Ind. Code § 6-1.1-36-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 36 / Section 6-1.1-36-17
Notice of ineligibility for standard deduction; collection of adjustments in tax due; penalties; nonreverting fund
Status: in_force

Sec. 17. a) As used in this section, "nonreverting fund" refers to a nonreverting fund established under subsection (d).

(b) If a county auditor makes a determination that property was not eligible for a standard deduction under IC 6-1.1-12-37 in a particular year within three (3) years after the date on which taxes for the particular year are first due, the county auditor shall issue a notice of taxes, interest, and penalties due to the owner that improperly received the standard deduction and include a statement that the payment is to be made payable to the county auditor. In addition to all other penalties, the taxpayer is liable for and the auditor shall include in the notice a ten percent (10%) fine as a penalty for claiming the homestead deduction falsely, which shall be calculated as ten percent (10%) of the taxpayer's total tax bill as if the homestead deduction had not been applied. The additional taxes and civil penalties that result from the removal of the deduction, if any, are imposed for property taxes first due and payable for an assessment date occurring before the earlier of the date of the notation made under subsection (c)(2)(A) or the date a notice of an ineligible homestead lien is recorded under subsection (e)(2) in the office of the county recorder. The notice must require full payment of the amount owed within:

(1) one (1) year with no penalties and interest, if:

(A) the taxpayer did not comply with the requirement to return the homestead verification form under IC 6-1.1-22-8.1(b)(9) (expired January 1, 2015); and

(B) the county auditor allowed the taxpayer to receive the standard deduction in error; or

(2) thirty (30) days, if subdivision (1) does not apply.

With respect to property subject to a determination made under this subsection that is owned by a bona fide purchaser without knowledge of the determination, no lien attaches for any additional taxes and civil penalties that result from the removal of the deduction.

(c) If a county auditor issues a notice of taxes, interest, and penalties due to an owner under subsection (b), the county auditor shall:

(1) notify the county treasurer of the determination; and

(2) do one (1) or more of the following:

(A) Make a notation on the tax duplicate that the property is ineligible for the standard deduction and indicate the date the notation is made.

(B) Record a notice of an ineligible homestead lien under subsection (e)(2).

(d) Each county auditor shall establish a nonreverting fund. Upon collection of the adjustment in tax due (and any interest and penalties on that amount) after the termination of a deduction or credit as specified in subsection (b), the county treasurer shall deposit that amount:

(1) in the nonreverting fund, if the county contains a consolidated city; or

(2) if the county does not contain a consolidated city:

(A) in the nonreverting fund, to the extent that the amount collected, after deducting the direct cost of any contract, including contract related expenses, under which the contractor is required to identify homestead deduction eligibility, does not cause the total amount deposited in the nonreverting fund under this subsection for the year during which the amount is collected to exceed one hundred thousand dollars ($100,000); or

(B) in the county general fund, to the extent that the amount collected exceeds the amount that may be deposited in the nonreverting fund under clause (A).

(e) Any part of the amount due under subsection (b) that is not collected by the due date is subject to collection under one (1) or more of the following:

(1) After being placed on the tax duplicate for the affected property and collected in the same manner as other property taxes.

(2) Through a notice of an ineligible homestead lien recorded in the county recorder's office without charge.

The adjustment in tax due (and any interest and penalties on that amount) after the termination of a deduction or credit as specified in subsection (b) shall be deposited as specified in subsection (d) only in the first year in which that amount is collected. Upon the collection of the amount due under subsection (b) or the release of a lien recorded under subdivision (2), the county auditor shall submit the appropriate documentation to the county recorder, who shall amend the information recorded under subdivision (2) without charge to indicate that the lien has been released or the amount has been paid in full.

(f) The amount to be deposited in the nonreverting fund or the county general fund under subsection (d) includes adjustments in the tax due as a result of the termination of deductions or credits available only for property that satisfies the eligibility for a standard deduction under IC 6-1.1-12-37, including the following:

(1) Supplemental deductions under IC 6-1.1-12-37.5.

(2) Homestead credits under IC 6-1.1-20.4, IC 6-3.6-5 (before its expiration), IC 6-3.6-11-3 (before its expiration), or any other law.

(3) Credit for excessive property taxes under IC 6-1.1-20.6-7.5 or IC 6-1.1-20.6-8.5.

Any amount paid that exceeds the amount required to be deposited under subsection (d)(1) or (d)(2) shall be distributed as property taxes.

(g) Money deposited under subsection (d)(1) or (d)(2) shall be treated as miscellaneous revenue. Distributions shall be made from the nonreverting fund established under this section upon appropriation by the county fiscal body and shall be made only for the following purposes:

(1) Fees and other costs incurred by the county auditor to discover property that is eligible for a standard deduction under IC 6-1.1-12-37.

(2) Other expenses of the office of the county auditor.

The amount of deposits in a reverting fund, the balance of a nonreverting fund, and expenditures from a reverting fund may not be considered in establishing the budget of the office of the county auditor or in setting property tax levies that will be used in any part to fund the office of the county auditor.

As added by P.L.87-2009, SEC.14. Amended by P.L.13-2013, SEC.18; P.L.257-2013, SEC.31; P.L.94-2014, SEC.3; P.L.5-2015, SEC.19; P.L.203-2016, SEC.15; P.L.197-2016, SEC.23; P.L.85-2017, SEC.21; P.L.68-2025, SEC.80; P.L.157-2026, SEC.90.
Ind. Code § 6-1.1-14-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 14 / Section 6-1.1-14-11
Notice of hearing to taxpayers; notice of final determination; appeal
Status: in_force

Sec. 11. The department of local government finance shall give notice by mail to a taxpayer whose assessment is to be reviewed under section 10 of this chapter. The notice shall state the time, place, and object of a hearing on the assessment. The time fixed for the hearing must be at least ten (10) days after the day the notice is mailed. After the hearing, the department of local government finance shall assess the property in question and mail a certified notice of its final determination to the appropriate county auditor. In addition, the department of local government finance shall notify the taxpayer by mail of its final determination. An assessment or reassessment may not be made under this section unless notice of the final determination of the department of local government finance is given to the taxpayer within the same time period prescribed, in IC 6-1.1-9-3 or IC 6-1.1-9-4, for giving an assessment adjustment notice. A taxpayer may initiate an appeal of the department's final determination by filing a petition with the Indiana board not more than forty-five (45) days after the department gives the taxpayer notice of the final determination.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-9.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.137; P.L.256-2003, SEC.10.
Ind. Code § 6-7-2-24 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-24
Civil penalty for purchase of taxable products from a distributor that is not licensed
Status: in_force

Sec. 24. A retailer (except a remote seller that is required to remit tax imposed by this chapter) who purchases a taxable product from a distributor who has not obtained a license required under section 8 of this chapter or whose license has been suspended or revoked by the department is subject to a penalty not to exceed the greater of:

(1) one hundred percent (100%) of the retail value of the taxable product; or

(2) five thousand dollars ($5,000);

on the purchase.

As added by P.L.137-2022, SEC.81.
Ind. Code § 6-9-27-10 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-10
Payment of outstanding obligations; covenant with holders
Status: repealed

Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) or 9.5(b) 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.35-1990, SEC.24. Amended by P.L.214-2005, SEC.43.
Ind. Code § 6-8.1-3-6 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-6
Records; audit
Status: in_force

Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department.

(b) The state board of accounts shall audit the department's record of receipts and disbursements.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.181-2015, SEC.28.
Ind. Code § 6-4.1-5-5 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-5
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.8. Repealed by P.L.79-2017, SEC.23.
Ind. Code § 6-3.1-17.1-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-15
Expiration of chapter
Status: in_force

Sec. 15. This chapter expires January 1, 2030.

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-8.1-3-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-5
Signature on documents
Status: in_force

Sec. 5. All notices, summons, warrants, waivers, demands, or other documents requiring an authorizing signature by the department must be signed by the commissioner or his designee; and when that document is signed it is an official department document.

As added by Acts 1980, P.L.61, SEC.1.
Ind. Code § 6-1.1-20.2-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-9
Obligation to repay loan not basis to obtain excessive tax levy
Status: in_force

Sec. 9. The obligation to repay a loan made under this chapter is not a basis for the eligible county to obtain an excessive tax levy.

As added by P.L.182-2009(ss), SEC.150.
Ind. Code § 6-3.6-9-19 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-19
Annual report to each county
Status: in_force

Sec. 19. Before October 1, 2023, and October 1 of each year thereafter, the state department of revenue shall provide to each county a report for the fiscal year ending in the calendar year of the report. The report shall contain at least the following information:

(1) The number of returns filed by single, joint, and married filing separate status.

(2) The number of returns filed by full-year residents and filers who are not full-year residents.

(3) The amounts billed to county taxpayers for underpayment of tax during the fiscal year.

(4) The amounts collected from county taxpayers for amounts billed prior to the end of the state fiscal year ending in the calendar year of the report.

(5) The amounts reported on the individual lines of the annual returns filed by or for county taxpayers during the fiscal year ending in the calendar year of the report.

If the amounts reported on one (1) or more individual returns can reasonably identify the return information of one (1) or more county taxpayers or can reasonably result in a disclosure not permitted under Section 6103 of the Internal Revenue Code, the department may redact those amounts and such other amounts necessary to prevent the disclosure of the return information of such county taxpayers.

As added by P.L.165-2021, SEC.96. Amended by P.L.9-2022, SEC.9.
Ind. Code § 6-9-12-2 — Indiana Code / Title 6 / Article 9 / Chapter 12 / Section 6-9-12-2
Imposition of tax by ordinance
Status: in_force

Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter.

(b) 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.

(c) If a city-county council adopts an ordinance under subsection (a), the county food and beverage tax applies to transactions that occur after June 30 of the year in which the ordinance is adopted.

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.16-1984, SEC.5.
Ind. Code § 6-3.6-6-14 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-14-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Repealed by P.L.68-2025, SEC.137.
Ind. Code § 6-9-48-7 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-7
Collection procedures
Status: in_force

Sec. 7. A tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed with the payment of the tax imposed under this chapter may be made on a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-1.1-22-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-10
Liability for taxes; actions to collect
Status: in_force

Sec. 10. (a) A person who is liable for property taxes under IC 6-1.1-2-4 is personally liable for the taxes and all penalties, cost, and collection expenses, including reasonable attorney's fees and court costs, resulting from late payment of the taxes.

(b) A person's liability under this section may be enforced by any legal remedy, including a civil lawsuit instituted by a county treasurer or a county executive to collect delinquent taxes. One (1) action may be initiated to collect all taxes, penalties, cost, and collection expenses levied against a person in the same county for one (1) or more years. However, an action may not be initiated to enforce the collection of taxes after ten (10) years from the first Monday in May of the year in which the taxes first became due. An action initiated within the ten (10) year period may be prosecuted to termination.

[Pre-1975 Property Tax Recodification Citation: 6-1-52-4.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.68-1993, SEC.1.
Ind. Code § 6-3.1-26-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-5
"Highly compensated employee"
Status: in_force

Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code.

As added by P.L.224-2003, SEC.197.
Ind. Code § 6-9-64-9 — Indiana Code / Title 6 / Article 9 / Chapter 64 / Section 6-9-64-9
Uses of money in fund
Status: in_force

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

(1) Parks and recreation, including trails.

(2) Activation of the Whitewater Gorge.

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

As added by P.L.230-2025, SEC.113.
Ind. Code § 6-9-29-3 — Indiana Code / Title 6 / Article 9 / Chapter 29 / Section 6-9-29-3
Rights and powers of county treasurer; standard return form
Status: in_force

Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as the department of state revenue.

(b) The department of state revenue shall prescribe a standard return form to be used by a taxpayer with remittance of the innkeeper's tax:

(1) to the department of state revenue, if the taxpayer files a separate return for the innkeeper's tax; or

(2) to the county treasurer, if an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue.

As added by P.L.85-1995, SEC.38. Amended by P.L.181-2016, SEC.31; P.L.175-2018, SEC.20.
Ind. Code § 6-3.1-35.8-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-2
Eligible persons
Status: in_force

Sec. 2. A person who makes a qualifying contribution or makes a monetary contribution to a qualifying foster care organization shall receive a tax credit as provided in section 3 of this chapter.

As added by P.L.165-2021, SEC.91. Amended by P.L.97-2023, SEC.2.
Ind. Code § 6-3.1-38.1-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.1 / Section 6-3.1-38.1-5
"Qualified rural county"
Status: in_force

Sec. 5. As used in this chapter, "qualified rural county" means a county in Indiana with a population of not more than three hundred thousand (300,000).

As added by P.L.173-2025, SEC.2.
Ind. Code § 6-8.1-9.7-7 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-7
Authorization to enter into an offset agreement
Status: in_force

Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed to the state or to state agencies from federal payments to vendors, contractors, and taxpayers. The offset agreement may provide for the federal government to submit nontax debts owed to federal agencies for offset against state payments otherwise due and owing to taxpayers and to vendors and contractors providing goods or services to the state or to the state's departments, agencies, or institutions.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-1.1-30-6.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-6.5
Appointment of commissioner of department of local government finance
Status: in_force

Sec. 6.5. The governor shall appoint an individual with appropriate training and experience as commissioner of the department of local government finance. The commissioner is the executive and chief administrative officer of the department. The commissioner:

(1) may delegate authority to appropriate department staff;

(2) serves at the governor's pleasure; and

(3) is entitled to receive compensation in an amount set by the governor, subject to approval by the budget agency.

As added by P.L.90-2002, SEC.217.
Ind. Code § 6-9-26-11 — Indiana Code / Title 6 / Article 9 / Chapter 26 / Section 6-9-26-11
Economic development project fund; establishment; deposits
Status: in_force

Sec. 11. (a) If a tax is imposed under section 3 of this chapter, the county fiscal officer shall establish an economic development project fund.

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

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

As added by P.L.74-1988, SEC.2.
Ind. Code § 6-9-40-11 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-11
Legislative findings
Status: in_force

Sec. 11. The general assembly finds that Steuben County and the city of Angola face unique challenges because of their fluctuating population and that the challenges may be addressed through the provisions of this chapter.

As added by P.L.96-2008, SEC.3.
Ind. Code § 6-9-30-2 — Indiana Code / Title 6 / Article 9 / Chapter 30 / Section 6-9-30-2
"Executive"
Status: in_force

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5.

As added by P.L.162-2026, SEC.16.
Ind. Code § 6-2.5-3.5-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-5
"Indiana gasoline tax"
Status: in_force

Sec. 5. As used in this chapter, "Indiana gasoline tax" means the tax imposed under IC 6-6-1.1.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-2.5-10-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-6
Repealed
Status: repealed

As added by P.L.53-2017, SEC.2. Repealed by P.L.98-2020, SEC.2.
Ind. Code § 6-3.1-39.5-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-12
Repealed
Status: repealed

As added by P.L.201-2023, SEC.103. Repealed by P.L.58-2026, SEC.5.
Ind. Code § 6-1.1-1-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-16
"School corporation"
Status: in_force

Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is not limited to, any school city, school town, consolidated school corporation, metropolitan school district, township school corporation, county school corporation, united school corporation, and a community school corporation.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.233-2015, SEC.15.
Ind. Code § 6-3.1-36-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 36 / Section 6-3.1-36-3
"Qualified media production"
Status: in_force

Sec. 3. As used in this chapter, "qualified media production" means:

(1) a feature length film, including an independent or studio production, or a documentary;

(2) a television episodic series, program, or feature;

(3) a music production;

(4) a digital media production that is intended for reasonable commercial exploitation; or

(5) any other similar production as determined by the corporation;

that is produced in Indiana.

As added by P.L.135-2022, SEC.19.
Ind. Code § 6-1.1-19-6 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-6
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-67-6.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.34, SEC.4; Acts 1979, P.L.31, SEC.3; P.L.20-1984, SEC.3; P.L.90-2002, SEC.187; P.L.1-2005, SEC.89. Repealed by P.L.2-2006, SEC.199.
Ind. Code § 6-2.5-3.5-17 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-17
Permit to receive gasoline without paying the gasoline use tax
Status: in_force

Sec. 17. (a) A distributor, refiner, or terminal operator desiring to receive gasoline within Indiana without paying the gasoline use tax must hold an uncanceled permit issued by the department to collect payments of gasoline use tax from purchasers and recipients of gasoline.

(b) To obtain a permit, a distributor, refiner, or terminal operator must file with the department a sworn application containing information that the department reasonably requires.

(c) The department may refuse to issue a permit to a distributor, refiner, or terminal operator if:

(1) the application is filed by a distributor, refiner, or terminal operator whose permit has previously been canceled for cause;

(2) the application is not filed in good faith, as determined by the department;

(3) the application is filed by a person as a subterfuge for the real person in interest whose permit has previously been canceled for cause; or

(4) the distributor, refiner, or terminal operator has outstanding tax liability with the department for which a tax warrant has been issued.

(d) A permit may not be issued unless the application is accompanied by an audited and current financial statement and a license fee of one hundred dollars ($100).

(e) A permit issued under this section is not assignable and is valid only for the distributor, refiner, or terminal operator in whose name it is issued. If there is a change in name or ownership, the distributor, refiner, or terminal operator must apply for a new permit.

(f) The department may revoke a permit for good cause.

(g) Before being denied a permit under subsection (c) or before having a permit revoked under subsection (f), a distributor, refiner, or terminal operator is entitled to a hearing after five (5) business days written notice. At the hearing, the distributor, refiner, or terminal operator may appear in person or by counsel and present testimony.

(h) The department shall keep a record of all qualified distributors, refiners, and terminal operators.

(i) The department may publish a list of qualified distributors on the department's website. The list must be limited to the following information:

(1) The name of each qualified distributor.

(2) The complete address of each qualified distributor.

(3) The telephone number of each qualified distributor.

(j) The information contained in a list published under subsection (i) is not confidential under IC 6-8.1-7-1.

As added by P.L.227-2013, SEC.1. Amended by P.L.1-2025, SEC.96.
Ind. Code § 6-1.1-24-6.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-6.3
Conditions of sale of certificates of sale
Status: in_force

Sec. 6.3. (a) The sale of certificates of sale under section 6.1 of this chapter must be held at the time and place stated in the notice of sale.

(b) A certificate of sale may not be sold under section 6.1 of this chapter if the following are paid before the time of sale:

(1) All the delinquent taxes, penalties, and special assessments on the tract or an item of real property.

(2) The amount prescribed by section 2(b)(3)(D) of this chapter, reflecting the costs incurred by the county due to the sale.

(c) The county executive shall sell the certificate of sale, subject to the right of redemption, to the highest bidder at public auction. The public auction may be conducted as an electronic sale in conformity with section 5(i) of this chapter.

(d) The county auditor shall serve as the clerk of the sale.

As added by P.L.170-2003, SEC.4. Amended by P.L.169-2006, SEC.25; P.L.89-2007, SEC.7; P.L.56-2012, SEC.7; P.L.247-2015, SEC.19; P.L.251-2015, SEC.12.
Ind. Code § 6-1.1-7-10 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-10
Movement of mobile home; transfer of title; permits
Status: in_force

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction.

(b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21.

(c) A mobile home may not be moved from one (1) location to another unless the owner or the owner's agent obtains a permit to move the mobile home from the county treasurer.

(d) The bureau of motor vehicles may not:

(1) transfer the title to a mobile home; or

(2) change names in any manner on the title to a mobile home;

unless the owner or the owner's agent holds a valid permit to transfer the title that was issued by the county treasurer and includes the county treasurer's official seal.

(e) A county treasurer shall issue a permit which is required to either move, or transfer the title to, a mobile home if the taxes, special assessments, interest, penalties, judgments, and costs that are due and payable on the mobile home have been paid and the person requesting the permit has a state issued title, a court order, or a bureau of motor vehicles affidavit of sale or disposal. The county treasurer shall issue the permit not later than two (2) business days (excluding weekends and holidays) after the date the completed permit application is received by the county treasurer. The permit shall state the date it is issued.

(f) After issuing a permit to move a mobile home under subsection (e), a county treasurer shall notify the township assessor of the township to which the mobile home will be moved, or the county assessor if there is no township assessor for the township, that the permit to move the mobile home has been issued.

(g) A permit to move, or transfer title to, a mobile home that is issued under this section expires ninety (90) days after the date the permit is issued. The permit is invalid after the permit expires. If the owner wishes to move, or transfer title to, the mobile home after the permit has expired, the owner or the owner's agent must obtain a new permit under this section.

(h) A county treasurer is not liable for the county treasurer's good faith efforts to collect taxes that are due and payable for a mobile home. Good faith efforts include the refusal to issue a permit under subsection (e) until all property taxes that are due and payable for a mobile home are paid to the county treasurer.

[Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.203-2013, SEC.1; P.L.71-2015, SEC.1; P.L.194-2015, SEC.1; P.L.198-2016, SEC.18; P.L.235-2017, SEC.5; P.L.118-2022, SEC.1.
Ind. Code § 6-3.1-37.2-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-4
"State tax liability"
Status: in_force

Sec. 4. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:

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

(2) IC 27-1-18-2 (the insurance premiums tax); and

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

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

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-9-10.5-12 — Indiana Code / Title 6 / Article 9 / Chapter 10.5 / Section 6-9-10.5-12
Transfer of funds; offenses
Status: in_force

Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or

(2) approves a transfer for a purpose not permitted under law;

commits a Level 6 felony.

(b) A person who receives a transfer of money under this chapter and knowingly uses the money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.172-2011, SEC.108. Amended by P.L.158-2013, SEC.112.
Ind. Code § 6-8-11-25 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-25
Rules
Status: in_force

Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2 and the department of state revenue may adopt rules under IC 4-22-2 necessary to implement this chapter.

(b) The rules adopted under this section must include a procedure for the adjustment of figures required by sections 5 and 10 of this chapter.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-1.1-18-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-12
Adjustment of maximum tax rates after reassessment or annual adjustment
Status: in_force

Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum:

(1) property tax rate or rates; or

(2) special benefits tax rate or rates;

referred to in the statutes listed in subsection (d).

(b) The maximum rate for taxes first due and payable after 2003 is the maximum rate that would have been determined under subsection (e) for taxes first due and payable in 2003 if subsection (e) had applied for taxes first due and payable in 2003.

(c) The maximum rate must be adjusted each year to account for the change in assessed value of real property that results from:

(1) an annual adjustment of the assessed value of real property under IC 6-1.1-4-4.5; or

(2) a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2.

(d) The statutes to which subsection (a) refers are:

(1) IC 8-10-5-17 (for taxes due and payable before January 1, 2023);

(2) IC 8-22-3-11;

(3) IC 8-22-3-25 (for taxes due and payable before January 1, 2023);

(4) IC 12-29-1-1;

(5) IC 12-29-1-2;

(6) IC 12-29-1-3;

(7) IC 12-29-3-6;

(8) IC 13-21-3-12;

(9) IC 13-21-3-15;

(10) IC 14-27-6-30;

(11) IC 14-33-7-3;

(12) IC 14-33-21-5 (for taxes due and payable before January 1, 2023);

(13) IC 15-14-7-4;

(14) IC 15-14-9-1;

(15) IC 15-14-9-2;

(16) IC 16-20-2-18;

(17) IC 16-20-4-27;

(18) IC 16-20-7-2;

(19) IC 16-22-14;

(20) IC 16-23-1-29;

(21) IC 16-23-3-6;

(22) IC 16-23-4-2;

(23) IC 16-23-5-6;

(24) IC 16-23-7-2;

(25) IC 16-23-8-2;

(26) IC 16-23-9-2;

(27) IC 16-41-15-5;

(28) IC 16-41-33-4;

(29) IC 20-46-2-3 (before its repeal on January 1, 2009);

(30) IC 20-46-6-5 (before its repeal on January 1, 2019);

(31) IC 20-49-2-10;

(32) IC 36-1-19-1;

(33) IC 23-14-66-2;

(34) IC 23-14-67-3;

(35) IC 36-7-13-4;

(36) IC 36-7-14-28;

(37) IC 36-7-15.1-16;

(38) IC 36-8-19-8.5 (for taxes due and payable before January 1, 2023);

(39) IC 36-9-6.1-2;

(40) IC 36-9-17.5-4 (for taxes due and payable before January 1, 2023);

(41) IC 36-9-27-73;

(42) IC 36-9-29-31;

(43) IC 36-9-29.1-15;

(44) IC 36-10-6-2;

(45) IC 36-10-7-7;

(46) IC 36-10-7-8;

(47) IC 36-10-7.5-19 (for taxes due and payable before January 1, 2023);

(48) IC 36-10-13-5 (before the power to impose a levy was removed on January 1, 2019);

(49) IC 36-10-13-7 (before the power to impose a levy was removed on January 1, 2019);

(50) IC 36-10-14-4 (before its repeal on January 1, 2019);

(51) IC 36-12-7-7;

(52) IC 36-12-7-8;

(53) IC 36-12-12-10;

(54) a statute listed in IC 6-1.1-18.5-9.8 (for taxes due and payable before January 1, 2023); and

(55) any statute enacted after December 31, 2003, that:

(A) establishes a maximum rate for any part of the:

(i) property taxes; or

(ii) special benefits taxes;

imposed by a political subdivision; and

(B) does not exempt the maximum rate from the adjustment under this section.

(e) For property tax rates imposed for property taxes first due and payable after December 31, 2013, the new maximum rate under a statute listed in subsection (d) is the tax rate determined under STEP EIGHT of the following STEPS:

STEP ONE: Determine the maximum rate for the political subdivision levying a property tax or special benefits tax under the statute for the previous calendar year.

STEP TWO: Determine the actual percentage change (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value of the taxable property from the previous calendar year to the year in which the affected property taxes will be imposed.

STEP THREE: Determine the three (3) calendar years that immediately precede the year in which the affected property taxes will be imposed.

STEP FOUR: Compute separately, for each of the calendar years determined in STEP THREE, the actual percentage change (rounded to the nearest one-hundredth percent (0.01%)) in the assessed value (before the adjustment, if any, under IC 6-1.1-4-4.5) of the taxable property from the preceding year.

STEP FIVE: Divide the sum of the three (3) quotients computed in STEP FOUR by three (3).

STEP SIX: Determine the greater of the following:

(A) Zero (0).

(B) The STEP FIVE result.

STEP SEVEN: Determine the greater of the following:

(A) Zero (0).

(B) The result of the STEP TWO percentage minus the STEP SIX percentage, if any.

STEP EIGHT: Determine the quotient of the STEP ONE tax rate divided by the sum of one (1) plus the STEP SEVEN percentage, if any.

(f) The department of local government finance shall compute the maximum rate allowed under subsection (e) and provide the rate to each political subdivision with authority to levy a tax under a statute listed in subsection (d).

As added by P.L.1-2004, SEC.20 and P.L.23-2004, SEC.21. Amended by P.L.78-2004, SEC.1; P.L.1-2005, SEC.87; P.L.2-2006, SEC.43; P.L.154-2006, SEC.45; P.L.2-2007, SEC.115; P.L.219-2007, SEC.52; P.L.2-2008, SEC.23; P.L.146-2008, SEC.168; P.L.172-2011, SEC.34; P.L.112-2012, SEC.34; P.L.137-2012, SEC.30; P.L.13-2013, SEC.14; P.L.218-2013, SEC.4; P.L.257-2013, SEC.10; P.L.2-2014, SEC.20; P.L.232-2015, SEC.1; P.L.244-2017, SEC.10; P.L.86-2018, SEC.49; P.L.86-2018, SEC.50; P.L.174-2022, SEC.36.
Ind. Code § 6-8.1-3-16 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-16
Outstanding tax warrants; list; tax releases; motor vehicle title tax liens; tax collector fees; sheriffs; Internet publication of list of persons with revoked or nonrenewed retail merchant certificates
Status: in_force

Sec. 16. (a) The department shall prepare a list of all outstanding tax warrants for listed taxes each month. The list shall identify each taxpayer liable for a warrant by name, address, amount of tax, and either Social Security number or employer identification number. Unless the department renews the warrant, the department shall exclude from the list a warrant issued more than ten (10) years before the date of the list. The department shall certify a copy of the list to the bureau of motor vehicles.

(b) The department shall prescribe and furnish tax release forms for use by tax collecting officials. A tax collecting official who collects taxes in satisfaction of an outstanding warrant shall issue to the taxpayers named on the warrant a tax release stating that the tax has been paid. The department may also issue a tax release:

(1) to a taxpayer who has made arrangements satisfactory to the department for the payment of the tax; or

(2) by action of the commissioner under IC 6-8.1-8-2(k).

(c) The department may not issue or renew:

(1) a certificate under IC 6-2.5-8 or IC 6-7-4;

(2) a license under IC 6-6-1.1 or IC 6-6-2.5; or

(3) a permit under IC 6-6-4.1;

to a taxpayer whose name appears on the most recent monthly warrant list, unless that taxpayer pays the tax, makes arrangements satisfactory to the department for the payment of the tax, or a release is issued under IC 6-8.1-8-2(k).

(d) The bureau of motor vehicles shall, before issuing the title to a motor vehicle under IC 9-17, determine whether the purchaser's or assignee's name is on the most recent monthly warrant list. If the purchaser's or assignee's name is on the list, the bureau shall enter as a lien on the title the name of the state as the lienholder unless the bureau has received notice from the commissioner under IC 6-8.1-8-2(k). The tax lien on the title:

(1) is subordinate to a perfected security interest (as defined and perfected in accordance with IC 26-1-9.1); and

(2) shall otherwise be treated in the same manner as other title liens.

(e) The commissioner is the custodian of all titles for which the state is the sole lienholder under this section. Upon receipt of the title by the department, the commissioner shall notify the owner of the department's receipt of the title.

(f) The department shall reimburse the bureau of motor vehicles for all costs incurred in carrying out this section.

(g) Notwithstanding IC 6-8.1-8, a person who is authorized to collect taxes, interest, or penalties on behalf of the department under IC 6-3 or IC 6-3.6 may not, except as provided in subsection (h) or (i), receive a fee for collecting the taxes, interest, or penalties if:

(1) the taxpayer pays the taxes, interest, or penalties as consideration for the release of a lien placed under subsection (d) on a motor vehicle title; or

(2) the taxpayer has been denied a certificate or license under subsection (c) within sixty (60) days before the date the taxes, interest, or penalties are collected.

(h) In the case of a sheriff, subsection (g) does not apply if:

(1) the sheriff collects the taxes, interest, or penalties within sixty (60) days after the date the sheriff receives the tax warrant; or

(2) the sheriff collects the taxes, interest, or penalties through the sale or redemption, in a court proceeding, of a motor vehicle that has a lien placed on its title under subsection (d).

(i) In the case of a person other than a sheriff:

(1) subsection (g)(2) does not apply if the person collects the taxes, interests, or penalties within sixty (60) days after the date the commissioner employs the person to make the collection; and

(2) subsection (g)(1) does not apply if the person collects the taxes, interest, or penalties through the sale or redemption, in a court proceeding, of a motor vehicle that has a lien placed on its title under subsection (d).

(j) IC 5-14-3-4, IC 6-8.1-7-1, and any other law exempting information from disclosure by the department do not apply to this subsection. The department shall prepare a list of retail merchants whose registered retail merchant certificate has not been renewed under IC 6-2.5-8-1(h) or whose registered retail merchant certificate has been revoked under IC 6-2.5-8-7 or whose electronic cigarette retail dealer's certificate has been revoked or suspended under IC 6-7-4-10. The list compiled under this subsection must identify each retail merchant by name (including any name under which the retail merchant is doing business), address, and county. The department shall publish the list compiled under this subsection on the department's website (as operated under IC 4-13.1-2) and make the list available for public inspection and copying under IC 5-14-3. The department or an agent, employee, or officer of the department is immune from liability for the publication of information under this subsection.

As added by P.L.332-1989(ss), SEC.26. Amended by P.L.2-1991, SEC.52; P.L.277-1993(ss), SEC.50; P.L.57-2000, SEC.2; P.L.192-2002(ss), SEC.141; P.L.81-2004, SEC.41; P.L.177-2005, SEC.29; P.L.182-2009(ss), SEC.250; P.L.197-2016, SEC.75; P.L.234-2019, SEC.29; P.L.165-2021, SEC.121; P.L.1-2025, SEC.101.
Ind. Code § 6-5.5-2-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 2 / Section 6-5.5-2-2
Repealed
Status: repealed

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.22. Repealed by P.L.6-2000, SEC.5.
Ind. Code § 6-8.1-19-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 19 / Section 6-8.1-19-5
Form to remit tax
Status: in_force

Sec. 5. Any tax due under this chapter shall be reported and remitted on forms and in the manner prescribed by the department.

As added by P.L.205-2025, SEC.24.
Ind. Code § 6-9-53-9 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-9
Grouseland Foundation
Status: in_force

Sec. 9. (a) The treasurer of the Grouseland Foundation, Inc., shall deposit all money received under section 5 of this chapter in a separate account of the Grouseland Foundation, Inc.

(b) The Grouseland Foundation, Inc., shall use the money received under this chapter only for the restoration, maintenance, and operations of the Indiana territorial mansion and presidential site of William Henry Harrison located at West Scott Street in the city of Vincennes.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-3-1-34.5 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-34.5
"Captive real estate investment trust"
Status: in_force

Sec. 34.5. (a) Except as provided in subsection (b), "captive real estate investment trust" means a corporation, a trust, or an association:

(1) that is considered a real estate investment trust for the taxable year under Section 856 of the Internal Revenue Code;

(2) that is not regularly traded on an established securities market; and

(3) in which more than fifty percent (50%) of the:

(A) voting power;

(B) beneficial interests; or

(C) shares;

are owned or controlled, directly or constructively, by a single entity that is subject to Subchapter C of Chapter 1 of the Internal Revenue Code.

(b) The term does not include a corporation, a trust, or an association in which more than fifty percent (50%) of the entity's voting power, beneficial interests, or shares are owned by a single entity described in subsection (a)(3) that is owned or controlled, directly or constructively, by:

(1) a corporation, a trust, or an association that is considered a real estate investment trust under Section 856 of the Internal Revenue Code;

(2) a person exempt from taxation under Section 501 of the Internal Revenue Code;

(3) a listed property trust or other foreign real estate investment trust that is organized in a country that has a tax treaty with the United States Treasury Department governing the tax treatment of these trusts; or

(4) a real estate investment trust that:

(A) is intended to become regularly traded on an established securities market; and

(B) satisfies the requirements of Section 856(a)(5) and Section 856(a)(6) of the Internal Revenue Code under Section 856(h) of the Internal Revenue Code.

(c) For purposes of this section, the constructive ownership rules of Section 318 of the Internal Revenue Code, as modified by Section 856(d)(5) of the Internal Revenue Code, apply to the determination of the ownership of stock, assets, or net profits of any person.

As added by P.L.211-2007, SEC.20. Amended by P.L.182-2009(ss), SEC.189.
Ind. Code § 6-9-48-10 — Indiana Code / Title 6 / Article 9 / Chapter 48 / Section 6-9-48-10
Use of tax revenue
Status: in_force

Sec. 10. Amounts received by the capital improvement board under this chapter may be used by the capital improvement board only for the following purposes:

(1) The acquisition, construction, improvement, maintenance, or financing of:

(A) a convention center that is constructed after June 30, 2018;

(B) a facility that is used or will be used principally for:

(i) convention or tourism related events; or

(ii) the arts;

that is constructed after June 30, 2018; or

(C) wayfinding improvements made after June 30, 2018, that assist individuals in locating and following or discovering a route through and to a given location, including kiosks, indoor maps, and building directories.

(2) To pay the principal and interest on bonds issued to finance a purpose described in subdivision (1).

As added by P.L.212-2018(ss), SEC.30.
Ind. Code § 6-1.1-3-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-2
Property held by trustee, party, or receiver
Status: in_force

Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-2.5-8-4 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-4
Exempt organizations; certificate
Status: in_force

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listing its principal location, but the organization is not required to pay the fee.

(b) Upon receiving the application, the department may issue an exempt organization certificate containing a serial number and the principal location of the exempt organization.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-3-1-2 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-2
Construction of definitions
Status: in_force

Sec. 2. Except where the context otherwise requires, the definitions given in this article govern the construction of this article.

Formerly: Acts 1963(ss), c.32, s.102. As amended by P.L.2-1988, SEC.4.
Ind. Code § 6-4.1-10-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 10 / Section 6-4.1-10-3
Orders for refund; funds from which payable; credit
Status: in_force

Sec. 3. (a) The department of state revenue shall review each claim for refund and shall enter an order either approving, partially approving, or disapproving the refund. If the department either approves or partially approves a claim for refund, the department shall send a copy of the order to:

(1) the treasurer of the county that collected the tax, if the refund applies to inheritance tax collected as a result of a resident decedent's death; and

(2) the treasurer of state.

The treasurer of state shall pay the refund from money which is under his control and which has not otherwise been appropriated. The treasurer of state shall receive a credit for the county portion of the amount so refunded, and the county treasurer of the county owing the credit shall account for the credit on the county's inheritance tax report for the quarter in which the refund is paid.

(b) Within five (5) days after entering an order with respect to a claim for refund filed under section 1 of this chapter, the department shall send a copy of the order to the person who filed the claim.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.26; P.L.98-2000, SEC.5.
Ind. Code § 6-1.1-3-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-1
Residents and nonresidents; place of assessment; evidence of filing
Status: in_force

Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made.

(b) Except as provided in subsection (c), personal property which is owned by a person who is not a resident of this state shall be assessed at the place where the owner's principal office within this state is located on the assessment date of the year for which the assessment is made.

(c) Personal property shall be assessed at the place where it is situated on the assessment date of the year for which the assessment is made if the property is:

(1) regularly used or permanently located where it is situated; or

(2) owned by a nonresident who does not have a principal office within this state.

(d) If a personal property return is filed pursuant to subsection (c), the owner of the property shall provide, within forty-five (45) days after the filing deadline, a copy or other written evidence of the filing of the return to the assessor of the county in which the owner resides. If such evidence is not filed within forty-five (45) days after the filing deadline, the county assessor for the area where the owner resides shall determine if the owner filed a personal property return in the township or county where the property is situated. If such a return was filed, the property shall be assessed where it is situated. If such a return was not filed, the county assessor for the area where the owner resides shall notify the assessor of the township or county where the property is situated, and the property shall be assessed where it is situated. This subsection does not apply to a taxpayer who is required by the department of local government finance to file a summary of the taxpayer's business tangible personal property returns.

[Pre-1975 Property Tax Recodification Citations: 6-1-24-1; 6-1-24-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.48, SEC.1; Acts 1980, P.L.35, SEC.1; P.L.2-1998, SEC.14; P.L.90-2002, SEC.21; P.L.74-2003, SEC.1; P.L.146-2008, SEC.51; P.L.249-2015, SEC.1.
Ind. Code § 6-1.1-20-1.8 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.8
"County voter registration office"
Status: in_force

Sec. 1.8. As used in this chapter, "county voter registration office" means the following:

(1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12.

(2) A board of elections and registration (as defined in IC 3-5-2.1-12).

(3) The office of the circuit court clerk of a county in which a board has not been established as described in subdivision (1) or (2).

As added by P.L.219-2007, SEC.58. Amended by P.L.170-2019, SEC.17; P.L.186-2025, SEC.63.
Ind. Code § 6-9-67-6 — Indiana Code / Title 6 / Article 9 / Chapter 67 / Section 6-9-67-6
Imposition, payment, and collection of tax
Status: in_force

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

As added by P.L.230-2025, SEC.116.
Ind. Code § 6-1.1-12.9-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.9 / Section 6-1.1-12.9-5
City of Winchester; legalization of designating body's actions taken before May 31, 1992, in designating an economic revitalization area
Status: in_force

Sec. 5. (a) This section applies to the city of Winchester.

(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 before May 31, 1992, in designating an economic revitalization area are legalized and validated.

(d) The installation of new manufacturing equipment after March 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. Amended by P.L.119-2012, SEC.24.
Ind. Code § 6-1.1-4-43 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-43
Repealed
Status: repealed

As added by P.L.249-2015, SEC.8. Amended by P.L.149-2016, SEC.20. Repealed by P.L.204-2016, SEC.10.
Ind. Code § 6-6-1.1-1009 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1009
Cumulative remedies
Status: in_force

Sec. 1009. The remedies provided to the department by this chapter are cumulative, and the election to use a remedy may not be construed to exclude the use of any other remedy.

As added by P.L.97-1987, SEC.13.
Ind. Code § 6-6-5-6 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-6
Repealed
Status: repealed

Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9; P.L.3-2008, SEC.63. Repealed by P.L.256-2017, SEC.31.
Ind. Code § 6-3.1-18-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-11
Tax credit available only in year paid
Status: in_force

Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid.

As added by P.L.15-1997, SEC.2.
Ind. Code § 6-3.5-11-11 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-11
Apportioned wheel tax for certain vehicles
Status: in_force

Sec. 11. (a) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total fleet miles generated during the preceding year. If in-state miles are estimated for purposes of proportional registration, these miles are divided by total actual and estimated fleet miles. The apportioned wheel tax under this section shall be paid at the same time and in the same manner as the commercial vehicle excise tax under IC 6-6-5.5.

(b) A voucher from the department showing payment of the wheel tax may be accepted by the bureau of motor vehicles instead of the payment required under section 10 of this chapter.

As added by P.L.146-2016, SEC.12.
Ind. Code § 6-9-57-11 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-11
Expiration
Status: in_force

Sec. 11. (a) If the county imposes the tax authorized by this chapter, the tax terminates on July 1, 2045.

(b) This chapter expires July 1, 2045.

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-6-2.5-59 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-59
Exporters; reporting requirements
Status: in_force

Sec. 59. Each person operating as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel exported from Indiana. The department may require the reporting of any information it considers reasonably necessary. However, the report shall contain the following information:

(1) The special fuel loaded in Indiana for delivery outside of Indiana.

(2) The gallons delivered to taxing jurisdictions outside Indiana.

(3) The name and federal employer identification number of the receiver of the exported special fuel.

(4) The date of the shipments.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-3.1-18-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-6
Credit; amount; calculation; application
Status: in_force

Sec. 6. (a) Subject to the limitations provided in subsection (b) and sections 7, 8, 9, 10, and 11 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amount of a qualified contribution made in a taxable year by a business firm or person if the qualified contribution is not less than one hundred dollars ($100) and not more than fifty thousand dollars ($50,000).

(b) The credit provided by this chapter shall only be applied against any state tax liability owed by the taxpayer after the application of any credits that under IC 6-3.1-1-2 must be applied before the credit provided by this chapter.

As added by P.L.15-1997, SEC.2. Amended by P.L.4-1999, SEC.4; P.L.192-2002(ss), SEC.112; P.L.50-2016, SEC.11; P.L.124-2024, SEC.25.
Ind. Code § 6-1.1-19-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-3
Department of local government finance may use certain powers to revise, change, or increase budget, rate, or levy of school corporation
Status: in_force

Sec. 3. When an appeal is taken to the department of local government finance, the department may exercise the powers described in IC 6-1.1-17 to revise, change, or increase the budget, tax levy, or tax rate of the appellant school corporation.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-3.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.176; P.L.2-2006, SEC.47; P.L.146-2008, SEC.186; P.L.182-2009(ss), SEC.140.
Ind. Code § 6-8.1-1-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 1 / Section 6-8.1-1-1
"Listed taxes"; "taxes"
Status: repealed

Sec. 1. "Listed taxes" or "taxes" includes only the pari-mutuel taxes (IC 4-31-9-3 through IC 4-31-9-5); the supplemental wagering tax (IC 4-33-12); the riverboat wagering tax (IC 4-33-13); the slot machine wagering tax (IC 4-35-8); the type II gambling game excise tax (IC 4-36-9); the gross income tax (IC 6-2.1) (repealed); the utility receipts and utility services use taxes (IC 6-2.3) (repealed); the state gross retail and use taxes (IC 6-2.5); the adjusted gross income tax (IC 6-3); the pass through entity tax (IC 6-3-2.1); the supplemental net income tax (IC 6-3-8) (repealed); the county adjusted gross income tax (IC 6-3.5-1.1) (repealed); the county option income tax (IC 6-3.5-6) (repealed); the county economic development income tax (IC 6-3.5-7) (repealed); the local income tax (IC 6-3.6); the auto rental excise tax (IC 6-6-9); the financial institutions tax (IC 6-5.5); the gasoline tax (IC 6-6-1.1); the special fuel tax (IC 6-6-2.5); the motor carrier fuel tax (IC 6-6-4.1); a motor fuel tax collected under a reciprocal agreement under IC 6-8.1-3; the vehicle excise tax (IC 6-6-5); the aviation fuel excise tax (IC 6-6-13); the commercial vehicle excise tax (IC 6-6-5.5); the excise tax imposed on recreational vehicles and truck campers (IC 6-6-5.1); the hazardous waste disposal tax (IC 6-6-6.6) (repealed); the heavy equipment rental excise tax (IC 6-6-15); the vehicle sharing excise tax (IC 6-6-16); the cigarette tax (IC 6-7-1); the closed system cartridge tax (IC 6-7-2-7.5); the electronic cigarette tax (IC 6-7-4); the beer excise tax (IC 7.1-4-2); the liquor excise tax (IC 7.1-4-3); the wine excise tax (IC 7.1-4-4); the hard cider excise tax (IC 7.1-4-4.5); the petroleum severance tax (IC 6-8-1); the various innkeeper's taxes (IC 6-9); the various food and beverage taxes (IC 6-9); the county admissions tax (IC 6-9-13 and IC 6-9-28); the oil inspection fee (IC 16-44-2); the penalties assessed for oversize vehicles (IC 9-20-3 and IC 9-20-18); the fees and penalties assessed for overweight vehicles (IC 9-20-4 and IC 9-20-18); and any other tax or fee that the department is required to collect or administer.

As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.99, SEC.3; Acts 1981, P.L.77, SEC.19; Acts 1982, P.L.59, SEC.4; P.L.73-1983, SEC.14; P.L.88-1983, SEC.9; P.L.54-1984, SEC.4; P.L.44-1984, SEC.15; P.L.79-1985, SEC.3; P.L.19-1986, SEC.20; P.L.104-1987, SEC.1; P.L.103-1987, SEC.1; P.L.6-1987, SEC.9; P.L.80-1989, SEC.12; P.L.341-1989(ss), SEC.10; P.L.335-1989(ss), SEC.17; P.L.60-1990, SEC.11; P.L.69-1991, SEC.19; P.L.50-1992, SEC.2; P.L.2-1993, SEC.61; P.L.71-1993, SEC.15; P.L.277-1993(ss), SEC.49; P.L.277-1993(ss), SEC.129; P.L.1-1994, SEC.30; P.L.19-1994, SEC.12; P.L.2-1995, SEC.35; P.L.1-1996, SEC.57; P.L.65-1996, SEC.8; P.L.61-1996, SEC.7; P.L.119-1998, SEC.15; P.L.181-1999, SEC.3; P.L.151-2001, SEC.7; P.L.192-2002(ss), SEC.140; P.L.214-2005, SEC.25; P.L.162-2006, SEC.35; P.L.233-2007, SEC.23; P.L.95-2008, SEC.15; P.L.131-2008, SEC.27; P.L.146-2008, SEC.358; P.L.1-2009, SEC.57; P.L.182-2009(ss), SEC.247; P.L.288-2013, SEC.68; P.L.277-2013, SEC.15; P.L.2-2014, SEC.30; P.L.220-2014, SEC.2; P.L.121-2016, SEC.17; P.L.198-2016, SEC.57; P.L.197-2016, SEC.74; P.L.85-2017, SEC.30; P.L.256-2017, SEC.84; P.L.212-2018(ss), SEC.26; P.L.188-2018, SEC.4; P.L.212-2018(ss), SEC.27; P.L.285-2019, SEC.1; P.L.108-2019, SEC.132; P.L.156-2020, SEC.29; P.L.165-2021, SEC.120; P.L.138-2022, SEC.12; P.L.1-2023, SEC.19.
Ind. Code § 6-3.1-29-0.1 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-0.1
Application of chapter; severability
Status: in_force

Sec. 0.1. (a) The addition of this chapter by P.L.191-2005 applies to taxable years beginning after December 31, 2005.

(b) Each individual provision of P.L.191-2005 is fully severable. If a provision requiring an agreement executed under section 19 of this chapter, as added by P.L.191-2005, to include a particular term is declared invalid, the invalidity of the provision does not affect the validity of:

(1) the other provisions of this chapter, as added by P.L.191-2005;

(2) the other terms of the agreement executed under section 19 of this chapter, as added by P.L.191-2005; or

(3) a tax credit awarded under this chapter, as added by P.L.191-2005.

As added by P.L.220-2011, SEC.143.
Ind. Code § 6-1.1-10-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-26
County or district agricultural associations
Status: in_force

Sec. 26. (a) Subject to the limitations contained in subsection (b), the following tangible property is exempt from property taxation if it is owned by a county or district agricultural association of this state:

(1) A tract of land not exceeding eighty (80) acres.

(2) The improvements situated on the tract of land.

(b) This exemption does not apply unless:

(1) the association is organized under IC 15-14-3-1; and

(2) the property is exclusively used and occupied for the purposes specified in IC 15-14-3-1.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-2(7) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.86-2018, SEC.40.
Ind. Code § 6-3-2-1.9 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-1.9
"Federal taxable income" for determination of state net operating loss deduction
Status: in_force

Sec. 1.9. (a) This section applies only to a taxable year ending after June 30, 2021, and beginning before January 1, 2023.

(b) For purposes of determining a net operating loss deduction under IC 6-3-2-2.5 or IC 6-3-2-2.6, the term "federal taxable income" means:

(1) in the case of an individual, or, except as provided in subdivision (3) or (4), a corporation, federal taxable income as defined in Section 63 of the Internal Revenue Code;

(2) in the case of an estate or trust, federal taxable income as defined in Section 641(b) of the Internal Revenue Code;

(3) in the case of an insurance company subject to the tax imposed under Section 831 of the Internal Revenue Code, federal taxable income as defined in Section 832(b) of the Internal Revenue Code; and

(4) in the case of a life insurance company subject to the tax imposed under Section 801(a) of the Internal Revenue Code, federal life insurance company taxable income as defined in Section 801(b) of the Internal Revenue Code.

As added by P.L.194-2023, SEC.11.
Ind. Code § 6-3.1-11-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 11 / Section 6-3.1-11-10
"Qualified investment"
Status: in_force

Sec. 10. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for rehabilitation of property located within an industrial recovery site.

As added by P.L.379-1987(ss), SEC.11. Amended by P.L.288-2013, SEC.37.
Ind. Code § 6-5.5-1-21 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-21
"Loans arising in factoring"
Status: in_force

Sec. 21. (a) "Loans arising in factoring" means:

(1) a loan or extension of credit secured by one (1) or more accounts receivable; or

(2) a sale of one (1) or more accounts receivable in which the purchaser has recourse against the seller for an uncollected accounts receivable.

(b) The term does not refer to:

(1) a sale of one (1) or more accounts receivable without recourse; or

(2) an assignment of an account receivable.

As added by P.L.146-2020, SEC.31.
Ind. Code § 6-3.6-2-11 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-11
"Impose"
Status: in_force

Sec. 11. "Impose" includes adopt, amend, increase, decrease, and rescind.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-40-10 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-10
Covenants
Status: repealed

Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) 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.96-2008, SEC.3.
Ind. Code § 6-1.1-48-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 48 / Section 6-1.1-48-13
Tax eligibility
Status: in_force

Sec. 13. (a) A designating body may not designate any land outside of its taxing jurisdiction as an urban agricultural zone.

(b) An area of land assessed as agricultural land under IC 6-1.1-4-13 or as a homestead (as defined in IC 6-1.1-12-37) may not be designated as an urban agricultural zone.

As added by P.L.188-2021, SEC.1.
Ind. Code § 6-1.1-45-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 45 / Section 6-1.1-45-3
"Corporation"
Status: in_force

Sec. 3. "Corporation" refers to the Indiana economic development corporation established under IC 5-28-3-1.

As added by P.L.214-2005, SEC.16.
Ind. Code § 6-1.1-19-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 19 / Section 6-1.1-19-9
Repealed
Status: repealed

As added by P.L.67-1985, SEC.1. Repealed by P.L.65-1985, SEC.19.
Ind. Code § 6-4.1-5-7 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-7
Petition for order of no inheritance tax due
Status: reserved

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a verified petition with the department of state revenue requesting that the department of state revenue enter an order stating that no inheritance tax is due. The petitioner must include in the petition a statement of the value of the property interests transferred by the decedent.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.10; P.L.79-2017, SEC.25.
Ind. Code § 6-8.1-9.5-4 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-4
Determination of entitlement to refund; notification of claimant agency
Status: in_force

Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall notify the claimant agency of this fact.

As added by Acts 1981, P.L.97, SEC.1.
Ind. Code § 6-1.1-17-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-8
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.150; P.L.228-2005, SEC.19; P.L.2-2006, SEC.37; P.L.224-2007, SEC.10; P.L.146-2008, SEC.153. Repealed by P.L.257-2019, SEC.39.
Ind. Code § 6-2.5-5-43 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-43
Type II gambling games
Status: in_force

Sec. 43. Sales of type II gambling games authorized by IC 4-36 are exempt from the state gross retail tax.

As added by P.L.95-2008, SEC.14.
Ind. Code § 6-9-50-5 — Indiana Code / Title 6 / Article 9 / Chapter 50 / Section 6-9-50-5
Rate
Status: in_force

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

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

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

of the gross retail income received by the merchant from the food or beverage transaction described in section 4 of this chapter. For purposes of this chapter, the gross retail income received by the retail merchant from a transaction does not include the amount of tax imposed on the transaction under IC 6-2.5 or IC 6-9-35.

As added by P.L.290-2019, SEC.13.
Ind. Code § 6-1.1-51.3-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 51.3 / Section 6-1.1-51.3-0.5
Application; property tax liability
Status: in_force

Sec. 0.5. Each credit against local property taxes to which an individual is entitled for a particular year under this chapter shall be applied to an individual's property tax liability for the year after the application of any credit under IC 6-1.1-20.6-7.5, but before application of any other credits under this article or IC 6-3.6.

As added by P.L.68-2025, SEC.84.
Ind. Code § 6-3.1-35.8-6.1 — Indiana Code / Title 6 / Article 3.1 / Chapter 35.8 / Section 6-3.1-35.8-6.1
Information posted by the department
Status: in_force

Sec. 6.1. The department shall provide the following information on the department's website:

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

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

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

As added by P.L.97-2023, SEC.6.
Ind. Code § 6-6-5.1-29 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-29
Repealed
Status: repealed

As added by P.L.131-2008, SEC.22. Repealed by P.L.256-2017, SEC.64.
Ind. Code § 6-1.1-23.5-16 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-16
Failure to pay bid
Status: in_force

Sec. 16. If a person who purchases a mobile home assessed as personal property in a sale under this chapter fails to pay the bid, the county treasurer shall offer the mobile home for sale again. A purchaser who fails to pay the bid shall pay a civil penalty in an amount equal to twenty-five percent (25%) of the bid. The prosecuting attorney of the county in which the sale was conducted shall initiate an action in the name of the treasurer of state to recover the civil penalty. A civil penalty collected under this section shall be deposited in the county general fund.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-2.5-1-26 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-26
"Soft drinks"
Status: in_force

Sec. 26. "Soft drinks" means nonalcoholic beverages that contain natural or artificial sweeteners. The term does not include beverages that contain milk or milk products, soy, rice, or similar milk substitutes, or greater than fifty percent (50%) of vegetable or fruit juice by volume.

As added by P.L.257-2003, SEC.17.
Ind. Code § 6-10-1-1 — Indiana Code / Title 6 / Article 10 / Chapter 1 / Section 6-10-1-1
"Internet"
Status: in_force

Sec. 1. As used in this chapter, "Internet" means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol (or any predecessor or successor protocols to that protocol) to communicate information of all kinds by wire or radio.

As added by P.L.44-2015, SEC.1.
Ind. Code § 6-1.1-15-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-14
Repealed
Status: repealed

As added by P.L.74-1987, SEC.15. Amended by P.L.6-1997, SEC.77; P.L.90-2002, SEC.142; P.L.219-2007, SEC.46; P.L.146-2008, SEC.142. Repealed by P.L.232-2017, SEC.21.
Ind. Code § 6-6-9-10 — Indiana Code / Title 6 / Article 6 / Chapter 9 / Section 6-6-9-10
Manner of imposition, payment, and collection; filing of returns
Status: in_force

Sec. 10. (a) Except as otherwise provided in this section, the auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5.

(b) Each retail merchant filing a return for the auto rental excise tax shall indicate in the return:

(1) all locations in Indiana where the retail merchant collected auto rental excise taxes; and

(2) the amount of auto rental excise taxes collected at each location.

(c) The return to be filed for the payment of the auto rental excise tax may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax, as prescribed by the department of state revenue.

As added by P.L.19-1986, SEC.18.
Ind. Code § 6-9-11-2 — Indiana Code / Title 6 / Article 9 / Chapter 11 / Section 6-9-11-2
Convention and visitor commission; creation
Status: in_force

Sec. 2. (a) If a tax is levied under section 6(a) of this chapter, there is created a five (5) member convention and visitor commission (referred to as the "commission" in this chapter) plus any additional members appointed under subsection (e), whose purpose it is to promote the development and growth of the convention and visitor industry in the county.

(b) The county council, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business in the county and one (1) of whom must be engaged in the profession of education within the county. The two (2) members appointed by the county council may not be members of the same political party. The county commissioners, by majority vote, shall appoint two (2) members of the commission, one (1) of whom must be engaged in the hotel or motel business within the county and one (1) of whom must be representative of business, industry or labor within the county. The two (2) members appointed by the county commissioners may not be members of the same political party. The mayor of the largest city in the county, according to the preceding decennial United States census, shall appoint one (1) member of the commission. The mayor's appointee must be engaged in the hotel or motel business in the county.

(c) The initial terms of office of the members of the commission begin on the date a tax is levied under section 6(a) of this chapter. The initial terms of the members appointed by the county commissioners end on December 31 of the year in which the tax is levied, and the initial terms of the members appointed by the county council and by the mayor of the largest city end on December 31 of the immediately following year. All terms of office after the initial terms begin on January 1 and end on December 31. After the initial terms, members of the commission appointed by the county council and by the mayor of the largest city serve two (2) year terms, and members appointed by the county commissioners serve one (1) year terms. A member whose term expires may be reappointed to serve another term. If a vacancy occurs, the commission, by majority vote shall, within thirty (30) days, appoint a qualified person to serve the remainder of the term. If the commission fails to appoint a person within thirty (30) days of the vacancy, the original appointing official or body for that vacant position, by majority vote, shall appoint a qualified person to serve the remainder of the term.

(d) Members of the commission may not receive a salary. However, commission members shall receive reimbursement for necessary expenses, but only when the necessary expenses are incurred in the performance of their respective duties.

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

As added by Acts 1980, P.L.65, SEC.1. Amended by P.L.157-2026, SEC.171.
Ind. Code § 6-1.1-4-41 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-41
Assessment of low income rental housing
Status: in_force

Sec. 41. (a) For purposes of this section, "low income rental property" means real property used to provide low income housing eligible for federal income tax credits awarded under Section 42 of the Internal Revenue Code, including during the time period during which the property is subject to an extended low income housing commitment under Section 42(h)(6)(B) of the Internal Revenue Code.

(b) For assessment dates after February 28, 2006, the true tax value of low income rental property is the greater of the true tax value:

(1) determined using the income capitalization approach; or

(2) that results in a gross annual tax liability equal to five percent (5%) of the total gross rent received from the rental of all units in the property for the most recent taxpayer fiscal year that ends before the assessment date.

(c) For assessment dates after December 31, 2017, the total true tax value of low income rental property that offers or is used to provide Medicaid assisted living services is equal to the total true tax value that results in a gross annual tax liability equal to five percent (5%) of the total gross rent received from the rental of all living units in the property for the most recent taxpayer fiscal year that ends before the assessment date. The total true tax value shall not include the gross receipts from, or value of, any assisted living services provided.

(d) The department of local government finance may adopt rules under IC 4-22-2 to implement this section.

As added by P.L.199-2005, SEC.4. Amended by P.L.1-2006, SEC.132; P.L.255-2017, SEC.7.
Ind. Code § 6-1.1-37-15 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-15
Penalties; waiver, negotiation, or settlement
Status: in_force

Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county.

(b) A negotiated agreement or a settlement agreement under this section must be an agreement in writing among the county auditor, the county treasurer, and the taxpayer or the taxpayer's authorized representative. After concluding the agreement, the county auditor shall provide a copy of the agreement to the taxpayer or the taxpayer's authorized representative.

(c) A county auditor who waives, negotiates, or settles penalties under this section shall document the action in the manner prescribed by the department.

(d) A county auditor shall provide all documentation related to a waiver, negotiation, or settlement of penalties under this section to the state board of accounts upon request.

As added by P.L.255-2017, SEC.21.
Ind. Code § 6-1.1-22-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 22 / Section 6-1.1-22-9
Tax installment due dates; exceptions; delinquent penalty
Status: in_force

Sec. 9. (a) Except as provided in subsection (b), the property taxes assessed for a year under this article are due in two (2) equal installments on May 10 and November 10 of the following year.

(b) Subsection (a) does not apply if any of the following apply to the property taxes assessed for the year under this article:

(1) Subsection (c).

(2) Subsection (d).

(3) IC 6-1.1-7-7.

(4) Section 9.5 of this chapter.

(5) Section 9.7 of this chapter.

(6) Section 9.9 of this chapter.

(c) A county council may adopt an ordinance to require a person to pay the person's property tax liability in one (1) installment, if the tax liability for a particular year is less than twenty-five dollars ($25). If the county council has adopted such an ordinance, then whenever a tax statement mailed under section 8.1 of this chapter shows that the person's property tax liability for a year is less than twenty-five dollars ($25) for the property covered by that statement, the tax liability for that year is due in one (1) installment on May 10 of that year.

(d) If the county treasurer receives a copy of an appeal petition under IC 6-1.1-18.5-12(d) before the county treasurer mails or transmits statements under section 8.1 of this chapter, the county treasurer may:

(1) mail or transmit the statements without regard to the pendency of the appeal and, if the resolution of the appeal by the department of local government finance results in changes in levies, mail or transmit reconciling statements under subsection (e); or

(2) delay the mailing or transmission of statements under section 8.1 of this chapter so that:

(A) the due date of the first installment that would otherwise be due under subsection (a) is delayed by not more than sixty (60) days; and

(B) all statements reflect any changes in levies that result from the resolution of the appeal by the department of local government finance.

(e) A reconciling statement under subsection (d)(1) must indicate:

(1) the total amount due for the year;

(2) the total amount of the installments paid that did not reflect the resolution of the appeal under IC 6-1.1-18.5-12(d) by the department of local government finance;

(3) if the amount under subdivision (1) exceeds the amount under subdivision (2), the adjusted amount that is payable by the taxpayer:

(A) as a final reconciliation of all amounts due for the year; and

(B) not later than:

(i) November 10; or

(ii) the date or dates established under section 9.5 of this chapter; and

(4) if the amount under subdivision (2) exceeds the amount under subdivision (1), that the taxpayer may claim a refund of the excess under IC 6-1.1-26.

(f) If property taxes are not paid on or before the due date, the penalties prescribed in IC 6-1.1-37-10 shall be added to the delinquent taxes.

(g) Notwithstanding any other law, a property tax liability of less than five dollars ($5) is increased to five dollars ($5). The difference between the actual liability and the five dollar ($5) amount that appears on the statement is a statement processing charge. The statement processing charge is considered a part of the tax liability.

(h) This subsection applies only if a statement for payment of property taxes and special assessments by electronic mail is transmitted to a person under section 8.1(h) of this chapter. If a response to the transmission of electronic mail to a person indicates that the electronic mail was not received, the county treasurer shall mail to the person a hard copy of the statement in the manner required by section 8.1(a) of this chapter for persons who do not opt to receive statements by electronic mail. The due date for the property taxes and special assessments under a statement mailed to a person under this subsection is the due date indicated in the statement transmitted to the person by electronic mail.

(i) In a county in which an authorizing ordinance is adopted under section 8.1(h) of this chapter, a person may direct the county treasurer to transmit a reconciling statement under subsection (d)(1) by electronic mail under section 8.1(h) of this chapter.

[Pre-1975 Property Tax Recodification Citation: 6-1-52-3 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.57-1986, SEC.3; P.L.61-1991, SEC.1; P.L.1-2004, SEC.35 and P.L.23-2004, SEC.38; P.L.67-2006, SEC.7; P.L.1-2007, SEC.47; P.L.219-2007, SEC.64; P.L.3-2008, SEC.56; P.L.146-2008, SEC.252; P.L.87-2009, SEC.8; P.L.218-2013, SEC.12.
Ind. Code § 6-8-14-3 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-3
"Race day"
Status: in_force

Sec. 3. As used in this chapter, "race day" means a day on which a race is conducted in which a competitor may earn points toward a series championship.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-1.1-6.2-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-24
Grazing prohibited
Status: in_force

Sec. 24. A person may not graze or permit grazing by a domestic animal on land classified as a windbreak.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-23.5-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-17
Insufficient bids
Status: in_force

Sec. 17. If a mobile home assessed as personal property is offered for sale under this chapter and an amount is received that is less than the sum of delinquent property taxes, penalties, and collection expenses that are attributable to the mobile home, the county treasurer shall:

(1) prepare the information in the form of a court order; and

(2) present the information to the court described in section 14(f) of this chapter;

for the court's authorization to remove the unpaid amounts from the tax duplicate.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-3.1-26-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-1
Repealed
Status: repealed

As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.49.
Ind. Code § 6-3.1-29-19 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-19
Terms of required agreement; certificate of compliance
Status: in_force

Sec. 19. (a) The corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all the following:

(1) A detailed description of the project that is the subject of the agreement.

(2) The first taxable year for which the credit may be claimed.

(3) The maximum tax credit amount that will be allowed for each taxable year.

(4) A requirement that the taxpayer shall maintain operations at the project location for at least ten (10) years during the term that the tax credit is available.

(5) If the facility is an integrated coal gasification powerplant, a requirement that the taxpayer shall pay an average wage to its employees at the integrated coal gasification powerplant, other than highly compensated employees, in each taxable year that a tax credit is available, that equals at least one hundred twenty-five percent (125%) of the average county wage in the county in which the integrated coal gasification powerplant is located.

(6) For a project involving a qualified investment in an integrated coal gasification powerplant, a requirement that the taxpayer will maintain at the location where the qualified investment is made, during the term of the tax credit, a total payroll that is at least equal to the payroll that existed on the date that the taxpayer placed the integrated coal gasification powerplant into service.

(7) A requirement that:

(A) one hundred percent (100%) of the coal used:

(i) at the integrated coal gasification powerplant, for a project involving a qualified investment in an integrated coal gasification powerplant; or

(ii) as fuel in a fluidized bed combustion unit, in a project involving a qualified investment in a fluidized bed combustion technology, if the unit is dedicated primarily to serving Indiana retail electric utility consumers;

must be Indiana coal, unless the applicant wishes to assign the tax credit as allowed under section 20.5(c) of this chapter or elects to receive a refundable tax credit under section 20.7 of this chapter and the applicant certifies to the corporation that partial use of other coal is necessary to result in lower rates for Indiana retail utility customers; or

(B) seventy-five percent (75%) of the coal used as fuel in a fluidized bed combustion unit must be Indiana coal, in a project involving a qualified investment in a fluidized bed combustion technology, if the unit is not dedicated primarily to serving Indiana retail electric utility consumers.

(8) A requirement that the taxpayer obtain from the commission a determination under IC 8-1-8.5-2 that public convenience and necessity require, or will require:

(A) the construction of the taxpayer's integrated coal gasification powerplant, in the case of a project involving a qualified investment in an integrated coal gasification powerplant; or

(B) the installation of the taxpayer's fluidized bed combustion unit, in the case of a project involving a qualified investment in a fluidized bed combustion technology.

(b) A taxpayer must comply with the terms of the agreement described in subsection (a) to receive an annual installment of the tax credit awarded under this chapter. The corporation shall annually determine whether the taxpayer is in compliance with the agreement. If the corporation determines that the taxpayer is in compliance, the corporation shall issue a certificate of compliance to the taxpayer.

As added by P.L.191-2005, SEC.15. Amended by P.L.122-2006, SEC.16; P.L.175-2007, SEC.6; P.L.52-2008, SEC.1; P.L.182-2009(ss), SEC.203.
Ind. Code § 6-6-5-2 — Indiana Code / Title 6 / Article 6 / Chapter 5 / Section 6-6-5-2
Vehicle excise tax; imposition; proof of payment of property tax not required; unpaid tax
Status: in_force

Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter:

(1) Passenger motor vehicles.

(2) Motorcycles.

(3) Motor driven cycles.

(4) Collector vehicles.

(5) Except for a trailer described in section 0.5(2) of this chapter, trailer vehicles with a declared gross weight of nine thousand (9,000) pounds or less.

(6) Trucks with a declared gross weight of eleven thousand (11,000) pounds or less.

(7) Mini-trucks.

(8) Military vehicles.

(b) The vehicle excise tax is imposed on a vehicle:

(1) instead of the ad valorem property tax levied for state or local purposes; and

(2) in addition to any registration fees imposed under IC 9-18.1 on the vehicle.

(c) The vehicle excise tax imposed by this chapter is a listed tax and subject to the provisions of IC 6-8.1.

(d) Subject to subsection (e), the vehicle excise tax imposed by this chapter for a vehicle is due and shall be paid each year at the time the vehicle is registered.

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

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

(2) current registration year; and

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

Formerly: Acts 1969, c.423, s.2. As amended by Acts 1981, P.L.94, SEC.2; Acts 1982, P.L.43, SEC.6; P.L.335-1989(ss), SEC.7; P.L.146-2008, SEC.352; P.L.256-2017, SEC.22; P.L.178-2019, SEC.23; P.L.236-2023, SEC.89.
Ind. Code § 6-1.1-20.2-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.2 / Section 6-1.1-20.2-14
Restriction on use of loans
Status: in_force

Sec. 14. Notwithstanding any other provision of this chapter, if an eligible county receives a loan under this chapter from the counter-cyclical revenue and economic stabilization fund (rainy day fund), the money must be used to replace voting equipment damaged by a flood and may not be used to equip any voting centers.

As added by P.L.182-2009(ss), SEC.516.
Ind. Code § 6-8.1-7-1.5 — Indiana Code / Title 6 / Article 8.1 / Chapter 7 / Section 6-8.1-7-1.5
Disclosure of tax return information; scope of disclosure
Status: in_force

Sec. 1.5. (a) The following definitions apply to this section:

(1) "Direct owner" means a person, corporation, or other entity that owns an interest in a pass through entity without owning the interest through another entity.

(2) "Owner" means:

(A) a partner in a partnership, including a member of a limited liability company;

(B) a shareholder in a corporation described in IC 6-3-2-2.8(2); or

(C) a beneficiary of an estate or trust.

(3) "Pass through entity" has the meaning set forth in IC 6-3-1-35.

(b) The department may disclose return information or liabilities related to a return by a pass through entity filed under IC 6-3 or IC 6-5.5 to a direct owner of the pass through entity, but only to the extent necessary for the direct owner to determine the direct owner's tax due or filing requirements under IC 6-3 or IC 6-5.5. For purposes of this subsection, a withholding tax return other than a return filed under IC 6-3-4-12, IC 6-3-4-13, or IC 6-3-4-15 is not a return of a pass through entity permitted to be disclosed.

(c) The department may disclose the information from another taxpayer's return to a taxpayer, but only to the extent necessary to determine the requesting taxpayer's income, deductions, credits, or other attributes affecting the requesting taxpayer's liability for a listed tax.

(d) If the department determines that a taxpayer is personally liable for a listed tax of another taxpayer or is liable for a listed tax as a transferee of another taxpayer, the department may disclose:

(1) any information related to the other taxpayer, but only to the extent the taxpayer is personally liable for the liabilities of the other taxpayer; and

(2) any information related to amounts collected or relieved from collection with regard to the liability that the department determines is owed by the taxpayer.

As added by P.L.205-2025, SEC.23.
Ind. Code § 6-3.1-13-22 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-22
Noncompliance with agreement; assessments
Status: in_force

Sec. 22. If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or all of the provisions of this chapter, the corporation shall, after giving the taxpayer an opportunity to explain the noncompliance:

(1) notify the department of state revenue of the noncompliance; and

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

As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.80; P.L.145-2016, SEC.28.
Ind. Code § 6-9-46-1 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-1
Applicability
Status: in_force

Sec. 1. This chapter applies only in Brown County.

As added by P.L.290-2019, SEC.11.
Ind. Code § 6-3.6-2-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 2 / Section 6-3.6-2-5
"Certified distribution"
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. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(b), as adjusted under IC 6-3.6-9.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-9-25-15 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-15
County food and beverage tax advisory committee
Status: in_force

Sec. 15. (a) The county food and beverage tax advisory committee is established to make recommendations to the county fiscal body concerning the use of money in the fund established under section 8 of this chapter. The committee consists of the following nine (9) members:

(1) Three (3) members appointed by the county executive.

(2) Two (2) members appointed by the county fiscal body.

(3) One (1) member appointed by the fiscal body of the second largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.

(4) One (1) member appointed by the fiscal body of the third largest town by population located in the county. The member appointed under this subdivision must be a resident of the town.

(5) One (1) member appointed by the executive of the largest city in the county. The member appointed under this subdivision must be a resident of the city.

(6) One (1) member appointed by the fiscal body of the largest city in the county. The member appointed under this subdivision must be a resident of the city.

(b) This subsection applies to the members of the committee appointed by the county executive under subsection (a)(1). Each member appointed must be a resident of the county. The three (3) members must live in separate commissioner districts. Not more than two (2) of the members may be from the same political party.

(c) This subsection applies to the members of the committee appointed by the county fiscal body under subsection (a)(2). Each member must be a resident of the county who lives in a town with a population of less than two thousand (2,000). The two (2) members may not live in the same town and may not be from the same political party.

(d) The term of a member appointed to the committee is four (4) years.

(e) A member whose term expires may be reappointed to the committee to fill the vacancy caused by the expiration.

As added by P.L.194-2016, SEC.3. Amended by P.L.38-2021, SEC.52.
Ind. Code § 6-1.1-31-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-13
Repealed
Status: repealed

As added by P.L.198-2001, SEC.78. Repealed by P.L.133-2012, SEC.51.
Ind. Code § 6-3.6-10-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 10 / Section 6-3.6-10-5
Issuance and sale of obligations of civil taxing unit or lessor
Status: in_force

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

Sec. 5. Notwithstanding any other law, if a civil taxing unit desires to issue obligations, or enter into leases, payable wholly or in part by the taxes imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5), the obligations of the civil taxing unit or any lessor may be sold at public sale in accordance with IC 5-1-11 or at negotiated sale.

As added by P.L.243-2015, SEC.10.
Ind. Code § 6-8.1-3-21 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-21
Indiana to become member of Multistate Tax Commission; cost of membership
Status: in_force

Sec. 21. (a) As used in this section, "associate member" has the meaning set forth in bylaw 13(c) of the bylaws of the Multistate Tax Commission, as amended through October 17, 2002.

(b) As used in this section, "biennium" means a period consisting of two (2) consecutive state fiscal years beginning on July 1 of an odd-numbered year.

(c) The governor and the commissioner shall take the steps necessary for Indiana to become an associate member of the Multistate Tax Commission (444 North Capitol Street, NW, Suite 425, Washington, DC 20001).

(d) For a biennium beginning after January 1, 2009, the department shall make a separate request for the cost of membership in the Multistate Tax Commission as part of the department's biennial budget request.

As added by P.L.16-2009, SEC.14.
Ind. Code § 6-1.1-15-12.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-12.1
Correction of certain errors by county auditor; notification to taxpayer; challenge of county auditor's actions
Status: in_force

Sec. 12.1. (a) A county auditor shall correct errors in conformity with a determination of an appeal by the county board, the board of tax review, the department of local government finance, or a court, or in conformity with a settlement or a stipulation.

(b) Upon discovery, a county auditor is authorized to correct errors discovered by the county auditor regarding the description of the property or the identity of the taxpayer.

(c) Upon discovery, and subject to subsection (e), a county auditor may correct errors regarding a tax cap, credit, exemption, or deduction.

(d) Upon discovery, a county auditor may correct errors regarding the computation of taxes, penalties, delinquent taxes carried forward, or an overpayment, if approved by the county treasurer.

(e) If the tax cap, credit, exemption, or deduction is based on a determination by the department of local government finance, a county auditor may correct errors regarding the tax cap, credit, exemption, or deduction, if approved by the department of local government finance.

(f) A county auditor shall notify the taxpayer of a correction of error under subsections (b), (c), and (d). If the correction of error results in a refund, the refund shall be applied under IC 6-1.1-26.

(g) A taxpayer may challenge a county auditor's action under subsection (b) or (c) under section 1.1 of this chapter. A taxpayer may challenge a county auditor's action under subsection (d) as an overpayment under IC 6-1.1-26.

(h) Except in accordance with subsection (a), an error corrected under this section may not be applied to tax years earlier than the immediate three (3) prior years.

As added by P.L.232-2017, SEC.18.
Ind. Code § 6-8-14-6 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-6
Collection of admissions fee
Status: in_force

Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the fee as an agent of the state.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-6-1.1-1314 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1314
Failure to keep books and records; penalty
Status: in_force

Sec. 1314. A person subject to the tax imposed under section 201 of this chapter who fails to keep books and records as required by IC 6-8.1-5 is subject to the penalty under IC 6-8.1-10-4.

As added by P.L.97-1987, SEC.15.
Ind. Code § 6-8-1-28 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-28
Reversion of oil and gas fund
Status: in_force

Sec. 28. No part of the oil and gas fund reverts to the general fund of the state at the close of any fiscal year.

As added by P.L.109-1988, SEC.18.
Ind. Code § 6-1.1-50-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-5
Notice of adoption of ordinance
Status: in_force

Sec. 5. If a county fiscal body adopts an ordinance to provide property tax relief under this chapter, the county fiscal body shall give notice of the adoption of the ordinance to:

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

(2) the county auditor; and

(3) the fiscal officer of each taxing unit within the county;

including a certified copy of the adopted ordinance.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-9-3-7 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-7
Failure to pay tax
Status: in_force

Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2:

(1) issue a demand notice to the person; and

(2) issue a tax warrant to the appropriate county sheriff and secure a judgment lien on the person's property, if the person does not respond to the demand notice in a satisfactory manner.

As added by P.L.81-1985, SEC.2.
Ind. Code § 6-3.1-37.2-9 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-9
Application evaluation
Status: in_force

Sec. 9. The corporation shall consider the following factors in evaluating applications filed under this chapter:

(1) The impact in the surrounding community caused by the lack of development at the mine reclamation site.

(2) Evidence of support for the designation by residents, businesses, and private organizations in the surrounding community.

(3) Evidence of a commitment by private or governmental entities to assist in the financing of improvements or redevelopment activities benefiting the mine reclamation site.

(4) Whether the mine reclamation site is within an economic revitalization area designated under IC 6-1.1-12.1.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-1.1-46-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 46 / Section 6-1.1-46-8
Administration of the deduction
Status: in_force

Sec. 8. A taxpayer who is eligible for the deduction provided by this chapter is not required to take any action in order to receive the deduction. A county auditor shall apply the appropriate deduction to the assessed values of the eligible properties based on the information received from the land banks in the county under section 6 of this chapter and other information available to the county auditor.

As added by P.L.110-2017, SEC.1.
Ind. Code § 6-1.1-6.2-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-5
Assessment in county of location; appeal
Status: in_force

Sec. 5. (a) A person who wishes to have a parcel of land that is classified as a windbreak withdrawn from classification under section 15 of this chapter must have the land assessed by the county assessor of the county in which the land is located.

(b) If the assessment made by the county assessor is not satisfactory to the owner, the owner may appeal the assessment to a board consisting of the assessor, auditor, and treasurer of the county in which the land is located. The decision of the board is final.

As added by P.L.58-1985, SEC.1. Amended by P.L.186-2003, SEC.25.
Ind. Code § 6-4.1-4-0.2 — Indiana Code / Title 6 / Article 4.1 / Chapter 4 / Section 6-4.1-4-0.2
Applicability
Status: reserved

Sec. 0.2. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.

As added by P.L.157-2012, SEC.7. Amended by P.L.205-2013, SEC.103.
Ind. Code § 6-3.6-3-7 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-7-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.10; P.L.154-2020, SEC.31; P.L.236-2023, SEC.77. Repealed by P.L.68-2025, SEC.108.
Ind. Code § 6-1.1-20-1.6 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1.6
"Property taxes"
Status: in_force

Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53.

As added by P.L.25-1995, SEC.45. Amended by P.L.102-1999, SEC.1.
Ind. Code § 6-6-16-6 — Indiana Code / Title 6 / Article 6 / Chapter 16 / Section 6-6-16-6-b
Distributions; apportionment among taxing districts in the county
Status: in_force

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

Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle sharing excise tax account.

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

(c) The amount to be distributed to a county treasurer equals that part of the total vehicle sharing excise taxes being distributed that were initially imposed on and collected from the sharing of motor vehicles registered in that county for purposes of IC 6-6-5. The department shall notify each county auditor of the amount of taxes to be distributed to the county treasurer.

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

(e) Subject to IC 6-1.1-27-10, the county auditor shall apportion and the county treasurer shall distribute the vehicle sharing excise taxes among the tax districts in the county in the same proportion as property taxes are apportioned by the county.

(f) Any vehicle sharing excise tax revenue collected for vehicles that are not registered under IC 6-6-5 shall be distributed to the state general fund.

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

As added by P.L.108-2019, SEC.128. Amended by P.L.9-2024, SEC.215; P.L.157-2026, SEC.160.
Ind. Code § 6-1.1-12.5-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.5 / Section 6-1.1-12.5-3
"Person"
Status: in_force

Sec. 3. As used in this chapter, "person" means a firm, association, cooperative, corporation, limited liability company, business trust, partnership, or limited liability partnership.

As added by P.L.133-2013, SEC.1.
Ind. Code § 6-3.6-6-21.3 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-21.3-b
Allocation and distribution of certain revenue; merger of school corporations or civil taxing units
Status: in_force

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

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

Sec. 21.3. (a) This section applies to distributions of revenue before January 1, 2029. This section:

(1) does not apply to:

(A) distributions made under this chapter to a civil taxing unit for fire protection services within a fire protection territory established under IC 36-8-19; or

(B) distributions of revenue under section 9 of this chapter (before its repeal); and

(2) applies only to the following:

(A) Any allocation or distribution of revenue under section 3(a)(2) of this chapter (as in effect before July 1, 2028) that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-1.1 (before its repeal on January 1, 2017).

(B) Any allocation or distribution of revenue under section 3(a)(3) of this chapter (as in effect before July 1, 2028) that is made on the basis of property tax levies in counties that formerly imposed a tax under IC 6-3.5-6 (before its repeal on January 1, 2017).

(b) Subject to subsection (a), if two (2) or more:

(1) school corporations; or

(2) civil taxing units;

of an adopting county merge or consolidate to form a single school corporation or civil taxing unit, the school corporation or civil taxing unit that is in existence on January 1 of the current year is entitled to the combined pro rata distribution of the revenue under section 3(a)(2) or 3(a)(3) (as in effect before July 1, 2028) of this chapter (as appropriate) allocated to each applicable school corporation or civil taxing unit in existence on January 1 of the immediately preceding calendar year prior to the merger or consolidation.

(c) The department of local government finance shall make adjustments to civil taxing units in accordance with IC 6-1.1-18.5-7.

As added by P.L.137-2024, SEC.10. Amended by P.L.68-2025, SEC.146; P.L.157-2026, SEC.131.
Ind. Code § 6-1.1-20.6-2.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 20.6 / Section 6-1.1-20.6-2.3
"Long term care property"
Status: in_force

Sec. 2.3. As used in this chapter, "long term care property" means property that:

(1) is used for the long term care of an impaired individual; and

(2) is one (1) of the following:

(A) A health facility licensed under IC 16-28.

(B) A housing with services establishment (as defined in IC 12-10-15-3) that is allowed to use the term "assisted living" to describe the housing with services establishment's services and operations to the public.

(C) An independent living home that, under contractual agreement, serves not more than eight (8) individuals who:

(i) have a mental illness or developmental disability;

(ii) require regular but limited supervision; and

(iii) reside independently of their families.

As added by P.L.146-2008, SEC.216.
Ind. Code § 6-3.1-26-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 26 / Section 6-3.1-26-13
Entitlement to credit
Status: in_force

Sec. 13. A taxpayer that:

(1) is awarded a tax credit under this chapter by the corporation; and

(2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter;

is entitled to a credit against the taxpayer's state tax liability in a taxable year.

As added by P.L.224-2003, SEC.197. Amended by P.L.4-2005, SEC.105.
Ind. Code § 6-2.5-12-11.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-11.5
"Prepaid wireless calling service"
Status: in_force

Sec. 11.5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electronically, and ancillary services, which:

(1) must be paid for in advance; and

(2) are sold in predetermined units or dollars, the balance of which declines with use in a known amount.

As added by P.L.145-2007, SEC.13.
Ind. Code § 6-2.5-5-38.1 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-38.1
Qualified computer equipment sales
Status: in_force

Sec. 38.1. (a) As used in this section, "service center" means an educational service center established under IC 20-20.5-1.

(b) As used in this section, "school" means a public or private elementary or secondary school containing students in any grade from grade 1 through grade 12.

(c) As used in this chapter, "qualified computer equipment" means computer equipment, including hardware and software, specified by the state board of education under IC 6-3.1-15-10 (as in effect on January 1, 2012).

(d) Sales of qualified computer equipment are exempt from the state gross retail tax, if:

(1) the seller is a service center or school;

(2) the purchaser is a parent or guardian of a student who is enrolled in a school; and

(3) the qualified computer equipment is sold to the parent or guardian under IC 6-3.1-15-12 (as in effect on January 1, 2012).

As added by P.L.253-1997(ss), SEC.37. Amended by P.L.118-2024, SEC.8; P.L.74-2026, SEC.7.
Ind. Code § 6-4.1-9-2 — Indiana Code / Title 6 / Article 4.1 / Chapter 9 / Section 6-4.1-9-2
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.7. Repealed by P.L.79-2017, SEC.41.
Ind. Code § 6-6-5.1-24 — Indiana Code / Title 6 / Article 6 / Chapter 5.1 / Section 6-6-5.1-24
Political subdivisions; estimates of amounts to be distributed
Status: in_force

Sec. 24. The county auditor shall, not later than August 1 of a year, furnish to the proper officer of each political subdivision an estimate of the money to be distributed to the taxing units under this chapter during the next calendar year. The budget of each political subdivision must show the estimated amounts to be received for each fund for which a property tax is proposed to be levied.

As added by P.L.131-2008, SEC.22.
Ind. Code § 6-3.1-22-7 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-7
"Taxpayer"
Status: in_force

Sec. 7. As used in this chapter, "taxpayer" means:

(1) an individual filing a single return; or

(2) a married couple filing a joint return.

As added by P.L.129-2001, SEC.7.
Ind. Code § 6-9-78.1-10 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-3-3-5.1 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-5.1
Repealed
Status: repealed

As added by P.L.56-1990, SEC.1. Amended by P.L.1-2003, SEC.34; P.L.269-2003, SEC.7; P.L.2-2007, SEC.122. Repealed by P.L.181-2016, SEC.24.
Ind. Code § 6-9-25-11 — Indiana Code / Title 6 / Article 9 / Chapter 25 / Section 6-9-25-11
Bonds; issuance; payment; lease of facilities
Status: in_force

Sec. 11. (a) The county may issue its bonds to:

(1) pay any costs associated with a basketball hall of fame, as set forth in section 9(b)(1) of this chapter;

(2) reimburse the county or any nonprofit corporation for any money advanced to pay those costs; or

(3) refund bonds issued under this section.

(b) Bonds issued under this section:

(1) are payable solely from money provided under this chapter;

(2) must be issued in the manner prescribed by IC 36-2-6-18 through IC 36-2-6-20; and

(3) may, in the discretion of the county, be sold at negotiated sale at a price to be determined by the county or in accordance with IC 5-1-11 and IC 5-3-1.

(c) Proceeds of the tax established under this chapter may be pledged:

(1) to pay debt service on bonds issued under this chapter;

(2) for the payment of lease rentals or other obligations entered into under this chapter; or

(3) for any purposes set forth in section 9(b)(1) or 9.5 of this chapter.

A pledge is enforceable as set forth in IC 5-1-14-4.

(d) The county may lease the basketball hall of fame facility to a nonprofit corporation for a term not to exceed twenty-five (25) years. The lease may contain any terms acceptable to the county council and must be approved by ordinance of the county council.

As added by P.L.75-1988, SEC.5. Amended by P.L.50-1994, SEC.6.
Ind. Code § 6-1.1-2-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-3
Rate of tax; use of revenues
Status: in_force

Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of property shall be determined in the manner provided by law. Property tax revenues shall be used for state expenditures and for the support of the political subdivisions of this state.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-1.1-24-5.3 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.3
Persons barred from bidding on or purchasing tracts offered for sale
Status: in_force

Sec. 5.3. (a) This section applies to the following:

(1) A person who:

(A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and

(B) is subject to an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5) regarding which the conditions set forth in IC 36-7-9-10(a)(1) through IC 36-7-9-10(a)(4) exist.

(2) A person who:

(A) owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in an unsafe building or unsafe premises; and

(B) is subject to an order issued under IC 36-7-9-5(a), other than an order issued under IC 36-7-9-5(a)(2), IC 36-7-9-5(a)(3), IC 36-7-9-5(a)(4), or IC 36-7-9-5(a)(5), regarding which the conditions set forth in IC 36-7-9-10(b)(1) through IC 36-7-9-10(b)(4) exist.

(3) A person who is the defendant in a court action brought under IC 36-7-9-18, IC 36-7-9-19, IC 36-7-9-20, IC 36-7-9-21, or IC 36-7-9-22 that has resulted in a judgment in favor of the plaintiff and the unsafe condition that caused the action to be brought has not been corrected.

(4) A person who has any of the following relationships to a person, partnership, corporation, or legal entity described in subdivision (1), (2), (3), or (5):

(A) A partner of a partnership.

(B) A member of a limited liability company.

(C) An officer, director, or majority stockholder of a corporation.

(D) The person who controls or directs the activities or has a majority ownership in a legal entity other than a partnership or corporation.

(5) A person who owes:

(A) delinquent taxes;

(B) special assessments;

(C) penalties;

(D) interest; or

(E) costs directly attributable to a prior tax sale;

on a tract or an item of real property listed under section 1 of this chapter.

(6) A person who owns a fee interest, a life estate interest, or the equitable interest of a contract purchaser in a vacant or abandoned structure subject to an enforcement order under IC 32-30-6, IC 32-30-7, IC 32-30-8, or IC 36-7-9, or a court order under IC 36-7-37.

(7) A person who is an agent of the person described in this subsection.

(8) A person who:

(A) is delinquent in the payment of any personal property taxes; or

(B) is subject to an existing personal property tax judgment;

under IC 6-1.1-22-9.

(9) A person who owns any tract or item of real property that has been offered for sale under sections 5 and 6.1 of this chapter on two (2) or more occasions and no bid was submitted for the tract or item of real property.

(b) A person subject to this section may not bid on or purchase a tract offered for sale under section 5 or 6.1 of this chapter. However, this section does not prohibit a person from bidding on a tract that is owned by the person and offered for sale under section 5 of this chapter.

(c) A business entity may not bid on or purchase a tract offered for sale under section 5 or 6.1 of this chapter if:

(1) a person subject to this section:

(A) formed the business entity;

(B) joined with another person or party to form the business entity; or

(C) joined the business entity as a proprietor, incorporator, partner, shareholder, director, employee, or member; or

(2) a person subject to this section:

(A) becomes an agent, employee, or board member of the business entity; or

(B) is not an attorney at law and represents the business entity in a legal matter.

As added by P.L.98-2000, SEC.4. Amended by P.L.1-2002, SEC.24; P.L.169-2006, SEC.22; P.L.88-2009, SEC.1; P.L.247-2015, SEC.18; P.L.251-2015, SEC.8; P.L.149-2016, SEC.26; P.L.159-2020, SEC.45; P.L.66-2021, SEC.2; P.L.27-2023, SEC.3.
Ind. Code § 6-6-12-3 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-3
"Carrier"
Status: in_force

Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a).

As added by P.L.277-2013, SEC.14.
Ind. Code § 6-5.5-1-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-4
"Commercial domicile"
Status: in_force

Sec. 4. "Commercial domicile" means:

(1) for a regulated financial corporation:

(A) the taxing jurisdiction under the laws of which it is organized; or

(B) if it is organized under the laws of the United States, the place designated as its principal office with the regulatory authority;

(2) if it is a foreign bank, the state where it has established a federal agency or federal branch under Section 4 of the International Banking Act of 1978 (12 U.S.C. 3102) or if it transacts business in more than one (1) state, its home state as provided in Section 5(c) of the International Banking Act of 1978 (12 U.S.C. 3103(c)); or

(3) for all other entities, the principal place from which the trade or business of the entity is directed or managed.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-7-2-22 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-22
Listed tax
Status: in_force

Sec. 22. The tax imposed under this chapter is a listed tax for purposes of IC 6-8.1.

As added by P.L.96-1987, SEC.7.
Ind. Code § 6-3.6-7-19 — Indiana Code / Title 6 / Article 3.6 / Chapter 7 / Section 6-3.6-7-19
Randolph County; additional rate for courthouse, county jail, public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department
Status: in_force

Sec. 19. (a) This section applies only to Randolph County.

(b) Randolph County possesses:

(1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county's certified distribution under IC 6-3.5-1.1-9 (before its repeal) for a prior year; and

(2) unique capital financing needs related to the purposes described in this section.

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

(1) Twenty-five hundredths percent (0.25%).

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

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

(1) Financing, constructing, acquiring, renovating, and equipping the county courthouse, and financing and renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county courthouse and for renovating the former county hospital for additional office space, educational facilities, nonsecure juvenile facilities, and other county functions.

(2) Financing, constructing, acquiring, renovating, and equipping buildings for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.

(3) Financing, constructing, acquiring, and renovating firefighting apparatus or other related equipment for a volunteer fire department (as defined in IC 36-8-12-2) that provides services in any part of the county.

(4) Subject to subsection (e), the following purposes:

(A) Operating the county courthouse.

(B) Financing, constructing, acquiring, renovating, equipping, and operating the county jail, public safety improvements, and other county facilities, including the repayment of bonds issued, or leases entered into, for constructing, acquiring, renovating, and equipping the county jail, public safety improvements, and other county facilities.

(e) Before revenues from a tax under this section may be used for the purposes described in subsection (d)(4), the county fiscal body must adopt an ordinance that:

(1) specifically authorizes the revenue to be used for those purposes; and

(2) recognizes that if the revenues are used for those purposes, the tax rate will continue after the purposes described in subsection (d)(1) through (d)(3) are completed.

As added by P.L.243-2015, SEC.10. Amended by P.L.184-2018, SEC.6.
Ind. Code § 6-3.1-34-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-6
"Qualified redevelopment site"
Status: in_force

Sec. 6. As used in this chapter, "qualified redevelopment site" means a vacant or underutilized property in Indiana as determined by the corporation.

As added by P.L.158-2019, SEC.29. Amended by P.L.154-2020, SEC.22; P.L.135-2022, SEC.13.
Ind. Code § 6-3.1-1-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 1 / Section 6-3.1-1-2
Order of application
Status: in_force

Sec. 2. (a) The tax credits a taxpayer is entitled to shall be applied against the taxpayer's tax liabilities in the following order:

(1) First, credits which may not be refunded to a taxpayer nor carried over and applied against any tax liability for any succeeding taxable year.

(2) Second, credits which may not be refunded to a taxpayer, but which may be carried over and applied against any tax liability for any succeeding taxable year.

(3) Third, credits which will be refunded to a taxpayer to the extent the credit exceeds the tax liability it is to be applied against.

(b) Credits described in subsection (a)(2) shall be applied against a taxpayer's tax liabilities so that the credits which may be applied to the fewest succeeding taxable years are utilized first.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-2.5-3.5-16 — Indiana Code / Title 6 / Article 2.5 / Chapter 3.5 / Section 6-2.5-3.5-16
Remittance of gasoline use tax to the department
Status: in_force

Sec. 16. A qualified distributor, a refiner, or a terminal operator that sells gasoline for delivery to a retail merchant located in Indiana shall remit the gasoline use tax to the department for each gallon of gasoline sold. The person shall remit that amount regardless of the amount of gasoline use tax that the person has actually collected under this chapter. However, the person is entitled to deduct and retain the amounts prescribed in IC 6-2.5-6-10 and IC 6-2.5-6-11.

As added by P.L.227-2013, SEC.1.
Ind. Code § 6-7-1-0.3 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-0.3
Repealed
Status: repealed

As added by P.L.220-2011, SEC.160. Repealed by P.L.128-2026, SEC.28.
Ind. Code § 6-7-1-35 — Indiana Code / Title 6 / Article 7 / Chapter 1 / Section 6-7-1-35
Tax evasion; unlawful advertising
Status: in_force

Sec. 35. It shall be unlawful to procure or induce the evasion of any tax imposed by this chapter. It shall be unlawful for any person to advertise, print, publish, or circulate through or by use of any medium of communication any advertisement or offer to sell cigarettes within or into the state of Indiana, in which it is stated or implied that any taxes provided for in this chapter will not or need not be paid.

Formerly: Acts 1947, c.222, s.28. As amended by P.L.2-1988, SEC.32.
Ind. Code § 6-6-9.7-2 — Indiana Code / Title 6 / Article 6 / Chapter 9.7 / Section 6-6-9.7-2
"Gross retail income" defined
Status: in_force

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5.

As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-6-1.1-1203 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1203
Separate statement of tax rate on sales or delivery slips, bills, or statements
Status: in_force

Sec. 1203. Distributors and all persons selling gasoline shall state the rate of the tax separately from the price of the gasoline on all sales or delivery slips, bills, and statements which indicate the price of gasoline.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.15; Acts 1980, P.L.51, SEC.50.
Ind. Code § 6-1.1-2-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 2 / Section 6-1.1-2-5
Partnership property
Status: in_force

Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed.

[Pre-1975 Property Tax Recodification Citation: 6-1-21-4.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-6-1.1-201 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-201
Rate and burden of tax
Status: in_force

Sec. 201. (a) A license tax is imposed on the use of all gasoline used in Indiana at the applicable rate specified in subsection (b), except as otherwise provided by this chapter. The distributor shall initially pay the tax on the billed gallonage of all gasoline the distributor receives in this state, less any deductions authorized by this chapter. The distributor shall then add the per gallon amount of tax to the selling price of each gallon of gasoline sold in this state and collected from the purchaser so that the ultimate consumer bears the burden of the tax.

(b) The license tax described in subsection (a) is imposed at the following applicable rate per gallon:

(1) Before July 1, 2017, eighteen cents ($0.18).

(2) For July 1, 2017, through June 30, 2018, the lesser of:

(A) the rate resulting from using the factors determined under IC 6-6-1.6-2; or

(B) twenty-eight cents ($0.28).

(3) Beginning July 1, 2018, and each July 1 through July 1, 2027, the department shall determine an applicable rate equal to the product of:

(A) the rate in effect on June 30; multiplied by

(B) the factor determined under IC 6-6-1.6-3.

The rate shall be rounded to the nearest cent ($0.01). After June 30, 2018, the new applicable rate may not exceed the rate in effect on June 30 plus one cent ($0.01). However, the new rate may not be less than the rate in effect on June 30. If the calculation of a new rate would produce a rate that is less than the rate in effect on June 30, the new rate shall be the rate in effect on June 30. The department shall publish the rate that will take effect on July 1 on the department's website not later than June 1.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.6; Acts 1980, P.L.10, SEC.6; P.L.59-1985, SEC.9; P.L.68-1988, SEC.1; P.L.69-1991, SEC.2; P.L.192-2002(ss), SEC.132; P.L.218-2017, SEC.35; P.L.159-2021, SEC.30; P.L.201-2023, SEC.106.
Ind. Code § 6-8-11-4 — Indiana Code / Title 6 / Article 8 / Chapter 11 / Section 6-8-11-4
"Employee"
Status: in_force

Sec. 4. As used in this chapter, "employee" means the individual:

(1) for whose benefit; or

(2) for the benefit of whose dependents;

a medical care savings account is established.

As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
Ind. Code § 6-9-72-1 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-1
Application
Status: in_force

Sec. 1. This chapter applies to the town of Mount Auburn.

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-3.5-5-3 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-3
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; and

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

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.
Ind. Code § 6-1.1-12.1-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-9
Deadline for approval of statement of benefits; extension
Status: in_force

Sec. 9. Notwithstanding any other provision of this chapter, a designating body may not approve a statement of benefits for a deduction under section 3, 4.5, or 4.8 of this chapter after the approval deadline, which is determined in the following manner:

(1) The initial approval deadline is December 31, 2011.

(2) Subject to subdivision (3), the initial approval deadline and subsequent approval deadlines are automatically extended in increments of five (5) years, so that approval deadlines subsequent to the initial approval deadline fall on December 31, 2016, and December 31 of each fifth year thereafter.

(3) At least one (1) year before the date of an approval deadline determined under subdivision (2), the general assembly may enact a law that:

(A) terminates the automatic extension of approval deadlines under subdivision (2); and

(B) specifically designates a particular date as the final approval deadline.

As added by P.L.18-1992, SEC.22. Amended by P.L.25-1995, SEC.24; P.L.216-2005, SEC.4; P.L.154-2006, SEC.32.
Ind. Code § 6-6-1.1-205 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-205
Time considered received; imported gasoline; transport by licensed distributor
Status: in_force

Sec. 205. Gasoline shipped or brought into this state by a licensed distributor which is sold and delivered in this state directly to someone other than a licensed distributor is considered received by the distributor shipping or bringing the fuel into this state.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.10.
Ind. Code § 6-3.1-37.2-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 37.2 / Section 6-3.1-37.2-3
"Qualified investment"
Status: in_force

Sec. 3. As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures for development of property located within a mine reclamation site.

As added by P.L.214-2023, SEC.2.
Ind. Code § 6-6-2.5-14 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-14
"Invoiced gallons"
Status: in_force

Sec. 14. As used in this chapter, "invoiced gallons" means the gallons accurately billed on an invoice on payment to a supplier.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.13.
Ind. Code § 6-6-13-1 — Indiana Code / Title 6 / Article 6 / Chapter 13 / Section 6-6-13-1
Applicability
Status: in_force

Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013.

As added by P.L.288-2013, SEC.67.
Ind. Code § 6-1.1-12-41 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-41
Repealed
Status: repealed

As added by P.L.192-2002(ss), SEC.33. Amended by P.L.199-2005, SEC.5; P.L.146-2008, SEC.118; P.L.137-2012, SEC.18. Repealed by P.L.245-2015, SEC.7.
Ind. Code § 6-3-4-8.1 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-8.1
Monthly return and remittance; periodic deposit and informational return; online tax filing; notice to employers
Status: in_force

Sec. 8.1. (a) Any entity that is required to file a monthly return and make a monthly remittance of taxes under sections 8, 12, 13, and 15 of this chapter shall file those returns and make those remittances twenty (20) days (rather than thirty (30) days) after the end of each month for which those returns and remittances are filed, if that entity's average monthly remittance for the immediately preceding calendar year exceeds one thousand dollars ($1,000).

(b) The department may require any entity to make the entity's monthly remittance and file the entity's monthly return twenty (20) days (rather than thirty (30) days) after the end of each month for which a return and payment are made if the department estimates that the entity's average monthly payment for the current calendar year will exceed one thousand dollars ($1,000).

(c) If the department determines that a withholding agent is not withholding, reporting, or remitting an amount of tax in accordance with this chapter, the department may require the withholding agent:

(1) to make periodic deposits during the reporting period; and

(2) to file an informational return with each periodic deposit.

(d) An entity that withholds taxes shall file the withholding tax report and remit withholding taxes electronically through the department's online tax filing program.

(e) Beginning after June 30, 2021, the department shall provide a notice, by electronic means, to each employer:

(1) that is registered in the department's online tax filing program; and

(2) whose employer's:

(A) Form WH-1 monthly withholding tax report; or

(B) withholding tax remittance;

is past due.

The notice under this subsection shall be made by the department not more than seven (7) days after the date the employer's Form WH-1 monthly withholding tax report or employer's withholding taxes become due. The department may provide the notice under this subsection by advising the employer to check the employer's online portal account for an important message and that the department may not have received the employer's Form WH-1 monthly withholding tax report or employer's withholding tax remittance, or both, if applicable, when due.

As added by Acts 1982, P.L.49, SEC.3. Amended by P.L.70-1986, SEC.3; P.L.92-1987, SEC.4; P.L.63-1988, SEC.8; P.L.28-1997, SEC.15; P.L.254-2003, SEC.7; P.L.111-2006, SEC.3; P.L.211-2007, SEC.25; P.L.182-2009(ss), SEC.199; P.L.137-2012, SEC.56; P.L.97-2021, SEC.1; P.L.159-2021, SEC.15.
Ind. Code § 6-9-45.6-6 — Indiana Code / Title 6 / Article 9 / Chapter 45.6 / Section 6-9-45.6-6
Another innkeeper's tax application
Status: in_force

Sec. 6. (a) As used in this section, "another innkeeper's tax" refers to an excise tax imposed under any law other than this chapter and levied in all of or any part of Orange County on persons or entities engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations.

(b) Notwithstanding any other law, if the tax rate at which another innkeeper's tax is imposed is increased after December 31, 2014, above the rate in effect on January 1, 2015, the additional tax rate does not apply to transactions described in section 4 of this chapter.

As added by P.L.255-2015, SEC.62.
Ind. Code § 6-1.1-27-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 27 / Section 6-1.1-27-3
Copies of certificate of settlement and statement of distribution; payments to state treasurer
Status: in_force

Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state comptroller. The state comptroller shall, when the certificate of settlement and statement of the distribution of the taxes collected have been finalized, forward the certificate and statement to the department of local government finance for purposes of validating the abstract required by IC 6-1.1-22-5. On or before June 30 and December 31 of each year, the county treasurer shall pay to the state treasurer the money due the state as shown by the certificate of settlement.

[Pre-1975 Property Tax Recodification Citation: 6-1-59-1 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.201-2023, SEC.91; P.L.9-2024, SEC.174.
Ind. Code § 6-1.1-25-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 25 / Section 6-1.1-25-17
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-57-15.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.60-1988, SEC.18. Repealed by P.L.83-1989, SEC.18.
Ind. Code § 6-3.1-13-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-8
"Related member"
Status: in_force

Sec. 8. As used in this chapter, "related member" means a person that, with respect to the taxpayer during all or any portion of the taxable year, is any one (1) of the following:

(1) An individual stockholder, or a member of the stockholder's family enumerated in Section 318 of the Internal Revenue Code, if the stockholder and the member of the stockholder's family own directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock.

(2) A stockholder, or a stockholder's partnership, estate, trust, or corporation, if the stockholder and the stockholder's partnership, estate, trust, or corporation owns directly, indirectly, beneficially, or constructively, in the aggregate, at least fifty percent (50%) of the value of the taxpayer's outstanding stock.

(3) A corporation, or a party related to the corporation in a manner that would require an attribution of stock from the corporation to the party or from the party to the corporation under the attribution rules of Section 318 of the Internal Revenue Code, if the taxpayer owns directly, indirectly, beneficially, or constructively at least fifty percent (50%) of the value of the corporation's outstanding stock.

(4) A component member (as defined in Section 1563(b) of the Internal Revenue Code).

(5) A person to or from whom there is attribution of stock ownership in accordance with Section 1563(e) of the Internal Revenue Code except, for purposes of determining whether a person is a related member under this subdivision, twenty percent (20%) shall be substituted for five percent (5%) wherever five percent (5%) appears in Section 1563(e) of the Internal Revenue Code.

As added by P.L.41-1994, SEC.1.
Ind. Code § 6-8-1-15 — Indiana Code / Title 6 / Article 8 / Chapter 1 / Section 6-8-1-15
Repealed
Status: repealed

Formerly: Acts 1947, c.278, s.15. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-1.1-51-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 51 / Section 6-1.1-51-13
Amended return
Status: repealed

Sec. 13. (a) Notwithstanding any other law, a taxpayer may file an amended return claiming the deduction under this chapter for taxable years 2019 through 2024 during which the chapter previously providing the deduction under this chapter was repealed.

(b) If a taxpayer files an amended return under this section, a county auditor may carry a deduction to which the taxpayer is entitled forward to the immediately succeeding year or years, as applicable, and use the deduction against the taxpayer's property taxes on personal property.

(c) The deduction is reduced each time the deduction amount is applied to the taxpayer's property taxes on personal property in succeeding years by the amount applied.

As added by P.L.230-2025, SEC.59.
Ind. Code § 6-3-6-3 — Indiana Code / Title 6 / Article 3 / Chapter 6 / Section 6-3-6-3
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.603; Acts 1969, c.326, s.11; Acts 1971, P.L.64, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.16; Acts 1978, P.L.2, SEC.619. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-39-2 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-2
"Taxable dog"
Status: in_force

Sec. 2. As used in this chapter, "taxable dog" means a dog at least six (6) months of age.

As added by P.L.162-2006, SEC.36.
Ind. Code § 6-1.1-3-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-4
Conflicts involving assessment location; settlement
Status: in_force

Sec. 4. (a) If a question arises as to the proper place to assess personal property, the county assessor shall determine the place if:

(1) two (2) or more townships in the county are served by township assessors and the conflict involves two (2) or more of those townships; or

(2) the conflict does not involve any other county and none of the townships in the county is served by a township assessor.

If the conflict involves different counties, the department of local government finance shall determine the proper place of assessment.

(b) A determination made under this section by the department of local government finance is final.

(c) If taxes are paid to a county which is not entitled to collect them, the department of local government finance may direct the authorities of the county which wrongfully collected the taxes to refund the taxes collected and any penalties charged on the taxes.

[Pre-1975 Property Tax Recodification Citation: 6-1-24-8.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.5-1988, SEC.41; P.L.90-2002, SEC.22; P.L.146-2008, SEC.52.
Ind. Code § 6-1.1-9-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 9 / Section 6-1.1-9-1
Notice to taxpayers
Status: in_force

Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board shall give written notice under IC 6-1.1-3-20 or IC 6-1.1-4-22 of the assessment or increase in assessment. The notice shall contain a general description of the property and a statement describing the taxpayer's right to a review with the county property tax assessment board of appeals under IC 6-1.1-15-1.1.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.41-1993, SEC.7; P.L.6-1997, SEC.33; P.L.1-2004, SEC.12 and P.L.23-2004, SEC.13; P.L.219-2007, SEC.23; P.L.146-2008, SEC.102; P.L.232-2017, SEC.6.
Ind. Code § 6-9-52-6 — Indiana Code / Title 6 / Article 9 / Chapter 52 / Section 6-9-52-6
Applicability of state gross retail tax provisions
Status: in_force

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

As added by P.L.290-2019, SEC.15.
Ind. Code § 6-2.5-5-10.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-10.5
Tangible personal property exemption; public utility or power subsidiary; "utility scale battery energy storage system"
Status: in_force

Sec. 10.5. (a) Transactions occurring on or after May 1, 2021, involving tangible personal property are exempt from the state gross retail tax, if:

(1) the property is classified as a utility scale battery energy storage system as defined in subsection (b);

(2) the person acquiring the property is:

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

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

(3) the person acquiring the property uses the property to store electrical energy in-front of the customer's meter.

(b) As used in this section, a "utility scale battery energy storage system" means a system capable of storing and releasing greater than 1MW of electrical energy for a minimum of one (1) hour utilizing an AC inverter and DC storage, or equipment which receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, and superconducting magnets, but does not include foundations or property used to directly or indirectly connect the AC inverter or DC storage of such system to electrical energy production equipment or the customer's meter.

As added by P.L.159-2021, SEC.4. Amended by P.L.137-2022, SEC.26.
Ind. Code § 6-2.5-7-8 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-8
Repealed
Status: repealed

As added by P.L.94-1987, SEC.5. Amended by P.L.71-1993, SEC.11. Repealed by P.L.227-2013, SEC.10.
Ind. Code § 6-1.1-4-18.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-18.5
Professional appraisal; contract for services; bids required
Status: in_force

Sec. 18.5. (a) A county assessor may not use the services of a professional appraiser for assessment or reassessment purposes without a written contract. The contract used must be either a standard contract developed by the department of local government finance or a contract that has been specifically approved by the department. The department shall ensure that the contract:

(1) includes all of the provisions required under section 19.5(b) of this chapter; and

(2) adequately provides for the creation and transmission of real property assessment data in the form required by the legislative services agency and the department.

(b) No contract shall be made with any professional appraiser to act as technical adviser in the assessment of property, before the giving of notice and the receiving of bids from anyone desiring to furnish this service. Notice of the time and place for receiving bids for the contract shall be given by publication by one (1) insertion in two (2) newspapers of general circulation published in the county and representing each of the two (2) leading political parties in the county. If only one (1) newspaper is there published, notice in that one (1) newspaper is sufficient to comply with the requirements of this subsection. The contract shall be awarded to the lowest and best bidder who meets all requirements under law for entering a contract to serve as technical adviser in the assessment of property. However, any and all bids may be rejected, and new bids may be asked.

(c) The county council of each county shall appropriate the funds needed to meet the obligations created by a professional appraisal services contract which is entered into under this chapter.

(d) A county assessor who enters into a contract with a professional appraiser shall submit a contract to the department through the Indiana transparency website in the manner prescribed by the department. The county shall upload the contract not later than thirty (30) days after execution of the contract.

(e) The department may review any contracts uploaded under subsection (d) to ensure compliance with section 19.5 of this chapter.

As added by P.L.198-2001, SEC.13. Amended by P.L.146-2008, SEC.72; P.L.257-2019, SEC.15; P.L.236-2023, SEC.17; P.L.1-2025, SEC.75.
Ind. Code § 6-1.1-18.5-22.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-22.5
Gary sanitary district
Status: in_force

Sec. 22.5. (a) The department of local government finance shall increase the maximum permissible ad valorem property tax levy of the city of Gary by four million nine hundred forty-four thousand nine hundred thirty dollars ($4,944,930). The adjustment made to the maximum permissible ad valorem property tax levy of the city of Gary under this subsection shall apply to property taxes first due and payable after December 31, 2013.

(b) The department of local government finance shall decrease the maximum permissible ad valorem property tax levy for the general fund of the Gary Sanitary District to zero dollars ($0), and beginning with property taxes first due and payable after December 31, 2013, the Gary Sanitary District may not impose an ad valorem property tax levy for its general fund.

(c) Notwithstanding the deadlines specified in IC 6-1.1-17 or in any other law concerning the adoption of budgets, tax rates, and tax levies, the department of local government finance and the proper officers of the city of Gary and the Gary Sanitary District may adjust tax rates and tax levies as necessary to account for the changes to maximum permissible ad valorem property tax levies made by this section.

As added by P.L.230-2013, SEC.3.
Ind. Code § 6-9-72-7 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-7
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.121.
Ind. Code § 6-9-42-4 — Indiana Code / Title 6 / Article 9 / Chapter 42 / Section 6-9-42-4
Certification of ordinance imposing the tax to the city fiscal officer
Status: in_force

Sec. 4. If the city fiscal body adopts an ordinance under section 2 of this chapter, it shall immediately send a certified copy of the ordinance to the city fiscal officer.

As added by P.L.182-2009(ss), SEC.262.
Ind. Code § 6-9-32-6 — Indiana Code / Title 6 / Article 9 / Chapter 32 / Section 6-9-32-6
Powers and duties of commission
Status: in_force

Sec. 6. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

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

(6) after its approval of a proposal, transfer money, quarterly or less frequently, from the fund established under section 4(a) of this chapter, or from money transferred from that fund to the commission's treasurer under section 4(b) of this chapter, to any Indiana not-for-profit corporation to promote and encourage conventions, visitors, or tourism in the county; and

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

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

As added by P.L.3-1999, SEC.1.
Ind. Code § 6-1.1-21.9-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.9 / Section 6-1.1-21.9-2
Qualified taxing unit
Status: in_force

Sec. 2. A qualified taxing unit may apply to the board for one (1) or more loans from the counter-cyclical revenue and economic stabilization fund.

As added by P.L.114-2006, SEC.3.
Ind. Code § 6-8.1-3-19 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-19
Repealed
Status: repealed

As added by P.L.12-1995, SEC.98. Amended by P.L.2-1996, SEC.219. Repealed by P.L.64-2014, SEC.73.
Ind. Code § 6-3.6-6-20 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-20-b
Repealed
Status: repealed

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

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

As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.20; P.L.197-2016, SEC.55; P.L.85-2017, SEC.26; P.L.247-2017, SEC.22; P.L.9-2024, SEC.191. Repealed by P.L.68-2025, SEC.143.
Ind. Code § 6-1.1-6-2.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-2.5
Wildlands
Status: in_force

Sec. 2.5. Land may be classified as wildlands if it contains one (1) or more of the following:

(1) Grasslands that are dominated by native grasses or intermixed with other native herbaceous vegetation.

(2) Wetlands that support a prevalence of native vegetation adopted for saturated conditions.

(3) Early forest successional stands that are dominated by native herbaceous and woody vegetation that will develop into native forest land.

(4) Other lands the department determines is capable of supporting wildlife and conducive to wildlife management.

(5) A body of water.

As added by P.L.66-2006, SEC.3.
Ind. Code § 6-9-77-11 — Indiana Code / Title 6 / Article 9 / Chapter 77 / Section 6-9-77-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the town imposes the tax authorized by this chapter, the tax terminates on July 1, 2047.

(b) This chapter expires July 1, 2047.

As added by P.L.230-2025, SEC.126.
Ind. Code § 6-4.1-1-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 1 / Section 6-4.1-1-0.5
Applicability of chapter
Status: reserved

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

As added by P.L.157-2012, SEC.1. Amended by P.L.205-2013, SEC.99.
Ind. Code § 6-9-46-7 — Indiana Code / Title 6 / Article 9 / Chapter 46 / Section 6-9-46-7
Distribution
Status: in_force

Sec. 7. The amounts received from the performing arts center admissions tax shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the state comptroller.

As added by P.L.290-2019, SEC.11. Amended by P.L.9-2024, SEC.258.
Ind. Code § 6-5.5-5-1 — Indiana Code / Title 6 / Article 5.5 / Chapter 5 / Section 6-5.5-5-1
Members of unitary business; combined returns; fair representation of taxpayer income within state; reapportionment
Status: in_force

Sec. 1. (a) Except as provided in this section, a unitary group consisting of at least two (2) taxpayers shall file a combined return covering all the operations of the unitary business and including all of the members of the unitary business. However, only one (1) combined return needs to be filed, as provided in IC 6-5.5-6-1.

(b) If the department or taxpayer determines that the result of applying this section or article do not fairly represent the taxpayer's income within Indiana or the taxpayer's income within Indiana may be more fairly represented by a separate return, the taxpayer may petition for and the department may allow, or the department may require, in respect to all or a part of the taxpayer's business activity any of the following:

(1) Separate accounting.

(2) The filing of a separate return for the taxpayer.

(3) A reallocation of tax items between a taxpayer and a member of the taxpayer's unitary group or an entity that would be a member of a taxpayer's unitary group if it were transacting business in Indiana.

For purposes of this subsection, "tax items" means gross income, deductions, gains, losses, and credits used in computing the tax under this article, except the term shall exclude dividends or other distributions regardless of whether the amounts are deductible or taxable in computing taxable income under the Internal Revenue Code.

(c) Income apportioned under this article must reflect a change in adjusted gross income that is required to comply with a department order under this section.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.30; P.L.68-1991, SEC.13; P.L.1-2023, SEC.17.
Ind. Code § 6-2.5-6-14.2 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-14.2
List of retail merchants selling tobacco products
Status: in_force

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information:

(1) On a county by county basis:

(A) the name of each retail merchant that sells tobacco products in the county; and

(B) the business address of each location in the county at which a retail merchant sells tobacco products.

(2) The name and business address of each retail merchant that has begun to sell tobacco products since the previous report was compiled.

(3) The name and business address of each retail merchant that has ceased to sell tobacco products since the previous report was compiled.

(b) The department shall deliver each list prepared under this section to:

(1) the division of mental health and addiction; and

(2) the alcohol and tobacco commission.

(c) A retail merchant that sells tobacco products shall provide the department with the information required for the preparation of the list under this section.

(d) The department shall prescribe a form to be used in collecting information under this section from retail merchants that sell tobacco products. A form prescribed under this subsection may be a modified version of an existing form.

As added by P.L.97-2004, SEC.28.
Ind. Code § 6-3.1-24-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-15
Maximum annual statewide allowance for credits
Status: in_force

Sec. 15. (a) Before January 1, 2022, the total amount of credits that may be awarded by the Indiana economic development corporation under this chapter for investment plans certified as provided in section 12.5 of this chapter that propose investing qualified investment capital in a particular qualified Indiana business during a particular calendar year is twelve million five hundred thousand dollars ($12,500,000).

(b) After December 31, 2021, the total amount of credits that may be awarded by the Indiana economic development corporation under this chapter for investment plans certified as provided in section 12.5 of this chapter that propose investing qualified investment capital in a particular qualified Indiana business or qualified Indiana investment fund during a particular calendar year is twenty million dollars ($20,000,000), provided that not more than seven million five hundred thousand dollars ($7,500,000) may be awarded for proposed investments of qualified investment capital in a qualified Indiana investment fund.

As added by P.L.165-2021, SEC.87.
Ind. Code § 6-6-1.1-1002 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-1002
Repealed
Status: repealed

As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-57-4 — Indiana Code / Title 6 / Article 9 / Chapter 57 / Section 6-9-57-4
Taxable transactions; exemption
Status: in_force

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

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

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

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

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

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

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

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

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

As added by P.L.236-2023, SEC.122.
Ind. Code § 6-3.6-11-5.7 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-5.7
Lake County municipalities; authorization to support and finance a rail project
Status: in_force

Sec. 5.7. (a) Before July 1, 2019, one (1) or more of the municipalities of Cedar Lake, East Chicago, Griffith, and St. John may:

(1) enter into an interlocal cooperation agreement or other agreement;

(2) adopt an ordinance or adopt a resolution; or

(3) take any other action;

to agree to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects. If one (1) or more of the municipalities agrees to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects as described in this subsection, tax revenue that would otherwise be allocated to the municipality under this chapter shall be withheld and paid as described in section 5.5 of this chapter.

(b) Neither the action nor inaction of Cedar Lake, East Chicago, Griffith, or St. John under this section affects the enforceability of any of the provisions of section 5.5 of this chapter.

As added by P.L.259-2019, SEC.10.
Ind. Code § 6-9-4-3 — Indiana Code / Title 6 / Article 9 / Chapter 4 / Section 6-9-4-3
Powers and duties of commission
Status: in_force

Sec. 3. (a) The commission may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

(5) receive and approve, alter, or reject requests and proposals for funding by not-for-profit corporations or political subdivisions; and

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

(b) The commission and the county jointly, by resolution of the commission and ordinance of the county council, may:

(1) mortgage, pledge, or lease property owned by the county for the purposes of this chapter;

(2) pledge tax revenues received under this chapter to finance facilities to be used by the commission or by the not-for-profit corporation with which it contracts to transfer funds, for the purposes set forth in subsection (a)(6); and

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

(c) The commission may pledge tax revenues received under this chapter to finance facilities to be used by the commission or by the not-for-profit corporation with which it contracts to transfer funds, for the purposes set forth in subsection (a)(6).

(d) A majority of the commission shall constitute a quorum for the transaction of business, and the concurrence of a majority of those present shall be necessary to authorize any action.

As added by Acts 1977, P.L.92, SEC.3. Amended by P.L.75-1988, SEC.1.
Ind. Code § 6-1.1-20-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-5
Issuance of bonds or leases in excess of $5,000; objections by taxpayers to certain bonds or leases
Status: in_force

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

Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars ($5,000), they shall give notice of the decision by:

(1) posting; and

(2) publication once each week for two (2) weeks.

The notice required by this section shall be posted in three (3) public places in the political subdivision and published in accordance with IC 5-3-1-4. The decision to issue bonds may be a preliminary decision.

(b) This subsection does not apply to bonds or lease rental agreements for which a political subdivision:

(1) after June 30, 2008, makes:

(A) a preliminary determination as described in section 3.1 or 3.5 of this chapter; or

(B) a decision as described in subsection (a); or

(2) in the case of bonds or lease rental agreements not subject to section 3.1 or 3.5 of this chapter and not subject to subsection (a), adopts a resolution or ordinance authorizing the bonds or lease rental agreement after June 30, 2008.

Ten (10) or more taxpayers who will be affected by the proposed issuance of the bonds and who wish to object to the issuance on the grounds that it is unnecessary or excessive may file a petition in the office of the auditor of the county in which the political subdivision is located. The petition must be filed within fifteen (15) days after the notice required by subsection (a) is given, and it must contain the objections of the taxpayers and facts which show that the proposed issue is unnecessary or excessive. When taxpayers file a petition in the manner prescribed in this subsection, the county auditor shall immediately forward a certified copy of the petition and any other relevant information to the department of local government finance.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.27-1986, SEC.4; P.L.25-1995, SEC.51; P.L.90-2002, SEC.193; P.L.224-2007, SEC.33; P.L.146-2008, SEC.195.
Ind. Code § 6-1.1-4-4.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-4.5
Annual adjustment of assessed value of real property; state review and certification; base rate methodology; adjustment in assessed value based on estimated true tax value
Status: in_force

Sec. 4.5. (a) The department of local government finance shall adopt rules establishing a system for annually adjusting the assessed value of real property to account for changes in value in those years since a reassessment under section 4.2 of this chapter for the property last took effect.

(b) Subject to subsection (f), the system must be applied to adjust assessed values beginning with the 2006 assessment date and each year thereafter that is not a year in which a reassessment under section 4.2 of this chapter for the property becomes effective.

(c) The rules adopted under subsection (a) must include the following characteristics in the system:

(1) Promote uniform and equal assessment of real property within and across classifications.

(2) Require that assessing officials:

(A) reevaluate the factors that affect value;

(B) express the interactions of those factors mathematically;

(C) use mass appraisal techniques to estimate updated property values within statistical measures of accuracy; and

(D) provide notice to taxpayers of an assessment increase that results from the application of annual adjustments.

(3) Prescribe procedures that permit the application of the adjustment percentages in an efficient manner by assessing officials.

(d) The department of local government finance must review and certify each annual adjustment determined under this section.

(e) For an assessment beginning after December 31, 2022, agricultural improvements such as but not limited to barns, grain bins, or silos on land assessed as agricultural shall not be adjusted using factors, such as neighborhood delineation, that are appropriate for use in adjusting residential, commercial, and industrial real property. Those portions of agricultural parcels that include land and buildings not used for an agricultural purpose, such as homes, homesites, and excess residential land and commercial or industrial land and buildings, shall be adjusted by the factor or factors developed for other similar property within the geographic stratification. The residential portion of agricultural properties shall be adjusted by the factors applied to similar residential purposes.

(f) In making the annual determination of the base rate to satisfy the requirement for an annual adjustment for each assessment date, the department of local government finance shall, not later than March 1 of each year, determine the base rate using the methodology reflected in Table 2-18 of Book 1, Chapter 2 of the department of local government finance's Real Property Assessment Guidelines (as in effect on January 1, 2005), except that the department shall adjust the methodology as follows:

(1) Use a six (6) year rolling average adjusted under subdivision (3) instead of a four (4) year rolling average.

(2) Use the data from the six (6) most recent years preceding the year in which the assessment date occurs for which data is available, before one (1) of those six (6) years is eliminated under subdivision (3) when determining the rolling average.

(3) Eliminate in the calculation of the rolling average the year among the six (6) years for which the highest market value in use of agricultural land is determined.

(4) After determining a preliminary base rate that would apply for the assessment date without applying the adjustment under this subdivision, the department of local government finance shall adjust the preliminary base rate as follows:

(A) If the preliminary base rate for the assessment date would be at least ten percent (10%) greater than the final base rate determined for the preceding assessment date, a capitalization rate of:

(i) for purposes of determining the preliminary base rate for the January 1, 2025, January 1, 2026, and January 1, 2027, assessment dates, nine percent (9%); and

(ii) for purposes of determining the preliminary base rate for assessment dates before January 1, 2025, and for assessment dates after December 31, 2027, eight percent (8%);

shall be used to determine the final base rate.

(B) If the preliminary base rate for the assessment date would be at least ten percent (10%) less than the final base rate determined for the preceding assessment date, a capitalization rate of six percent (6%) shall be used to determine the final base rate.

(C) If neither clause (A) nor clause (B) applies, a capitalization rate of seven percent (7%) shall be used to determine the final base rate.

(D) In the case of a market value in use for a year that is used in the calculation of the six (6) year rolling average under subdivision (1) for purposes of determining the base rate for the assessment date:

(i) that market value in use shall be recalculated by using the capitalization rate determined under clauses (A) through (C) for the calculation of the base rate for the assessment date; and

(ii) the market value in use recalculated under item (i) shall be used in the calculation of the six (6) year rolling average under subdivision (1).

(g) For assessment dates after December 31, 2009, an adjustment in the assessed value of real property under this section shall be based on the estimated true tax value of the property on the assessment date that is the basis for taxes payable on that real property.

(h) The department shall release the department's annual determination of the base rate on or before March 1 of each year.

(i) For the January 1, 2025, assessment date only, the base rate determined using the capitalization rate under subsection (f)(4)(A)(i) shall not apply to land that is assessed under section 12 of this chapter.

As added by P.L.198-2001, SEC.8. Amended by P.L.245-2003, SEC.4; P.L.228-2005, SEC.4; P.L.136-2009, SEC.2; P.L.112-2010, SEC.1; P.L.112-2012, SEC.3; P.L.180-2016, SEC.2; P.L.255-2017, SEC.6; P.L.232-2017, SEC.2; P.L.86-2018, SEC.26; P.L.8-2022, SEC.1; P.L.68-2025, SEC.12; P.L.230-2025, SEC.19; P.L.157-2026, SEC.33.
Ind. Code § 6-1.1-18-32 — Indiana Code / Title 6 / Article 1.1 / Chapter 18 / Section 6-1.1-18-32
Expired
Status: repealed

As added by P.L.159-2020, SEC.30. Expired 6-30-2023 by P.L.159-2020, SEC.30.
Ind. Code § 6-9-2.5-6 — Indiana Code / Title 6 / Article 9 / Chapter 2.5 / Section 6-9-2.5-6
Tax on lodgings authorized; rate; collection
Status: in_force

Sec. 6. (a) The county council may levy tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, or tourist cabin located in a county described in section 1 of this chapter. Such tax shall not exceed the rate of eight percent (8%) on the gross income derived from lodging income only and shall be in addition to the state gross retail tax imposed on such persons by IC 6-2.5.

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

(c) All of the provisions of IC 6-2.5 relating to rights, duties, liabilities, procedures, penalties, definitions, exemptions, and administration shall be applicable to the imposition and administration of the tax imposed by this section except to the extent such provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. Specifically and not in limitation of the foregoing sentence, the terms "person" and "gross income" shall have the same meaning in this section as they have in IC 6-2.5. If the tax is paid to the department of state revenue, the returns to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule or regulation, determine.

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

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

As added by Acts 1976, P.L.22, SEC.1. Amended by Acts 1979, P.L.82, SEC.2; P.L.97-1983, SEC.8; P.L.108-1987, SEC.3; P.L.49-1994, SEC.7; P.L.67-1997, SEC.3; P.L.178-2002, SEC.74; P.L.224-2007, SEC.93; P.L.175-2018, SEC.3; P.L.9-2024, SEC.220.
Ind. Code § 6-1.1-24-5.4 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-5.4
Foreign business associations
Status: in_force

Sec. 5.4. (a) This section applies to the following:

(1) A foreign business association that:

(A) has not obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable; or

(B) has obtained a certificate of authority from, or registered with, the secretary of state in accordance with the procedures described in IC 23, as applicable, but is not in good standing in Indiana as determined by the secretary of state.

(2) A person who is an agent of a person described in this subsection.

(b) As used in this section, "foreign business association" means a corporation, professional corporation, nonprofit corporation, limited liability company, partnership, or limited partnership that is organized under the laws of another state or another country.

(c) A person subject to this section may not purchase a tract offered for sale under section 5 or 6.1 of this chapter. However, this section does not prohibit a person from bidding on a tract that is owned by the person and offered for sale under section 5 of this chapter.

As added by P.L.66-2014, SEC.10. Amended by P.L.66-2021, SEC.3.
Ind. Code § 6-1.1-42-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-9
Adoption of resolution
Status: in_force

Sec. 9. After the submission of a statement of benefits under section 6 of this chapter and the compilation of the materials described in section 8 of this chapter, the designating body may adopt a resolution to declare the area a brownfield revitalization zone.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-9-10-5 — Indiana Code / Title 6 / Article 9 / Chapter 10 / Section 6-9-10-5
"Person"; powers of board
Status: in_force

Sec. 5. (a) For purposes of this section, "person" includes a sole proprietorship, a partnership, an association, a corporation, a limited liability company, a fiduciary, or an individual.

(b) The board may:

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

(2) sue and be sued;

(3) enter into contracts and agreements;

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

(5) receive and approve, alter, or reject requests and proposals for funding by organizations; and

(6) either:

(A) finance facilities; or

(B) enter into contracts with a person to assist in the financing of facilities;

to be used by the board or a person to promote the development and growth of the convention and tourism industry in the county.

(c) By resolution of the board and by ordinance of the county fiscal body, the board and the county may jointly:

(1) pledge tax revenues received under this chapter to pay:

(A) the principal of or interest on bonds;

(B) the lease rental payments on leases; or

(C) other obligations of the county;

to finance facilities described in subsection (b)(6); or

(2) require financial or other reports from:

(A) any organization that receives funds under this chapter; or

(B) any person who receives assistance to finance facilities under this chapter.

(d) The board may pledge tax revenues received under this chapter to pay the interest on obligations entered into by a person with whom the board has entered into a contract to assist in financing facilities under subsection (b)(6).

(e) A pledge of revenues under this section is enforceable under IC 5-1-14-4.

As added by Acts 1980, P.L.64, SEC.1. Amended by P.L.224-2003, SEC.249.
Ind. Code § 6-9-65-3 — Indiana Code / Title 6 / Article 9 / Chapter 65 / Section 6-9-65-3
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 town fiscal body has previously:

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

(2) held at least one (1) separate public hearing in which a discussion of the proposed ordinance to impose the 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 last day of the month following the month in which the ordinance is adopted.

As added by P.L.230-2025, SEC.114.
Ind. Code § 6-8.1-15-20 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-20
Application of chapter if federal law invalidated
Status: in_force

Sec. 20. Notwithstanding any other provision of this chapter, this chapter does not apply to any tax, charge, or fee levied by the state or a taxing jurisdiction within Indiana beginning on the date of entry of a final judgment on the merits by a court that:

(1) is based on federal law;

(2) is no longer subject to appeal; and

(3) substantially limits or impairs the essential elements of the federal Mobile Telecommunications Sourcing Act (4 U.S.C. 116 et seq.).

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-2.5-10-1 — Indiana Code / Title 6 / Article 2.5 / Chapter 10 / Section 6-2.5-10-1
Collected revenue; distribution and use
Status: in_force

Sec. 1. (a) The department shall account for all state gross retail and use taxes that it collects.

(b) Of all the state gross retail and use taxes that the department collects, the department shall determine separately the parts that:

(1) the department collects under IC 6-2.5-3.5 (gasoline use tax); and

(2) the department collects under this article, less the amount described in subdivision (1).

(c) The department shall deposit the collections described in subsection (b)(1) in the following manner:

(1) For state fiscal year 2017, the following:

(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.

(B) Eighty-five and seven hundred fourteen thousandths percent (85.714%) to the state general fund.

(2) For state fiscal year 2018, the following:

(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.

(B) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.

(C) Seventy-one and four hundred twenty-eight thousandths percent (71.428%) to the state general fund.

(3) For state fiscal year 2019, the following:

(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.

(B) Twenty-one and four hundred twenty-nine thousandths percent (21.429%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.

(C) Sixty-four and two hundred eighty-five thousandths percent (64.285%) shall be deposited in the state general fund.

(4) For state fiscal year 2020 and for each state fiscal year thereafter, the following:

(A) Fourteen and two hundred eighty-six thousandths percent (14.286%) of the collections shall be deposited in the motor vehicle highway account established under IC 8-14-1.

(B) Twenty-one and four hundred twenty-nine thousandths percent (21.429%) of the collections shall be deposited in the local road and bridge matching grant fund established under IC 8-23-30.

(C) The following shall be deposited in the state general fund:

(i) For state fiscal year 2020, fifty-three and five hundred seventy-five thousandths percent (53.575%) shall be deposited in the state general fund.

(ii) For state fiscal year 2021, forty-two and eight hundred sixty-five thousandths percent (42.865%) shall be deposited in the state general fund.

(iii) For state fiscal year 2022, thirty-two and one hundred fifty-five thousandths percent (32.155%) shall be deposited in the state general fund.

(iv) For state fiscal year 2023, twenty-one and four hundred forty-five thousandths percent (21.445%) shall be deposited in the state general fund.

(D) The following shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2:

(i) For state fiscal year 2020, eight and five hundred sixty-eight thousands percent (8.568%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.

(ii) For state fiscal year 2021, twelve and eight hundred fifty-two thousandths percent (12.852%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.

(iii) For state fiscal year 2022, twelve and eight hundred fifty-two thousandths percent (12.852%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.

(iv) For state fiscal year 2023, eight and five hundred sixty-eight thousands percent (8.568%) of the collections shall be deposited in the special transportation flexibility fund established by IC 4-12-16.5-2.

(E) The following shall be deposited in the state highway fund:

(i) For state fiscal year 2020, two and one hundred forty-two thousandths percent (2.142%) of the collections shall be deposited in the state highway fund.

(ii) For state fiscal year 2021, eight and five hundred sixty-eight thousandths percent (8.568%) of the collections shall be deposited in the state highway fund.

(iii) For state fiscal year 2022, nineteen and two hundred seventy-eight thousandths percent (19.278%) of the collections shall be deposited in the state highway fund.

(iv) For state fiscal year 2023, thirty-four and two hundred seventy-two thousandths percent (34.272%) of the collections shall be deposited in the state highway fund.

(v) For state fiscal year 2024 and for each state fiscal year thereafter, sixty-four and two hundred eighty-five thousandths percent (64.285%) of the collections shall be deposited in the state highway fund.

(d) The department shall deposit those collections described in subsection (b)(2) in the following manner:

(1) Ninety-nine and eight hundred thirty-eight thousandths percent (99.838%) of the collections shall be paid into the state general fund.

(2) Thirty-one thousandths of one percent (0.031%) of the collections shall be deposited into the industrial rail service fund established under IC 8-3-1.7-2.

(3) One hundred thirty-one thousandths of one percent (0.131%) of the collections shall be deposited into the commuter rail service fund established under IC 8-3-1.5-20.5.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.3; Acts 1982, P.L.51, SEC.1; P.L.2-1982(ss), SEC.7; P.L.16-1984, SEC.3; P.L.95-1987, SEC.1; P.L.1-1993, SEC.38; P.L.253-1999, SEC.3; P.L.192-2002(ss), SEC.65; P.L.234-2007, SEC.40; P.L.146-2008, SEC.317; P.L.229-2011, SEC.82; P.L.205-2013, SEC.78; P.L.146-2016, SEC.4; P.L.218-2017, SEC.11; P.L.201-2023, SEC.93.
Ind. Code § 6-1.1-12.7-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.7 / Section 6-1.1-12.7-5
Review; Indiana economic development corporation
Status: in_force

Sec. 5. The office of entrepreneurship and innovation shall review an ordinance adopted under this chapter and determine whether it is in the best interest of the development of the certified technology park to permit the deduction. The office of entrepreneurship and innovation, after conducting a hearing, may approve the ordinance, approve the ordinance with modifications, or disapprove the ordinance. An owner of qualified personal property is eligible for a deduction under this chapter only to the extent permitted under an ordinance (as modified by the office of entrepreneurship and innovation) that is approved under this section.

As added by P.L.113-2010, SEC.28. Amended by P.L.145-2025, SEC.6.
Ind. Code § 6-3.1-35-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 35 / Section 6-3.1-35-5
Allocation of the credit by pass through entities that do not have state tax liability
Status: reserved

Sec. 5. (a) If a pass through entity is entitled to a state tax credit but does not have state tax liability against which the state tax credit may be applied, the pass through entity may allocate or otherwise transfer the state tax credit among the shareholders, members, or partners of the pass through entity in any manner agreed to by the shareholders, members, or partners, regardless of how the federal tax credit for the qualified project is allocated or transferred or whether the allocation or transfer of the state tax credit under the agreement has substantial economic effect under Section 704(b) of the Internal Revenue Code. A pass through entity or its designee shall certify to the department the amount of the state tax credit that is allocated or transferred to each shareholder, member, or partner of the pass through entity for the taxable year, if any, in the manner prescribed by the department.

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

As added by P.L.137-2022, SEC.52.
Ind. Code § 6-3.6-1-1.1 — Indiana Code / Title 6 / Article 3.6 / Chapter 1 / Section 6-3.6-1-1.1
Repealed
Status: repealed

As added by P.L.197-2016, SEC.40. Repealed by P.L.130-2018, SEC.29.
Ind. Code § 6-3.6-6-23 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-23
Determination of population for cities and towns
Status: in_force

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

Effective 7-1-2028.

Sec. 23. (a) This section applies in determining the population of a city or town for the purposes of this chapter.

(b) The following apply:

(1) Except as provided in subdivisions (2) and (3), the population of a city or town is the population of the city or town that is reported by the 2020 federal decennial census.

(2) Beginning after 2032, if the population of a city or town decreases from a population of three thousand five hundred (3,500) or more, as reported by the immediately preceding federal decennial census, to a population of less than three thousand five hundred (3,500), as reported by the most recent federal decennial census, or, if applicable, any corrected population count (as defined in IC 1-1-3.5-1.5) issued for the city or town in the year succeeding the most recent federal decennial census, the fiscal body of the city or town may adopt an ordinance on or before September 1 of the calendar year two (2) years after the most recent federal decennial census to continue to use the population of the city or town as reported by the immediately preceding federal decennial census and the resulting determination for the city or town under section 22 of this chapter, notwithstanding the increase or decrease in its population as reported by the most recent federal decennial census as described in this subdivision. An ordinance adopted under this subdivision shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted. The fiscal officer of the city or town shall provide a certified copy of an ordinance adopted under this subdivision to the department of local government finance.

(3) This subdivision applies only to cities and towns with a population of three thousand five hundred (3,500) or more. Notwithstanding any other provision, a fiscal body of a city or town may adopt an ordinance to elect to be treated as if the city's or town's population is less than three thousand five hundred (3,500) for purposes of a county local income tax rate and distribution under this chapter. An ordinance adopted under this subdivision shall take effect on January 1 of the calendar year that immediately succeeds the year in which the ordinance is adopted. The fiscal officer of the city or town shall provide a certified copy of an ordinance adopted under this subdivision to the department of local government finance. An ordinance adopted by a city or town under this subdivision is not revocable and shall expire December 31, 2032.

As added by P.L.68-2025, SEC.148. Amended by P.L.157-2026, SEC.133.