegetation or trees from;

a wetland classified as wildlands.

As added by P.L.186-2003, SEC.3. Amended by P.L.66-2006, SEC.5; P.L.33-2024, SEC.1.
Ind. Code § 6-1.1-6-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-27
Landowner's report
Status: in_force

Sec. 27. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall file a report once each year with the state forester on forms furnished by the state forester.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.66-2006, SEC.24.
Ind. Code § 6-9-6-1 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred twelve thousand (112,000) and less than one hundred twenty thousand (120,000).

As added by Acts 1978, P.L.49, SEC.1. Amended by Acts 1982, P.L.1, SEC.12; P.L.12-1992, SEC.38; P.L.170-2002, SEC.35; P.L.119-2012, SEC.59; P.L.104-2022, SEC.33.
Ind. Code § 6-3.6-7-17 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-17
Perry County; additional rate for county jail and related buildings; uses; balance transfer to the county capital project fund
Status: in_force

Sec. 17. (a) This section applies only to Perry County.

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

(1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and

(2) overcrowding of the county jail, the costs associated with housing the county's inmates outside the county, and the potential unavailability of additional housing for inmates outside the county.

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

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

(1) Five-tenths percent (0.5%).

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

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

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

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

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

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

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

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

(f) Funds accumulated from a tax under this section after:

(1) the redemption of the bonds issued; or

(2) the final payment of lease rentals due under a lease entered into under this section;

shall be transferred to a county capital project fund to be used to finance capital projects within Perry County.

As added by P.L.243-2015, SEC.10. Amended by P.L.38-2021, SEC.46; P.L.137-2024, SEC.11.
Ind. Code § 6-1.1-3-29 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-29
Depreciable personal property 30% minimum valuation limitation
Status: in_force

Sec. 29. (a) This subsection applies only to a taxpayer's assessable depreciable personal property that is placed in service on or before January 1, 2025. Except as provided in subsections (b) and (c), for each assessment date, the total valuation of a taxpayer's assessable depreciable personal property in a single taxing district may not be less than thirty percent (30%) of the adjusted cost of all the taxpayer's assessable depreciable personal property in the taxing district.

(b) The limitation set forth in subsection (a) is to be applied before any special adjustment for abnormal obsolescence. The limitation does not apply to equipment not placed in service, special tooling, and permanently retired depreciable personal property.

(c) Depreciable personal property that is placed in service after January 1, 2025, is not subject to the minimum valuation limitation under this section. However, if depreciable personal property is placed in service after January 1, 2025, and is located in an existing tax increment allocation area for which the base assessed value is determined before January 1, 2025, the depreciable personal property remains subject to the minimum valuation limitations under this section.

As added by P.L.68-2025, SEC.11. Amended by P.L.230-2025, SEC.18.
Ind. Code § 6-1.1-8.2-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.2 / Section 6-1.1-8.2-2
"Taxpayer" defined
Status: in_force

Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2).

As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.
Ind. Code § 6-1.1-48-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-7
"Partner organization"
Status: in_force

Sec. 7. As used in this chapter, "partner organization" means a nonprofit organization that:

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

(2) has a mission or purpose that includes supporting one (1) of the following:

(A) A small or medium sized farmer.

(B) A beginning farmer.

(C) A limited resource farmer.

(D) A socially disadvantaged farmer.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-6.8-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-4
Buildings on property
Status: in_force

Sec. 4. A parcel of land may not be classified as cemetery land if a dwelling or other building is situated on the parcel.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-9-78.3-6 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-3.6-9-20 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-20
State and local income tax holding account
Status: in_force

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

Effective 7-1-2028.

Sec. 20. (a) The state and local income tax holding account is established within the state general fund for the purposes of this chapter. The budget agency shall administer the account. The account consists of the following:

(1) Money transferred to the account under section 21 of this chapter.

(2) Money transferred to the account from any other source.

(3) Interest that accrues from money in the account.

(b) The treasurer of state shall invest the money in the account not currently needed for the purposes of the account in the same manner as other public funds may be invested.

(c) Money in the account is continuously appropriated for the purposes of this chapter.

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

(e) Money transferred to the account shall be distributed and allocated as set forth in this chapter.

(f) The budget director shall have the discretion to manage transfers of money into and out of the account based on the current process used for continuous assessment of revenue flows and reconciliation based on the latest data.

As added by P.L.68-2025, SEC.172.
Ind. Code § 6-9-25-1.5 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-1.5
"Committee"
Status: in_force

Sec. 1.5. As used in this chapter, "committee" refers to the county food and beverage tax advisory committee established by section 15 of this chapter.

As added by P.L.194-2016, SEC.1.
Ind. Code § 6-2.5-10-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-3
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.28-1997, SEC.31.
Ind. Code § 6-8.1-17-10 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-10
Communication protocols to share and exchange PTIN information with Internal Revenue Service; other states
Status: in_force

Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred from filing tax returns with the department or the Internal Revenue Service. The department may establish additional communication protocols with other states to exchange similar enforcement or discipline information.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-3.5-10-7 — Indiana Code / Title 6 / Article 3.5 / Chapter 10 / Section 6-3.5-10-7
Registration of vehicle; collection of surtax
Status: in_force

Sec. 7. Except for a person described under section 8.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the surtax due equals the amount established under section 2 of this chapter. The bureau of motor vehicles shall collect the surtax due, if any, at the time a vehicle is registered.

As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.12; P.L.114-2021, SEC.5; P.L.236-2023, SEC.73.
Ind. Code § 6-9-59-8 — Indiana Code / Title 6 / Article 9 / Chapter 59 / Section 6-9-59-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.137-2024, SEC.20.
Ind. Code § 6-9-70-10 — Indiana Code / Title 6 / Article 9 / Chapter 70 / Section 6-9-70-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.119.
Ind. Code § 6-9-33-11 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-11
Coliseum operations; annual report
Status: in_force

Sec. 11. On or before March 31 each year, the executive director of the World War Memorial Coliseum shall submit to the capital improvement board of managers an annual report of the operations of the coliseum.

As added by P.L.176-2009, SEC.20.
Ind. Code § 6-3-1-15 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-15
"Taxpayer"
Status: in_force

Sec. 15. The term "taxpayer" means any person or any corporation subject to taxation under this article.

Formerly: Acts 1963(ss), c.32, s.115. As amended by P.L.2-1988, SEC.5.
Ind. Code § 6-1.5-3-4 — Indiana Code / Title 6 / Article 1.5 / Chapter 3 / Section 6-1.5-3-4
Voluntary dispute resolution
Status: in_force

Sec. 4. (a) As used in this section, "county board" means a county property tax assessment board of appeals.

(b) Upon request by a county assessor, an employee of the Indiana board may assist taxpayers and local officials in their attempts to voluntarily resolve disputes in which:

(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and

(2) the county board has not given written notice of its decision on the issues under review.

(c) If an Indiana board employee assists in attempts to voluntarily resolve a dispute as authorized in subsection (b), the employee may not:

(1) act as an administrative law judge on; or

(2) participate in a decision relating to;

a petition for review of the county board's action on that same dispute.

(d) Notwithstanding any other law, including IC 5-14-1.5, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not required to be open to the public. Such a conference may be open to the public only if both the taxpayer and the township or county official from whose action the taxpayer sought review agree to open the conference to the public.

(e) Notwithstanding any other law, a conference attended by an Indiana board employee acting in the capacity described in subsection (b) is not a proceeding of the Indiana board, and the Indiana board is not required to keep a record of the conference.

As added by P.L.113-2010, SEC.41.
Ind. Code § 6-1.1-10-31.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-31.4
Repealed
Status: repealed

As added by P.L.84-1995, SEC.1. Repealed by P.L.146-2008, SEC.800.
Ind. Code § 6-6-2.5-46 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-46
Filing of new bond; conditions; cancellation of license; reduction of cash deposit by judgment; additional deposit
Status: in_force

Sec. 46. (a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount if:

(1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of; or

(2) in the opinion of the commissioner, any surety on the previous bond becomes unsatisfactory.

If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release in writing the surety on the previous bond from any liability accruing after the effective date of the new bond.

(b) If a licensee has a cash deposit with the commissioner and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-7-1-34 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-34
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27f; Acts 1965, c.225, s.8; Acts 1969, c.294, s.1. As amended by Acts 1976, P.L.21, SEC.1. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-9-33-4 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-4
Taxable transactions; exemption
Status: in_force

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

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

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.8-2000, SEC.3. Amended by P.L.257-2003, SEC.41.
Ind. Code § 6-1.1-9-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-10
Correction of overreporting
Status: in_force

Sec. 10. (a) If in the course of a review of a taxpayer's personal property assessment under this chapter an assessing official or the assessing official's representative or contractor discovers an error indicating that the taxpayer has overreported a personal property assessment, the assessing official shall:

(1) adjust the personal property assessment to correct the error; and

(2) process a refund or credit for any resulting overpayment.

(b) Application of subsection (a) is subject to the restrictions of IC 6-1.1-11-1.

(c) If a taxpayer believes that the taxpayer overreported a personal property assessment that is discovered in the course of a review of the taxpayer's personal property assessment under this chapter for which the assessing official fails to make an adjustment to correct the error under this section either in whole or in part, the taxpayer may:

(1) initiate an appeal of the assessment under IC 6-1.1-15-1.1 for a credit to offset any resulting overpayment against the taxpayer's current personal property tax liability; or

(2) file a claim for refund under IC 6-1.1-26-1.1 of personal property taxes paid with regard to any resulting overpayment.

As added by P.L.154-2006, SEC.9. Amended by P.L.154-2020, SEC.3.
Ind. Code § 6-1.1-20.3-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-16
Distressed school corporations; governing body; employee reductions
Status: in_force

Sec. 16. (a) This section applies to a school corporation during the time the school corporation is a distressed political subdivision.

(b) The governing body of the distressed political subdivision may not meet more often than once every six (6) months. This limit on the number of meetings of the governing body does not apply to the emergency manager.

(c) A per diem may not be paid to a member of the governing body of the distressed political subdivision.

(d) The emergency manager is the school employer for purposes of IC 20-29.

(e) In addition to any reduction in force under IC 20-28, the emergency manager may cancel any employee's contract or terminate an employee's employment as part of a reduction in force as provided in this subsection. Notification for a reduction in force of certificated employees under this subsection may be delivered after September 30 and before November 1 of the contract year. Notification for a reduction in force of noncertificated employees under this subsection may be delivered at any time. The maximum reduction in force of certificated employees under this subsection may not exceed five percent (5%) of the full-time equivalency for all employees for the school corporation as of September 1. The emergency manager shall provide any certificated employee whose contract is being canceled under this subsection with notice at least ninety (90) days before the effective date of the cancellation of the contract.

As added by P.L.213-2018(ss), SEC.14.
Ind. Code § 6-5.5-9-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 9 / Section 6-5.5-9-1
Rules
Status: in_force

Sec. 1. The department shall adopt rules under IC 4-22-2 to implement this article.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-35-8 — Indiana Code / Title 6 / Article 9 / Chapter 35 / Section 6-9-35-8
Transactions taxed
Status: in_force

Sec. 8. Except as provided in section 10 of this chapter, a tax imposed under section 5 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served:

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

(2) in the county or municipality, or both, in which the tax is imposed; and

(3) by a retail merchant for consideration.

As added by P.L.214-2005, SEC.44.
Ind. Code § 6-3.1-34-18 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-18
Repayment provisions
Status: in_force

Sec. 18. (a) Except as provided in subsection (b), if the corporation awards a tax credit to a taxpayer under this chapter that exceeds twenty million dollars ($20,000,000), the corporation shall include in an agreement entered into under section 17 of this chapter a provision that requires the taxpayer to repay to the corporation the portion of the credit that exceeds twenty million dollars ($20,000,000) with interest. Notwithstanding the date on which a tax credit is awarded under this chapter, any repayment of any part of a credit awarded under this chapter shall be deposited in the state general fund.

(b) Notwithstanding subsection (a), the corporation may exclude from its agreement entered into under section 17 of this chapter a repayment provision for any portion of the credit if the award is for a qualified redevelopment site subject to a proposal that will result in a qualified investment of at least one hundred million dollars ($100,000,000).

(c) If the corporation enters into an agreement with a taxpayer under section 17 of this chapter that includes a repayment provision under subsection (a), the corporation shall include in the repayment provision a provision establishing the interest rate that will be applied. The interest rate shall be determined by the board and approved by the budget agency.

(d) This subsection applies to an active multi-phased project occurring on a defined footprint for which the taxpayer has received approval for at least the first phase of the active multi-phased project from the corporation's board before July 1, 2018, for a tax credit under IC 6-3.1-11 (industrial recovery tax credit) before its expiration. The following apply to a project described in this subsection:

(1) Only qualified investments that are made after June 30, 2021, are eligible for a credit award under this chapter.

(2) The annual amount of credits awarded under this chapter for the project may not exceed five million dollars ($5,000,000).

(3) The corporation may not include a repayment provision as part of an agreement entered into under section 17 of this chapter for the credits awarded for the project.

(e) The part of any credit that is subject to a repayment provision under this section must be included in the calculation of the aggregate amount of applicable tax credits that the corporation may certify for a state fiscal year under IC 5-28-6-9.

(f) This subsection applies retroactively and only to an agreement entered into under section 17 of this chapter that was executed on or before December 31, 2020, and that:

(1) awards a credit under this chapter and an industrial recovery tax credit under IC 6-3.1-11 under the same agreement;

(2) awards a credit under this chapter with a maximum amount of ten million dollars ($10,000,000);

(3) states an estimated capital investment of at least two hundred fifty millions dollars ($250,000,000); and

(4) is for a project in a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000).

Notwithstanding subsection (a), for an agreement to which this subsection applies, the corporation shall not enforce any repayment provision relating to the credit awarded under this chapter and shall amend the agreement to remove the repayment provision not later than June 30, 2026.

As added by P.L.158-2019, SEC.29. Amended by P.L.135-2022, SEC.17; P.L.201-2023, SEC.102; P.L.157-2026, SEC.101.
Ind. Code § 6-1.1-24-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-10
Guarantee by treasurer
Status: in_force

Sec. 10. (a) When a certificate of sale is issued under section 9 of this chapter, the county treasurer shall indorse upon, or attach to, the certificate of sale a written guarantee which is signed by the treasurer and which warrants:

(1) that the taxes and special assessments upon the real property described in the certificate of sale are delinquent and were unpaid at the time of sale; and

(2) that the real property is eligible for sale under this chapter.

(b) If the county treasurer, before the time of making the guarantee required by this section, received payment of the delinquent taxes or special assessments for which the real property was sold, the holder of the certificate is entitled to the amount due for an invalid sale under IC 6-1.1-25-10.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-14.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.9.
Ind. Code § 6-1.1-8-33 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-33
Appeal of township or county assessor's assessment of fixed property
Status: in_force

Sec. 33. A public utility company may appeal a township or county assessor's assessment of fixed property in the same manner that it may appeal a township or county assessor's assessment of tangible property under IC 6-1.1-15.

[Pre-1975 Property Tax Recodification Citation: 6-1-44-12 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.146-2008, SEC.99.
Ind. Code § 6-8.1-15-17 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-17
Reliance on address supplied by customer
Status: in_force

Sec. 17. (a) A home service provider is responsible for obtaining and maintaining the customer's place of primary use. Subject to section 18 of this chapter, a home service provider may rely on the applicable residential or business street address supplied by the home service provider's customer and is not liable for any additional taxes, charges, or fees based on a different determination of the place of primary use for taxes, charges, or fees that are customarily passed on to the customer as a separate itemized charge if the reliance on information provided by its customer is in good faith.

(b) Except as provided in section 18 of this chapter, a home service provider may treat the address used by the home service provider for tax purposes for any customer under a service contract or agreement in effect on or before July 28, 2002, as that customer's place of primary use for the remaining term of the service contract or agreement, excluding any extension or renewal of the service contract or agreement, for purposes of determining the taxing jurisdictions to which taxes, charges, or fees on charges for mobile telecommunications service are remitted.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-12.1-0.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-0.3
Legalization of designation of economic revitalization area before February 1, 1991
Status: in_force

Sec. 0.3. Notwithstanding any other law, a designating body's actions taken before February 1, 1991, in retroactively designating an economic revitalization area are legalized and validated.

As added by P.L.220-2011, SEC.121.
Ind. Code § 6-3.1-20-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 20 / Section 6-3.1-20-7
Amount of credits determined by department and deposited in state general fund; transfers to northwest Indiana regional development authority
Status: in_force

Sec. 7. (a) The department shall before July 1 of each year determine the following:

(1) The greater of:

(A) eight million five hundred thousand dollars ($8,500,000); or

(B) the amount of credits allowed under this chapter for taxable years ending before January 1 of the year.

(2) The quotient of:

(A) the amount determined under subdivision (1); divided by

(B) four (4).

(b) Except as provided in subsection (d), one-half (1/2) of the amount determined by the department under subsection (a)(2) shall be:

(1) deducted each quarter from the riverboat supplemental wagering tax revenue otherwise payable to the county under IC 4-33-12-8 and the supplemental distribution otherwise payable to the county under IC 4-33-13-5(f); and

(2) paid instead to the state general fund.

(c) Except as provided in subsection (d), one-sixth (1/6) of the amount determined by the department under subsection (a)(2) shall be:

(1) deducted each quarter from the riverboat supplemental wagering tax revenue otherwise payable under IC 4-33-12-8 and the supplemental distribution otherwise payable under IC 4-33-13-5(f) to each of the following:

(A) The largest city by population located in the county.

(B) The second largest city by population located in the county.

(C) The third largest city by population located in the county; and

(2) paid instead to the state general fund.

(d) If the amount determined by the department under subsection (a)(1)(B) is less than eight million five hundred thousand dollars ($8,500,000), the difference of:

(1) eight million five hundred thousand dollars ($8,500,000); minus

(2) the amount determined by the department under subsection (a)(1)(B);

shall be paid in four (4) equal quarterly payments to the northwest Indiana regional development authority established by IC 36-7.5-2-1 instead of the state general fund. Any amounts paid under this subsection shall be used by the northwest Indiana regional development authority only to establish or improve public mass rail transportation systems in Lake County.

As added by P.L.151-2001, SEC.5. Amended by P.L.178-2002, SEC.51; P.L.166-2014, SEC.25; P.L.192-2015, SEC.4; P.L.255-2015, SEC.59; P.L.204-2016, SEC.26; P.L.108-2019, SEC.122; P.L.293-2019, SEC.44; P.L.156-2020, SEC.24.
Ind. Code § 6-9-26-16 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-16
Repeal of ordinance; effective date; copy
Status: in_force

Sec. 16. The repeal of an ordinance under section 14 of this chapter takes effect January 1 immediately following the date the repeal was adopted. If the fiscal body repeals the ordinance, the clerk shall immediately send a certified copy of the ordinance repealing the ordinance imposing the tax to the commissioner of the department of state revenue.

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-3-1-25 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-25
"State"
Status: in_force

Sec. 25. The term "state" means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.

Formerly: Acts 1963(ss), c.32, s.125; Acts 1965, c.233, s.12.
Ind. Code § 6-3.6-6-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-4
Additional revenue; allocation; public safety; economic development; certified shares
Status: in_force

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

Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6-3 and takes effect and applies as specified in IC 6-3.6-3-3. The ordinance continues to apply thereafter until it is rescinded or modified. The revenue must be allocated among one (1) or more of the following uses as provided in this chapter:

(1) Public safety.

(2) Economic development projects.

(3) Certified shares.

The ordinance must describe the allocation of additional revenue by use of percentages.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.48; P.L.247-2017, SEC.15.
Ind. Code § 6-3.6-6-2.9 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.9-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 1-1-2029.

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

As added by P.L.193-2023, SEC.2. Amended by P.L.101-2024, SEC.1; P.L.156-2024, SEC.24. Repealed by P.L.68-2025, SEC.123.
Ind. Code § 6-6-2.5-65 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-65
Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release
Status: in_force

Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehicle to have on-board when loaded a terminal-issued bill of lading with a destination state machine printed on its face or which fails to meet the descriptive annotation requirements in section 40(b), 41(g)(2), 41(g)(3), or 62(e) of this chapter, whichever may apply, shall be presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.

(b) After a person:

(1) is found in violation of section 62(c) of this chapter; and

(2) pays the tax due to the state;

the department shall issue a release to the person. The release must permit the dyed or marked special fuel, or both, that is the subject of the violation to be consumed on Indiana public highways within a grace period of twenty-four (24) hours after the time that the release is issued. After the grace period expires, the person shall be considered in violation of section 62(c) of this chapter if the person or the person's agent operates or maintains the same motor vehicle on an Indiana public highway with special fuel containing dye or a marker, or both.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.
Ind. Code § 6-1.1-5-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-11
Rules for determining land within tract; required survey
Status: in_force

Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall follow the rules contained in this section.

(b) Except as provided in subsection (c), the assessor shall recognize the quantity of land stated in a deed or patent if the owner or person in whose name the property is listed holds the land by virtue of:

(1) a deed from another party or from this state; or

(2) a patent from the United States.

(c) If land described in subsection (b) has been surveyed subsequent to the survey made by the United States and if the county assessor is satisfied that the tract contains a different quantity of land than is stated in the patent or deed, the assessor shall recognize the quantity of land stated in the subsequent survey.

(d) Except as provided in subsection (f), a county assessor shall demand in writing that the owner of a tract, or person in whose name the land is listed, have the tract surveyed and that the owner or person in whose name the land is listed return a sworn certificate from the professional surveyor stating the quantity of land contained in the tract if:

(1) the land was within the French or Clark's grant; and

(2) the party holds the land under original entry or survey.

(e) If the party fails to return the certificate under subsection (d) within thirty (30) days after the demand is mailed, the assessor shall have a professional surveyor survey the land. The expenses of a survey made under this subsection shall be paid for from the county treasury. However, the county auditor shall charge the survey expenses against the land, and the expenses shall be collected with the taxes payable in the succeeding year.

(f) A county assessor shall not demand a survey of land described in subsection (d) if:

(1) the owner or holder of the land has previously had it surveyed and presents to the assessor a survey certificate which states the quantity of land; or

(2) the assessor is satisfied from other competent evidence, given under oath or affirmation, that the quantity of land stated in the original survey is correct.

[Pre-1975 Property Tax Recodification Citation: 6-1-27-5.]

Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.50, SEC.1. As amended by Acts 1977, P.L.2, SEC.8; P.L.146-2008, SEC.91; P.L.57-2013, SEC.2.
Ind. Code § 6-9-76-5 — Indiana Code / Title 6 / Article 9 / Chapter 76 / Section 6-9-76-5
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 5. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The county treasurer shall deposit in this fund all amounts the county treasurer receives under section 3 of this chapter that are attributable to a rate that does not exceed five percent (5%).

(b) The county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the treasurer of the commission established under section 7 of this chapter if the commission submits a written request for the transfer.

(c) Money in a convention, visitor, and tourism promotion fund, or money transferred from such a fund under subsection (b), may be expended to promote and encourage conventions, visitors, and tourism within the county. Expenditures may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 2025, the county issued a bond with a pledge of revenues from the tax imposed under IC 6-9-18-3, the county shall continue to expend money from the fund for that purpose until the bond is paid.

As added by P.L.230-2025, SEC.125.
Ind. Code § 6-3.1-35.8-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-7
Applicable tax years
Status: in_force

Sec. 7. This chapter applies to taxable years beginning after December 31, 2021.

As added by P.L.165-2021, SEC.91.
Ind. Code § 6-1.1-39-1.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-1.1
"Additional area"
Status: in_force

Sec. 1.1. As used in this chapter, "additional area" means an area added to an economic development district under section 6 of this chapter.

As added by P.L.63-1991, SEC.1 and P.L.42-1992, SEC.6. Amended by P.L.1-1993, SEC.36.
Ind. Code § 6-1.1-6-5.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-5.5
Revised application with state forester
Status: in_force

Sec. 5.5. (a) A landowner may file a revised application with the state forester under section 11 of this chapter to have classified as native forest land, a forest plantation, or wildlands a parcel of land that:

(1) consists of at least one (1) acre;

(2) meets the requirements of section 3 of this chapter; and

(3) is contiguous to a parcel of land owned by the landowner that is already classified as native forest land, a forest plantation, or wildlands.

(b) A parcel of land described in subsection (a) must be described and platted under section 9 of this chapter. The description and plat under this subsection must be combined with the plat of the existing classified lands.

(c) The revised plat and application prepared under this section:

(1) replace the prior application and plat; and

(2) assume the effective date of the original application for purposes of section 24 of this chapter.

As added by P.L.186-2003, SEC.6. Amended by P.L.66-2006, SEC.7.
Ind. Code § 6-3.1-22-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-2
"Office"
Status: in_force

Sec. 2. As used in this chapter, "office" means the office of community and rural affairs established by IC 4-4-9.7-4.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.27.