Ind. Code § 6-8-8-1 — Indiana Code / Title 6 / Article 8 / Chapter 8 / Section 6-8-8-1
Suits to enforce tax liability; "taxes" defined
Status: in_force

Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Indiana to recover any tax which may be owing to it when the same right is accorded to the state of Indiana and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.

(b) The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state to the effect that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.

(c) The term "taxes" as used in this chapter shall include:

(1) any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;

(2) license fees;

(3) any and all penalties lawfully imposed pursuant to a taxing statute;

(4) interest charges lawfully added to the tax liability which constitutes the subject of the action; and

(5) costs resulting from suits or processes in connection therewith.

(d) The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state.

(e) Whenever a cause of action has accrued under or by virtue of the laws of any other state or territory, such cause of action may be brought in any of the courts of this state, by the person or persons entitled to the proceeds of such cause of action. Provided, however, that such person or persons shall be authorized to bring such action by the laws of the state or territory where the cause of action accrued.

Formerly: Acts 1951, c.180, s.1. As amended by P.L.2-1988, SEC.38.
Ind. Code § 6-9-6-3 — Indiana Code / Title 6 / Article 9 / Chapter 6 / Section 6-9-6-3
Meetings; officers; rules; quorum
Status: in_force

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, which officers shall perform the duties pertaining to those offices. The officers shall serve from the date of their election until their successors are elected and qualified. The members may adopt such bylaws, rules and regulations as they deem necessary for the proper conduct of their proceedings, the carrying out of their duties, and the safeguarding of the funds and the property entrusted to their care. A majority of the board of managers constitutes a quorum, and the concurrence of a majority of the board of managers is necessary to authorize any action.

As added by Acts 1978, P.L.49, SEC.1.
Ind. Code § 6-8.1-9.7-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-6
"Tax refund"
Status: in_force

Sec. 6. As used in this chapter, "tax refund" means an amount described as a refund of tax under the provision of the state tax law that authorized the payment of the refund.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-1.1-4-4.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.8
Reassessment of covered projects
Status: in_force

Sec. 4.8. (a) As used in this section, "covered project" means the construction, remodeling, redevelopment, rehabilitation, or repair of any building, structure, or other real property improvement if:

(1) public funds are used by a private person in whole or in part to carry out the project; and

(2) after the completion of the project, the building, structure, or other real property improvement is owned by a private person.

(b) As used in this section, "public funds" has the meaning set forth in IC 5-22-2-23.

(c) As used in this section, "state agency" has the meaning set forth in IC 4-13-1-1(b).

(d) Upon the completion of a covered project, the state agency or political subdivision providing the public funds to carry out the covered project shall provide notice of the completion of the covered project to the county assessor of the county in which the building, structure, or other real property improvement is located.

(e) Notwithstanding the reassessment schedule in the county's reassessment plan under section 4.2 of this chapter, after receiving notice of the completion of a covered project, the county assessor shall reassess the building, structure, or other real property improvement by carrying out a physical inspection of that property. The reassessment required by this subsection must be completed on or before the earlier of:

(1) the date required under the county's reassessment plan; or

(2) January 1 of the year after the year in which the county assessor receives notice of the completion of a covered project.

As added by P.L.205-2016, SEC.1.
Ind. Code § 6-3.6-7-8.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-8.5
Fountain County; additional rate for county jail facilities
Status: in_force

Sec. 8.5. (a) This section applies to Fountain County.

(b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following:

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

(2) Repay bonds issued or leases entered into for the purposes described in subdivision (1).

(c) If the county council makes the determination set forth in subsection (b), the county council may adopt an ordinance to impose a local income tax rate of not more than fifty-five hundredths percent (0.55%). However, the tax rate may not be greater than the rate necessary to pay for the purposes described in subsection (b).

(d) The tax rate may be imposed only until the later of the following dates:

(1) The date on which the financing, construction, acquisition, improvement, renovation, and equipping of the facilities as described in subsection (b) are completed.

(2) The date on which the last of any bonds issued (including refunding bonds) or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b) are fully paid.

(e) The term of a bond issued (including any refunding bond) or a lease entered into under subsection (b) may not exceed twenty-five (25) years.

(f) The county treasurer shall establish a county jail revenue fund to be used only for the purposes described in this section. Local income tax revenues derived from the tax rate imposed under this section shall be deposited in the county jail revenue fund.

(g) Local income tax revenues derived from the tax rate imposed under this section:

(1) may be used only for the purposes described in this section;

(2) may not be considered by the department of local government finance in determining the county's maximum permissible property tax levy limit under IC 6-1.1-18.5; and

(3) may be pledged to the repayment of bonds issued or leases entered into for the purposes described in subsection (b).

(h) Subject to subsection (i), if the county council determines that the county jail revenue fund established under subsection (f) contains excess reserves, the county council may, before January 1, 2026, adopt a resolution to make a one (1) time transfer from the county jail revenue fund to the county general fund to be used only for emergency management services within the county. The resolution must include the following:

(1) A determination that the county jail revenue fund contains excess reserves and that a transfer from the county jail revenue fund to the county general fund is necessary.

(2) The total amount of excess reserves contained in the county jail revenue fund as of the date the determination is made that the county jail revenue fund contains excess reserves.

(3) The total amount to be transferred from the county jail revenue fund to the county general fund.

(4) The date on which the transfer from the county jail revenue fund to the county general fund will occur.

(i) Prior to adopting a resolution under subsection (h), the county council must adopt a new ordinance under subsection (c) that adjusts the local income tax rate to a rate that:

(1) complies with the limitations described in subsection (c); and

(2) is not greater than the rate necessary to pay for the expenditures incurred for the purposes described in subsection (b).

(j) Fountain County possesses unique governmental and economic development challenges and opportunities related to:

(1) the current county jail; and

(2) a limited industrial and commercial assessed valuation in the county.

The use of local income tax revenues as provided in 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 local income tax revenues as provided in this section to pay any bonds issued or leases entered into to finance the construction, acquisition, improvement, renovation, and equipping of the facilities described in subsection (b), rather than the use of property taxes, promotes those purposes.

(k) Money accumulated from the local income tax rate imposed under this section after the termination of the tax under this section shall be transferred to the county rainy day fund under IC 36-1-8-5.1.

As added by P.L.255-2017, SEC.25. Amended by P.L.230-2025, SEC.83.
Ind. Code § 6-3.5-11-3 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-3
Vehicles subject to tax
Status: in_force

Sec. 3. The wheel tax applies to the following classes of vehicles:

(1) Buses.

(2) Recreational vehicles.

(3) Semitrailers.

(4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.

(5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.

As added by P.L.146-2016, SEC.12. Amended by P.L.178-2019, SEC.21.
Ind. Code § 6-1.1-12.1-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-4.5
Statement of benefits; findings by designating body; deduction periods, amounts, and limitations
Status: in_force

Sec. 4.5. (a) An applicant must provide a statement of benefits to the designating body. The applicant must provide the completed statement of benefits form to the designating body before the hearing specified in section 2.5(c) of this chapter or before the installation 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 person desires to claim a deduction under this chapter. The department of local government finance shall prescribe a form for the statement of benefits. The statement of benefits must include the following information:

(1) A description of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment that the person proposes to acquire. A statement of benefits for new farm equipment must describe each piece of new farm equipment with sufficient detail to afford identification.

(2) With respect to:

(A) new manufacturing equipment not used to dispose of solid waste or hazardous waste by converting the solid waste or hazardous waste into energy or other useful products; and

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

an estimate of the number of individuals who will be employed or whose employment will be retained by the person as a result of the installation of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment and an estimate of the annual salaries of these individuals.

(3) An estimate of the cost of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

(4) With respect to new manufacturing equipment used to dispose of solid waste or hazardous waste by converting the solid waste or hazardous waste into energy or other useful products, an estimate of the amount of solid waste or hazardous waste that will be converted into energy or other useful products by the new manufacturing equipment.

The statement of benefits may be incorporated in a designation application. Notwithstanding any other law, a statement of benefits is a public record that may be inspected and copied under IC 5-14-3-3.

(b) The designating body must review the statement of benefits required under subsection (a). The designating body shall determine whether an area should be designated an economic revitalization area or whether the deduction shall be allowed, based on (and after it has made) the following findings:

(1) Whether the estimate of the cost of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment is reasonable for equipment of that type.

(2) With respect to:

(A) new manufacturing equipment not used to dispose of solid waste or hazardous waste by converting the solid waste or hazardous waste into energy or other useful products; and

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

whether the estimate of the number of individuals who will be employed or whose employment will be retained can be reasonably expected to result from the installation of the new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

(3) Whether the estimate of the annual salaries of those individuals who will be employed or whose employment will be retained can be reasonably expected to result from the proposed installation of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

(4) With respect to new manufacturing equipment used to dispose of solid waste or hazardous waste by converting the solid waste or hazardous waste into energy or other useful products, whether the estimate of the amount of solid waste or hazardous waste that will be converted into energy or other useful products can be reasonably expected to result from the installation of the new manufacturing equipment.

(5) Whether any other benefits about which information was requested are benefits that can be reasonably expected to result from the proposed installation of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment.

(6) Whether the totality of benefits is sufficient to justify the deduction.

The designating body may not designate an area an economic revitalization area or approve the deduction unless it makes the findings required by this subsection in the affirmative.

(c) Except as provided in subsection (f), and subject to subsection (g) and section 15 of this chapter, an owner of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment whose statement of benefits is approved is entitled to a deduction from the assessed value of that equipment for the number of years determined by the designating body under section 17 or 18 of this chapter. Except as provided in subsection (d) and in section 2(i)(3) of this chapter, and subject to subsection (g) and section 15 of this chapter, the amount of the deduction that an owner is entitled to for a particular year equals the product of:

(1) 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 in the year of deduction under the abatement schedule established under section 17 or 18 of this chapter; multiplied by

(2) the percentage prescribed by the designating body under section 17 or 18 of this chapter.

(d) With respect to new manufacturing equipment and new research and development equipment installed before March 2, 2001, the deduction under this section is the amount that causes the net assessed value of the property after the application of the deduction under this section to equal the net assessed value after the application of the deduction under this section that results from computing:

(1) the deduction under this section as in effect on March 1, 2001; and

(2) the assessed value of the property under 50 IAC 4.2, as in effect on March 1, 2001, or, in the case of property subject to IC 6-1.1-8, 50 IAC 5.1, as in effect on March 1, 2001.

(e) The designating body shall determine the number of years the deduction is allowed under section 17 or 18 of this chapter. Except as provided by section 18 of this chapter, the deduction may not be allowed for more than ten (10) years. This determination shall be made:

(1) as part of the resolution adopted under section 2.5 of this chapter; or

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

A determination about the number of years the deduction is allowed that is made under subdivision (1) is final and may not be changed by following the procedure under subdivision (2).

(f) The owner of new manufacturing equipment that is directly used to dispose of hazardous waste is not entitled to the deduction provided by this section for a particular assessment year if during that assessment year the owner:

(1) is convicted of a criminal violation under IC 13, including IC 13-7-13-3 (repealed) or IC 13-7-13-4 (repealed); or

(2) is subject to an order or a consent decree with respect to property located in Indiana based on a violation of a federal or state rule, regulation, or statute governing the treatment, storage, or disposal of hazardous wastes that had a major or moderate potential for harm.

(g) For purposes of subsection (c), the assessed value of new manufacturing equipment, new farm equipment, new research and development equipment, new logistical distribution equipment, or new information technology equipment that is part of an owner's assessable depreciable personal property in a single taxing district subject to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45 is the product of:

(1) the assessed value of the equipment determined without regard to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45; multiplied by

(2) the quotient of:

(A) the amount of the valuation limitation determined under IC 6-1.1-3-29 or IC 6-1.1-8-45 for all of the owner's depreciable personal property in the taxing district; divided by

(B) the total true tax value of all of the owner's depreciable personal property in the taxing district that is subject to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45 determined:

(i) under the depreciation schedules in the rules of the department of local government finance before any adjustment for abnormal obsolescence; and

(ii) without regard to the valuation limitation in IC 6-1.1-3-29 or IC 6-1.1-8-45.

As added by Acts 1981, P.L.72, SEC.3. Amended by P.L.71-1983, SEC.5; P.L.82-1987, SEC.3; P.L.56-1988, SEC.6; P.L.3-1989, SEC.37; P.L.56-1991, SEC.2; P.L.42-1992, SEC.3; P.L.65-1993, SEC.5; P.L.25-1995, SEC.20; P.L.1-1996, SEC.40; P.L.4-2000, SEC.6; P.L.178-2002, SEC.17; P.L.90-2002, SEC.120; P.L.1-2003, SEC.22; P.L.245-2003, SEC.8; P.L.256-2003, SEC.3; P.L.97-2004, SEC.20; P.L.64-2004, SEC.7 and P.L.81-2004, SEC.51; P.L.154-2006, SEC.27; P.L.137-2007, SEC.3; P.L.219-2007, SEC.31; P.L.3-2008, SEC.36; P.L.146-2008, SEC.122; P.L.173-2011, SEC.6; P.L.6-2012, SEC.41; P.L.288-2013, SEC.10; P.L.80-2014, SEC.3; P.L.8-2022, SEC.5; P.L.68-2025, SEC.53.
Ind. Code § 6-5.5-7-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 7 / Section 6-5.5-7-4
Failure to permit examination of books, records, or property; refusal to testify or produce records
Status: in_force

Sec. 4. A person who knowingly:

(1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents;

(2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or

(3) refuses to offer testimony or produce a record;

required under this article commits a Level 6 felony.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.158-2013, SEC.91.
Ind. Code § 6-3.6-1-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-2
Applicability of article
Status: in_force

Sec. 2. This article applies to:

(1) taxes and tax liability in effect after December 31, 2016;

(2) homestead and property tax credits against property tax liability imposed for an assessment date after December 31, 2015; and

(3) subject to subdivisions (1) and (2), administration of taxes described in section 3 of this chapter, after December 31, 2016.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-1.1-42-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-10
Publication of notice
Status: in_force

Sec. 10. A designating body that adopts a resolution under section 9 of this chapter, shall do the following:

(1) Publish notice of the adoption and substance of the resolution in accordance with IC 5-3-1.

(2) File the following information with each taxing unit that has authority to levy property taxes in the geographic area where the zone is located:

(A) A copy of the notice required by subdivision (1).

(B) A statement containing substantially the same information as a statement of benefits filed with the designating body under section 6 of this chapter.

The notice must state that a description of the affected area is available and can be inspected in the county assessor's office. The notice must also name a date when the designating body will receive and hear all remonstrances and objections from interested persons. The designating body shall file the information required by subdivision (2) with the officers of the taxing unit who are authorized to fix budgets, tax rates, and tax levies under IC 6-1.1-17-5 at least ten (10) days before the date of the public hearing.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.23; P.L.96-2000, SEC.2.
Ind. Code § 6-1.1-15-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-8
Remand by tax court; further proceedings by Indiana board; referral; petition for order to show cause
Status: in_force

Sec. 8. (a) If a final determination by the Indiana board is not affirmed under the decision of the tax court, the matter shall be remanded to the Indiana board with instructions to the Indiana board. The Indiana board may, under the tax court's instructions, conduct further proceedings or refer the matter to the:

(1) department of local government finance with respect to an appeal of a determination made by the department; or

(2) county board with respect to an appeal of a determination made by the county board;

to take action that is consistent with the court's opinion. Upon remand, the Indiana board may take action only on those issues specified in the decision of the tax court.

(b) The department of local government finance or the county board shall take action on a case referred to it by the Indiana board under subsection (a) not later than ninety (90) days after the date the referral is made. The department of local government finance or the county board may petition the Indiana board at any time for an extension of the ninety (90) day period. An extension shall be granted upon a showing of reasonable cause.

(c) The taxpayer in a case remanded under subsection (a) may petition the tax court for an order requiring the department of local government finance or the county board to show cause why action has not been taken pursuant to the Indiana board's referral under subsection (a) if:

(1) at least ninety (90) days have elapsed since the referral was made;

(2) the department of local government finance or the county board has not taken action on the issues specified in the tax court's decision; and

(3) an appeal of the tax court's decision has not been filed.

(d) If a case remanded under subsection (a) is appealed under section 5 of this chapter, the ninety (90) day period provided in subsection (b) is tolled until the appeal is concluded.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-1995, SEC.2; P.L.198-2001, SEC.47; P.L.178-2002, SEC.20; P.L.219-2007, SEC.42; P.L.232-2017, SEC.13; P.L.121-2019, SEC.9.
Ind. Code § 6-3.1-45-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-1
Applicability
Status: in_force

Sec. 1. This chapter applies to a taxable year beginning after December 31, 2024.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-3.1-34-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-15
Requirements to be awarded a credit
Status: in_force

Sec. 15. To be awarded a credit under this chapter, a taxpayer must file an application with the corporation and enter into an agreement with the corporation as set forth under this chapter.

As added by P.L.158-2019, SEC.29.
Ind. Code § 6-9-44-4 — Indiana Code / Title 6 / Article 9 / Chapter 44 / Section 6-9-44-4
Taxable transactions
Status: in_force

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

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

(2) in the city; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.157-2013, SEC.2. Amended by P.L.137-2022, SEC.95.
Ind. Code § 6-3-4-8.5 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-8.5
Liability of transferee of property
Status: reserved

Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code.

As added by Acts 1977(ss), P.L.4, SEC.12.
Ind. Code § 6-4.1-7-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 7 / Section 6-4.1-7-2
Reappraisal; petition; time of filing
Status: in_force

Sec. 2. A person who is dissatisfied with an appraisal made by the department of state revenue with respect to a resident decedent's estate may obtain a reappraisal of the property interest involved. To obtain the reappraisal, the person must file a petition for reappraisal with the probate court within one (1) year after the department of state revenue enters an order determining the inheritance tax due as a result of the decedent's death. However, if the original appraisal is fraudulently or erroneously made, the person may file the reappraisal petition within two (2) years after the department of state revenue enters the order.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.20; P.L.79-2017, SEC.33.
Ind. Code § 6-1.1-12.1-2.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-2.3
Repealed
Status: repealed

As added by P.L.64-2004, SEC.6 and P.L.81-2004, SEC.50. Repealed by P.L.216-2005, SEC.9.
Ind. Code § 6-6-5-5.6 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-5.6
Repealed
Status: repealed

As added by P.L.221-2014, SEC.5. Repealed by P.L.256-2017, SEC.29.
Ind. Code § 6-1.1-36-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-5
Officials authorized to administer oath
Status: in_force

Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations:

(1) County assessors.

(2) Township assessors.

(3) County auditors.

(4) Members of a county property tax assessment board of appeals.

(5) Members of the Indiana board.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.126; P.L.198-2001, SEC.90; P.L.146-2008, SEC.287.
Ind. Code § 6-9-78.2-5 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-5
Tax rate
Status: in_force

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

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

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

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

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-1.1-6.8-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-8
Application for assessment as cemetery land
Status: in_force

Sec. 8. (a) A person who wishes to have a parcel of land classified as cemetery land must file an application in duplicate with the director on the forms prescribed by the director. The application must include the following items:

(1) The plats referred to in section 6 of this chapter.

(2) The assessment required under section 7 of this chapter entered in ink by the county assessor.

(3) The signature of the owner, the professional surveyor, and the county assessor.

(b) If an error or omission affecting the eligibility of the application is discovered by the director or county assessor, the director or county assessor shall promptly notify the applicant of the deficiency and allow the applicant to amend the application.

As added by P.L.177-2001, SEC.1. Amended by P.L.57-2013, SEC.8.
Ind. Code § 6-8.1-5-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-5
Information to be provided by person conducting or sponsoring an event at a qualified motorsports facility; additional reporting
Status: in_force

Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a list of persons or entities to whom prize money, purses, or other amounts are distributed and any other such information as requested by the department.

(b) Any person or entity that directly or indirectly receives or is attributed as receiving prize money, purses, or other amounts as the result of a professional motorsports racing event at a qualified motorsports facility (as defined by IC 5-1-17.5-14) shall provide to the department a list of persons or entities that receive or are attributed as receiving prize money and purses, and any other such information as requested by the department.

As added by P.L.233-2013, SEC.10.
Ind. Code § 6-3.1-40-9.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-9.5
Claiming credit on tax return; certified list of physicians; proof of department's approval; limitation
Status: in_force

Sec. 9.5. (a) To receive a credit under this chapter:

(1) the physician owned medical practice must apply for the department's approval of the tax credit for its owners for a calendar year in the manner prescribed by the department after June 30 of that calendar year, but not later than June 30 of the subsequent calendar year;

(2) the physician owned medical practice must submit with the application a certified list of each of the physicians who has an ownership interest in the legal entity described in section 6 of this chapter and any additional information that the department determines is necessary for the calculation of the credit under this chapter;

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

(4) the taxpayer must claim the approved tax credit on the taxpayer'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 taxpayer, if the taxpayer 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.230-2025, SEC.77.
Ind. Code § 6-2.5-15-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 15 / Section 6-2.5-15-17
Procedures for claiming the credit; exemption certificate
Status: in_force

Revisor's Note: The effective date of amendment of IC 6-2.5-15-17 by P.L.178-2025, SEC.17 was changed to 1-1-2026 by P.L.213-2025, SEC.337.

Sec. 17. A qualified data center user or a quantum computing research, advanced computing, and defense infrastructure network operator is not entitled to the exemption provided by section 16 of this chapter unless the qualified data center user or the quantum computing research, advanced computing, and defense infrastructure network operator provides the seller with an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation. In the case of utilities described in IC 6-2.5-4-5, the qualified data center user may issue an exemption certificate on a form prescribed by the department and a copy of the specific transaction award certificate issued by the corporation to cover all utility purchases from that seller. However, for the corporation to issue a specific transaction award certificate for utilities described in IC 6-2.5-4-5, the qualified data center user must agree to report and remit use tax under this article to the department on the part of the utility purchases used for administration of the facility.

As added by P.L.256-2019, SEC.2. Amended by P.L.178-2025, SEC.17.
Ind. Code § 6-1.5-1-3 — Indiana Code / Title 6 / Article 1.5 / Chapter 1 / Section 6-1.5-1-3
"Indiana board"
Status: in_force

Sec. 3. "Indiana board" refers to the Indiana board of tax review established under this article.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.1-51-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-12
Claiming deduction on tax return
Status: in_force

Sec. 12. To qualify for the deduction, the taxpayer must claim the deduction, in the manner prescribed by the department of local government finance, on the taxpayer's personal property tax return filed under IC 6-1.1-3 or IC 6-1.1-8 (or an amended return filed within the time allowed under this article) for the abated property to which the deduction applies.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-2.5-1-25 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-25
"Prosthetic device"
Status: in_force

Sec. 25. "Prosthetic device" means a replacement, corrective, or supportive device, including repair and replacement parts for the device, worn on or in the body to:

(1) artificially replace a missing part of the body;

(2) prevent or correct physical deformity or malfunction; or

(3) support a weak or deformed part of the body.

As added by P.L.257-2003, SEC.16.
Ind. Code § 6-3-1-27 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-27
"United States"
Status: in_force

Sec. 27. "United States", when used in a geographical sense, means the United States as defined in Section 7701 of the Internal Revenue Code.

As added by P.L.75-1985, SEC.2.
Ind. Code § 6-1.1-2-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-11
Tax increment financing allocation area; neutralize effect of certain tax rates
Status: in_force

Sec. 11. (a) As used in this section, "tax increment financing allocation area" means any area authorized by statute in which ad valorem property taxes are allocated, including the following:

(1) IC 6-1.1-39 (economic development districts).

(2) IC 8-22-3.5 (airport development zones).

(3) IC 36-7-14 (redevelopment of areas needing redevelopment generally).

(4) IC 36-7-15.1 (redevelopment of areas in Marion County).

(5) IC 36-7-30 (reuse of federal military bases).

(6) IC 36-7-30.5 (development of multicounty federal military bases).

(7) IC 36-7-32 (certified technology parks).

(8) IC 36-7-32.5 (innovation development districts).

(9) IC 36-7.5-4.5 (rail transit development districts).

(b) The department shall, in each year beginning after December 31, 2026, and ending before January 1, 2034, adjust the base assessed value of each tax increment financing allocation area to neutralize the effect of the changing tax rates resulting year to year from the homestead deduction under IC 6-1.1-12-37(c)(2) and IC 6-1.1-12-37.5(c) and the deduction for eligible property under IC 6-1.1-12-47. It is the intent of the general assembly that an increase in revenue from a change in tax rates resulting from these statutes accrue only to the base assessed value and not to the tax increment financing allocation area. However, in the case of a decrease in revenue from a change in tax rates resulting from these statutes, the department may neutralize the change under this subsection in a positive manner with regard to the tax increment financing allocation area to protect the ability to pay bonds based on incremental revenue, if the tax increment financing allocation area demonstrates to the department that an adjustment is needed before the department calculates a positive neutralization adjustment.

As added by P.L.68-2025, SEC.5. Amended by P.L.157-2026, SEC.31.
Ind. Code § 6-7-1-30 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-30
Repealed
Status: repealed

Formerly: Acts 1947, c.222, s.27b; Acts 1963(ss), c.37, s.7; Acts 1965, c.225, s.3. Repealed by Acts 1977, P.L.89, SEC.6.
Ind. Code § 6-2.5-4-16.7 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-16.7
Prewritten computer software
Status: in_force

Sec. 16.7. (a) Except as provided in subsection (b), a person is a retail merchant making a retail transaction when the person sells, rents, leases, or licenses for consideration the right to use prewritten computer software delivered electronically.

(b) A transaction in which an end user purchases, rents, leases, or licenses the right to remotely access prewritten computer software over the Internet, over private or public networks, or through wireless media:

(1) is not considered to be a transaction in which prewritten computer software is delivered electronically; and

(2) does not constitute a retail transaction.

As added by P.L.200-2018, SEC.1.
Ind. Code § 6-1.1-15-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-16
Evidence to be considered by county board and Indiana board of tax review
Status: in_force

Sec. 16. Notwithstanding any provision in the 2002 Real Property Assessment Manual and Real Property Assessment Guidelines for 2002-Version A, incorporated by reference in 50 IAC 2.3-1-2, a county board or the Indiana board shall consider all evidence relevant to the assessment of real property regardless of whether the evidence was submitted to the township assessor (if any) or county assessor before the assessment of the property.

As added by P.L.178-2002, SEC.22. Amended by P.L.219-2007, SEC.47; P.L.146-2008, SEC.143.
Ind. Code § 6-8.1-9.5-9 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-9
Notice to debtor of action taken; accounting
Status: in_force

Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund.

As added by Acts 1981, P.L.97, SEC.1.
Ind. Code § 6-3.6-9-17 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-17
Special distribution; permitted expenditures
Status: in_force

Sec. 17. (a) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6.

(b) This section refers to a county's trust account maintained under the former local income tax laws set forth in IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7 (all as repealed January 1, 2017).

(c) Before May 1, 2016, the budget agency shall make a one (1) time special distribution to each county having a positive balance in the county's trust account as of December 31, 2014.

(d) The amount of the special distribution from a county's trust account is one hundred percent (100%) of the balance in the county's trust account as of December 31, 2014, as determined by the budget agency.

(e) Before May 1, 2016, the budget agency and the department of local government finance shall do the following:

(1) For any county having a positive balance in the county's trust account as of December 31, 2014, determine the amount of the trust account balance as of December 31, 2014 (referred to as the county's trust balance amount).

(2) Determine each taxing unit's share of the county's trust balance amount (referred to as the taxing unit's allocation amount), using the following allocation method for each former tax:

(A) For county adjusted gross income taxes (IC 6-3.5-1.1) (repealed) as follows:

(i) First, the taxing units that would have received property tax replacement credits shall be allocated that part of the county's allocation amount that would have been considered property tax replacements under IC 6-3.5-1.1 (repealed).

(ii) The remaining amount of the county's allocation amount shall be allocated in the same manner as certified shares under IC 6-3.5-1.1 (repealed).

(B) For county option income taxes (IC 6-3.5-6) (repealed), the county's allocation amount shall be allocated in the same manner as certified shares under IC 6-3.5-6 (repealed).

(C) For county economic development income taxes, the county's allocation amount shall be allocated in the same manner as a certified distribution under IC 6-3.5-7-12(b) (repealed) or IC 6-3.5-7-12(c) (repealed), whichever applies.

(f) Before May 1, 2016, the budget agency and the department of local government finance shall jointly determine and provide to the county auditor the following:

(1) The county's trust balance amount.

(2) Each taxing unit's allocation amount.

(g) Before June 1, 2016, the county auditor shall distribute to each taxing unit an amount equal to the taxing unit's allocation amount.

(h) Money distributed to a county, city, or town may be expended only upon an appropriation by the county's, city's, or town's fiscal body as follows:

(1) At least seventy-five percent (75%) of the special distribution must be:

(A) used exclusively by the county, city, or town for:

(i) engineering, land acquisition, construction, resurfacing, maintenance, restoration, or rehabilitation of both local and arterial road and street systems;

(ii) the payment of principal and interest on bonds sold primarily to finance road, street, or thoroughfare projects;

(iii) any local costs required to undertake a recreational or reservoir road project under IC 8-23-5;

(iv) the purchase, rental, or repair of highway equipment;

(v) providing a match for a grant from the local road and bridge matching grant fund under IC 8-23-30; or

(vi) capital projects for aviation related property or facilities, including capital projects of a board of aviation commissioners established under IC 8-22-2 or an airport authority established under IC 8-22-3-1; or

(B) deposited in the county's, city's, or town's rainy day fund established under IC 36-1-8-5.1. The money deposited in a rainy day fund under this clause may not be appropriated from the rainy day fund or transferred to another fund under IC 36-1-8-5.1(g), unless the money will be used exclusively for purposes set forth in clause (A).

(2) The remaining part of the special distribution may be used by the county, city, or town for any of the purposes of the county, city, or town.

The amount received by a taxing unit that is not a county, city, or town shall be deposited in the taxing unit's rainy day fund established under IC 36-1-8-5.1. However, in the case of a school corporation, the school corporation may deposit the amount received in any of its funds.

As added by P.L.126-2016, SEC.3. Amended by P.L.85-2017, SEC.27; P.L.244-2017, SEC.15.
Ind. Code § 6-1.1-42-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-21
Review of statement of benefits for assessed valuation deduction
Status: in_force

Sec. 21. The designating body must review the statement of benefits required under section 18 of this chapter and conduct a public hearing on the proposed deduction.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-1.1-39-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-2.5
Review of proposed project; preliminary certification
Status: in_force

Sec. 2.5. (a) Within thirty (30) days after the adoption of the ordinance under section 2 of this chapter, the fiscal body shall file with the Indiana economic development corporation:

(1) a copy of the ordinance;

(2) a description of the proposed industrial development program and qualified industrial development project; and

(3) other additional data and information that will enable the corporation to determine preliminarily whether the unit may qualify for a loan from the industrial development fund established under IC 5-28-9.

(b) The Indiana economic development corporation shall review the data and related information submitted under subsection (a) to determine preliminarily whether:

(1) the proposed project will qualify as a qualified industrial development project;

(2) there is a reasonable likelihood that the proposed qualified industrial development project will be initiated and accomplished; and

(3) there is a reasonable likelihood that an application by the unit under IC 5-28-9-12 for a loan from the industrial development fund to institute and administer the proposed industrial development program will be approved by the corporation and the state board of finance.

(c) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project does not or will not qualify as a qualified industrial development project or that there is not a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination in writing to the fiscal body adopting the ordinance. Upon this certification, the ordinance proposing to establish the economic development district is void.

(d) If the Indiana economic development corporation preliminarily determines under subsection (b) that the proposed project qualifies or will qualify as a qualified industrial development project and that there is a reasonable likelihood that a loan from the industrial development fund will be approved under IC 5-28-9-12, the corporation shall certify this determination to the fiscal body adopting the ordinance proposing to establish the economic development district. Upon receipt of this certification, the fiscal body shall proceed to take final action with respect to the ordinance in accordance with section 3 of this chapter.

(e) A favorable preliminary certification under subsection (d) does not, however, represent or constitute a final determination by the Indiana economic development corporation and state board of finance as to whether the unit will obtain a loan from the industrial development fund in accordance with IC 5-28-9.

As added by P.L.24-1987, SEC.14. Amended by P.L.4-2005, SEC.44.
Ind. Code § 6-8-11-3 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-3
"Eligible medical expense"
Status: in_force

Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) of the Internal Revenue Code).

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-49-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-10
Ineligibility for the credit; civil penalty
Status: in_force

Sec. 10. (a) If an individual who is receiving the credit provided by this chapter:

(1) knows or should have known that the individual does not qualify for the credit under this chapter; or

(2) changes the use of the individual's property so that part or all of the property no longer qualifies for the credit under this chapter;

the individual must file a certified statement with the county auditor, notifying the county auditor that subdivision (1) or (2) applies, not more than sixty (60) days after the date subdivision (1) or (2) first applies.

(b) An individual who fails to file the statement required by this section is liable for any additional taxes that would have been due on the property if the individual had filed the statement as required by this section, plus a civil penalty equal to ten percent (10%) of the additional taxes due. The additional taxes owed plus the civil penalty become part of the property tax liability for purposes of this article.

(c) The civil penalty imposed under this section is in addition to any interest and penalties for a delinquent payment that might otherwise be due. One percent (1%) of the total civil penalty collected under this section shall be transferred by the county to the department of local government finance for use by the department in establishing and maintaining the homestead property data base under IC 6-1.1-12-37(j) and, to the extent there is money remaining, for any other purposes of the department.

As added by P.L.95-2023, SEC.1. Amended by P.L.136-2024, SEC.29.
Ind. Code § 6-2.5-2-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 2 / Section 6-2.5-2-1
Imposition; liability; payment; collection
Status: in_force

Sec. 1. (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana.

(b) The person who acquires property in a retail transaction is liable for the tax on the transaction and, except as otherwise provided in this chapter, shall pay the tax to the retail merchant as a separate added amount to the consideration in the transaction. A retail merchant that has either physical presence in Indiana as described in subsection (c) or that meets the threshold in subsection (d) shall collect the tax as agent for the state.

(c) A retail merchant has physical presence in Indiana when the retail merchant:

(1) maintains an office, place of distribution, sales location, sample location, warehouse, storage place, or other place of business which is located in Indiana and which the retail merchant maintains, occupies, or uses, either permanently or temporarily, either directly or indirectly, and either by the retail merchant or through a representative, agent, or subsidiary;

(2) maintains a representative, agent, salesperson, canvasser, or solicitor who, while operating in Indiana under the authority of and on behalf of the retail merchant or a subsidiary of the retail merchant, sells, delivers, installs, repairs, assembles, sets up, accepts returns of, bills, invoices, or takes orders for sales of tangible personal property or services to be used, stored, or consumed in Indiana; or

(3) is otherwise required to register as a retail merchant under IC 6-2.5-8-1.

(d) A retail merchant that does not have a physical presence in Indiana shall, as an agent for the state, collect the gross retail tax on a retail transaction made in Indiana, remit the gross retail tax as provided in this article, and comply with all applicable procedures and requirements of this article as if the retail merchant has a physical presence in Indiana, if the retail merchant's gross revenue from any combination of:

(1) the sale of tangible personal property that is delivered into Indiana;

(2) a product transferred electronically into Indiana; or

(3) a service delivered in Indiana;

exceeds one hundred thousand dollars ($100,000) for the calendar year in which the retail transaction is made or for the calendar year preceding the calendar year in which the retail transaction is made.

(e) A marketplace facilitator must include both transactions made on its own behalf and transactions facilitated for sellers under IC 6-2.5-4-18 for purposes of establishing the requirement to collect gross retail tax without having a physical presence in Indiana for purposes of subsection (d). In addition, except in instances where the marketplace facilitator has not met the threshold in subsection (d), the transactions of the seller made through the marketplace are not counted toward the seller for purposes of determining whether the seller has met the threshold in subsection (d).

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.247-2017, SEC.2; P.L.108-2019, SEC.108; P.L.146-2020, SEC.5; P.L.118-2024, SEC.4.
Ind. Code § 6-9-78.2-1 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-1
Application
Status: in_force

Sec. 1. This chapter applies to Rush County.

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-1.1-25-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-13
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-12.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.139-2001, SEC.24. Repealed by P.L.251-2015, SEC.29.
Ind. Code § 6-6-11-27 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-27
Repealed
Status: repealed

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.21.
Ind. Code § 6-3.6-3-13 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-13
Municipal unit strategic taskforce; local income tax distribution agreement
Status: in_force

Sec. 13. The following apply beginning March 1, 2026:

(1) Each county may, prior to October 1, 2026, convene a Municipal Unit Strategic Taskforce (MUST) with one (1) representative from the county council and each city and town fiscal officer in the county to negotiate and establish through unanimous support a local income tax distribution agreement as it pertains to the county's maximum local income tax rates under IC 6-3.6-6-2(b)(1) and IC 6-3.6-6-2(b)(4). The committee may not include representatives from the fire protection and emergency medical services as defined in IC 6-3.6-6-4.3 and nonmunicipal civil taxing units as defined in IC 6-3.6-6-0.5.

(2) If the Municipal Unit Strategic Taskforce (MUST) establishes a local income tax distribution agreement under subdivision (1), the county shall send the local income tax distribution agreement to the department of local government finance. The department of local government finance shall compile a report of all local income tax distribution agreements and submit the report to the legislative council in an electronic format under IC 5-14-6 prior to December 1, 2026.

As added by P.L.157-2026, SEC.122.
Ind. Code § 6-2.5-9-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-11
Findings of general assembly
Status: in_force

Sec. 11. The general assembly finds the following:

(1) The inability to effectively collect the gross retail tax or use tax from remote sellers that deliver tangible personal property, products transferred electronically, or services directly into Indiana is seriously eroding the tax base of Indiana and causing revenue losses and imminent harm to Indiana through the loss of critical funding for state and local services.

(2) Gross retail tax and use tax revenues are essential in funding state and local services.

(3) Despite the fact that a use tax is imposed on the storage, use, or consumption of tangible personal property in Indiana if the property was acquired in a retail transaction, many remote sellers actively market sales as "tax free" or as "no sales tax" transactions.

(4) The structural advantages of remote sellers, including the absence of point-of-sale tax collection, and the general growth of the online retail industry make clear that further erosion of Indiana's gross retail tax base is likely in the near future.

(5) Remote sellers that make a substantial number of deliveries into Indiana or have large gross revenues from Indiana benefit extensively from Indiana's market (including the economy generally) and from the infrastructure in Indiana.

(6) In contrast with the expanding harms caused to Indiana from this exemption of gross retail tax collection obligations for remote sellers, the costs of that collection have fallen. Given modern computing and software options, it is neither unusually difficult nor burdensome for remote sellers to collect and remit gross retail taxes associated with sales into Indiana.

(7) The Supreme Court of the United States should reconsider its doctrine that prevents, under certain circumstances, states from requiring remote sellers to collect gross retail tax, and as the findings of this section make clear, this argument has grown stronger, and the cause more urgent, with time.

(8) Given the urgent need for the Supreme Court of the United States to reconsider this doctrine, it is necessary for the general assembly to enact IC 6-2.5-2-1(d), clarifying the state's immediate intent to require collection of gross retail taxes by remote sellers.

(9) Expeditious review is necessary and appropriate because, while it may be reasonable notwithstanding this law for remote sellers to continue to refuse to collect the gross retail tax in light of existing federal constitutional doctrine, such a refusal causes imminent harm to Indiana.

(10) It is the intent of the general assembly to apply Indiana's gross retail tax and use tax obligations to the limit of federal and state constitutional doctrines and to specify that Indiana law permits the state to immediately argue in any litigation that such a constitutional doctrine should be changed to permit the obligation to collect state gross retail tax as provided in IC 6-2.5-2-1(d).

As added by P.L.247-2017, SEC.5. Amended by P.L.146-2020, SEC.19.
Ind. Code § 6-1.1-17-20.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-20.3
Review of proposed budget and levy of public libraries without an elected governing body by city, town, or county fiscal body
Status: in_force

Sec. 20.3. (a) Except as provided in section 20.4 of this chapter, this section applies only to the governing body of a public library that:

(1) is not comprised of a majority of officials who are elected to serve on the governing body; and

(2) has a percentage increase in the proposed budget for the taxing unit for the ensuing calendar year that is equal to or more than the result of:

(A) the maximum levy growth quotient determined under IC 6-1.1-18.5-2 for the ensuing calendar year, rounded to the nearest thousandth (0.001), minus one (1); multiplied by

(B) five-tenths (0.5).

For purposes of this section, an individual who qualifies to be appointed to a governing body or serves on a governing body because of the individual's status as an elected official of another taxing unit shall be treated as an official who was not elected to serve on the governing body.

(b) This section does not apply to an entity whose tax levies are subject to review and modification by a city-county legislative body under IC 36-3-6-9.

(c) If:

(1) the assessed valuation of a public library's territory is entirely contained within a city or town; or

(2) the assessed valuation of a public library's territory is not entirely contained within a city or town but more than fifty percent (50%) of the assessed valuation of the public library's territory is contained within the city or town;

the governing body shall submit its proposed budget and property tax levy to the city or town fiscal body in the manner prescribed by the department of local government finance before September 2 of a year. However, the governing body shall submit its proposed budget and property tax levy to the county fiscal body in the manner provided in subsection (d), rather than to the city or town fiscal body, if more than fifty percent (50%) of the parcels of real property within the jurisdiction of the public library are located outside the city or town.

(d) If subsection (c) does not apply or the public library's territory covers more than one (1) county, the governing body of the public library shall submit its proposed budget and property tax levy to the county fiscal body in the county where the public library has the most assessed valuation. The proposed budget and levy shall be submitted to the county fiscal body in the manner prescribed by the department of local government finance before September 2 of a year.

(e) The fiscal body of the city, town, or county (whichever applies) shall review each budget and proposed tax levy and adopt a final budget and tax levy for the public library. The fiscal body may reduce or modify but not increase the proposed budget or tax levy.

(f) If a public library fails to file the information required in subsection (c) or (d), whichever applies, with the appropriate fiscal body by the time prescribed by this section, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the public library for the ensuing budget year, instead of multiplying the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the public library's maximum permissible ad valorem property tax levy for the preceding calendar year as prescribed in STEP TWO of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the public library's maximum permissible ad valorem property tax levy for the preceding calendar year must instead be multiplied by the result of the following:

STEP ONE: Determine:

(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus

(B) one (1).

STEP TWO: Multiply:

(A) the STEP ONE result; by

(B) forty-nine hundredths (0.49).

STEP THREE: Add one (1) to the STEP TWO result.

However, if the public library files the information as required in subsection (c) or (d), whichever applies, for the budget year immediately following the budget year for which the formula under this subsection is applied, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the public library for the subsequent budget year, the public library's maximum permissible ad valorem property tax levy must be calculated as if the formula under this subsection had not been applied for the affected budget year.

(g) If the appropriate fiscal body fails to complete the requirements of subsection (e) before the adoption deadline in section 5 of this chapter for any public library subject to this section, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the city, town, or county for the ensuing budget year, instead of multiplying the maximum levy growth quotient determined under IC 6-1.1-18.5-2(b) or IC 6-1.1-18.5-2(e) (as applicable) for the year by the city's, town's, or county's maximum permissible ad valorem property tax levy for the preceding calendar year as prescribed in STEP TWO of IC 6-1.1-18.5-3(a), for purposes of STEP TWO of IC 6-1.1-18.5-3(a), the city's, town's, or county's maximum permissible ad valorem property tax levy for the preceding calendar year must instead be multiplied by the result of the following:

STEP ONE: Determine:

(A) the result of STEP FOUR of IC 6-1.1-18.5-2(b) or STEP FIVE of IC 6-1.1-18.5-2(e) (as applicable); minus

(B) one (1).

STEP TWO: Multiply:

(A) the STEP ONE result; by

(B) eight-tenths (0.8).

STEP THREE: Add one (1) to the STEP TWO result.

However, if the city, town, or county files the information as required in subsection (e) for the budget year immediately following the budget year for which the formula under this subsection is applied, when calculating the maximum ad valorem property tax levy under IC 6-1.1-18.5-3(a) for the city, town, or county for the subsequent budget year, the unit's maximum permissible ad valorem property tax levy must be calculated as if the formula under this subsection had not been applied for the affected budget year.

As added by P.L.137-2012, SEC.28. Amended by P.L.252-2019, SEC.1; P.L.88-2020, SEC.1; P.L.159-2020, SEC.26; P.L.38-2021, SEC.29; P.L.230-2025, SEC.44; P.L.162-2026, SEC.6.
Ind. Code § 6-8.1-5-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-6
Motor carrier fuel tax and surcharge tax; records or reports; audits or examinations; reimbursement
Status: in_force

Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpayer or carrier to make the record or report available at a location in Indiana.

(b) If a taxpayer or carrier fails to make a report or record available to the department at a location in Indiana, the department may require the taxpayer or carrier to reimburse the department in an amount equal to:

(1) the per diem paid to state employees multiplied by the number of days attributable to the audit or examination, including travel days; plus

(2) the lesser of:

(A) the expenses incurred by the department for lodging and travel; or

(B) four (4) times the amount determined under subdivision (1).

(c) A reimbursement received by the department under this section shall be used by the department to pay the expenses incurred in conducting out-of-state audits and examinations.

As added by P.L.8-1988, SEC.8.
Ind. Code § 6-7-1-30.5 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-30.5
Repealed
Status: repealed

As added by P.L.82-1993, SEC.2. Amended by P.L.47-1994, SEC.1; P.L.224-2003, SEC.119; P.L.56-2023, SEC.42; P.L.56-2023, SEC.346. Repealed by P.L.164-2023, SEC.2.
Ind. Code § 6-1.1-20.6-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-14
Allocation of certain credits by eligible school corporations
Status: in_force

Sec. 14. (a) This section applies only for property taxes first due and payable in 2026.

(b) Notwithstanding any provision to the contrary in this chapter, a school corporation is eligible to allocate the effects of supplemental homestead credits granted under IC 6-1.1-20.6-7.7 for property taxes first due and payable in 2026 proportionately among all the school corporation's property tax funds that are not exempt under section 7.5(b) or 7.5(c) of this chapter, based on the levy for each fund and without taking into account the requirements of section 9.8 of this chapter regarding protected taxes under this section, if the superintendent of the school corporation submits written notification to the department of local government finance not later than May 15, 2026.

(c) This section expires January 1, 2027.

As added by P.L.157-2026, SEC.80.
Ind. Code § 6-5.5-4-3 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-3
Lease or rental of real or tangible personal property
Status: in_force

Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-3-25 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-25
Deposit of amounts collected under an amnesty program
Status: in_force

Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2025, in the same manner as a payment of the listed tax occurring during the fiscal year in which the amnesty program ends.

As added by P.L.213-2015, SEC.93. Amended by P.L.146-2016, SEC.13; P.L.10-2019, SEC.42; P.L.165-2021, SEC.122; P.L.213-2025, SEC.94; P.L.128-2026, SEC.70.
Ind. Code § 6-6-5-4 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-4
Repealed
Status: repealed

Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As amended by Acts 1982, P.L.60, SEC.1; P.L.91-1983, SEC.1. Repealed by P.L.256-2017, SEC.25.
Ind. Code § 6-1.1-10-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-15
Public airports
Status: in_force

Sec. 15. (a) The acquisition and improvement of land for use by the public as an airport and the maintenance of commercial passenger aircraft is a municipal purpose regardless of whether the airport or maintenance facility is owned or operated by a municipality. The owner of any airport located in this state, who holds a valid and current public airport certificate issued by the Indiana department of transportation, may claim an exemption for only so much of the land as is reasonably necessary to and used for public airport purposes. A person maintaining commercial passenger aircraft in a county having a population of:

(1) more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000); or

(2) more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000);

may claim an exemption for commercial passenger aircraft not subject to the aircraft excise tax under IC 6-6-6.5 that is being assessed under this article, if it is located in the county only for the purposes of maintenance.

(b) The exemption provided by this section is noncumulative and applies only to property that would not otherwise be exempt. Nothing contained in this section applies to or affects any other tax exemption provided by law.

(c) As used in this section, "land used for public airport purposes" includes the following:

(1) That part of airport land used for the taking off or landing of aircraft, taxiways, runway and taxiway lighting, access roads, auto and aircraft parking areas, and all buildings providing basic facilities for the traveling public.

(2) Real property owned by the airport owner and used for airport operation and maintenance purposes, which includes the following property:

(A) Leased property that:

(i) is used for agricultural purposes; and

(ii) is located within the area that federal law and regulations of the Federal Aviation Administration restrict to activities and purposes compatible with normal airport operations.

(B) Runway protection zones.

(C) Avigation easements.

(D) Safety and transition areas, as specified in IC 8-21-10 concerning the regulation of tall structures and 14 CFR Part 77 concerning the safe, efficient use and preservation of the navigable airspace.

(E) Land purchased using funds that include grant money provided by the Federal Aviation Administration or the Indiana department of transportation.

(3) Real property used in providing for the shelter, storage, or care of aircraft, including hangars.

(4) Housing for weather and signaling equipment, navigational aids, radios, or other electronic equipment.

The term does not include land areas used solely for purposes unrelated to aviation.

[Pre-1975 Property Tax Recodification Citations: 6-1-11-1; 6-1-11-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.74, SEC.15; P.L.77-1989, SEC.1; P.L.18-1990, SEC.18; P.L.126-2000, SEC.3; P.L.119-2012, SEC.16; P.L.180-2016, SEC.8; P.L.104-2022, SEC.19.
Ind. Code § 6-1.1-4-37 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-37
Repealed
Status: repealed

As added by P.L.1-2004, SEC.6 and P.L.23-2004, SEC.7. Repealed by P.L.1-2007, SEC.248.
Ind. Code § 6-3.6-10-3 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-3
Issuance of bonds for economic development projects; minimum tax rate; procedures; covenant by the general assembly
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. 3. (a) The fiscal body of a county, city, or town may issue bonds payable from revenue under IC 6-3.6-6. The bonds must be for economic development projects.

(b) The fiscal body of a county, city, or town may issue bonds payable from revenue described in section 2 of this chapter for any capital project for which the fiscal body is authorized to issue general obligation bonds. The bonds issued under this section may be payable from the tax if the county option income tax (IC 6-3.5-6 repealed), the county adjusted gross income tax (IC 6-3.5-1.1 repealed), or a tax under IC 6-3.6-6 is also in effect in the county at the time the bonds are issued.

(c) If there are bonds outstanding that have been issued under this section, or leases in effect under section 4 of this chapter, the adopting body may not reduce the tax imposed under IC 6-3.6-6, or an allocation under IC 6-3.6-6-9, or certified shares pledged to repay bonds, as appropriate, below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service on the bonds to their final maturity, plus the highest annual lease payments, unless:

(1) the body that imposed a tax under IC 6-3.6-6; or

(2) any city, town, or county;

pledges all or a part of its certified shares for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments.

(d) For purposes of subsection (c), the determination of a tax rate sufficient to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments must be based on an average of the immediately preceding three (3) years tax collections, if the tax has been imposed for the last preceding three (3) years. If the tax has not been imposed for the last preceding three (3) years, the body that imposed the tax may not reduce the rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service, plus the highest annual lease payments, based upon a study by a qualified public accountant or financial advisor.

(e) IC 6-1.1-20 does not apply to the issuance of bonds under this section.

(f) Bonds issued under this section may be sold at a public sale in accordance with IC 5-1-11 or may be sold at a negotiated sale.

(g) After a sale of bonds under this section, the county auditor shall prepare a debt service schedule for the bonds.

(h) The general assembly covenants that it will not repeal or amend this article in a manner that would adversely affect owners of outstanding bonds issued, or payment of any lease rentals due, under this section.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-6-16-4 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-4
Shared vehicle driver liable for tax
Status: in_force

Sec. 4. The shared vehicle driver who shares a passenger motor vehicle or truck is liable for the vehicle sharing excise tax. The shared vehicle driver shall pay the tax:

(1) to the peer to peer vehicle sharing program if shared through a peer to peer vehicle sharing program; or

(2) to the vehicle owner if not shared through a peer to peer vehicle sharing program;

as a separate amount added to the consideration for the sharing. The peer to peer vehicle sharing program or vehicle owner shall collect the tax as an agent for the state.

As added by P.L.108-2019, SEC.128.
Ind. Code § 6-6-13-13 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-13
Failure to collect or remit; monetary penalties; criminal liability
Status: in_force

Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.

(b) A person who recklessly, knowingly, or intentionally fails or refuses to pay over to the state the aviation fuel excise tax at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any part thereof belonging to the state commits a Level 6 felony.

(c) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the department.

As added by P.L.288-2013, SEC.67. Amended by P.L.168-2014, SEC.10.
Ind. Code § 6-8.1-6-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 6 / Section 6-8.1-6-8
Information concerning municipal taxpayers
Status: in_force

Sec. 8. (a) The department in cooperation with the department of local government finance and the budget agency shall provide information annually that:

(1) identifies the total number of individual taxpayers that live within a particular incorporated city or town;

(2) identifies the total individual adjusted gross income of those taxpayers; and

(3) includes any other information that:

(A) can be abstracted from the taxpayers' individual income tax returns; and

(B) is necessary to obtain information concerning individual income taxation under IC 6-3.5-1.1 (repealed), IC 6-3.5-6 (repealed), IC 6-3.5-7 (repealed), and IC 6-3.6;

as agreed to by the department and the legislative services agency.

(b) As used in this subsection, "authorized agency" refers to the legislative services agency or the budget agency. As used in this subsection, "director" refers to the executive director of the legislative services agency or the director of the budget agency. The department shall provide access to the information described in subsection (a) in electronic format to an authorized agency:

(1) upon receipt of a written request from the director of the authorized agency; and

(2) upon the director's agreement that any information accessed (other than aggregate data) will be kept confidential and used solely for official purposes.

As added by P.L.182-2009(ss), SEC.253. Amended by P.L.197-2016, SEC.77.
Ind. Code § 6-1.1-31-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-7
Assessment of personal property; classification
Status: in_force

Sec. 7. (a) With respect to the assessment of personal property, the rules of the department of local government finance shall provide for the classification of personal property on the basis of:

(1) date of purchase;

(2) location;

(3) use;

(4) depreciation, obsolescence, and condition; and

(5) any other factor that the department determines by rule is just and proper.

(b) With respect to the assessment of personal property, the rules of the department of local government finance shall include instructions for determining:

(1) the proper classification of personal property;

(2) the effect that location has on the value of personal property;

(3) the cost of reproducing personal property;

(4) the depreciation, including physical deterioration and obsolescence, of personal property;

(5) the productivity or earning capacity of mobile homes regularly used to rent or otherwise furnish residential accommodations for periods of thirty (30) days or more;

(6) the true tax value of mobile homes assessed under IC 6-1.1-7 (other than mobile homes subject to the preferred valuation method under IC 6-1.1-4-39(b)) as the least of the values determined using the following:

(A) The National Automobile Dealers Association Guide.

(B) The purchase price of a mobile home if:

(i) the sale is of a commercial enterprise nature; and

(ii) the buyer and seller are not related by blood or marriage.

(C) Sales data for generally comparable mobile homes;

(7) the true tax value at the time of acquisition of computer application software, for the purpose of deducting the value of computer application software from the acquisition cost of tangible personal property whenever the value of the tangible personal property that is recorded on the taxpayer's books and records reflects the value of the computer application software; and

(8) the true tax value of personal property based on the factors listed in this subsection and any other factor that the department determines by rule is just and proper.

(c) In providing for the classification of personal property and the instructions for determining the items listed in subsection (b), the department of local government finance shall not include the value of land as a cost of producing tangible personal property subject to assessment.

(d) With respect to the assessment of personal property, true tax value does not mean fair market value. Subject to this article, true tax value is the value determined under rules of the department of local government finance.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.63, SEC.5; P.L.42-1984, SEC.3; P.L.24-1986, SEC.24; P.L.90-2002, SEC.223; P.L.1-2004, SEC.41 and P.L.23-2004, SEC.44; P.L.214-2005, SEC.15.
Ind. Code § 6-9-33-5 — Indiana Code / Title 6 / Article 9 / Chapter 33 / Section 6-9-33-5
Rate of tax
Status: in_force

Sec. 5. The county supplemental food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter may not exceed one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.8-2000, SEC.3. Amended by P.L.176-2009, SEC.17.
Ind. Code § 6-1.1-6.8-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-15
Repealed
Status: repealed

As added by P.L.177-2001, SEC.1. Repealed by P.L.68-2012, SEC.1.
Ind. Code § 6-3-2-33 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-33
Deduction for qualified passenger vehicle loan interest
Status: in_force

Sec. 33. (a) This section applies to the taxable year beginning after December 31, 2025, and ending before January 1, 2027.

(b) A taxpayer is entitled to a deduction from the taxpayer's adjusted gross income in an amount equal to the amount associated with qualified passenger vehicle loan interest that is deducted from a taxpayer's federal adjusted gross income under Section 163 of the Internal Revenue Code and attributable to the exception under Section 163(h)(4) of the Internal Revenue Code.

(c) The deduction under this section shall be allowable only if the taxpayer is a resident of this state at the time the interest is paid or accrued. In the case of a married couple filing a joint return under this article, the taxpayer shall be the individual who would be treated as paying the interest if the couple were not married.

(d) The deduction under this section shall not be permitted against the adjusted gross income of an estate or trust.

As added by P.L.128-2026, SEC.13.
Ind. Code § 6-9-51-7 — Indiana Code / Title 6 / Article 9 / Chapter 51 / Section 6-9-51-7
Distribution
Status: in_force

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

As added by P.L.290-2019, SEC.14. Amended by P.L.9-2024, SEC.263.
Ind. Code § 6-1.1-1-8.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-8.3
"Indiana board"
Status: in_force

Sec. 8.3. "Indiana board" refers to the Indiana board of tax review established by IC 6-1.5-2-1.

As added by P.L.198-2001, SEC.4.
Ind. Code § 6-7-2-4 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-4
"Retail dealer"
Status: in_force

Sec. 4. As used in this chapter, "retail dealer" means a person engaged in the business of selling taxable products to ultimate consumers, including a retail merchant that meets the economic threshold under IC 6-2.5-2-1(d).

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.105; P.L.137-2022, SEC.66; P.L.118-2024, SEC.15.
Ind. Code § 6-3.6-10-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-9
Limitations on bonds, leases, or other obligations incurred after May 9, 2025
Status: in_force

Sec. 9. (a) Notwithstanding any other law, for bonds, leases, or any other obligations incurred after May 9, 2025, a county, city, town, and any other taxing unit may not pledge for payment from tax revenue received under this article an amount that exceeds an amount equal to twenty-five percent (25%) of the taxing unit's certified distribution under this article.

(b) This section expires July 1, 2028.

As added by P.L.68-2025, SEC.178. Amended by P.L.157-2026, SEC.148.
Ind. Code § 6-1.1-3-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-3
Estate of deceased individuals
Status: in_force

Sec. 3. If residence determines the place of assessment of personal property which is part of the estate of a deceased individual, the residence of the decedent immediately before his death is the place of assessment until the property is distributed to the heirs or other persons entitled to it.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-7.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-2.5-1-7.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-7.5
"Postage charges"
Status: in_force

Sec. 7.5. "Postage charges", for purposes of this article, mean amounts that:

(1) are for the purchase price of stamps or similar charges for mail or parcel delivery through the United States mail, without any additional amounts added to the actual price; and

(2) are incurred by a seller on behalf of its customers or purchasers.

Postage charges do not include any charges for mail or parcel delivery by any means other than through United States mail.

As added by P.L.265-2013, SEC.2.
Ind. Code § 6-2.5-6-2 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-2
Accounting for tax receipts; option to use accrual basis
Status: in_force

Sec. 2. A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross income tax. The department may, at any time, require the retail merchant to stop using the accrual basis.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.192-2002(ss), SEC.59.
Ind. Code § 6-1.1-50-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-7
Rebate check
Status: in_force

Sec. 7. If a qualified individual elects to receive property tax relief in the form of a rebate check as provided in section 3(b)(1) of this chapter, the county auditor shall provide the rebate check to the qualified individual not later than December 31, 2023.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-1.1-20.2-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-11
Loan proceeds received not considered part of levy excess
Status: in_force

Sec. 11. The proceeds of a loan received by an eligible county under this chapter are not considered to be part of the ad valorem property tax levy actually collected by the eligible county for taxes first due and payable during a particular calendar year for the purpose of calculating levy excess.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-9-71-1 — Indiana Code / Title 6 / Article 9 / Chapter 71 / Section 6-9-71-1
Application
Status: in_force

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

As added by P.L.230-2025, SEC.120.
Ind. Code § 6-9-65-7 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-7
Amounts received paid monthly to treasurer of state; warrants issued by state comptroller
Status: in_force

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

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-9-43-2 — Indiana Code / Title 6 / Article 9 / Chapter 43 / Section 6-9-43-2
Applicable definitions
Status: in_force

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

As added by P.L.157-2013, SEC.1.
Ind. Code § 6-2.5-7-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-7
Repealed
Status: repealed

As added by P.L.94-1987, SEC.4. Repealed by P.L.227-2013, SEC.9.
Ind. Code § 6-9-21-5 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-5
Tax rate; gross retail income
Status: in_force

Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income received by the retail merchant from such a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5.

As added by P.L.76-1986, SEC.1.
Ind. Code § 6-3.5-4-3 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-3
Vehicles subject to tax
Status: in_force

Sec. 3. If an adopting entity adopts an ordinance imposing the surtax after December 31 but before September 1 of the following year, a vehicle is subject to the tax if it is registered in the county after December 31 of the year in which the ordinance is adopted. If an adopting entity adopts an ordinance imposing the surtax after August 31 but before the following January 1, a vehicle is subject to the tax if it is registered in the county after December 31 of the year following the year in which the ordinance is adopted. However, in the first year the surtax is effective, the surtax does not apply to the registration of a vehicle for the registration year that commenced in the calendar year preceding the year the surtax is first effective.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.2; P.L.43-1994, SEC.1; P.L.205-2013, SEC.88; P.L.218-2017, SEC.12; P.L.178-2019, SEC.3.
Ind. Code § 6-1.1-11-3.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-3.5
Not-for-profit corporation property; eligibility; application; review
Status: in_force

Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year that follows 2000 by a multiple of two (2) years must file an application for the exemption in that year. However, if a not-for-profit corporation seeks an exemption provided by IC 6-1.1-10 for a year not specified in this subsection and the corporation did not receive the exemption for the preceding year, the corporation must file an application for the exemption in the year for which the exemption is sought. The not-for-profit corporation must file each exemption application in the manner (other than the requirement for filing annually) prescribed in section 3 of this chapter.

(b) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year that remains eligible for the exemption for the following year is only required to file a statement to apply for the exemption in the years specified in subsection (a), if the use of the not-for-profit corporation's property remains unchanged.

(c) A not-for-profit corporation that receives an exemption provided under IC 6-1.1-10 for a particular year which becomes ineligible for the exemption for the following year shall notify the assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before:

(1) May 15 of the year for which it becomes ineligible, if the property becomes ineligible in a year that ends before January 1, 2016; and

(2) April 1 of the year for which it becomes ineligible, if the property becomes ineligible in a year that begins after December 31, 2015.

If a not-for-profit corporation that is receiving an exemption provided under IC 6-1.1-10 changes the use of its tangible property so that part or all of that property no longer qualifies for the exemption, the not-for-profit corporation shall notify the assessor of the county in which the tangible property for which it claims the exemption is located of its ineligibility on or before the date specified in subdivision (1) or (2), as appropriate. The county assessor shall immediately notify the county auditor of the not-for-profit corporation's ineligibility or disqualification for the exemption. A not-for-profit corporation that fails to provide the notification required by this subsection is subject to the penalties set forth in IC 6-1.1-37-9.

(d) For each year that is not a year specified in subsection (a), the auditor of each county shall apply an exemption provided under IC 6-1.1-10 to the tangible property owned by a not-for-profit corporation that received the exemption in the preceding year unless the county property tax assessment board of appeals determines that the not-for-profit corporation is no longer eligible for the exemption.

(e) The department of local government finance may at any time review an exemption provided under this section and determine whether or not the not-for-profit corporation is eligible for the exemption.

As added by P.L.65-1983, SEC.3. Amended by P.L.81-1987, SEC.1; P.L.198-2001, SEC.33; P.L.264-2003, SEC.5; P.L.111-2014, SEC.21.
Ind. Code § 6-5.5-6-5 — Indiana Code / Title 6 / Article 5.5 / Chapter 6 / Section 6-5.5-6-5
Certified copy of return
Status: in_force

Sec. 5. A taxpayer shall furnish to the department at the department's request a true and correct copy of any tax return that the taxpayer has filed with the United States Internal Revenue Service. The copy shall be certified by the taxpayer under penalties of perjury.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-9-41-15 — Indiana Code / Title 6 / Article 9 / Chapter 41 / Section 6-9-41-15
City food and beverage tax receipts fund; requirement to develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan
Status: in_force

Sec. 15. (a) Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center, a conference center, or related tourism or economic development projects.

(b) The city must develop a written plan before December 1 of each year that includes the:

(1) proposed use of funds under subsection (a) for the upcoming calendar year;

(2) detailed use of funds under subsection (a) in the current and prior calendar years; and

(3) fund balance as of January 1 of the current calendar year.

The written plan described in this subsection must be submitted to the state board of accounts and be made available on the department's computer gateway within thirty (30) days of submission.

(c) The city must spend the money in the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b). If no funds have been expended from the city food and beverage tax receipts fund in accordance with the written plan required by subsection (b) before July 1, 2025, then section 15.5 of this chapter applies.

As added by P.L.176-2009, SEC.21. Amended by P.L.236-2023, SEC.106.
Ind. Code § 6-9-54.5-10 — Indiana Code / Title 6 / Article 9 / Chapter 54.5 / Section 6-9-54.5-10
Covenant
Status: repealed

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

As added by P.L.236-2023, SEC.119.
Ind. Code § 6-9-10.5-4 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-4
"Gross retail income"
Status: in_force

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1.

As added by P.L.68-1997, SEC.1.
Ind. Code § 6-6-5-12 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-12
Repealed
Status: repealed

Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981, P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8. Repealed by P.L.256-2017, SEC.38.
Ind. Code § 6-6-2.5-32 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-32
Refunds; circumstances; claims; investigations
Status: in_force

Sec. 32. (a) Special fuel tax that has been collected by a supplier on special fuel used for an exempt purpose, including section 30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel under section 30(a)(8) of this chapter, but which was not dyed or marked, or both, in accordance with section 31 of this chapter, shall be refunded by the department to the user or the user's assignee under rules adopted by the department, in accordance with subsection (c), upon presentation of proof of exempt use by the end user in the form that the department prescribes. A person that claims a refund under section 32.7 of this chapter for special fuel tax collected on compressed natural gas product may not claim a refund under this subsection for the same special fuel tax.

(b) Special fuel tax that has been collected by a supplier on special fuel that was removed from a terminal or refinery for delivery in Indiana, and was exported by a licensed exporter shall be refunded by the department to the licensed exporter in accordance with subsection (c), upon presentation of proof of export in the form that the department prescribes.

(c) Special fuel tax that has been erroneously paid by a person shall be refunded by the department in accordance with subsection (d).

(d) To claim a refund under subsections (a) through (c), a person must present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of special fuel purchased and used for non-highway purposes. The claim must be filed not more than three (3) years after the date the special fuel was purchased. The statement must show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted.

(e) The department may make any investigations it considers necessary before refunding the special fuel tax to a person.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.20; P.L.236-2023, SEC.85.
Ind. Code § 6-1.1-30-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-6
Records; use of records in court and other proceedings
Status: in_force

Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of local government finance's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, rule, or order of the department of local government finance if the copy is:

(1) certified by the commissioner of the department; and

(2) attested to by a designee of the commissioner of the department.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-17(12); 6-1-38-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.67; P.L.154-2006, SEC.51.
Ind. Code § 6-3-2-1 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-1
Imposition of tax; tax rate; calculation and certification of individual adjusted gross income tax rate
Status: in_force

Sec. 1. (a) As used in this section, "state fiscal year" means the annual period commencing July 1 of a given year and ending June 30 of the following year.

(b) Each taxable year, a tax at the following rate of adjusted gross income is imposed upon the adjusted gross income of every resident person, and on that part of the adjusted gross income derived from sources within Indiana of every nonresident person:

(1) For taxable years beginning before January 1, 2015, three and four-tenths percent (3.4%).

(2) For taxable years beginning after December 31, 2014, and before January 1, 2017, three and three-tenths percent (3.3%).

(3) For taxable years beginning after December 31, 2016, and before January 1, 2023, three and twenty-three hundredths percent (3.23%).

(4) For taxable years beginning after December 31, 2022, and before January 1, 2024, three and fifteen hundredths percent (3.15%).

(5) For taxable years beginning after December 31, 2023, and before January 1, 2025, three and five-hundredths percent (3.05%).

(6) For taxable years beginning after December 31, 2024, and before January 1, 2026, three percent (3%).

(7) For taxable years beginning after December 31, 2025, and before January 1, 2027, two and ninety-five hundredths percent (2.95%).

(8) For taxable years beginning after December 31, 2026, and before January 1, 2030, two and nine-tenths percent (2.9%).

(9) For taxable years beginning after December 31, 2029, and before January 1, 2032, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2025;

(ii) June 30, 2026;

(iii) June 30, 2027; and

(iv) June 30, 2028;

exceed by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2029, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2028;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(10) For taxable years beginning after December 31, 2031, and before January 1, 2034, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2027;

(ii) June 30, 2028;

(iii) June 30, 2029; and

(iv) June 30, 2030;

exceed by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2031, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2030;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(11) For taxable years beginning after December 31, 2033, and before January 1, 2036, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2029;

(ii) June 30, 2030;

(iii) June 30, 2031; and

(iv) June 30, 2032;

exceed by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2033, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2032;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(12) For taxable years beginning after December 31, 2035, and before January 1, 2038, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2031;

(ii) June 30, 2032;

(iii) June 30, 2033; and

(iv) June 30, 2034;

exceed by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2035, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2034;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(13) For taxable years beginning after December 31, 2037, and before January 1, 2040, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2033;

(ii) June 30, 2034;

(iii) June 30, 2035; and

(iv) June 30, 2036;

exceed by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2037, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2036;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(14) For taxable years beginning after December 31, 2039, and before January 1, 2042, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2035;

(ii) June 30, 2036;

(iii) June 30, 2037; and

(iv) June 30, 2038;

exceeds by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2039, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2038;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(15) For taxable years beginning after December 31, 2041, and before January 1, 2044, if, as determined by the budget agency under subsection (e), the:

(A) state general fund revenue collections in each of the state fiscal years ending:

(i) June 30, 2037;

(ii) June 30, 2038;

(iii) June 30, 2039; and

(iv) June 30, 2040;

exceeds by at least three and one-half percent (3.5%) the state general fund revenue collections for the respective immediately preceding state fiscal year; and

(B) amount of forecasted state general fund revenue collections for the state fiscal year ending June 30, 2041, are estimated to exceed by at least three and one-half percent (3.5%) the state general fund revenue collections in the state fiscal year ending June 30, 2040;

the tax rate shall be decreased by the percentage point of five one-hundredths of one percent (0.05%) beginning January 1 of the even-numbered year immediately succeeding the year of the budget agency determination under subsection (e).

(16) For taxable years beginning after December 31, 2043, the tax rate in effect in taxable years beginning after December 31, 2042, remains in effect.

(c) Except as provided in section 1.5 of this chapter (before its expiration), each taxable year, a tax at the following rate of adjusted gross income is imposed on that part of the adjusted gross income derived from sources within Indiana of every corporation:

(1) Before July 1, 2012, eight and five-tenths percent (8.5%).

(2) After June 30, 2012, and before July 1, 2013, eight percent (8.0%).

(3) After June 30, 2013, and before July 1, 2014, seven and five-tenths percent (7.5%).

(4) After June 30, 2014, and before July 1, 2015, seven percent (7.0%).

(5) After June 30, 2015, and before July 1, 2016, six and five-tenths percent (6.5%).

(6) After June 30, 2016, and before July 1, 2017, six and twenty-five hundredths percent (6.25%).

(7) After June 30, 2017, and before July 1, 2018, six percent (6.0%).

(8) After June 30, 2018, and before July 1, 2019, five and seventy-five hundredths percent (5.75%).

(9) After June 30, 2019, and before July 1, 2020, five and five-tenths percent (5.5%).

(10) After June 30, 2020, and before July 1, 2021, five and twenty-five hundredths percent (5.25%).

(11) After June 30, 2021, four and nine-tenths percent (4.9%).

(d) If for any taxable year a taxpayer is subject to different tax rates under subsection (c), the taxpayer's tax rate for that taxable year is the rate determined in the last STEP of the following STEPS:

STEP ONE: Multiply the number of days in the taxpayer's taxable year that precede the day the rate changed by the rate in effect before the rate change.

STEP TWO: Multiply the number of days in the taxpayer's taxable year that follow the day before the rate changed by the rate in effect after the rate change.

STEP THREE: Divide the sum of the amounts determined under STEPS ONE and TWO by the number of days in the taxpayer's tax period.

However, the rate determined under this subsection shall be rounded to the nearest one-hundredth of one percent (0.01%).

(e) This subsection applies beginning in 2028, and applies in each even-numbered year thereafter until 2043. After the end of each even-numbered state fiscal year, the budget agency shall calculate and compare the percentage of revenue growth in state general fund revenue collections between state fiscal years as described in subsection (b)(9) through (b)(15), including the comparison of the percentage of revenue growth between the amount of forecasted state general fund revenue collections for particular state fiscal years and the actual state general fund revenue collections for particular state fiscal years, to determine whether the conditions described in subsection (b)(9) through (b)(15) are satisfied. The budget agency shall make the calculation not later than thirty (30) days after the end of each even-numbered state fiscal year. Not later than September 1 of each even-numbered calendar year, the budget agency shall certify the results to the department and to the legislative council, and report to the state budget committee for review the following:

(1) The percentage of revenue growth determined under this subsection.

(2) The adjusted gross income tax rate determination made for the following even-numbered year under this subsection.

Not later than November 1 of each odd-numbered calendar year, the department shall provide notice of the determination and the applicable tax rates for each even-numbered calendar year under subsection (b) on the department's website in a departmental notice.

Formerly: Acts 1963(ss), c.32, s.201; Acts 1973, P.L.50, SEC.1. As amended by Acts 1979, P.L.68, SEC.1; Acts 1981, P.L.77, SEC.8; P.L.2-1982(ss), SEC.8; P.L.47-1984, SEC.4; P.L.390-1987(ss), SEC.37; P.L.192-2002(ss), SEC.70; P.L.81-2004, SEC.20; P.L.172-2011, SEC.54; P.L.205-2013, SEC.82; P.L.80-2014, SEC.9; P.L.212-2018(ss), SEC.20; P.L.138-2022, SEC.4; P.L.201-2023, SEC.95; P.L.80-2025, SEC.1.
Ind. Code § 6-1.1-8.2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.2 / Section 6-1.1-8.2-3
"Tax liability" defined
Status: in_force

Sec. 3. As used in this chapter, "tax liability" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties.

As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.22.
Ind. Code § 6-1.1-23.5-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-18
Mobile home not sold; statement of collection costs
Status: in_force

Sec. 18. (a) Whenever:

(1) a mobile home assessed as personal property is offered for sale under this chapter; and

(2) no bid is received;

the county auditor shall prepare a certified statement of the actual collection costs incurred by the county.

(b) The county auditor shall place the amount specified in the certified statement prepared under subsection (a) on the tax duplicate of the mobile home assessed as personal property that is offered but not sold at the sale. The amount shall be collected as personal property taxes are collected and paid into the county general fund.

(c) The taxpayer who is delinquent in the payment of taxes causing the tax sale maintains ownership of the mobile home and liability for the delinquent taxes.

As added by P.L.235-2017, SEC.9. Amended by P.L.257-2019, SEC.59.
Ind. Code § 6-1.1-8-44 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-44
Reinstatement of utility property rules; prohibition against amendment of certain rules by department of local government finance
Status: in_force

Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is reinstated as a rule.

(b) Tangible personal property within the scope of 50 IAC 5.1 (as in effect January 1, 2001) shall be assessed on the assessment dates in calendar years 2003 and thereafter in conformity with 50 IAC 5.1 (as in effect January 1, 2001).

(c) The publisher of the Indiana Administrative Code shall publish 50 IAC 5.1 (as in effect January 1, 2001) in the Indiana Administrative Code.

(d) 50 IAC 5.2 and any other rule to the extent that it conflicts with this section is void.

(e) A reference in 50 IAC 5.1 to a governmental entity that has been terminated or a statute that has been repealed or amended shall be treated as a reference to its successor.

(f) The department of local government finance may not amend or repeal the following (all as in effect January 1, 2001):

(1) 50 IAC 5.1-6-6.

(2) 50 IAC 5.1-6-7.

(3) 50 IAC 5.1-6-8.

(4) 50 IAC 5.1-6-9.

(5) 50 IAC 5.1-8-1.

(6) 50 IAC 5.1-9-1.

(7) 50 IAC 5.1-9-2.

However, the department of local government finance may amend these rules to reflect statutory changes.

(g) Notwithstanding any other provision of this section, the department of local government finance shall adopt rules amending 50 IAC 5.1 to reflect the enactment of section 45 of this chapter.

As added by P.L.192-2002(ss), SEC.29. Amended by P.L.245-2003, SEC.7; P.L.38-2021, SEC.19; P.L.68-2025, SEC.13.
Ind. Code § 6-1.1-11-3.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-3.8
Notice to county assessor of lease of certain property; county assessor notice to department of local government finance; department rules
Status: in_force

Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is:

(1) exempt from property taxes:

(A) under an application filed under this chapter; or

(B) under:

(i) IC 6-1.1-10-2; or

(ii) IC 6-1.1-10-4; and

(2) leased to an entity other than:

(A) a nonprofit entity;

(B) a governmental entity; or

(C) an individual who leases a dwelling unit in:

(i) a public housing project;

(ii) a nursing facility referred to in IC 12-15-14;

(iii) an assisted living facility; or

(iv) an affordable housing development.

(b) After December 31, 2003, each lessor of real property shall notify the county assessor of the county in which the real property is located in writing of:

(1) the existence of the lease referred to in subsection (a)(2);

(2) the term of that lease; and

(3) the name and address of the lessee.

(c) Each county assessor shall annually notify the department of local government finance in writing of the information received by the county assessor under subsection (b).

(d) The department of local government finance may adopt rules to:

(1) establish when the notices under subsections (b) and (c) must be given; and

(2) otherwise implement this section.

As added by P.L.264-2003, SEC.6. Amended by P.L.203-2016, SEC.3.
Ind. Code § 6-3.1-39.5-14 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-14
Maximum aggregate amount of credits
Status: in_force

Sec. 14. (a) The maximum aggregate amount of tax credits allowed under this chapter may not exceed two million five hundred thousand dollars ($2,500,000) in each state fiscal year.

(b) The department shall record the time of filing of each return claiming a tax credit under this chapter and shall approve the tax credits, if they otherwise qualify for a tax credit under this chapter, in the chronological order in which the returns are filed in the state fiscal year.

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-9-78.3-1 — Indiana Code / Title 6 / Article 9 / Chapter 78.3 / Section 6-9-78.3-1
Application
Status: in_force

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

As added by P.L.157-2026, SEC.198.
Ind. Code § 6-1.1-4-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-26
Adoption or promulgation of documents by the department of local government finance
Status: in_force

Sec. 26. The department of local government finance may adopt or promulgate regulations, appraisal manuals, rules, bulletins, directives, and forms for the assessment and reassessment of real property.

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(d).]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.41.
Ind. Code § 6-1.1-39-5.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 39 / Section 6-1.1-39-5.7
Limitation on renewal or extension of existing allocation area; required conditions
Status: in_force

Sec. 5.7. Notwithstanding any other law, if the Indiana economic development corporation subsequently designates territory that is located in an existing allocation area under this chapter as an innovation development district under IC 36-7-32.5, the allocation area may not be renewed or extended under this chapter until the term of the innovation development district expires.

As added by P.L.123-2024, SEC.5.
Ind. Code § 6-1.1-8.5-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 8.5 / Section 6-1.1-8.5-5
Facility to be assessed in prescribed manner
Status: in_force

Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter.

As added by P.L.151-2001, SEC.3.
Ind. Code § 6-6-2.5-15 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-15
"Liquid"
Status: in_force

Sec. 15. As used in this chapter, "liquid" means any substance that is liquid in excess of sixty (60) degrees fahrenheit and a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute.

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

Sec. 7. As used in this chapter, "retailer" means every person, other than a distributor, who purchases, sells, offers for sale, or distributes cigarettes, to consumers or to any person for any purpose other than resale, irrespective of quantity or amount, or the number of sales.

Formerly: Acts 1947, c.222, s.7. As amended by P.L.128-2026, SEC.36.
Ind. Code § 6-1.1-12-47 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-47
Deduction for property subject to the 2% property tax cap
Status: in_force

Sec. 47. (a) This section applies to assessment dates beginning after December 31, 2024.

(b) As used in the section, "eligible property" means all property that is subject to the credit for excessive property taxes under IC 6-1.1-20.6-7.5(a)(2) through IC 6-1.1-20.6-7.5(a)(4).

(c) A taxpayer is entitled to a deduction from the assessed value of the taxpayer's eligible property after the application of any other deductions that apply under this article equal to:

(1) six percent (6%) of the taxpayer's assessed value for assessments made in 2025 for property taxes first due and payable in 2026;

(2) twelve percent (12%) of the taxpayer's assessed value for assessments made in 2026 for property taxes first due and payable in 2027;

(3) nineteen percent (19%) of the taxpayer's assessed value for assessments made in 2027 for property taxes first due and payable in 2028;

(4) twenty-five percent (25%) of the taxpayer's assessed value for assessments made in 2028 for property taxes first due and payable in 2029;

(5) thirty percent (30%) of the taxpayer's assessed value for assessments made in 2029 for property taxes first due and payable in 2030; and

(6) thirty-three and four-tenths percent (33.4%) of the taxpayer's assessed value for assessments made in 2030 for property taxes first due and payable in 2031, and for assessments made in each taxable year thereafter.

(d) A taxpayer is not required to file an application to qualify for the deduction established by this section. A county auditor shall apply the deduction to eligible property in the county as set forth in this section.

(e) Application of the phased in deduction under this section for assessment dates after December 31, 2024, with regard to mobile homes that are not assessed as real property and manufactured homes not assessed as real property shall be construed and applied in the same manner in terms of timing and consistent with its application for real property.

As added by P.L.68-2025, SEC.52.
Ind. Code § 6-1.1-6.7-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-2
Classification of parcels for assessment as filter strips
Status: in_force

Sec. 2. For the purpose of property taxation, certain parcels of land may be classified as filter strips and assessed as provided in this chapter.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-3.1-11-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-3
Repealed
Status: repealed

As added by P.L.379-1987(ss), SEC.11. Repealed by P.L.204-2016, SEC.17.
Ind. Code § 6-6-1.1-512 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-512
Discontinuance, sale, or transfer of distributor's business; notice to administrator
Status: in_force

Sec. 512. If a distributor intends to discontinue, sell, or transfer his business, he must give written notice to the administrator at least ten (10) days prior to his ceasing business. The notice shall give the date of discontinuance or the date of sale or transfer and the name and address of the purchaser or transferee.

As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-1.1-1-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-3
"Assessed value" or "assessed valuation"
Status: in_force

Sec. 3. (a) Except as provided in subsection (b), "assessed value" or "assessed valuation" means an amount equal to:

(1) for assessment dates before March 1, 2001, thirty-three and one-third percent (33 1/3%) of the true tax value of property; and

(2) for assessment dates after February 28, 2001, the true tax value of property.

(b) For purposes of calculating a budget, rate, or levy under IC 6-1.1-17, IC 6-1.1-18, IC 6-1.1-18.5, IC 6-1.1-20, IC 20-46-4 (before January 1, 2019), IC 20-46-5 (before January 1, 2019), IC 20-46-6 (before January 1, 2019), and IC 20-46-8 (after December 31, 2018), "assessed value" or "assessed valuation" does not include the net assessed value of tangible property excluded and kept separately on a tax duplicate by a county auditor under IC 6-1.1-17-0.5.

[Pre-1975 Property Tax Recodification Citation: 6-1-20-10.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.2; P.L.6-1997, SEC.6; P.L.291-2001, SEC.204; P.L.2-2006, SEC.35; P.L.146-2008, SEC.46; P.L.137-2012, SEC.12; P.L.244-2017, SEC.9.
Ind. Code § 6-9-74-4 — Indiana Code / Title 6 / Article 9 / Chapter 74 / Section 6-9-74-4
Tax rate
Status: in_force

Sec. 4. (a) After June 30, 2025, the county fiscal body may adopt an ordinance to increase the tax rate imposed under section 3 of this chapter to a tax rate that exceeds five percent (5%) but does not exceed eight percent (8%). If the county imposes a tax rate that exceeds five percent (5%), the portion that exceeds five percent (5%) terminates January 1, 2047.

(b) If the county fiscal body adopts an ordinance for an increase under this section:

(1) it shall immediately send a certified copy of the ordinance to the department of state revenue; and

(2) the increase applies to transactions after the last day of the month in which the ordinance is adopted, if the county fiscal body adopts the ordinance on or before the fifteenth day of a month. If the county fiscal body adopts the ordinance after the fifteenth day of a month, the tax applies to transactions after the last day of the month following the month in which the ordinance is adopted.

As added by P.L.230-2025, SEC.123.
Ind. Code § 6-1.5-5-9 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-9
Subpoenas; oaths
Status: in_force

Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:

(1) subpoena and examine witnesses;

(2) administer oaths; and

(3) subpoena and examine books or papers that are in the hands of any person.

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.5-5-8 — Indiana Code / Title 6 / Article 1.5 / Chapter 5 / Section 6-1.5-5-8
Applicability of IC 6-1.1-15; substitution of department of local government finance
Status: in_force

Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002.

(b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a).

As added by P.L.198-2001, SEC.95.
Ind. Code § 6-1.1-18-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-27
Expired
Status: repealed

As added by P.L.257-2019, SEC.52. Expired 6-30-2022 by P.L.257-2019, SEC.52.
Ind. Code § 6-9-13-1 — Indiana Code / Title 6 / Article 9 / Chapter 13 / Section 6-9-13-1
Imposition of tax by ordinance; exceptions; dates effective
Status: in_force

Sec. 1. (a) Except as provided in subsection (b), the city-county council of a county that contains a consolidated first class city may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending, before January 1, 2041, any event and, after December 31, 2040, any professional sporting event:

(1) held in a facility financed in whole or in part by:

(A) bonds or notes issued under IC 18-4-17 (before its repeal on September 1, 1981), IC 36-10-9, or IC 36-10-9.1; or

(B) a lease or other agreement under IC 5-1-17 or IC 36-7-31.5; and

(2) to which tickets are offered for sale to the public by:

(A) the box office of the facility; or

(B) an authorized agent of the facility.

(b) The excise tax imposed under subsection (a) does not apply to the following:

(1) An event sponsored by an educational institution or an association representing an educational institution.

(2) An event sponsored by a religious organization.

(3) An event sponsored by an organization that is considered a charitable organization by the Internal Revenue Service for federal tax purposes.

(4) An event sponsored by a political organization.

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

(d) If a city-county council adopts an ordinance under subsection (a) or section 2 of this chapter prior to June 1, the county admissions tax applies to admission charges collected after June 30 of the year in which the ordinance is adopted. If the city-county council adopts an ordinance under subsection (a) or section 2 of this chapter on or after June 1, the county admissions tax applies to admission charges collected after the last day of the month in which the ordinance is adopted.

As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.3-1990, SEC.28; P.L.256-1997(ss), SEC.3; P.L.46-1998, SEC.6; P.L.214-2005, SEC.32; P.L.109-2019, SEC.6.
Ind. Code § 6-9-77-3 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-3
Fiscal body ability to adopt ordinance to impose tax
Status: in_force

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

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

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

(1) The day specified in the ordinance.

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

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-9-18-4 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-4
Convention, visitor, and tourism promotion fund
Status: in_force

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section.

(b) In a county in which a commission has been established under section 5 of this chapter, the county auditor shall issue a warrant directing the county treasurer to transfer money from the convention, visitor, and tourism promotion fund to the commission's treasurer 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 only to promote and encourage conventions, visitors, and tourism within the county. Expenditures under this subsection may include, but are not limited to, expenditures for advertising, promotional activities, trade shows, special events, and recreation.

(d) If before July 1, 1997, a county issues a bond with a pledge of revenues from the tax imposed under section 3 of this chapter, the county shall continue to expend money from the fund for that purpose until the bond is paid.

As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.97-1983, SEC.1; P.L.55-1984, SEC.6; P.L.67-1997, SEC.19; P.L.46-1998, SEC.7.
Ind. Code § 6-3.1-22-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-8
Entitlement to credit
Status: in_force

Sec. 8. (a) Subject to section 14 of this chapter, and except as provided in section 15.5 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer completes the preservation or rehabilitation of historic property and obtains the certifications required under section 9 of this chapter.

(b) The amount of the credit is equal to the lesser of ten thousand dollars ($10,000) or twenty percent (20%) of the qualified expenditures that:

(1) the taxpayer makes for the preservation or rehabilitation of historic property; and

(2) are approved by the office.

(c) In the case of a husband and wife who:

(1) own and rehabilitate a historic property jointly; and

(2) file separate tax returns;

the husband and wife may take the credit in equal shares or one (1) spouse may take the whole credit.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.28; P.L.125-2025, SEC.2.
Ind. Code § 6-3.6-11-2 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-2
Repealed
Status: repealed

As added by P.L.243-2015, SEC.10. Repealed by P.L.174-2022, SEC.48.
Ind. Code § 6-1.1-18-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-3
Maximum political subdivision tax rate
Status: in_force

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed:

(1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of assessed valuation in territory outside the corporate limits of a city or town; or

(2) sixty-six and sixty-seven hundredths cents ($0.6667) on each one hundred dollars ($100) of assessed valuation in territory inside the corporate limits of a city or town.

(b) The proper officers of a political subdivision shall fix tax rates which are sufficient to provide funds for the purposes itemized in this subsection. The portion of a tax rate fixed by a political subdivision shall not be considered in computing the tax rate limits prescribed in subsection (a) if that portion is to be used for one (1) of the following purposes:

(1) To pay the principal or interest on a funding, refunding, or judgment funding obligation of the political subdivision.

(2) To pay the principal or interest upon:

(A) an obligation issued by the political subdivision to meet an emergency which results from a flood, fire, pestilence, war, or any other major disaster; or

(B) a note issued under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 to enable a city, town, or county to acquire necessary equipment or facilities for municipal or county government.

(3) To pay the principal or interest upon an obligation issued in the manner provided in:

(A) IC 6-1.1-20-3 (before its repeal);

(B) IC 6-1.1-20-3.1 through IC 6-1.1-20-3.2; or

(C) IC 6-1.1-20-3.5 through IC 6-1.1-20-3.6.

(4) To pay a judgment rendered against the political subdivision.

(c) Except as otherwise provided in IC 6-1.1-19 (before January 1, 2009), IC 6-1.1-18.5, IC 20-45 (before January 1, 2009), or IC 20-46, a county auditor or the department of local government finance may review the portion of a tax rate described in subsection (b) only to determine if it exceeds the portion actually needed to provide for one (1) of the purposes itemized in that subsection.

[Pre-1975 Property Tax Recodification Citations: 6-1-46-3; 6-1-46-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.73-1983, SEC.10; P.L.16-1986, SEC.3; P.L.37-1988, SEC.7; P.L.36-1994, SEC.2; P.L.25-1995, SEC.27; P.L.273-1999, SEC.53; P.L.273-1999, SEC.54; P.L.90-2002, SEC.160; P.L.224-2003, SEC.84; P.L.2-2006, SEC.41; P.L.224-2007, SEC.18; P.L.146-2008, SEC.166; P.L.1-2010, SEC.27; P.L.233-2015, SEC.17; P.L.257-2019, SEC.48.
Ind. Code § 6-1.1-20.6-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-8.5
Additional credit for certain homesteads; eligibility and filing requirements; cost of living adjustment
Status: in_force

Sec. 8.5. (a) This section applies to an individual who:

(1) qualified for a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year (or was married at the time of death to a deceased spouse who qualified for a standard deduction granted under IC 6-1.1-12-37 for the individual's homestead property in the immediately preceding calendar year);

(2) qualifies for a standard deduction granted under IC 6-1.1-12-37 for the same homestead property in the current calendar year;

(3) is or will be at least sixty-five (65) years of age on or before December 31 of the calendar year immediately preceding the current calendar year; and

(4) had:

(A) in the case of an individual who filed a single return, adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding sixty thousand dollars ($60,000), and beginning for the January 1, 2023, assessment date, and each assessment date thereafter, adjusted annually by an amount equal to the percentage cost of living increase applied for Social Security benefits for the immediately preceding calendar year; or

(B) in the case of an individual who filed a joint income tax return with the individual's spouse, combined adjusted gross income (as defined in Section 62 of the Internal Revenue Code) not exceeding seventy thousand dollars ($70,000), and beginning for the January 1, 2023, assessment date, and each assessment date thereafter, adjusted annually by an amount equal to the percentage cost of living increase applied for Social Security benefits for the immediately preceding calendar year;

for the calendar year preceding by two (2) years the calendar year in which property taxes are first due and payable.

For purposes of applying the annual cost of living increases described in subdivision (4)(A) and (4)(B), the annual percentage increase is applied to the adjusted amount of income from the immediately preceding year.

(b) Except as provided in subsection (g), this section does not apply if:

(1) for an individual who received a credit under this section before January 1, 2020, the gross assessed value of the homestead on the assessment date for which property taxes are imposed is at least two hundred thousand dollars ($200,000);

(2) for an individual who initially applies for a credit under this section after December 31, 2019, and before January 1, 2023, the assessed value of the individual's Indiana real property is at least two hundred thousand dollars ($200,000); or

(3) for an individual who initially applies for a credit under this section after December 31, 2022, and before January 1, 2025, the assessed value of the individual's Indiana real property is at least two hundred forty thousand dollars ($240,000).

(c) An individual is entitled to an additional credit under this section for property taxes first due and payable for a calendar year on a homestead if:

(1) the individual and the homestead qualify for the credit under subsection (a) for the calendar year;

(2) the homestead is not disqualified for the credit under subsection (b) for the calendar year; and

(3) the filing requirements under subsection (e) are met.

(d) The amount of the credit is equal to the greater of zero (0) or the result of:

(1) the property tax liability first due and payable on the homestead property for the calendar year; minus

(2) the result of:

(A) the property tax liability first due and payable on the qualified homestead property for the immediately preceding year after the application of the credit granted under this section for that year; multiplied by

(B) one and two hundredths (1.02).

However, property tax liability imposed on any improvements to or expansion of the homestead property after the assessment date for which property tax liability described in subdivision (2) was imposed shall not be considered in determining the credit granted under this section in the current calendar year.

(e) Applications for a credit under this section shall be filed in the manner provided for an application for a deduction under IC 6-1.1-12-9 (before its expiration). However, 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. 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.

(f) The auditor of each county shall, in a particular year, apply a credit provided under this section to each individual who received the credit in the preceding year unless the auditor determines that the individual is no longer eligible for the credit.

(g) For purposes of determining the:

(1) assessed value of the homestead on the assessment date for which property taxes are imposed under subsection (b)(1);

(2) assessed value of the individual's Indiana real property under subsection (b)(2); or

(3) assessed value of the individual's Indiana real property under subsection (b)(3);

for an individual who has received a credit under this section in a previous year, increases in assessed value that occur after the later of December 31, 2019, or the first year that the individual has received the credit are not considered unless the increase in assessed value is attributable to substantial renovation or new improvements. Where there is an increase in assessed value for purposes of the credit under this section, the assessor shall provide a report to the county auditor describing the substantial renovation or new improvements, if any, that were made to the property prior to the increase in assessed value.

As added by P.L.146-2008, SEC.225. Amended by P.L.182-2009(ss), SEC.152; P.L.113-2010, SEC.38; P.L.114-2019, SEC.4; P.L.159-2020, SEC.43; P.L.174-2022, SEC.42; P.L.239-2023, SEC.12; P.L.68-2025, SEC.75.
Ind. Code § 6-3-4-11 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-11
Partnerships not subject to tax
Status: in_force

Sec. 11. (a) A partnership as such shall not be subject to the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7, except to the extent the partnership is an electing entity (as defined in IC 6-3-2.1-2) or the partnership has made an election to be taxed at the partnership level under IC 6-3-4.5. Persons or corporations carrying on business as partners shall be liable for the adjusted gross income tax only in their separate or individual capacities. In determining each partner's adjusted gross income, such partner shall take into account his or its distributive share of the adjustments provided for in IC 6-3-1-3.5.

(b) The adjustments provided for in IC 6-3-1-3.5 shall be allowed for the taxable year of the partner within or with which the partnership's taxable year ends.

Formerly: Acts 1963(ss), c.32, s.411; Acts 1965, c.233, s.21. As amended by Acts 1980, P.L.54, SEC.5; P.L.1-2023, SEC.7.
Ind. Code § 6-1.1-35-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 35 / Section 6-1.1-35-9
Information considered confidential; use of confidential information; prohibition against disclosure; return to taxpayer of certain confidential information; exception for certain oil or gas interests
Status: in_force

Sec. 9. (a) All information that is related to earnings, income, profits, losses, or expenditures and that is:

(1) given by a person to:

(A) an assessing official;

(B) an employee of an assessing official; or

(C) an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12; or

(2) acquired by:

(A) an assessing official;

(B) an employee of an assessing official; or

(C) an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12;

in the performance of the person's duties;

is confidential. The assessed valuation of tangible property is a matter of public record and is thus not confidential. Confidential information may be disclosed only in a manner that is authorized under subsection (b), (c), (d), or (g).

(b) Confidential information may be disclosed to:

(1) an official or employee of:

(A) this state or another state;

(B) the United States;

(C) the county assessor;

(D) the county auditor; or

(E) an agency or subdivision of this state, another state, or the United States;

if the information is required in the performance of the official duties of the official or employee;

(2) an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12 if the information is required in the performance of the official duties of the officer or employee; or

(3) a state educational institution in order to develop data required under IC 6-1.1-4-42.

(c) The following state agencies, or their authorized representatives, shall have access to the confidential farm property records and schedules that are on file in the office of a county assessor:

(1) The Indiana state board of animal health, in order to perform its duties concerning the discovery and eradication of farm animal diseases.

(2) The department of agricultural statistics of Purdue University, in order to perform its duties concerning the compilation and dissemination of agricultural statistics.

(3) Any other state agency that needs the information in order to perform its duties.

(d) Confidential information may be disclosed during the course of a judicial proceeding in which the regularity of an assessment is questioned.

(e) Confidential information that is disclosed to a person under subsection (b) or (c) retains its confidential status. Thus, that person may disclose the information only in a manner that is authorized under subsection (b), (c), or (d).

(f) Notwithstanding any other provision of law:

(1) a person who:

(A) is an officer or employee of an entity that contracts with a board of county commissioners or a county assessor under IC 6-1.1-36-12; and

(B) obtains confidential information under this section;

may not disclose that confidential information to any other person; and

(2) a person referred to in subdivision (1) must return all confidential information to the taxpayer not later than fourteen (14) days after the earlier of:

(A) the completion of the examination of the taxpayer's personal property return under IC 6-1.1-36-12; or

(B) the termination of the contract.

(g) Confidential information concerning an oil or gas interest, as described in IC 6-1.1-4-12.4, may be disclosed by an assessing official if the interest has been listed on the delinquent property tax list pursuant to IC 6-1.1-24-1 and is not otherwise removed from the property tax sale under IC 6-1.1-24. A person who establishes that the person may bid on an oil or gas interest in the context of a property tax sale may request from an assessing official all information necessary to properly identify and determine the value of the gas or oil interest that is the subject of the property tax sale. The information that may be disclosed includes the following:

(1) Lease information.

(2) The type of property interest being sold.

(3) The applicable percentage interest and the allocation of the applicable percentage interest among the owners of the oil or gas interest (including the names and addresses of all owners).

The official shall make information covered by this subsection available for inspection and copying in accordance with IC 5-14-3. Confidential information that is disclosed to a person under this subsection loses its confidential status. A person that is denied the right to inspect or copy information covered by this subsection may file a formal complaint with the public access counselor under the procedure prescribed by IC 5-14-5. However, a person is not required to file a complaint under IC 5-14-5 before filing an action under IC 5-14-3.

[Pre-1975 Property Tax Recodification Citation: 6-1-39-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.28; P.L.6-1997, SEC.113; P.L.178-2002, SEC.37; P.L.146-2008, SEC.279; P.L.182-2009(ss), SEC.172; P.L.172-2011, SEC.47; P.L.236-2023, SEC.59.
Ind. Code § 6-9-24-1 — Indiana Code / Title 6 / Article 9 / Chapter 24 / Section 6-9-24-1
Application of chapter
Status: in_force

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

As added by P.L.111-1987, SEC.1. Amended by P.L.12-1992, SEC.51; P.L.170-2002, SEC.47; P.L.172-2011, SEC.109.
Ind. Code § 6-2.5-7-14 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-14
Repealed
Status: repealed

As added by P.L.94-1987, SEC.11. Amended by P.L.176-2006, SEC.2; P.L.182-2009(ss), SEC.182. Repealed by P.L.227-2013, SEC.16.
Ind. Code § 6-1.1-20.3-8.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.3 / Section 6-1.1-20.3-8.5
Powers and duties of emergency manager
Status: in_force

Sec. 8.5. (a) This section does not apply to a school corporation designated before July 1, 2013, as a distressed political subdivision.

(b) Notwithstanding any other law, an emergency manager of a distressed political subdivision appointed under this chapter shall assume and exercise all of the power, authority, and responsibilities of both the executive and the fiscal body of the political subdivision during the time the political subdivision is a distressed political subdivision. An emergency manager's power, authority, and responsibilities include the following:

(1) Adopting, amending, and enforcing ordinances and resolutions relating to or affecting the fiscal stability of the political subdivision. However, the emergency manager may impose only those taxes or fees that the political subdivision is authorized by law to impose.

(2) Subject to existing labor contracts, setting the salaries and other compensation of the political subdivision's employees.

(3) Reviewing existing labor contracts and collective bargaining agreements, and negotiating and entering into labor contracts and collective bargaining agreements.

(4) Adopting a budget for the political subdivision for each calendar or fiscal year, as applicable, that the political subdivision remains a distressed political subdivision.

(5) Approving payrolls and other claims against the political subdivision before payment.

(6) Making, approving, or disapproving the following:

(A) A contract.

(B) An expenditure.

(C) A loan.

(D) The creation of any new position.

(E) The filling of any vacant position.

(7) Identifying and implementing labor force reductions.

(8) Outsourcing services performed by employees of the distressed political subdivision.

(9) Renegotiating existing labor contracts and acting as an agent of the political subdivision in collective bargaining.

(10) Reducing or suspending salaries of the political subdivision's employees.

(11) Entering into agreements with other political subdivisions for the provision of services.

(12) Selling assets, including real property, of the distressed political subdivision. If real property is being sold, any political subdivision that has territory where the real property is located and institutions of higher education with real property located in Indiana shall be given a thirty (30) day first right to make an offer to purchase the real property. The emergency manager shall determine whether it is appropriate to accept one (1) of these offers and shall negotiate the terms and conditions of the sale of the real property to the offeror. In the case of an emergency manager appointed for the Gary Community School Corporation, the emergency manager shall provide written notice to the mayor of the city of Gary at least thirty (30) days before selling assets under this subdivision. If the mayor of the city of Gary notifies the emergency manager of any concerns or objections regarding the proposed sale of the asset, the emergency manager must confer with the mayor regarding those concerns or objections.

(13) Closing facilities of the distressed political subdivision.

(14) Requesting technical assistance from the board and state agencies to assist in carrying out the powers and duties outlined in this subsection, including assistance from the Indiana department of administration in evaluating and assessing facilities.

(15) Reviewing each contract that is in effect and not covered by subdivision (3) and, if prudent, renegotiating or canceling the contract to the extent permitted by the contract.

(16) Transferring property not needed by the distressed political subdivision. In the case of an emergency manager appointed for the Gary Community School Corporation, the emergency manager shall provide written notice to the mayor of the city of Gary at least thirty (30) days before transferring property under this subdivision. If the mayor of the city of Gary notifies the emergency manager of any concerns or objections regarding the proposed transfer of the property, the emergency manager must confer with the mayor regarding those concerns or objections.

(17) Acquiring real property that is necessary to achieve the goals expressed in the financial plan.

(18) For a school corporation designated as a distressed political subdivision, requesting a waiver from the application of IC 6-1.1-20.6-9.8 in order to use IC 6-1.1-20.6-13 regarding the allocation of protected taxes. To request a waiver, the emergency manager must submit, before May 1 of the year for which a waiver is sought, a written request to the board. The board shall make a determination concerning the request, and if the waiver is granted the board shall provide, before June 1 of that year, a written certification of the determination to the department of local government finance.

(19) If the distressed political subdivision is a school corporation, requesting a loan from the counter-cyclical revenue and economic stabilization fund under IC 6-1.1-21.4-3(b) as provided in section 8.3 of this chapter.

(20) Petitioning the board to terminate a political subdivision's status as a distressed political subdivision when the conditions found in section 6.5 of this chapter are no longer applicable to the political subdivision and the conditions set forth in section 13(b) of this chapter are met.

(c) An emergency manager of a distressed political subdivision appointed under section 7.5 of this chapter shall do the following:

(1) Review the political subdivision's budget.

(2) Conduct a financial and compliance audit of the internal operations of the political subdivision.

(3) Report and make recommendations to the board regarding the following:

(A) A written comprehensive financial plan in consultation with the officials of the political subdivision not later than six (6) months after appointment.

(B) A comprehensive long term plan for paying all the political subdivision's outstanding obligations.

(4) If the distressed political subdivision is a school corporation, report and make recommendations to the board regarding the following:

(A) The geographic boundaries of the school corporation and alternative boundaries.

(B) A long term plan for meeting transportation needs.

(C) A long term plan for providing educational services.

(D) A long term plan for providing noneducational services.

(E) A long term plan for providing adequate personnel and a plan for compensation.

(F) The capital plant of the school corporation and a long term plan for meeting the long term capital plant needs of the school corporation.

(G) A new governance structure for the distressed political subdivision.

(5) Submit a written report to the board each month concerning the following:

(A) Actions taken by the emergency manager.

(B) Expenditures made by the distressed political subdivision.

(C) The progress that has been made toward removing the distressed political subdivision from distressed status.

(d) Except as provided in section 13(d) of this chapter, an emergency manager of a distressed political subdivision retains the powers and duties described in subsections (b) and (c) until:

(1) the emergency manager resigns or dies;

(2) the board removes the emergency manager; or

(3) the political subdivision's status as a distressed political subdivision is terminated under section 13(b) or 13(c) of this chapter.

As added by P.L.145-2012, SEC.11. Amended by P.L.257-2013, SEC.25; P.L.234-2013, SEC.5; P.L.2-2014, SEC.23; P.L.241-2017, SEC.11; P.L.213-2018(ss), SEC.9.
Ind. Code § 6-3.1-4-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 4 / Section 6-3.1-4-8
Disclosure of reasons for not claiming the federal credit
Status: in_force

Sec. 8. (a) If a taxpayer claims a credit for Indiana qualified research expenses under this chapter for a taxable year, the taxpayer must report to the department whether it has:

(1) determined a credit for those Indiana qualified research expenses under either Section 41(a)(1) of the Internal Revenue Code or Section 41(c)(4) of the Internal Revenue Code for that taxable year; and

(2) claimed the determined credit for those Indiana qualified research expenses under either Section 41(a)(1) of the Internal Revenue Code or Section 41(c)(4) of the Internal Revenue Code for that taxable year.

(b) If a taxpayer claims a credit for those qualified research expenses under this chapter for a taxable year and does not claim a credit for those qualified research expenses for federal tax purposes under Section 41(a)(1) of the Internal Revenue Code or Section 41(c)(4) of the Internal Revenue Code in that taxable year, the taxpayer must disclose to the department any reasons for not claiming the credit for those Indiana qualified research expenses for federal purposes for the taxable year. The disclosure under this subsection shall be made in the manner specified by the department.

(c) For purposes of IC 6-3-4-6 and IC 6-8.1-5-2, a change to the federal credit under Section 41(a)(1) of the Internal Revenue Code or Section 41(c)(4) of the Internal Revenue Code shall be considered a modification.

(d) The department may adopt rules under IC 4-22-2 governing this section.

As added by P.L.108-2019, SEC.121. Amended by P.L.93-2024, SEC.55.
Ind. Code § 6-1.1-27-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-8
Failure of lessee or assignee to pay taxes on real or personal property
Status: in_force

Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property tax revenue an amount equal to the unpaid taxes.

As added by P.L.59-1986, SEC.2.
Ind. Code § 6-3.1-29-20.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-20.5
Assignability of credit by contract
Status: in_force

Sec. 20.5. (a) Subject to subsection (c), part or all of the credit to which a taxpayer is entitled under section 15 of this chapter may be assigned by the taxpayer to one (1) or more utilities that have entered into a contract that:

(1) is approved by the Indiana utility regulatory commission;

(2) provides for the purchase of electricity or substitute natural gas (as defined in IC 8-1-2-42.1) by the utility from the taxpayer; and

(3) expressly allows the assignment of tax credits under this section.

A tax credit assigned to a utility under this section must be applied against the utility's state tax liability in the order set forth in section 14(b) of this chapter.

(b) Notwithstanding section 16 of this chapter, any part of a taxpayer's credit under section 15 of this chapter that is assigned by the taxpayer under this section must be taken in twenty (20) annual installments, beginning with the year in which the taxpayer places into service an integrated coal gasification powerplant or a fluidized bed combustion technology.

(c) The part of a taxpayer's credit under section 15 of this chapter that may be assigned by the taxpayer with respect to any one (1) taxable year is subject to the following:

(1) The total amount of the taxpayer's credit under section 15 of this chapter that may be assigned by the taxpayer with respect to the taxable year may not exceed the product of:

(A) the total credit amount to which the taxpayer is entitled under section 15 of this chapter, divided by twenty (20); multiplied by

(B) the percentage of Indiana coal used in the taxpayer's integrated coal gasification powerplant or fluidized bed combustion technology in the taxable year for which the annual installment of the credit is allowed.

(2) The part of the amount determined under subdivision (1) that may be assigned to any one (1) utility with respect to the taxable year may not exceed the greater of:

(A) the utility's total state tax liability for the taxable year, multiplied by twenty-five percent (25%); or

(B) the utility's total utility receipts tax liability for the taxable year.

(d) Any part of the taxpayer's credit under section 15 of this chapter that is assigned to one (1) or more utilities by a taxpayer under this section with respect to a taxable year may not be claimed by the taxpayer or the taxpayer's shareholders, partners, or members. However, any part of the credit to which the taxpayer is entitled under section 15 of this chapter and that is not assigned by the taxpayer with respect to the taxable year may be taken and applied by the taxpayer, or the taxpayer's shareholders, partners, or members, in accordance with sections 16 and 20 of this chapter.

As added by P.L.175-2007, SEC.7.
Ind. Code § 6-8.1-18-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-2
"Responsible person"
Status: in_force

Sec. 2. As used in this chapter, "responsible person" means an officer or director of a payroll service provider, or an employee or any other person affiliated with a payroll service provider, who is responsible for collecting, accounting for, and paying withholding taxes on behalf of a business client of the payroll service provider.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-9-54-1 — Indiana Code / Title 6 / Article 9 / Chapter 54 / Section 6-9-54-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to the city of Columbia City.

As added by P.L.236-2023, SEC.118.
Ind. Code § 6-3-2-3 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-3
Repealed
Status: repealed

Formerly Acts 1963(ss)c.32, s.205; Acts 1965, c.233, s.14. Amended by Acts 1981, P.L.77, SEC.9; P.L.79-1983, SEC.2, P.L.82-1983, SEC.5. Repealed by P.L.47-1984, SEC.7(b).
Ind. Code § 6-6-2.5-67 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-67
Use of tax revenues
Status: in_force

Sec. 67. The tax collected on the use of special fuel shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, as authorized by law.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-1.1-1-8.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-8.7
"Mobile home"
Status: in_force

Sec. 8.7. "Mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)).

As added by P.L.1-2004, SEC.3 and P.L.23-2004, SEC.3. Amended by P.L.157-2026, SEC.30.
Ind. Code § 6-9-19-1 — Indiana Code / Title 6 / Article 9 / Chapter 19 / Section 6-9-19-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000).

As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66; P.L.104-2022, SEC.43.
Ind. Code § 6-2.5-8-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-3
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.194-2023, SEC.4.
Ind. Code § 6-6-5-9 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-9
Administration and collection of taxes; service charge; report; distribution of credited delinquent taxes
Status: in_force

Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize the services and facilities of:

(1) license branches operated under IC 9-14.1;

(2) full service providers (as defined in IC 9-14.1-1-2); and

(3) partial services providers (as defined in IC 9-14.1-1-3);

in its administration of the motor vehicle registration laws of the state of Indiana in accordance with the procedures, in the manner, and to the extent that the bureau considers necessary and proper to implement and effectuate the administration and collection of the vehicle excise tax imposed by this chapter.

(b) The bureau may impose a service charge of one dollar and seventy cents ($1.70) for each vehicle excise tax collection made under this chapter. The service charge shall be deposited in the bureau of motor vehicles commission fund.

(c) The bureau of motor vehicles shall report the vehicle excise taxes collected on at least a weekly basis to the county auditor of the county to which the collections are due.

(d) If the vehicle excise tax imposed by this chapter is collected by the department of state revenue, the money collected shall be deposited in the state general fund to the credit of the appropriate county and reported to the bureau of motor vehicles on the first working day following the week of collection. Except as provided in subsection (e), any amount collected by the department which represents interest or a penalty shall be retained by the department and used to pay its costs of enforcing this chapter.

(e) This subsection applies only to interest or a penalty collected by the department of state revenue from a person that:

(1) fails to properly register a vehicle as required by IC 9-18 (before its expiration) or IC 9-18.1 and pay the tax due under this chapter; and

(2) during any time after the date by which the vehicle was required to be registered under IC 9-18 (before its expiration) or IC 9-18.1 displays on the vehicle a license plate issued by another state.

The total amount collected by the department that represents interest or a penalty, minus a reasonable amount determined by the department to represent its administrative expenses, shall be deposited in the state general fund for the credit of the county in which the person resides. The amount shall be reported to the bureau of motor vehicles on the first working day following the week of collection.

(f) The bureau may contract with a bank card or credit card vendor for acceptance of bank or credit cards.

(g) On or before April 1 of each year, the bureau shall provide to the state comptroller the amount of vehicle excise taxes collected for each county for the preceding year.

(h) On or before May 10 and November 10 of each year, the state comptroller shall distribute to each county one-half (1/2) of:

(1) the amount of delinquent taxes; and

(2) any penalty or interest described in subsection (e);

that have been credited to the county under subsection (e). There is appropriated from the state general fund the amount necessary to make the distributions required by this subsection. The county auditor shall apportion and distribute the delinquent tax distributions to the taxing units in the county at the same time and in the same manner as excise taxes are apportioned and distributed under section 10 of this chapter.

(i) The commissioner of insurance shall prescribe the form of the bonds or crime policies required by this section.

[Pre-2016 Title 9 Revision Citations: subsection (b) formerly 9-29-1-10(a); 9-29-1-10(d).]

Formerly: Acts 1969, c.423, s.9; Acts 1971, P.L.73, SEC.5; Acts 1972, P.L.55, SEC.2; Acts 1973, P.L.54, SEC.6. As amended by Acts 1977(ss), P.L.8, SEC.3; P.L.42-1986, SEC.5; P.L.335-1989(ss), SEC.15; P.L.2-1991, SEC.46; P.L.44-1992, SEC.3; P.L.49-1995, SEC.7; P.L.62-1996, SEC.1; P.L.115-1998, SEC.1; P.L.70-1998, SEC.2; P.L.184-2007, SEC.5; P.L.107-2008, SEC.3; P.L.131-2008, SEC.21; P.L.149-2015, SEC.17; P.L.149-2016, SEC.30; P.L.198-2016, SEC.35; P.L.256-2017, SEC.37; P.L.9-2024, SEC.200.
Ind. Code § 6-3.1-24-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-10
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.119. Repealed by P.L.165-2021, SEC.84.
Ind. Code § 6-8.1-15-15 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-15
Electronic data base
Status: in_force

Sec. 15. (a) The department may provide an electronic data base to a home service provider or, if the department does not provide an electronic data base to home service providers, the designated data base provider may provide an electronic data base to a home service provider. The department or the designated data base provider shall provide the data base in a format that complies with the requirements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

(b) The department or designated data base provider shall provide notice of the availability of the then current electronic data base and any subsequent revisions of the data base by publication in the manner normally employed for the publication of informational tax, charge, or fee notices to taxpayers in Indiana.

(c) A home service provider using the data contained in an electronic data base described in this section shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of any error or omission in the data base. The home service provider shall reflect changes made to the data base during a calendar quarter not later than thirty (30) days after the end of the calendar quarter.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-6-2.5-52 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-52
Transfer of license; prohibition
Status: in_force

Sec. 52. No license is transferable to another person or to another place of business.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-2.5-7-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-9
Repealed
Status: repealed

As added by P.L.94-1987, SEC.6. Repealed by P.L.227-2013, SEC.11.
Ind. Code § 6-7-1-4 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-4
"Person" or "company"
Status: in_force

Sec. 4. As used in this chapter, the term "person" means and includes any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, limited liability company, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, Indiana political subdivision engaged in private or proprietary activities or business, estate, trust, or any other group or combination acting as a unit. For purposes of this chapter, the term "company" may be used interchangeably with the term "person".

Formerly: Acts 1947, c.222, s.4. As amended by P.L.8-1993, SEC.101; P.L.128-2026, SEC.33.
Ind. Code § 6-3.6-9-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-7
Adjustment of certified distribution; clerical or mathematical errors
Status: in_force

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

Sec. 7. The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calendar years so that any adjustment under this subsection is offset over several years rather than in one (1) lump sum.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-8.1-9-2 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-2
Excess tax payments; procedure for credit or refund; pass through entities
Status: in_force

Sec. 2. (a) If the department finds that a person has paid more tax for a taxable year than is legally due, the department shall apply the amount of the excess against any amount of that same tax that is assessed and is currently due. The department may then apply any remaining excess against any of the listed taxes that have been assessed against the person and that are currently due. Subject to subsection (c), if any excess remains after the department has applied the overpayment against the person's tax liabilities, the department shall either refund the amount to the person or, at the person's request, credit the amount to the person's future tax liabilities.

(b) Subject to subsection (c), if a court determines that a person has paid more tax for a taxable year than is legally due, the department shall refund the excess amount to the person.

(c) As used in this subsection, "pass through entity" means a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2), a partnership, a limited liability company, or a limited liability partnership and "pass through income" means a person's distributive share of adjusted gross income for a taxable year attributable to the person's interest in a pass through entity. This subsection applies to a person's overpayment of adjusted gross income tax for a taxable year if:

(1) the person has filed a timely claim for refund with respect to the overpayment under section 1 of this chapter;

(2) the overpayment:

(A) is with respect to a taxable year beginning before January 1, 2009; and

(B) is attributable to amounts paid to the department by:

(i) a nonresident shareholder, partner, or member of a pass through entity;

(ii) a pass through entity under IC 6-3-4-12 or IC 6-3-4-13 on behalf of a nonresident shareholder, partner, or member of the pass through entity; or

(iii) a pass through entity under IC 6-3-4-12 or IC 6-3-4-13 on behalf of a nonresident shareholder, partner, or member of another pass through entity; and

(3) the overpayment arises from a determination by the department or a court that the person's pass through income is not includible in the person's adjusted gross income derived from sources within Indiana as a result of the application of IC 6-3-2-2(a)(5) and IC 6-3-2-2.2(g).

The department shall apply the overpayment to the person's liability for taxes that have been assessed and are currently due as provided in subsection (a) and apply any remaining overpayment as a credit or credits in satisfaction of the person's liability for listed taxes in taxable years beginning after December 31, 2008. If the person, including any successor to the person's interest in the overpayment, does not have sufficient liability for listed taxes against which to credit all the remaining overpayment in a taxable year beginning after December 31, 2008, and ending before January 1, 2019, the taxpayer is not entitled for any taxable year ending after December 31, 2018, to have any part of the remaining overpayment applied, refunded, or credited to the person's liability for listed taxes. If an overpayment or part of an overpayment is required to be applied as a credit under this subsection to the person's liability for listed taxes for a taxable year beginning after December 31, 2008, and has not been determined by the department or a court to meet the conditions of subdivision (3) by the due date of the person's return for a listed tax for a taxable year beginning after December 31, 2008, the department shall refund to the person that part of the overpayment that should have been applied as a credit for such taxable year within ninety (90) days of the date that the department or a court makes the determination that the overpayment meets the conditions of subdivision (3). However, the department may establish a program to refund small overpayment amounts that do not exceed the threshold dollar value established by the department rather than crediting the amounts against tax liability accruing for a taxable year after December 31, 2008. A person that receives a refund or credit under this subsection shall file a report with the department in the form and in the schedule specified by the department that identifies under penalties of perjury the home state or other jurisdiction where the income subject to the refund or credit was reported as income attributable to that state or jurisdiction.

(d) An excess tax payment that is not refunded or credited against a current or future tax liability within ninety (90) days after the date the refund claim is filed, the date the tax payment was due, or the date the tax was paid, whichever is latest, accrues interest from:

(1) the date the refund claim is filed, if the refund claim is filed before July 1, 2015; or

(2) for a refund claim filed after June 30, 2015, the latest of:

(A) the date the tax payment was due;

(B) the date the tax was paid;

(C) the date the tax return was filed for the period and tax type for which the refund is claimed;

(D) in the case of a refund based on payment of a tax by the taxpayer to another state, country, or locality, the date of such payment of tax to the other state, country, or locality; or

(E) July 1, 2015;

at the rate established under IC 6-8.1-10-1 until a date, determined by the department, that does not precede by more than thirty (30) days, the date on which the refund or credit is made. As used in this subsection, "refund claim" includes a return and an amended return that indicates an overpayment of tax. For purposes of this subsection only, the due date for the payment of a periodic tax is January 31 of the calendar year following the calendar year that contains the taxable period for which the payment is remitted.

(e) A person who is liable for the payment of excise taxes under IC 7.1-4-3 or IC 7.1-4-4 is entitled to claim a credit against the person's excise tax liability in the amount of the excise taxes paid in duplicate by the person, or the person's assignors or predecessors, upon both:

(1) the receipt of the goods subject to the excise taxes, as reported by the person, or the person's assignors or predecessors, on excise tax returns filed with the department; and

(2) the withdrawal of the same goods from a storage facility operated under 19 U.S.C. 1555(a).

(f) The amount of the credit under subsection (e) is equal to fifty percent (50%) of the amount of excise taxes:

(1) that were paid by the person as described in subsection (e)(2);

(2) that are duplicative of excise taxes paid by the person as described in subsection (e)(1); and

(3) for which the person has not previously claimed a credit.

The credit may be claimed by subtracting the amount of the credit from the amount of the person's excise taxes reported on the person's monthly excise tax returns filed under IC 7.1-4-6 with the department for taxes imposed under IC 7.1-4-3 or IC 7.1-4-4. The amount of the credit that may be taken monthly by the person on each monthly excise tax return may not exceed ten percent (10%) of the excise tax liability reported by the person on the monthly excise tax return. The credit may be claimed on not more than thirty-six (36) consecutive monthly excise tax returns beginning with the month in which credit is first claimed.

(g) The amount of the credit calculated under subsection (f) must be used for capital expenditures to:

(1) expand employment; or

(2) assist in retaining employment within Indiana.

The department shall annually verify whether the capital expenditures made by the person comply with this subsection.

(h) An excess tax payment under section 1(k) of this chapter that is not refunded or credited against a current or future tax liability within ninety (90) days after the date the refund claim is filed, the date the tax payment was due, or the date the tax was paid, whichever is latest, accrues interest from April 1, 2020. For purposes of this subsection, a refund claim filed prior to April 1, 2020, shall be treated as filed on April 1, 2020.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.6-1987, SEC.13; P.L.92-1987, SEC.11; P.L.48-1994, SEC.2; P.L.28-1997, SEC.27; P.L.111-2006, SEC.10; P.L.182-2009(ss), SEC.257; P.L.293-2013(ts), SEC.32; P.L.242-2015, SEC.40; P.L.146-2020, SEC.45; P.L.159-2021, SEC.36; P.L.118-2024, SEC.24.
Ind. Code § 6-1.1-34-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 34 / Section 6-1.1-34-2
Computation of school corporation assessment ratio
Status: in_force

Sec. 2. A school corporation's assessment ratio for a particular year equals:

(1) the total assessed valuation of the property within the school district; divided by

(2) the total true tax value which the department of local government finance determines would result if the property within the school district were valued in the manner provided by law.

[Pre-1975 Property Tax Recodification Citations: 6-1-66-2 part; 6-1-66-4 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.24-1986, SEC.27; P.L.90-2002, SEC.238.
Ind. Code § 6-1.1-6-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-14
Rate of assessment; adjustment
Status: in_force

Sec. 14. Land which is classified under this chapter as native forest land, a forest plantation, or wildlands shall be assessed as follows:

(1) At thirteen dollars and twenty-nine cents ($13.29) per acre for general property taxation purposes, for the January 1, 2017, assessment date.

(2) At the amount per acre determined in the following STEPS for general property taxation purposes, for an assessment date after January 1, 2017:

STEP ONE: Determine the amount per acre under this section for the immediately preceding assessment date.

STEP TWO: Multiply the STEP ONE amount by the result of:

(A) one (1); plus

(B) the annual percentage change in the Consumer Price Index for All Urban Consumers published by the federal Bureau of Labor Statistics for the calendar year preceding the calendar year before the assessment date.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.13; P.L.66-2006, SEC.14; P.L.180-2016, SEC.5.
Ind. Code § 6-1.1-12.9-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-4
Legalization of certain designating body's actions in a consolidated city after February 1, 1991, and before January 1, 1993
Status: in_force

Sec. 4. (a) This section applies to a consolidated city.

(b) The definitions in IC 6-1.1-12.1-1 (as in effect before December 31, 1992) apply throughout this section.

(c) Notwithstanding any other law, a designating body's actions taken after February 1, 1991, and before January 1, 1993, in designating an economic revitalization area are legalized and validated.

(d) The installation of new manufacturing equipment after February 1, 1991, is eligible for the deduction provided under IC 6-1.1-12.1 (as in effect before December 31, 1992) for property taxes first due and payable after December 31, 1992, as granted by resolution adopted by the designating body for the economic revitalization area.

As added by P.L.220-2011, SEC.122.
Ind. Code § 6-9-2-4.7 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-4.7
Issuance of bonds; negotiation and sale; leases
Status: in_force

Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to:

(1) pay the costs incurred in the financing, construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county;

(2) reimburse itself or any nonprofit corporation for any money advanced to pay those costs; or

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

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

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

(2) may, in the discretion of the bureau, be sold at a negotiated sale or under IC 5-1-11 and IC 5-3-1; and

(3) must be authorized by a resolution of the bureau.

(c) Leases entered into under this section:

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

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

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

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

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

(d) A lease may be entered into by the bureau only after a public hearing:

(1) for which notice has been given in accordance with IC 5-3-1; and

(2) at which all interested parties are provided the opportunity to be heard.

(e) After the public hearing, the bureau may approve the execution of the lease only if the bureau finds that the services to be provided throughout the life of the lease will serve the public purposes for which the bureau was created and that the execution of the lease is in the best interests of the residents of the county.

(f) Upon execution of a lease under this section, the bureau shall publish notice of the execution of the lease in accordance with IC 5-3-1.

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

As added by P.L.46-1998, SEC.3.
Ind. Code § 6-3.1-26-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-8
"Qualified investment"
Status: in_force

Sec. 8. (a) As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures in Indiana for:

(1) the purchase of new telecommunications, production, manufacturing, fabrication, assembly, extraction, mining, processing, refining, finishing, distribution, transportation, or logistical distribution equipment;

(2) the purchase of new computers and related equipment;

(3) costs associated with the modernization of existing telecommunications, production, manufacturing, fabrication, assembly, extraction, mining, processing, refining, finishing, distribution, transportation, or logistical distribution facilities;

(4) onsite infrastructure improvements;

(5) the construction of new telecommunications, production, manufacturing, fabrication, assembly, extraction, mining, processing, refining, finishing, distribution, transportation, or logistical distribution facilities;

(6) the purchase of retooled or refurbished machinery, and costs associated with retooling existing machinery and equipment;

(7) costs associated with the construction of special purpose buildings and foundations for use in the computer, software, biological sciences, or telecommunications industry;

(8) costs associated with the purchase of machinery, equipment, or special purpose buildings used to make motion pictures or audio productions;

(9) a logistics investment, as described in section 8.5 of this chapter;

(10) the purchase of new:

(A) pollution control and abatement;

(B) energy conservation; or

(C) renewable energy generation;

equipment; and

(11) the purchase of new onsite digital manufacturing equipment;

that are certified by the corporation under this chapter as being eligible for the credit under this chapter.

(b) The term does not include property that can be readily moved outside Indiana.

(c) Notwithstanding subsection (b), the term does include programmable logic controller property.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.103; P.L.199-2005, SEC.19; P.L.137-2006, SEC.6; P.L.288-2013, SEC.51; P.L.158-2019, SEC.17.
Ind. Code § 6-1.1-10.3-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.3 / Section 6-1.1-10.3-8
Application not required
Status: in_force

Sec. 8. A taxpayer is not required to file an application or a personal property tax return to qualify for an exemption under this chapter.

As added by P.L.80-2014, SEC.2.
Ind. Code § 6-1.1-20-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-4.1
School corporations; time period limitation on succeeding referendum tax levies
Status: in_force

Sec. 4.1. This section applies to all school corporations. During the calendar year immediately succeeding the final calendar year in which a school corporation's previously approved controlled project referendum tax levy is imposed under this chapter, the school corporation may not adopt a resolution under section 3.5 of this chapter making a preliminary determination to issue bonds or enter into a lease or adopt a resolution to extend a referendum tax levy under this chapter.

As added by P.L.68-2025, SEC.69.
Ind. Code § 6-2.5-4-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-6
Taxation of telecommunication services; aggregation of taxable and nontaxable services on customer bills
Status: in_force

Sec. 6. (a) A person is a retail merchant making a retail transaction when the person:

(1) furnishes or sells an intrastate telecommunication service; and

(2) receives gross retail income from billings or statements rendered to customers.

(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:

(1) the person furnishes or sells telecommunication services to another person described in this section or in section 5 of this chapter;

(2) the person furnishes telecommunications services to another person who is providing prepaid calling services or prepaid wireless calling services in a retail transaction to customers who access the services described in section 13 of this chapter;

(3) the person furnishes intrastate mobile telecommunications service (as defined in IC 6-8.1-15-7) to a customer with a place of primary use that is not located in Indiana (as determined under IC 6-8.1-15); or

(4) the person furnishes or sells value added nonvoice data services in a retail transaction to a customer.

(c) Subject to IC 6-2.5-12 and IC 6-8.1-15, and notwithstanding subsections (a) and (b), if charges for telecommunication services, ancillary services, Internet access, audio services, or video services that are not taxable under this article are aggregated with and not separately stated from charges subject to taxation under this article, the charges for nontaxable telecommunication services, ancillary services, Internet access, audio services, or video services are subject to taxation unless the service provider can reasonably identify the charges not subject to the tax from the service provider's books and records kept in the regular course of business.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.71-1993, SEC.5; P.L.8-1996, SEC.3; P.L.8-1998, SEC.1; P.L.104-2002, SEC.1; P.L.5-2004, SEC.1; P.L.145-2007, SEC.7; P.L.84-2011, SEC.1.
Ind. Code § 6-1.1-22-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-3
Tax duplicate; contents; maintenance; delivery
Status: in_force

Sec. 3. (a) Except as provided in subsection (b), the auditor of each county shall, before March 15 of each year, prepare a roll of property taxes payable in that year for the county. This roll shall be known as the "tax duplicate" and shall show:

(1) the value of all the assessed property of the county;

(2) the person liable for the taxes on the assessed property; and

(3) any other information that the state board of accounts, with the advice and approval of the department of local government finance, may prescribe.

(b) If the county auditor receives a copy of an appeal petition under IC 6-1.1-18.5-12(g) before the county auditor completes preparation of the tax duplicate under subsection (a), the county auditor shall complete preparation of the tax duplicate when the appeal is resolved by the department of local government finance.

(c) If the county auditor receives a copy of an appeal petition under IC 6-1.1-18.5-12(g) after the county auditor completes preparation of the tax duplicate under subsection (a), the county auditor shall prepare a revised tax duplicate when the appeal is resolved by the department of local government finance that reflects the action of the department.

(d) The county auditor shall comply with the instructions issued by the state board of accounts for the preparation, preservation, alteration, and maintenance of the tax duplicate. The county auditor shall deliver a copy of the tax duplicate prepared under subsection (a) to the county treasurer when preparation of the tax duplicate is completed.

[Pre-1975 Property Tax Recodification Citation: 6-1-51-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.45-1990, SEC.2; P.L.49-1996, SEC.6; P.L.90-2002, SEC.210; P.L.67-2006, SEC.5; P.L.146-2008, SEC.249; P.L.42-2011, SEC.10.