Ind. Code § 6-8.1-9-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 9 / Section 6-8.1-9-1
Filing of claim; time limitation; considerations and hearing; decision; appeal
Status: in_force

Sec. 1. (a) If a person has paid more tax than the person determines is legally due for a particular taxable period, the person may file a claim for a refund with the department. Except as provided in subsections (j), (k), (l), (m), and (n), in order to obtain the refund, the person must file the claim with the department within three (3) years after the later of the following:

(1) The due date of the return.

(2) The date of payment.

For purposes of this section, the due date for a return filed for a periodic tax is thirty-one (31) days after the end of the calendar year which contains the taxable period for which the return is filed. The claim must set forth the amount of the refund to which the person is entitled and the reasons that the person is entitled to the refund.

(b) After considering the claim and all evidence relevant to the claim, the department shall issue a decision on the claim, stating the part, if any, of the refund allowed and containing a statement of the reasons for any part of the refund that is denied. The department shall mail a copy of the decision to the person that filed the claim. If the person disagrees with a part of the decision on the claim, the person may file a protest and request a hearing with the department. If the department allows the full amount of the refund claim, a warrant for the payment of the claim is sufficient notice of the decision.

(c) The tax court shall hear the appeal de novo and without a jury, and after the hearing may order or deny any part of the appealed refund. The court may assess the court costs in any manner that it feels is equitable. The court may enjoin the collection of any of the listed taxes under IC 33-26-6-2. The court may also allow a refund of taxes, interest, and penalties that have been paid to and collected by the department.

(d) The decision on the claim must state that the person has sixty (60) days from the date the decision is mailed to file a written protest. If the person files a protest and requests a hearing on the protest, the department shall:

(1) set the hearing at the department's earliest convenient time; and

(2) notify the person by United States mail of the time, date, and location of the hearing.

(e) The department may hold the hearing at the location of its choice within Indiana if that location complies with IC 6-8.1-3-8.5.

(f) After conducting a hearing on a protest, or after making a decision on a protest when no hearing is requested, the department shall issue a memorandum of decision or order denying a refund and shall send a copy of the decision through the United States mail to the person that filed the protest. If the department allows the full amount of the refund claim, a warrant for the payment of the claim is sufficient notice of the decision. The department may continue the hearing until a later date if the taxpayer presents additional information at the hearing or the taxpayer requests an opportunity to present additional information after the hearing.

(g) A person that disagrees with any part of the department's determination in a memorandum of decision or order denying a refund may request a rehearing not more than thirty (30) days after the date on which the memorandum of decision or order denying a refund is issued by the department. The department shall consider the request and may grant the rehearing if the department reasonably believes that a rehearing would be in the best interests of the taxpayer and the state. If the department grants the rehearing, the department shall issue a supplemental order denying a refund or a supplemental memorandum of decision based on the rehearing, whichever is applicable.

(h) If the person disagrees with any part of the department's determination, the person may appeal the determination, regardless of whether or not the person protested the tax payment or whether or not the person has accepted a refund. The person must file the appeal with the tax court. The tax court does not have jurisdiction to hear a refund appeal if:

(1) the appeal is filed more than ninety (90) days after the latest of the dates on which:

(A) the memorandum of decision or order denying a refund is issued by the department, if the person does not make a timely request for a rehearing under subsection (g) on the memorandum of decision or order denying a refund;

(B) the department issues a denial of the person's timely request for a rehearing under subsection (g) on the memorandum of decision or order denying a refund; or

(C) the department issues a supplemental memorandum of decision or supplemental order denying a refund following a rehearing granted under subsection (g); or

(2) the appeal is filed both before the decision is issued and before the one hundred eighty-first day after the date the person files the claim for a refund with the department.

The ninety (90) day period may be extended according to the terms of a written agreement signed by both the department and the person. The agreement must specify a date upon which the extension will terminate and include a statement that the person agrees to preserve the person's records until that specified termination date. The specified termination date agreed upon under this subsection may not be more than ninety (90) days after the expiration of the period otherwise specified by this subsection.

(i) With respect to the vehicle excise tax, this section applies only to penalties and interest paid on assessments of the vehicle excise tax. Any other overpayment of the vehicle excise tax is subject to IC 6-6-5.

(j) If a taxpayer's federal taxable income, federal adjusted gross income, or federal income tax liability for a taxable year is modified by the Internal Revenue Service, and the modification would result in a reduction of the tax legally due, the due date by which the taxpayer must file a claim for refund with the department is the latest of:

(1) the date determined under subsection (a);

(2) the date that is one (1) year after the date of the modification by the Internal Revenue Service as provided under:

(A) IC 6-3-4-6(c) and IC 6-3-4-6(d) (for the adjusted gross income tax); or

(B) IC 6-5.5-6-6(c) and IC 6-5.5-6-6(d) (for the financial institutions tax); or

(3) in the case of a modification described in IC 6-8.1-5-2(k)(1) through IC 6-8.1-5-2(k)(3), the date provided in IC 6-3-4.5 for such refunds or December 31, 2021, whichever is later.

(k) Notwithstanding any other provision of this section, if an individual received a severance payment described in Section 3(a)(1)(A) of the Combat-Injured Veterans Tax Fairness Act of 2016 (P.L. 114-292) and upon which the United States Secretary of Defense withheld tax under IC 6-3, IC 6-3.5-1.1 (before its repeal), IC 6-3.5-6 (before its repeal), IC 6-3.5-7 (before its repeal), or IC 6-3.6, the individual must file a claim for refund for taxes that were overpaid and attributable to the severance payment not later than December 31, 2020. Any refund under this subsection shall be computed without regard to subsection (a)(2). The department may establish procedures to provide standard refund amounts if a standard refund amount is requested from the Internal Revenue Service.

(l) Notwithstanding any other provision of this section, a taxpayer may file a claim for refund for any taxes under IC 6-3 or IC 6-5.5 that the taxpayer expected to be due as a result of an Internal Revenue Service audit not later than the date otherwise prescribed in this section or one (1) year after the date the taxpayer is notified that the audit resulted in no change or, if the audit resulted in a modification, the date of the modification as provided under:

(1) IC 6-3-4-6(c) and IC 6-3-4-6(d) (for adjusted gross income tax); or

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

whichever is later.

(m) If a taxpayer has an overpayment for a listed tax as a result of a credit of taxes paid to another state, country, or local jurisdiction in another state or country, and those taxes were assessed by the state, country, or local jurisdiction after the period for which a refund could have been claimed for that listed tax under this section, the period for requesting the refund under this section is extended to one hundred eighty (180) days after payment of the tax to the state, country, or local jurisdiction.

(n) If an agreement to extend the assessment time period is entered into under IC 6-8.1-5-2(i), the period during which a person may file a claim for a refund under subsection (a) is extended to the same date to which the assessment time period is extended.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.291-1985, SEC.12; P.L.335-1989(ss), SEC.22; P.L.71-1993, SEC.25; P.L.119-1998, SEC.19; P.L.98-2004, SEC.74; P.L.2-2005, SEC.22; P.L.211-2007, SEC.42; P.L.131-2008, SEC.30; P.L.182-2009(ss), SEC.256; P.L.172-2011, SEC.89; P.L.137-2012, SEC.109; P.L.242-2015, SEC.39; P.L.256-2017, SEC.88; P.L.86-2018, SEC.81; P.L.146-2020, SEC.44; P.L.159-2021, SEC.35; P.L.118-2024, SEC.23; P.L.128-2026, SEC.78.
Ind. Code § 6-6-12-6 — Indiana Code / Title 6 / Article 6 / Chapter 12 / Section 6-6-12-6
Tax credit amount
Status: in_force

Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in:

(1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or

(2) the previous calendar quarter for compressed natural gas consumed after June 30, 2014.

As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.8.
Ind. Code § 6-4.1-8-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-1
Attachment and termination of lien; persons liable for inheritance tax
Status: reserved

Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property transferred by the decedent. Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax accrues and the lien attaches at the time of the decedent's death. The lien terminates when the inheritance tax is paid, when IC 6-4.1-4-0.5 provides for the termination of the lien, or ten (10) years after the date of the decedent's death, whichever occurs first. In addition to the lien, the transferee of the property and any personal representative or trustee who has possession of or control over the property are personally liable for the inheritance tax.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.5; P.L.182-2009(ss), SEC.231.
Ind. Code § 6-1.1-6.8-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.8 / Section 6-1.1-6.8-3
Registry of Indiana cemeteries and burial grounds
Status: in_force

Sec. 3. Land may be classified as cemetery land if it is included in the registry of Indiana cemeteries and burial grounds established under IC 14-21-1-13.5.

As added by P.L.177-2001, SEC.1.
Ind. Code § 6-1.1-5-9.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 5 / Section 6-1.1-5-9.1
Townships of 35,000 or more population; plats and lists
Status: in_force

Sec. 9.1. (a) Except:

(1) as provided in subsection (b); and

(2) for civil townships described in section 9 of this chapter;

and notwithstanding the provisions of sections 1 through 8 of this chapter, for all other civil townships having a population of thirty-five thousand (35,000) or more, for a civil township that falls below a population of thirty-five thousand (35,000) at a federal decennial census that takes effect after December 31, 2001, and for all other civil townships in which a city of the second class is located, the township assessor, or the county assessor if there is no township assessor for the township, shall make the real property lists and the plats described in sections 1 through 8 of this chapter.

(b) In a civil township that attains a population of thirty-five thousand (35,000) or more at a federal decennial census that takes effect after December 31, 2001, the county auditor shall make the real property lists and the plats described in sections 1 through 8 of this chapter unless the township assessor determines to assume the duty from the county auditor.

(c) With respect to townships in which the township assessor makes the real property lists and the plats described in sections 1 through 8 of this chapter, the county auditor shall, upon completing the tax duplicate, return the real property lists to the township assessor for the continuation of the lists by the assessor. If land located in one (1) of these townships is platted, the plat shall be presented to the township assessor instead of the county auditor, before it is recorded. The township assessor shall then enter the lots or parcels described in the plat on the tax lists in lieu of the land included in the plat.

As added by Acts 1979, P.L.48, SEC.8. Amended by P.L.178-2002, SEC.9; P.L.146-2008, SEC.89.
Ind. Code § 6-9-18-1 — Indiana Code / Title 6 / Article 9 / Chapter 18 / Section 6-9-18-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter.

As added by Acts 1982, P.L.1, SEC.21. Amended by P.L.55-1984, SEC.5; P.L.74-1986, SEC.6; P.L.32-1986, SEC.3.
Ind. Code § 6-9-56-10 — Indiana Code / Title 6 / Article 9 / Chapter 56 / Section 6-9-56-10
Improper transfer or receipt of money; offense
Status: in_force

Sec. 10. (a) An individual member of the commission who knowingly or intentionally:

(1) approves the transfer of money to any person or corporation not qualified under law for that 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 that money for any purpose not permitted under this chapter commits a Level 6 felony.

(c) It is a defense to a prosecution under this section that the person who engaged in the conduct prohibited by subsection (a) exercised reasonable business judgment and discretion based on information available at the time of the decision.

As added by P.L.236-2023, SEC.121.
Ind. Code § 6-1.1-4-42 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-42
True tax value of golf course real property determined using income capitalization; information provided by golf course owners; uniform income capitalization tables; department of local government finance administration
Status: in_force

Sec. 42. (a) This section applies to assessment dates after January 15, 2010.

(b) The following definitions apply throughout this section:

(1) "Golf course" means an area of land predominately used to play the game of golf and associated yard improvements. A golf course consists of a series of holes, each consisting of a teeing area, fairway, rough and other hazards, and the green with the pin and cup.

(2) "Yard improvements" include a clubhouse, irrigation systems, a pro shop, a maintenance building, a driving range, a structure for food and beverage services, or other buildings associated with the operation of and included in the net operating income of a golf course.

(c) The true tax value of real property regularly used as a golf course is the valuation determined by applying the income capitalization appraisal approach. The income capitalization approach used to determine the true tax value of a golf course must:

(1) incorporate an applicable income capitalization method and appropriate capitalization rates that are developed and used in computations that lead to an indication of value commensurate with the risks for the subject property use;

(2) provide for the uniform and equal assessment of golf courses; and

(3) exclude the value of personal property, intangible property, and income derived from personal or intangible property.

(d) For assessment dates after January 15, 2010, and before March 1, 2012, a township assessor (if any) or the county assessor shall gather and process information from the owner of a golf course to carry out this section in accordance with the rules adopted by the department of local government finance under IC 4-22-2.

(e) For assessment dates after February 28, 2012, the department of local government finance shall, by rules adopted under IC 4-22-2, establish uniform income capitalization rates annually and procedures to be used for the assessment of golf courses. The department of local government finance may rely on recognized sources of industry capitalization rates. Assessing officials shall use the procedures adopted by the department of local government finance to assess, reassess, and annually adjust the assessed value of golf courses.

(f) The department of local government finance may prescribe procedures, forms, and due dates for the collection from the owners or operators of golf courses of the necessary earnings, income, profits, losses, and expenditures data necessary to carry out this section. An owner or operator of a golf course shall comply with the procedures and reporting schedules prescribed by the department of local government finance.

(g) On or before December 31 of each year, assessing officials shall solicit, and the owners or operators of a golf course shall provide to the assessing officials, data for the gross income and allowable operating expenses for the three (3) years immediately preceding the year in which the solicitation and submission of data is being made. Assessing officials may use federal tax returns or other similar evidence as verification that the submissions are correct.

(h) For each assessment date, assessing officials shall examine and evaluate the three (3) consecutive years of financial records and federal tax returns that are submitted under subsection (g) in the year immediately preceding the year of the assessment date to obtain the average net operating income. The three (3) year average should include the most current completed financial records and filed federal tax returns of the golf course as of the assessment date to ensure that the appropriate income and expense information for the subject property is used.

(i) All income and expense information provided to the assessing official under this section is confidential under IC 6-1.1-35-9.

As added by P.L.182-2009(ss), SEC.89. Amended by P.L.159-2020, SEC.7.
Ind. Code § 6-1.1-10-46 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-46
Property tax exemption; for profit early childhood education provider
Status: in_force

Sec. 46. Tangible property owned, occupied, or used by a for-profit provider of early childhood education services to children who are less than six (6) years of age is exempt from property taxation under section 16 of this chapter only if all the following requirements are satisfied:

(1) The provider, or a parent company, subsidiary, or affiliate company of the provider, is the property owner.

(2) The provider predominantly occupies and uses the tangible property for providing early childhood education services to children who are less than six (6) years of age.

(3) The provider meets the standards of quality recognized by a Level 3 or Level 4 Paths to QUALITY program rating under IC 12-17.2-2-14.2 or has a comparable rating from a nationally recognized accrediting body.

(4) The provider offers age appropriate curriculum for all children who are less than six (6) years of age, including infants, who attend the child care facility. The curriculum offered must include reading to the children.

However, the exemption provided by this section does not apply to tangible property that has been granted a homestead standard deduction under IC 6-1.1-12-37.

As added by P.L.151-2014, SEC.3. Amended by P.L.130-2018, SEC.22; P.L.230-2025, SEC.29.
Ind. Code § 6-9-72-6 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-6
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.121.
Ind. Code § 6-1.1-21.2-5 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.2 / Section 6-1.1-21.2-5
"District"
Status: in_force

Sec. 5. As used in this chapter, "district" refers to the following:

(1) An economic development district under IC 6-1.1-39.

(2) An eligible entity (as defined in IC 8-22-3.5-2.5).

(3) A redevelopment district, for an allocation area established under:

(A) IC 36-7-14; or

(B) IC 36-7-15.1.

(4) A special taxing district, as described in:

(A) IC 36-7-14.5-12.5(d); or

(B) IC 36-7-30-3(b).

(5) A military base development area under IC 36-7-30.5-16.

As added by P.L.192-2002(ss), SEC.44. Amended by P.L.146-2008, SEC.233.
Ind. Code § 6-1.1-3-24 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-24
Valuation; outdoor advertising signs
Status: in_force

Sec. 24. (a) Except as provided in subsection (b), in determining the assessed value of various sizes of outdoor advertising signs, a taxpayer and assessing official shall use the following table without any adjustments:

Single Pole Structure

Type of Sign Value Per Structure

At least 48 feet, illuminated

$5,000

At least 48 feet, non-illuminated

$4,000

At least 26 feet and under 48 feet, illuminated

$4,000

At least 26 feet and under 48 feet,

non-illuminated

$3,300

Under 26 feet, illuminated

$3,200

Under 26 feet, non-illuminated

$2,600

Other Types of Outdoor Signs

At least 50 feet, illuminated

$2,500

At least 50 feet, non-illuminated

$1,500

At least 40 feet and under 50 feet, illuminated

$2,000

At least 40 feet and under 50 feet,

non-illuminated

$1,300

At least 30 feet and under 40 feet, illuminated

$2,000

At least 30 feet and under 40 feet,

non-illuminated

$1,300

At least 20 feet and under 30 feet, illuminated

$1,600

At least 20 feet and under 30 feet,

non-illuminated

$1,000

Under 20 feet, illuminated

$1,600

Under 20 feet, non-illuminated

$1,000

(b) Beginning with the 2018 assessment date for taxes first due and payable in 2019, the assessed values in the table set forth in subsection (a) shall be adjusted on a quadrennial basis by an amount equal to the average of the annual percentage changes in the Core Personal Consumption Expenditures Price Index using the four (4) most recent calendar years for which data is available. However, the adjustment may not result in a change of more than three percent (3%) from the previous assessed values determined under this section.

As added by P.L.137-2012, SEC.13. Amended by P.L.257-2013, SEC.2; P.L.249-2015, SEC.5; P.L.255-2017, SEC.5.
Ind. Code § 6-1.1-8-35.2 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-35.2
Retention and use of certain funds under section 35 of this chapter by commuter transportation district
Status: in_force

Sec. 35.2. Notwithstanding section 35(c) of this chapter, as amended by P.L.253-1999, amounts that were:

(1) collected under section 35 of this chapter after June 30, 1999, and before January 1, 2001, and were derived from indefinite-situs distributable property of railcar companies;

(2) credited to the commuter rail service fund established by IC 8-3-1.5-20.5; and

(3) distributed to a commuter transportation district;

may be retained by the commuter transportation district and used by the commuter transportation district for any legal purpose.

As added by P.L.220-2011, SEC.120. Amended by P.L.38-2021, SEC.17.
Ind. Code § 6-2.5-8-9 — Indiana Code / Title 6 / Article 2.5 / Chapter 8 / Section 6-2.5-8-9
Direct payment permit
Status: in_force

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and is valid unless revoked under subsection (c).

(b) A person who possesses a direct payment permit may, at the time of a retail transaction, issue a direct payment certificate to a retail merchant instead of paying the state gross retail or use tax to that merchant. If the person issues a direct payment certificate, the person must then pay the tax on that purchase directly to the department. A retail merchant who receives a direct payment certificate has no duty to collect or remit the state gross retail or use tax on that transaction.

(c) The department may revoke a direct payment certificate, without cause, at any time.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.87-1989, SEC.1.
Ind. Code § 6-5.5-7-2 — Indiana Code / Title 6 / Article 5.5 / Chapter 7 / Section 6-5.5-7-2
Violation of article; violation of preparing or filing return
Status: in_force

Sec. 2. A taxpayer who:

(1) violates IC 6-5.5; or

(2) fails to comply with the request of the department made under IC 6-5.5-6;

commits a Class C infraction.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-42-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-1
"Brownfield" defined
Status: in_force

Sec. 1. As used in this chapter, "brownfield" has the meaning set forth in IC 13-11-2-19.3.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-1.1-6.2-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.2 / Section 6-1.1-6.2-12
Issuance of special permits by department
Status: in_force

Sec. 12. The department of natural resources may issue special permits under this chapter.

As added by P.L.58-1985, SEC.1.
Ind. Code § 6-1.1-37-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-1
State or local government officers; failure to perform
Status: in_force

Sec. 1. An officer of state or local government who recklessly violates or fails to perform a duty imposed on the officer under:

(1) IC 6-1.1-10-1(b);

(2) IC 6-1.1-17-1;

(3) IC 6-1.1-17-3(a);

(4) IC 6-1.1-17-5(d);

(5) IC 6-1.1-18-1;

(6) IC 6-1.1-18-5;

(7) IC 6-1.1-18-6;

(8) IC 6-1.1-20-5;

(9) IC 6-1.1-20-6;

(10) IC 6-1.1-20-7;

(11) IC 6-1.1-30-14; or

(12) IC 6-1.1-36-13;

commits a Class A misdemeanor. In addition, the officer is liable for the damages sustained by a person as a result of the officer's violation of the provision or the officer's failure to perform the duty.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-35 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.605; P.L.49-1996, SEC.8; P.L.198-2001, SEC.91; P.L.1-2010, SEC.32; P.L.24-2022, SEC.3; P.L.174-2022, SEC.46.
Ind. Code § 6-6-6.5-19 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-19
Penalties; failure to register, report, or pay tax due
Status: in_force

Sec. 19. (a) The registration of any taxable aircraft without payment of the tax imposed by this chapter shall be void, and the department shall take possession of the certificate of registration and other evidences of registration, until the owner shall have paid the tax together with any penalties assessed by the department.

(b) If an owner does not register his aircraft and pay the tax imposed by this chapter when required, the owner is subject to a penalty and interest on the unpaid tax. The penalty is the greater of twenty dollars ($20) or twenty percent (20%) of the unpaid tax. The interest applies at the rate established in IC 6-8.1-10-1. The penalty and interest apply from the date the tax becomes delinquent until the aircraft is registered and the tax paid.

(c) If an airport owner does not report the aircraft based at his airport when required by section 23 of this chapter, the department may assess a penalty equal to ten dollars ($10) for each day that the report is late.

(d) If an owner does not register the owner's aircraft and pay the gross retail or use tax when required by this chapter, the owner shall be subject to the penalties and interest on the unpaid gross retail or use tax that are established in IC 6-8.1-10.

Formerly: Acts 1975, P.L.68, SEC.1. As amended by Acts 1977, P.L.87, SEC.11; Acts 1980, P.L.74, SEC.30; P.L.93-1983, SEC.10; P.L.383-1987(ss), SEC.1; P.L.65-1997, SEC.20; P.L.254-2003, SEC.8.
Ind. Code § 6-8.1-9.7-1 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.7 / Section 6-8.1-9.7-1
"Debt"
Status: in_force

Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed by or payable to the state or federal government that are finally determined to be due and owing.

As added by P.L.293-2013(ts), SEC.33.
Ind. Code § 6-2.5-6-7 — Indiana Code / Title 6 / Article 2.5 / Chapter 6 / Section 6-2.5-6-7
Retail merchant; calculation of tax liability
Status: in_force

Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of:

(1) seven percent (7%); multiplied by

(2) the retail merchant's total gross retail income from taxable transactions made during the reporting period.

The amount determined under this section is the retail merchant's state gross retail and use tax liability regardless of the amount of tax the retail merchant actually collects.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.3; P.L.192-2002(ss), SEC.60; P.L.146-2008, SEC.311.
Ind. Code § 6-9-20-11 — Indiana Code / Title 6 / Article 9 / Chapter 20 / Section 6-9-20-11
County auditorium or auditorium renovation; financing and purpose
Status: in_force

Sec. 11. The financing of:

(1) improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and

(2) the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities;

serves a public purpose and is of benefit to the general welfare of the county by enhancing cultural activities and improving the quality of life in the county and encouraging investment, economic growth, and diversity.

As added by P.L.99-1995, SEC.13. Amended by P.L.69-1996, SEC.5; P.L.176-2009, SEC.15.
Ind. Code § 6-1.1-42-18 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-18
Statement of benefits for assessed valuation deduction
Status: in_force

Sec. 18. (a) A person that applies for an assessed valuation deduction shall submit a statement of benefits for the deduction to the designating body before the date specified in section 17 of this chapter.

(b) The statement of benefits must:

(1) describe the property that is the subject of the application;

(2) estimate the value of the property that is the subject of the application; and

(3) contain the information required for a statement of benefits described in section 6 of this chapter.

As added by P.L.59-1997, SEC.1.
Ind. Code § 6-6-2.5-69 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-69
Class actions for refund of tax; prerequisites
Status: in_force

Sec. 69. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of a person who has not complied with sections 32 and 33 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in sections 33 and 34 of this chapter based on the time the class member filed the required claim for refund with the department.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-7-7 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-7
Innkeeper's tax fund; expenditures; advisory commission; bonding
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. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that is not more than five percent (5%).

(b) Money in the innkeeper's tax fund shall be distributed as follows:

(1) Forty percent (40%) shall be distributed to the commission to carry out its purposes, including making any distributions or payments to the Lafayette - West Lafayette Convention and Visitors Bureau, Inc.

(2) Ten percent (10%) shall be distributed to a community development corporation that serves a metropolitan area in the county that includes:

(A) Lafayette; and

(B) West Lafayette;

for the community development corporation's use in tourism, recreation, and economic development activities.

(3) Ten percent (10%) shall be distributed to Historic Prophetstown to be used by Historic Prophetstown for carrying out its purposes.

(4) Ten percent (10%) shall be distributed to the Wabash River Enhancement Corporation to assist the Wabash River Enhancement Corporation in carrying out its purposes.

(5) The following amounts shall be distributed to the department of natural resources for the development of projects in the state park on the Wabash River, including its tributaries:

(A) For distributions in calendar year 2023, ten percent (10%).

(B) For distributions in calendar year 2024, nine percent (9%).

(C) For distributions in calendar year 2025, eight percent (8%).

(D) For distributions in calendar year 2026, seven percent (7%).

(E) For distributions in calendar year 2027, six percent (6%).

(F) For distributions in calendar year 2028, five percent (5%).

(G) For distributions in calendar year 2029, four percent (4%).

(H) For distributions in calendar year 2030, three percent (3%).

(I) For distributions in calendar year 2031, two percent (2%).

(J) For distributions in calendar year 2032, one percent (1%).

(K) For distributions after calendar year 2032, zero percent (0%).

The department of natural resources is not required to provide additional state resources to the state park described in this subdivision as a result of the reduction of revenue set forth in this subdivision.

(6) The following amounts shall be distributed to the county fiscal body for the purposes set forth in subsection (c):

(A) For distributions in calendar year 2023, zero percent (0%).

(B) For distributions in calendar year 2024, one percent (1%).

(C) For distributions in calendar year 2025, two percent (2%).

(D) For distributions in calendar year 2026, three percent (3%).

(E) For distributions in calendar year 2027, four percent (4%).

(F) For distributions in calendar year 2028, five percent (5%).

(G) For distributions in calendar year 2029, six percent (6%).

(H) For distributions in calendar year 2030, seven percent (7%).

(I) For distributions in calendar year 2031, eight percent (8%).

(J) For distributions in calendar year 2032, nine percent (9%).

(K) For distributions after calendar year 2032, ten percent (10%).

(7) Twenty percent (20%) shall be distributed as determined by the county fiscal body.

(c) Amounts distributed to the county fiscal body under subsection (b)(6) may only be used for tourism or quality of life purposes, including:

(1) mixed use development projects;

(2) quality public spaces;

(3) multiple transportation options;

(4) multiple housing options;

(5) revitalization of historic, blighted, or vacant properties;

(6) arts, culture, and creativity; and

(7) recreation and green spaces.

(d) An advisory commission consisting of the following members is established:

(1) The director of the department of natural resources or the director's designee.

(2) The public finance director or the public finance director's designee.

(3) A member appointed by the Native American Indian affairs commission.

(4) A member appointed by Historic Prophetstown.

(5) A member appointed by the community development corporation described in subsection (b)(2).

(6) A member appointed by the Wabash River Enhancement Corporation.

(7) A member appointed by the commission.

(8) A member appointed by the county fiscal body.

(9) A member appointed by the town board of the town of Battleground.

(10) A member appointed by the mayor of the city of Lafayette.

(11) A member appointed by the mayor of the city of West Lafayette.

(e) The following apply to the advisory commission:

(1) The governor shall appoint a member of the advisory commission as chairman of the advisory commission.

(2) Six (6) members of the advisory commission constitute a quorum. The affirmative votes of at least six (6) advisory commission members are necessary for the advisory commission to take official action other than to adjourn or to meet to hear reports or testimony.

(3) The advisory commission shall make recommendations concerning the use of any proceeds of bonds issued to finance the development of Prophetstown State Park.

(4) Members of the advisory commission who are state employees:

(A) are not entitled to any salary per diem; and

(B) are entitled to reimbursement for traveling expenses as provided under IC 4-13-1-4 and to reimbursement for other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

(f) The Indiana finance authority may issue bonds for the development of Prophetstown State Park under IC 5-1.2-6.

As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.5; P.L.85-1993, SEC.4; P.L.178-2002, SEC.77; P.L.214-2005, SEC.27; P.L.167-2006, SEC.1; P.L.96-2008, SEC.2; P.L.1-2009, SEC.60; P.L.172-2011, SEC.100; P.L.229-2011, SEC.96; P.L.6-2012, SEC.59; P.L.189-2018, SEC.62; P.L.122-2021, SEC.1; P.L.104-2022, SEC.35; P.L.236-2023, SEC.93.
Ind. Code § 6-1.1-22.5-17 — Indiana Code / Title 6 / Article 1.1 / Chapter 22.5 / Section 6-1.1-22.5-17
Applicability of penalties to provisional and reconciling statements
Status: in_force

Sec. 17. IC 6-1.1-37-10 applies to:

(1) a provisional statement; and

(2) a reconciling statement;

in the same manner that IC 6-1.1-37-10 applies to an installment of property taxes.

As added by P.L.1-2004, SEC.37 and P.L.23-2004, SEC.40.
Ind. Code § 6-2.5-12-15 — Indiana Code / Title 6 / Article 2.5 / Chapter 12 / Section 6-2.5-12-15
Sourcing of telecommunications service sold on other basis; sourcing of Internet access service or ancillary services
Status: in_force

Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of:

(1) telecommunications services sold on a basis other than a call by call basis;

(2) Internet access service; or

(3) an ancillary service;

is sourced to the customer's place of primary use.

As added by P.L.257-2003, SEC.31. Amended by P.L.182-2009(ss), SEC.184.
Ind. Code § 6-3-2-2.8 — Indiana Code / Title 6 / Article 3 / Chapter 2 / Section 6-3-2-2.8
Exemption; nonprofit entities; Subchapter S corporations; financial institutions; insurance companies; international banking facilities
Status: in_force

Sec. 2.8. Notwithstanding any provision of IC 6-3-1 through IC 6-3-7, there shall be no tax on the adjusted gross income of the following:

(1) Any organization described in Section 501(a) of the Internal Revenue Code, except that any income of such organization which is subject to income tax under the Internal Revenue Code shall be subject to the tax under IC 6-3-1 through IC 6-3-7.

(2) Any corporation which is exempt from income tax under Section 1363 of the Internal Revenue Code and which complies with the requirements of IC 6-3-4-13. However, income of a corporation described under this subdivision that is subject to income tax under the Internal Revenue Code is subject to the tax under IC 6-3-1 through IC 6-3-7. A corporation will not lose its exemption under this section because it fails to comply with IC 6-3-4-13 but it will be subject to the penalties provided by IC 6-8.1-10. Any corporation that is exempt from income tax under Section 1363 of the Internal Revenue Code and that makes an election under IC 6-3-2.1 for a taxable year shall be subject to tax as provided in IC 6-3-2.1 for the taxable year of the election.

(3) Banks and trust companies, national banking associations, savings banks, building and loan associations, and savings and loan associations.

(4) Insurance companies or organizations offering nonprofit agricultural organization insurance coverage subject to tax under any of the following:

(A) IC 27-1-18-2, including a domestic insurance company that elects to be taxed under IC 27-1-18-2.

(B) IC 27-1-2-2.3.

(C) IC 6-8-15, unless a nonprofit agricultural organization:

(i) files a notice of election with the insurance commissioner and the commissioner of the department on or before November 30 of a taxable year; and

(ii) states in the notice of election that the organization elects to be subject to the tax imposed under IC 6-3-1 through IC 6-3-7 for the taxable year.

(5) International banking facilities (as defined in Regulation D of the Board of Governors of the Federal Reserve System (12 CFR 204)).

As added by P.L.47-1984, SEC.5. Amended by P.L.42-1993, SEC.3; P.L.18-1994, SEC.8; P.L.192-2002(ss), SEC.74; P.L.129-2014, SEC.1; P.L.1-2023, SEC.4; P.L.194-2023, SEC.14.
Ind. Code § 6-6-1.1-103 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-103
Definitions
Status: in_force

Sec. 103. As used in this chapter:

(a) "Administrator" means the administrative head of the department of state revenue or the administrator's designee.

(b) "Dealer" means a person, except a distributor, engaged in the business of selling gasoline in Indiana.

(c) "Department" means the department of state revenue.

(d) "Distributor" means a person who first receives gasoline in Indiana. However, "distributor" does not include the United States or any of its agencies unless their inclusion is permitted under the Constitution and laws of the United States.

(e) "Licensed distributor" means a person holding a valid distributor's license issued by the administrator.

(f) "Marine facility" means a marina or boat livery.

(g) "Gasoline" means:

(1) all products commonly or commercially known or sold as gasoline, including casinghead and absorption or natural gasoline, regardless of their classifications or uses; and

(2) any liquid, which when subjected to distillation of gasoline, naphtha, kerosene, and similar petroleum products with American Society for Testing Materials Designation D-86, shows not less than ten percent (10%) distilled (recovered) below three hundred forty-seven degrees Fahrenheit (347 degrees F) or one hundred seventy-five degrees Centigrade (175 degrees C), and not less than ninety-five percent (95%) distilled (recovered) below four hundred sixty-four degrees Fahrenheit (464 degrees F) or two hundred forty degrees Centigrade (240 degrees C).

However, the term "gasoline" does not include liquefied gases which would not exist as liquids at a temperature of sixty degrees Fahrenheit (60 degrees F) or sixteen degrees Centigrade (16 degrees C), and a pressure of fourteen and seven-tenths (14.7) pounds per square inch absolute, or denatured, wood, or ethyl alcohol, ether, turpentine, or acetates, unless such product is used as an additive in the manufacture, compounding, or blending of a liquid within subdivision (2) or is otherwise blended with a liquid described in subdivision (2) (including ethanol used in E85), in which event only the quantity so used is considered gasoline. In addition, "gasoline" does not include those liquids which meet the specifications of subdivision (2) but which are especially designated for use other than as a fuel for internal combustion engines.

(h) "Motor vehicle" means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways.

(i) "Person" means a natural person, partnership, firm, association, corporation, limited liability company, representative appointed by a court, or the state or its political subdivisions.

(j) "Public highway" means the entire width between boundary lines of every publicly maintained way in Indiana including streets and alleys in cities and towns when any part of the way is open to public use for vehicle travel.

(k) "Taxable marine facility" means a marine facility located on an Indiana lake.

(l) "Taxicab" means a motor vehicle which is:

(1) designed to carry not more than seven (7) individuals, including the driver;

(2) held out to the public for hire at a fare regulated by municipal ordinance and based upon length of trips or time consumed;

(3) not operated over a definite route; and

(4) a part of a commercial enterprise in the business of providing taxicab service.

(m) "Terminal" means a marine or pipeline gasoline facility.

(n) "Metered pump" means a stationary pump having a meter that is capable of measuring the amount of gasoline dispensed through it.

(o) "Billed gallons" means the gallons indicated on an invoice for payment to a supplier.

(p) "Export" for gasoline and fuels taxed in the same manner as gasoline under the origin state's statutes means the sale for export and delivery out of a state by or for the seller that is:

(1) an export by the seller in the origin state; and

(2) an import by the seller in the destination state.

(q) "Import" for gasoline and fuels taxed in the same manner as gasoline under the origin state's statutes means the purchase for export and transportation out of a state by or for the purchaser that is:

(1) an export by the purchaser in the origin state; and

(2) an import by the purchaser in the destination state.

(r) "Rack" means a dock, platform, or open bay:

(1) located at a refinery or terminal; and

(2) having a system of metered pipes and hoses to load fuel into a tank wagon or tank transport.

(s) "E85" means a fuel blend nominally consisting of eighty-five percent (85%) ethanol and fifteen percent (15%) gasoline (as described in subsection (g)(2)) that meets American Society for Testing and Materials standard specification 5798-99 for fuel ethanol for automotive spark-ignition engines (Ed75Ed85).

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.5; P.L.97-1987, SEC.1; P.L.69-1991, SEC.1; P.L.8-1993, SEC.96; P.L.122-2006, SEC.18.
Ind. Code § 6-9-63-6 — Indiana Code / Title 6 / Article 9 / Chapter 63 / Section 6-9-63-6
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.112.
Ind. Code § 6-1.1-35.7-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 35.7 / Section 6-1.1-35.7-4
Conduct of an assessing official or employee; written complaint; revocation of certification; certification of appeal board
Status: in_force

Sec. 4. (a) A township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser:

(1) must be competent to perform a particular assessment;

(2) must acquire the necessary competency to perform the assessment; or

(3) shall contract with an appraiser who demonstrates competency to do the assessment.

(b) If a taxpayer has reason to believe that the township assessor, the county assessor, an employee of the township assessor or county assessor, or an appraiser has violated subsection (a) or section 3 of this chapter, the taxpayer may submit a written complaint to the department. The department shall respond in writing to the complaint within thirty (30) days.

(c) The department may not review a written complaint submitted under subsection (b) if the complaint is related to a matter that is under appeal.

(d) The department may revoke the certification of a township assessor, a county assessor, an employee of the township assessor or county assessor, or an appraiser under 50 IAC 15 for gross incompetence in the performance of an assessment.

(e) An individual whose certification is revoked by the department under subsection (d) may appeal the department's decision to the certification appeal board established under subsection (f). A decision of the certification appeal board may be appealed to the tax court in the same manner that a final determination of the department may be appealed under IC 33-26.

(f) The certification appeal board is established for the sole purpose of conducting appeals under this section. The board consists of the following seven (7) members:

(1) Two (2) representatives of the department appointed by the commissioner of the department.

(2) Two (2) individuals appointed by the governor. The individuals must be township or county assessors.

(3) Two (2) individuals appointed by the governor. The individuals must be licensed appraisers.

(4) One (1) individual appointed by the governor. The individual must be a resident of Indiana.

The commissioner of the department shall designate a member appointed under subdivision (1) as the chairperson of the board. Not more than four (4) members of the board may be members of the same political party. Each member of the board serves at the pleasure of the appointing authority.

(g) The certification appeal board shall meet as often as is necessary to properly perform its duties. Each member of the board is entitled to the following:

(1) The salary per diem provided under IC 4-10-11-2.1(b).

(2) Reimbursement for traveling expenses as provided under IC 4-13-1-4.

(3) Other expenses actually incurred in connection with the member's duties as provided in the state policies and procedures established by the Indiana department of administration and approved by the budget agency.

As added by P.L.112-2014, SEC.2; P.L.134-2014, SEC.4. Amended by P.L.178-2021, SEC.4; P.L.174-2022, SEC.45.
Ind. Code § 6-1.1-12-7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-7
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.7; P.L.6-1997, SEC.45. Repealed by P.L.174-2022, SEC.18.
Ind. Code § 6-3-4-15.1 — Indiana Code / Title 6 / Article 3 / Chapter 4 / Section 6-3-4-15.1
Prescribe procedures
Status: in_force

Sec. 15.1. For purposes of IC 6-3-4-12, IC 6-3-4-13, and IC 6-3-4-15, the department may:

(1) prescribe procedures by which a pass through entity remits tax on behalf of partners, shareholders, and beneficiaries who are considered residents for purposes of those sections in the same manner as tax is remitted for partners, shareholders, and beneficiaries who are considered nonresidents for purposes of those sections, provided that such procedures do not relieve filing requirements otherwise applicable to partners, shareholders, and beneficiaries who are considered residents for purposes of those sections;

(2) prescribe special procedures for persons or entities that are otherwise subject to withholding under those sections but who may have circumstances such that a standard tax computation may result in excess withholding;

(3) prescribe procedures for individuals and trusts that are residents for part of the taxable year and nonresidents for part of the taxable year;

(4) prescribe procedures by which an entity subject to those sections may request alternative withholding arrangements, provided that such arrangements do not jeopardize the tax otherwise due under IC 6-3 or IC 6-5.5; and

(5) prescribe procedures and guidelines by which a partner, shareholder, or beneficiary may elect to not be subject to withholding, in whole or in part, provided that:

(A) the election by the partner, shareholder, or beneficiary lists the conditions of the election and that the election is signed under penalty of perjury prior to the due date for the pass through entity to remit tax for the taxable year;

(B) the election states that partner, shareholder, or beneficiary has adequate funds to remit any tax due under this article or IC 6-5.5;

(C) the election provides any periods for which withholding is not required or is reduced;

(D) the election provides that the partner, shareholder, or beneficiary agree to be subject to the jurisdiction of the state of Indiana and shall be liable to file any returns otherwise due under this article or IC 6-5.5, including any composite and withholding returns, and to remit any tax otherwise due, including any interest or penalties due on any tax due;

(E) the election provides that the election is subject to department approval and that the department may revoke the election at any time for any reason; and

(F) the election is attached to the returns of the pass through entity and of the partner, shareholder, or beneficiary required under this article or IC 6-5.5.

A failure by the pass through entity to obtain an election for a taxable year or to attach the election to the pass through entity's return for a taxable year shall be treated as if the election was not made for the taxable year.

As added by P.L.159-2021, SEC.16. Amended by P.L.137-2022, SEC.40.
Ind. Code § 6-9-75-8 — Indiana Code / Title 6 / Article 9 / Chapter 75 / Section 6-9-75-8
Handling and expenditure of money by commission
Status: in_force

Sec. 8. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audit and supervision by the state board of accounts.

As added by P.L.230-2025, SEC.124.
Ind. Code § 6-3.6-6-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-9-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 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.149-2016, SEC.29; P.L.197-2016, SEC.53; P.L.247-2017, SEC.18. Repealed by P.L.68-2025, SEC.132.
Ind. Code § 6-3.1-38-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 38 / Section 6-3.1-38-8
Credit carryover; carryback or refund of unused credit
Status: in_force

Sec. 8. (a) The amount of the credit provided by this chapter that a qualified taxpayer uses during a particular taxable year may not exceed the state tax liability of the qualified taxpayer.

(b) If the amount of a credit determined under this chapter for a particular qualified taxpayer and a particular taxable year exceeds the qualified taxpayer's state tax liability for that taxable year, then the qualified taxpayer may carry the excess over to the immediately succeeding taxable years. The credit carryover may not be used for any taxable year that begins more than ten (10) years after the date on which the donation from which the credit results is made. The amount of the credit carryover from a taxable year shall be reduced to the extent that the carryover is used by the qualified taxpayer to obtain a credit under this chapter for any subsequent taxable year.

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

As added by P.L.203-2023, SEC.2.
Ind. Code § 6-1.1-21.4-3 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.4 / Section 6-1.1-21.4-3
Eligible school corporation; maximum loan; loan terms
Status: in_force

Sec. 3. (a) An eligible school corporation may apply to the board for a loan from the counter-cyclical revenue and economic stabilization fund.

(b) Subject to subsections (c) and (d) and section 3.5 of this chapter, an eligible school corporation described in section 2(2) of this chapter may apply to the board for a loan. The maximum amount of a loan that the board may approve for the eligible school corporation is the lesser of the following:

(1) Five million dollars ($5,000,000).

(2) The product of:

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

(B) the school corporation's 2012 ADM.

(c) At the time the distressed unit appeal board designates a school corporation as a distressed political subdivision under IC 6-1.1-20.3 or recommends under IC 6-1.1-20.3-8.3 that a loan from the fund be approved for a school corporation, the distressed unit appeal board may also recommend to the state board of finance that a loan from the fund to the school corporation be contingent upon any of the following:

(1) The sale of specified unused property by the school board.

(2) The school corporation modifying one (1) or more specified contracts entered into by the school corporation.

(d) In making a loan from the fund to a school corporation, the state board of finance may make the loan contingent upon any condition recommended by the distressed unit appeal board under subsection (c).

(e) This subsection applies only to an eligible school corporation described in section 2(3) of this chapter. The board shall make the loan to the eligible school corporation. The following apply to a loan made under this subsection:

(1) The maximum amount of a loan set forth in subsection (b).

(2) Sections 3.5 through 7 of this chapter.

In addition, an eligible school corporation receiving a loan under this subsection shall sell any unimproved land owned by the eligible school corporation that on April 1, 2014, is not contiguous to the grounds of any school.

As added by P.L.131-2008, SEC.5. Amended by P.L.145-2012, SEC.17; P.L.166-2014, SEC.6.
Ind. Code § 6-3-1-38 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-38
"Broadcast services"
Status: in_force

Sec. 38. The term "broadcast services" means the transmission, conveyance, and routing of video broadcasts, regardless of the medium, including the furnishing of transmission, conveyance, and routing of the services by a television broadcast network, a cable program network, or a television distribution company. The term also includes any advertising or promotional activity furnished in conjunction with the broadcast services.

As added by P.L.158-2019, SEC.6.
Ind. Code § 6-3.5-5-12 — Indiana Code / Title 6 / Article 3.5 / Chapter 5 / Section 6-3.5-5-12
Repealed
Status: repealed

As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015, SEC.12.
Ind. Code § 6-7-2-0.7 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-0.7
"Consumable material"
Status: in_force

Sec. 0.7. As used in this chapter, "consumable material" means any liquid solution or other material used in a closed system container that is depleted as the vapor product is used.

As added by P.L.165-2021, SEC.102.
Ind. Code § 6-8.1-15-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 15 / Section 6-8.1-15-5
"Home service provider" defined
Status: in_force

Sec. 5. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service.

As added by P.L.104-2002, SEC.2.
Ind. Code § 6-1.1-3-23.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-23.5
Election of valuation method for mini-mill equipment
Status: in_force

Sec. 23.5. (a) For purposes of this section:

(1) "adjusted cost" has the meaning set forth in section 23(b)(1) of this chapter;

(2) "depreciable personal property" has the meaning set forth in section 23(b)(2) of this chapter;

(3) "mini-mill" means a person, including a subsidiary of a corporation, that produces steel using an electric arc furnace in Indiana;

(4) "permanently retired depreciable personal property" has the meaning set forth in section 23(b)(5) of this chapter;

(5) "pool" has the meaning set forth in section 23(b)(6) of this chapter;

(6) "mini-mill equipment" means depreciable personal property, other than special tools and permanently retired depreciable personal property, that is owned, leased, or used by a mini-mill or an entity that is at least fifty percent (50%) owned by an affiliate of a mini-mill in the production of steel;

(7) "special tools" has the meaning set forth in section 23(b)(8) of this chapter; and

(8) "year of acquisition" for purposes of applying the table in section 23(c) of this chapter, has the meaning set forth in section 23(b)(9) of this chapter.

(b) Notwithstanding 50 IAC 4.2-4-4, 50 IAC 4.2-4-6, and 50 IAC 4.2-4-7, beginning with the January 1, 2023, assessment date, a taxpayer may elect to calculate the true tax value of the taxpayer's mini-mill equipment by multiplying the adjusted cost of that equipment by the applicable percentage set forth in the table designated as "Pool No. 5" under section 23(c) and 23(d) of this chapter.

(c) The percentage factors in the table under section 23(c) of this chapter automatically reflect all adjustments for depreciation and obsolescence, including abnormal obsolescence, for mini-mill equipment. The equipment is entitled to all exemptions, credits, and deductions for which it qualifies.

(d) The minimum valuation limitations under section 29 of this chapter do not apply to mini-mill equipment valued under this section. The value of the equipment is not included in the calculation of that minimum valuation limitation for the taxpayer's other assessable depreciable personal property in the taxing district.

(e) An election to value mini-mill equipment under this section:

(1) must be made by reporting the equipment under this section on a business personal property tax return;

(2) applies to all of the taxpayer's mini-mill equipment located in the state (whether owned or leased, or used as an integrated part of the equipment); and

(3) is binding on the taxpayer for the assessment date for which the election is made.

The department of local government finance shall prescribe the forms to make the election beginning with the January 1, 2023, assessment date. Any mini-mill equipment acquired by a taxpayer that has made an election under this section is valued under this section.

(f) If fifty percent (50%) or more of the adjusted cost of a taxpayer's property that would, notwithstanding this section, be reported in a pool other than "Pool No. 5" (as designated under section 23 of this chapter) is attributable to mini-mill equipment, the taxpayer may elect to calculate the true tax value of all of that property as mini-mill equipment. The true tax value of property for which an election is made under this subsection is calculated under subsections (b) through (e).

As added by P.L.138-2022, SEC.2. Amended by P.L.236-2023, SEC.13; P.L.68-2025, SEC.9.
Ind. Code § 6-2.5-7-3 — Indiana Code / Title 6 / Article 2.5 / Chapter 7 / Section 6-2.5-7-3
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.2-1982(ss), SEC.5; P.L.81-1983, SEC.4; P.L.80-1983, SEC.2; P.L.11-1984, SEC.2; P.L.222-1999, SEC.2; P.L.192-2002(ss), SEC.63; P.L.146-2008, SEC.314; P.L.227-2013, SEC.6; P.L.218-2017, SEC.6. Repealed by P.L.205-2025, SEC.6.
Ind. Code § 6-3.1-13-10 — Indiana Code / Title 6 / Article 3.1 / Chapter 13 / Section 6-3.1-13-10
"Taxpayer"
Status: in_force

Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8.

As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
Ind. Code § 6-1.1-21.9-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 21.9 / Section 6-1.1-21.9-4
Effects on levy excess funds; effects of receipt of delinquent taxes
Status: in_force

Sec. 4. (a) As used in this section, "delinquent tax" means any tax not paid during the calendar year in which the tax was first due and payable.

(b) Except as provided in subsection (c), the following are not considered to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-2.

(1) The proceeds of a loan received by the qualified taxing unit under this chapter.

(2) The receipt by a qualified taxing unit of any payment of delinquent tax owed by a qualified taxpayer.

(c) Delinquent tax owed by a qualified taxpayer received by a qualified taxing unit:

(1) must first be used toward the retirement of an outstanding loan made under this chapter; and

(2) is considered, only to the extent that the amount received exceeds the amount of the outstanding loan, to be part of the ad valorem property tax levy actually collected by the qualified taxing unit for taxes first due and payable during a particular calendar year for the purpose of calculating the levy excess under IC 6-1.1-18.5-17 and IC 20-44-2.

(d) If a qualified taxpayer pays delinquent tax during the term of repayment of an outstanding loan made under this chapter, the remaining loan balance is repayable in equal installments over the remainder of the original term of repayment.

(e) Proceeds of a loan made under this chapter may be expended by a qualified taxing unit only to pay obligations of the qualified taxing unit that have been incurred under appropriations for operating expenses made by the qualified taxing unit and approved by the department of local government finance.

As added by P.L.114-2006, SEC.3. Amended by P.L.146-2008, SEC.248.
Ind. Code § 6-2.5-4-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-11
Cable television service; satellite television or radio service
Status: in_force

Sec. 11. (a) A person is a retail merchant making a retail transaction when the person furnishes cable television or radio service or satellite television or radio service that terminates in Indiana.

(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when the person provides, installs, constructs, services, or removes tangible personal property which is used in connection with the furnishing of cable television or radio service or satellite television or radio service.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-2004, SEC.6; P.L.2-2005, SEC.20.
Ind. Code § 6-1.1-28-11 — Indiana Code / Title 6 / Article 1.1 / Chapter 28 / Section 6-1.1-28-11
Field representatives and hearing examiners; powers and duties
Status: in_force

Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hearings on, assessments. The field representatives and hearing examiners shall report their findings to the board in writing at the conclusion of each review or hearing. After receipt of the written report, the board may take further evidence or hold further hearings. The final decision on each matter shall be made by the board based upon the field representative's or hearing officer's report, any additional evidence taken by the board, and any records that the board considers pertinent.

[Pre-1975 Property Tax Recodification Citation: 6-1-37-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.97.
Ind. Code § 6-8.1-18-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 18 / Section 6-8.1-18-3
Annual registration; payroll service provider
Status: in_force

Sec. 3. (a) The department shall require each payroll service provider to annually register with the department in the manner prescribed by the department.

(b) The department shall prescribe the annual registration form to be used by a registrant under subsection (a). The form must require at least the following:

(1) A list of all responsible persons of the payroll service provider that provide third party payroll services.

(2) A certification and acknowledgment by the payroll service provider that the bank account that is used by the payroll service provider for employer withholding tax deposits shall only be used for employer withholding tax liabilities and other payroll obligations of client employers that the payroll service provider is holding and is required to remit to the appropriate agency, employee of the employer, or other payee as authorized by the employer, and may not be used for any other purpose (other than using the account as a sweep account under section 4 of this chapter), including for the payment of operating expenses or personal use, and that a payroll service provider's withdrawal or use of funds in the account for any other purpose constitutes fraud.

As added by P.L.97-2021, SEC.2.
Ind. Code § 6-1.1-33.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 33.5 / Section 6-1.1-33.5-2
Electronic data base; software; data analysis; studies; reports
Status: in_force

Sec. 2. The department of local government finance shall do the following:

(1) Compile an electronic data base that includes the following:

(A) The local government data base.

(B) Information on sales of real and personal property, including nonconfidential information from sales disclosure forms filed under IC 6-1.1-5.5.

(C) Personal property assessed values and data entries on personal property return forms.

(D) Real property assessed values and data entries on real property assessment records.

(E) Information on property tax exemptions, deductions, and credits.

(F) Any other data relevant to the accurate determination of real property and personal property tax assessments.

(2) Make available to each county and township software that permits the transfer of the data described in subdivision (1) to the department of local government finance in a uniform format through a secure connection over the Internet.

(3) Analyze the data compiled under this section for the purpose of performing the functions under section 3 of this chapter.

(4) Conduct continuing studies of personal and real property tax deductions, abatements, and exemptions used throughout Indiana. The department of local government finance shall, before May 1 of each even-numbered year, report on the studies at a meeting of the budget committee and submit a report on the studies to the legislative services agency for distribution to the members of the legislative council. The report must be in an electronic format under IC 5-14-6.

As added by P.L.198-2001, SEC.82. Amended by P.L.28-2004, SEC.63; P.L.64-2004, SEC.14; P.L.236-2023, SEC.52.
Ind. Code § 6-9-3-2.5 — Indiana Code / Title 6 / Article 9 / Chapter 3 / Section 6-9-3-2.5
Open door law; public records act
Status: in_force

Sec. 2.5. Except as otherwise specifically provided by law, the board of managers is subject to IC 5-14-1.5 and IC 5-14-3.

As added by P.L.172-2011, SEC.97.
Ind. Code § 6-3.1-29-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 29 / Section 6-3.1-29-5
"Indiana coal"
Status: in_force

Sec. 5. As used in this chapter, "Indiana coal" has the meaning set forth in IC 21-47-1-4.

As added by P.L.191-2005, SEC.15. Amended by P.L.2-2007, SEC.125.
Ind. Code § 6-3.1-22-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 22 / Section 6-3.1-22-11
Credit claimed on tax return
Status: in_force

Sec. 11. To obtain a credit under this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certifications by the office required under section 9 of this chapter and all information that the department of state revenue determines is necessary for the calculation of the credit provided by this chapter.

As added by P.L.129-2001, SEC.7. Amended by P.L.166-2014, SEC.31.
Ind. Code § 6-1.1-18.5-28 — Indiana Code / Title 6 / Article 1.1 / Chapter 18.5 / Section 6-1.1-18.5-28
Sugar Creek Township Fire Protection District; maximum levies
Status: in_force

Sec. 28. (a) This section applies only to the Sugar Creek Township Fire Protection District in Vigo County.

(b) Subject to subsection (c), the executive of a district described in subsection (a) may, after approval by the fiscal body of the district, and before August 1, 2023, submit a petition to the department of local government finance requesting an increase in the district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024.

(c) Before the fiscal body of the district may approve a petition under subsection (b), the fiscal body of the district shall hold a public hearing on the petition. The fiscal body shall give notice of the public hearing under IC 5-3-1. At the public hearing, the fiscal body shall make available to the public the following:

(1) A fiscal plan describing the need for the increase to the levy and the expenditures for which the revenue generated from the increase to the levy will be used.

(2) A statement that the proposed increase will be a permanent increase to the district's maximum permissible ad valorem property tax levy.

(3) The estimated effect of the proposed increase on taxpayers.

After the fiscal body approves the petition, the district shall immediately notify the other civil taxing units and school corporations in the county that are located in a taxing district where the district is also located.

(d) If the executive of the district submits a petition under subsection (b), the department of local government finance shall increase the maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024 by not more than one hundred fifty thousand dollars ($150,000).

(e) The district's maximum permissible ad valorem property tax levy for property taxes first due and payable in 2024, as adjusted under this section, shall be used in the determination of the district's maximum permissible ad valorem property tax levy under IC 6-1.1-18.5 for property taxed first due and payable in 2025 and thereafter.

(f) This section expires June 30, 2028.

As added by P.L.174-2022, SEC.38. Amended by P.L.236-2023, SEC.33.
Ind. Code § 6-8.1-17-5 — Indiana Code / Title 6 / Article 8.1 / Chapter 17 / Section 6-8.1-17-5
Income tax preparation; restricted unless PTIN provided on the return
Status: in_force

Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the department and signs the income tax return as a paid preparer.

As added by P.L.212-2018(ss), SEC.29.
Ind. Code § 6-1.5-4-2 — Indiana Code / Title 6 / Article 1.5 / Chapter 4 / Section 6-1.5-4-2
Subpoenas; examination of witnesses; oaths
Status: in_force

Sec. 2. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:

(1) subpoena and examine witnesses;

(2) administer oaths; and

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

As added by P.L.154-2006, SEC.61.
Ind. Code § 6-1.1-30-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 30 / Section 6-1.1-30-1
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-64-2 part.]

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.
Ind. Code § 6-3.6-11-5.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 11 / Section 6-3.6-11-5.5
Lake County; rail project; additional revenue allocated for economic development
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. 5.5. (a) This section applies to Lake County for purposes of categorizations, allocations, and distributions of additional revenue that is allocated each year for economic development purposes under IC 6-3.6-6-9 and of certified shares under IC 6-3.6-6. Additional revenue that is allocated each year for economic development purposes by a civil taxing unit listed in IC 6-3.6-9-5(d) must first be used to provide funding for a rail project (as defined in IC 36-7.5-1-13.5).

(b) Before the state comptroller may make a certified distribution of additional revenue allocated for economic development purposes under IC 6-3.6-6-9, the state comptroller shall withhold the total amount determined by the department of local government finance under IC 6-3.6-9-5(d) from the certified distribution allocated to economic development. The amount withheld by the state comptroller under this section shall be paid to the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) before a certified distribution allocated to economic development is made to the county and before the county auditor may otherwise allocate or distribute tax revenue under this article.

As added by P.L.259-2019, SEC.9. Amended by P.L.9-2024, SEC.193.
Ind. Code § 6-7-2-0.1 — Indiana Code / Title 6 / Article 7 / Chapter 2 / Section 6-7-2-0.1
"Actual cost"; "actual cost list"
Status: in_force

Sec. 0.1. As used in this chapter:

(1) "actual cost" means the price paid by a remote seller for an individual taxable product; and

(2) "actual cost list" means an annual list (prepared, maintained, and certified by each remote seller) of the cost of each individual taxable product. For purposes of this subdivision, the actual cost for each individual product in a cost list shall be the average of the actual price paid by a remote seller for the individual product over the twelve (12) calendar months prior to January 1 of the year in which the sale by the remote seller occurs.

As added by P.L.137-2022, SEC.60.
Ind. Code § 6-1.1-7-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 7 / Section 6-1.1-7-1
Assessment and taxation; "mobile home" defined
Status: in_force

Sec. 1. (a) Except as provided in IC 6-1.1-10.5, mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this chapter controls with respect to the assessment and taxation of mobile homes.

(b) For purposes of this chapter, "mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)).

[Pre-1975 Property Tax Recodification Citations: 6-1-40-1; 6-1-40-2.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.23-2024, SEC.1; P.L.157-2026, SEC.37.
Ind. Code § 6-1.1-6.7-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-23
Reconstruction of drains; withdrawal assessment
Status: in_force

Sec. 23. (a) A reconstruction of an existing drain requires reestablishment of the filter strip in the same dimensions as existed prior to reconstructing the drain.

(b) Filter strips impacted by construction or reconstruction of regulated drains are not subject to withdrawal assessment under section 14 or 15 of this chapter if the landowner reestablishes the existing filter strip boundaries along the new boundaries of the ditch.

(c) Failure to reestablish the filter strip will result in withdrawal from the program.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-3.1-40.9-15 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-15
Adoption of rules
Status: in_force

Sec. 15. The department may adopt rules under IC 4-22-2 to implement this chapter.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-5.5-1-18 — Indiana Code / Title 6 / Article 5.5 / Chapter 1 / Section 6-5.5-1-18
"Unitary business"
Status: in_force

Sec. 18. (a) "Unitary business" means business activities or operations that are of mutual benefit, dependent upon, or contributory to one another, individually or as a group, in transacting the business of a financial institution. The term may be applied within a single legal entity or between multiple entities and without regard to whether each entity is a corporation, a partnership, a limited liability company, or a trust, provided that each member is either a holding company, a regulated financial corporation, a subsidiary of either, a corporation that conducts the business of a financial institution under IC 6-5.5-1-17(d)(2), or any other entity, regardless of its form, that conducts activities that would constitute the business of a financial institution under IC 6-5.5-1-17(d)(2) if the activities were conducted by a corporation. The term "unitary group" includes those entities that are engaged in a unitary business transacted wholly or partially within Indiana. However, the term does not include an entity that does not transact business in Indiana.

(b) Unity is presumed whenever there is unity of ownership, operation, and use evidenced by centralized management or executive force, centralized purchasing, advertising, accounting, or other controlled interaction among entities that are members of the unitary group, as described in subsection (a). However, the absence of these centralized activities does not necessarily evidence a nonunitary business.

(c) Unity of ownership, when a corporation is involved, does not exist unless that corporation is a member of a group of two (2) or more business entities and more than fifty percent (50%) of the voting stock of each member of the group is directly or indirectly owned by:

(1) a common owner or common owners, either corporate or noncorporate; or

(2) one (1) or more of the member corporations of the group.

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.21-1990, SEC.19; P.L.8-1993, SEC.95; P.L.129-2001, SEC.8.
Ind. Code § 6-1.1-24-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-1
Delinquency list; certification
Status: in_force

Sec. 1. (a) On or after January 1 of each calendar year in which a tax sale will be held in a county and not later than fifty-one (51) days after the first tax payment due date in that calendar year, the county treasurer shall certify to the county auditor a list of real property on which any of the following exist:

(1) Any property taxes or special assessments certified to the county auditor for collection by the county treasurer that are delinquent as determined under IC 6-1.1-37-10 and the prior year's spring installment or before delinquent property taxes, special assessments, penalties, fees, or interest due exceed twenty-five dollars ($25).

(2) Any unpaid costs are due under section 2(c) of this chapter from a prior tax sale.

(b) The county auditor shall maintain a list of all real property eligible for sale. Except as provided in section 1.2 or another provision of this chapter, the taxpayer's property shall remain on the list. The list must:

(1) describe the real property by parcel number and common address, if any;

(2) for a tract or item of real property with a single owner, indicate the name of the owner; and

(3) for a tract or item with multiple owners, indicate the name of at least one (1) of the owners.

(c) Except as otherwise provided in this chapter, the real property so listed is eligible for sale in the manner prescribed in this chapter.

(d) Not later than fifteen (15) days after the date of the county treasurer's certification under subsection (a), the county auditor shall mail by certified mail, return receipt requested, a copy of the list described in subsection (b) to each mortgagee and purchaser under an installment land contract recorded in the office of the county recorder who requests from the county auditor by certified mail a copy of the list.

[Pre-1975 Property Tax Recodification Citation: 6-1-56-1.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.63, SEC.1; P.L.60-1988, SEC.4; P.L.83-1989, SEC.1; P.L.50-1990, SEC.2; P.L.39-1994, SEC.1; P.L.88-1995, SEC.1; P.L.139-2001, SEC.1; P.L.169-2006, SEC.13; P.L.73-2010, SEC.1; P.L.113-2010, SEC.39; P.L.120-2012, SEC.3; P.L.203-2013, SEC.5; P.L.66-2014, SEC.5; P.L.166-2014, SEC.7; P.L.5-2015, SEC.14; P.L.247-2015, SEC.5; P.L.194-2015, SEC.3; P.L.251-2015, SEC.1; P.L.236-2015, SEC.1.
Ind. Code § 6-9-40-4 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-4
Taxable transactions
Status: in_force

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

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

(2) in the county in which the tax is imposed; and

(3) by a retail merchant for consideration.

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

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

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

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

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

(c) The 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.96-2008, SEC.3.
Ind. Code § 6-6-2.5-21 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-21
"Retailer"
Status: in_force

Sec. 21. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing special fuel to the end user within Indiana.

As added by P.L.277-1993(ss), SEC.44.
Ind. Code § 6-9-13-2 — Indiana Code / Title 6 / Article 9 / Chapter 13 / Section 6-9-13-2
Rate of tax; allocation and distribution
Status: in_force

Sec. 2. (a) Except as provided in subsection (b), the county admissions tax equals five percent (5%) of the price for admission to any event described in section 1 of this chapter.

(b) On or before June 30, 2005, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the county admissions tax from five percent (5%) to six percent (6%) of the price for admission to any event described in section 1 of this chapter.

(c) After January 1, 2013, and before March 1, 2013, the city-county council may, by ordinance adopted by a majority of the members elected to the city-county council, increase the county admissions tax rate by not more than four percent (4%) of the price for admission to any event described in section 1 of this chapter. If the city-county council adopts an ordinance under this subsection:

(1) the city-county council shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue; and

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

The increase in the tax imposed under this subsection continues in effect unless the increase is rescinded. However, any increase in the tax rate under this subsection may not continue in effect after December 31, 2040.

(d) The amount collected from that portion of the county admissions tax imposed under:

(1) subsection (a) and collected after December 31, 2027; and

(2) subsection (b);

shall be distributed to the capital improvement board of managers or its designee. So long as there are any current or future obligations owed by the capital improvement board of managers to the Indiana stadium and convention building authority created by IC 5-1-17 or any state agency pursuant to a lease or other agreement entered into between the capital improvement board of managers and the Indiana stadium and convention building authority or any state agency under IC 5-1-17-26, the capital improvement board of managers or its designee shall deposit the revenues received from that portion of the county admissions tax imposed under subsection (b) in a special fund, which may be used only for the payment of the obligations described in this subsection.

(e) The amount collected from an increase adopted under subsection (c) shall be deposited in the sports and convention facilities operating fund established by IC 36-7-31-16.

As added by Acts 1981, P.L.99, SEC.2. Amended by P.L.256-1997(ss), SEC.4; P.L.214-2005, SEC.33; P.L.182-2009(ss), SEC.261; P.L.205-2013, SEC.132; P.L.109-2019, SEC.7.
Ind. Code § 6-9-21-1 — Indiana Code / Title 6 / Article 9 / Chapter 21 / Section 6-9-21-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to a county having a population of more than one hundred ten thousand (110,000) and less than one hundred twelve thousand (112,000).

As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49; P.L.170-2002, SEC.46; P.L.119-2012, SEC.68; P.L.104-2022, SEC.45.
Ind. Code § 6-3.5-4-13 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-13
Surtax fund; allocation; distribution; use
Status: in_force

Sec. 13. (a) In the case of a county that does not contain a consolidated city of the first class, the county treasurer shall deposit the surtax revenues in a fund to be known as the "_________ County Surtax Fund".

(b) Before the twentieth day of each month, the county auditor shall allocate the money deposited in the county surtax fund during that month among the county and the cities and the towns in the county that are not adopting municipalities (as defined in IC 6-3.5-10-1) in which a municipal vehicle excise tax went into effect after December 31, 2026. The county auditor shall allocate the money to counties, cities, and towns under IC 8-14-2-4(c)(1) through IC 8-14-2-4(c)(3), except that for purposes of making the allocations:

(1) the population of a city or town that is an adopting municipality in which a municipal vehicle excise tax went into effect after December 31, 2026, is considered to be zero (0);

(2) the street mileage of a city or town that is an adopting municipality in which a municipal vehicle excise tax went into effect after December 31, 2026, is considered to be zero (0) miles; and

(3) the allocation to a city or town that is an adopting municipality in which a municipal vehicle excise tax went into effect after December 31, 2026, is zero dollars ($0).

(c) Before the twenty-fifth day of each month, the county treasurer shall distribute to the county and the cities and towns in the county the money deposited in the county surtax fund during that month. The county treasurer shall base the distribution on allocations made by the county auditor for that month under subsection (b).

(d) A county, city, or town may only use the surtax revenues it receives under this section:

(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction; or

(2) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.85-1983, SEC.5; P.L.146-2016, SEC.7; P.L.147-2026, SEC.4.
Ind. Code § 6-6-1.1-209 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-209
Inventory tax; imposition; computation; listed tax
Status: in_force

Sec. 209. (a) Persons having title to gasoline in storage and held for sale on the effective date of an increase in the license tax rate imposed under section 201 of this chapter are subject to an inventory tax based upon the gallonage in storage as of the close of the business day preceding the effective date of the increased license tax rate.

(b) Persons subject to the tax imposed under this section shall:

(1) take an inventory to determine the gallonage in storage for purposes of determining the inventory tax;

(2) report that gallonage on forms provided by the administrator; and

(3) pay the tax due within thirty (30) days of the prescribed inventory date.

(c) The amount of the inventory tax is equal to the inventory tax rate times the gallonage in storage as determined under subsection (a). The inventory tax rate is equal to the difference of the increased license tax rate minus the previous license tax rate.

(d) The inventory tax shall be considered a listed tax for the purposes of IC 6-8.1.

As added by P.L.59-1985, SEC.10.
Ind. Code § 6-3.6-9-4 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-4
Distribution of revenue to a county; amount
Status: in_force

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

Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget agency determines has been:

(1) attributed to that county for a taxable year ending in a calendar year preceding the calendar year in which the determination is made; and

(2) reported on an annual return or amended return filed by or for a county taxpayer and processed by the department in the state fiscal year ending before July 1, or for a federal income tax deadline set after July 1, a date set by the department for a period of not more than sixty (60) days beyond the federal deadline, of the calendar year in which the determination is made.

As added by P.L.243-2015, SEC.10. Amended by P.L.165-2021, SEC.94; P.L.137-2022, SEC.54.
Ind. Code § 6-4.1-12-0.5 — Indiana Code / Title 6 / Article 4.1 / Chapter 12 / Section 6-4.1-12-0.5
Inheritance tax not imposed on a transfer of property resulting from the death of an individual who dies after December 31, 2012
Status: in_force

Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests.

(b) Sections 1 through 12 of this chapter do 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.15. Amended by P.L.205-2013, SEC.123.
Ind. Code § 6-3.1-17.1-12 — Indiana Code / Title 6 / Article 3.1 / Chapter 17.1 / Section 6-3.1-17.1-12
Annual aggregate credit limit
Status: in_force

Sec. 12. For each state fiscal year beginning after June 30, 2023, and ending before July 1, 2030, the aggregate amount of state tax credits allowed under this chapter may not exceed ten million dollars ($10,000,000).

As added by P.L.236-2023, SEC.67.
Ind. Code § 6-9-39-8 — Indiana Code / Title 6 / Article 9 / Chapter 39 / Section 6-9-39-8
Distribution of tax revenues to the state; appropriation to Purdue University School of Veterinary Science and Medicine
Status: in_force

Sec. 8. (a) A special canine research and education account within the state general fund shall be established. Any payments issued to the state under section 7(b) of this chapter shall be deposited in the canine research and education account in the state general fund.

(b) Any income earned on money held in the canine research and education account established under subsection (a) becomes a part of that account.

(c) Any revenue remaining in the canine research and education account established under subsection (a) at the end of a fiscal year does not revert to the state general fund.

(d) There is annually appropriated to the Purdue University School of Veterinary Science and Medicine from the canine research and education account established under subsection (a) an amount equal to the sum of money deposited in the canine research and education account during the state fiscal year for its use in conducting canine disease research and education.

(e) On or about August 1 of each year, if there is a positive amount in the canine research and education account established under subsection (a), the state comptroller shall issue a warrant to the Purdue University School of Veterinary Science and Medicine for an amount equal to the amount of money accumulated in the canine research and education account.

As added by P.L.162-2006, SEC.36. Amended by P.L.9-2024, SEC.250.
Ind. Code § 6-4.1-5-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-1
Tax rates; transfers to Classes A, B, and C transferees
Status: reserved

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of:

(1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxable transfer or transfers; minus

(2) the total amount of exemptions and deductions provided under sections 9.1 through 15 of IC 6-4.1-3 (before its repeal) with respect to the property interests so transferred.

(b) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class A transferee is prescribed in the following table:

NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED

INHERITANCE TAX

$25,000 or less

1% of net taxable value

over $25,000 but not

over $50,000

$250, plus 2% of net

taxable value over $25,000

over $50,000 but not

over $200,000

$750, plus 3% of net

taxable value over $50,000

over $200,000 but not

over $300,000

$5,250, plus 4% of net

taxable value over $200,000

over $300,000 but not

over $500,000

$9,250, plus 5% of net

taxable value over $300,000

over $500,000 but not

over $700,000

$19,250, plus 6% of net taxable value over $500,000

over $700,000 but not

over $1,000,000

$31,250, plus 7% of net taxable value over $700,000

over $1,000,000 but not

over $1,500,000

$52,250, plus 8% of net taxable value over $1,000,000

over $1,500,000

$92,250, plus 10% of net taxable value over $1,500,000

(c) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class B transferee is prescribed in the following table:

NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED

INHERITANCE TAX

$100,000 or less

7% of net taxable value

over $100,000 but not

over $500,000

$7,000, plus 10% of net

taxable value over $100,000

over $500,000 but not

over $1,000,000

$47,000, plus 12% of net taxable value over $500,000

over $1,000,000

$107,000, plus 15% of net taxable value over $1,000,000

(d) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class C transferee is prescribed in the following table:

NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED

INHERITANCE TAX

$100,000 or less

10% of net taxable value

over $100,000 but not

over $1,000,000

$10,000, plus 15% of net taxable value over $100,000

over $1,000,000

$145,000, plus 20% of net taxable value over $1,000,000

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.7; Acts 1979, P.L.75, SEC.10; Acts 1980, P.L.57, SEC.12; P.L.87-1983, SEC.5; P.L.86-2018, SEC.78.
Ind. Code § 6-3.1-40.9-11 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-11
Application for approval as an affordable housing organization
Status: in_force

Sec. 11. An affordable housing organization must apply to the corporation for approval as an affordable housing organization for purposes of this chapter. The corporation shall approve each applicant that is an affordable housing organization and provide a list of each approved affordable housing organization annually to the department before July 1 of each year.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-6-1.1-203 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-203
Time considered received; imported gasoline; storage
Status: in_force

Sec. 203. Gasoline is received by the owner at the time it is unloaded in this state if it is imported into this state and placed in storage at a place other than a refinery or terminal.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.8.
Ind. Code § 6-1.1-23.9-0.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.9 / Section 6-1.1-23.9-0.5
Applicability
Status: in_force

Sec. 0.5. Except as otherwise provided, the definitions in this chapter apply throughout this chapter, IC 6-1.1-24, IC 6-1.1-24.5, and IC 6-1.1-25.

As added by P.L.99-2018, SEC.1. Amended by P.L.187-2018, SEC.1.
Ind. Code § 6-9-40-2 — Indiana Code / Title 6 / Article 9 / Chapter 40 / Section 6-9-40-2
Definitions
Status: in_force

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

As added by P.L.96-2008, SEC.3.
Ind. Code § 6-9-15-3 — Indiana Code / Title 6 / Article 9 / Chapter 15 / Section 6-9-15-3
Meetings; organization; rules and regulations; quorum; vote necessary
Status: in_force

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

As added by Acts 1981, P.L.101, SEC.1.
Ind. Code § 6-1.1-11-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 11 / Section 6-1.1-11-8
Review of approved application by department of local government finance; department action and rules
Status: in_force

Sec. 8. (a) On or before:

(1) August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and

(2) July 1 of each year, for an assessment date in a year that begins after December 31, 2015;

the county auditor of each county shall forward to the department of local government finance the duplicate copies of all approved exemption applications.

(b) The department of local government finance may review the approved applications forwarded under subsection (a). The department of local government finance may deny an exemption if the department determines that the property is not tax exempt under the laws of this state. However, before denying an exemption, the department of local government finance must give notice to the applicant, and the department must hold a hearing on the exemption application.

(c) The department shall adopt rules under IC 4-22-2 with respect to exempt real property to:

(1) provide just valuations; and

(2) ensure that assessments are:

(A) made; and

(B) recorded;

in accordance with law.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.105; P.L.264-2003, SEC.10; P.L.28-2004, SEC.62; P.L.137-2012, SEC.14; P.L.111-2014, SEC.23.
Ind. Code § 6-1.1-10.5-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 10.5 / Section 6-1.1-10.5-2
"County fiscal body"
Status: in_force

Sec. 2. As used in this chapter, "county fiscal body" means the:

(1) county council, for a county not having a consolidated city; or

(2) city-county council, for a county having a consolidated city.

As added by P.L.23-2024, SEC.4.
Ind. Code § 6-2.5-3-7.5 — Indiana Code / Title 6 / Article 2.5 / Chapter 3 / Section 6-2.5-3-7.5
Property used or consumed in providing public transportation; retail merchant entitled under certain circumstances to presume use for exempt purpose or that purchaser will determine taxability; retail merchant not liable for failure to collect tax under certain circumstances
Status: in_force

Sec. 7.5. (a) This section applies to a retail merchant if:

(1) the retail merchant obtains the information described in section 7(c)(1) through 7(c)(3) of this chapter from a person purchasing tangible personal property for use or consumption in providing public transportation under IC 6-2.5-5-27; and

(2) the person purchasing the tangible personal property provides to the retail merchant the signed affirmation required under section 7(c) of this chapter.

(b) Except as provided in subsection (c), the following apply to a retail merchant that meets the requirements of subsection (a):

(1) Based on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter, the retail merchant is entitled to assume that the person purchasing the tangible personal property:

(A) will use the tangible personal property for an exempt purpose; or

(B) will make the determination regarding whether use tax is due on the storage, use, or consumption of the tangible personal property, and will pay any use tax that is due on the storage, use, or consumption of the tangible personal property.

(2) The retail merchant is not liable for a failure to collect any use tax that may be due on the storage, use, or consumption of the tangible personal property.

(c) Subsection (b) does not apply to a retail merchant if the retail merchant's reliance on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter was unreasonable. The department has the burden of proving that the retail merchant's reliance on the information described in section 7(c)(1) through 7(c)(3) of this chapter and the signed affirmation required under section 7(c) of this chapter was unreasonable.

As added by P.L.204-2016, SEC.14.
Ind. Code § 6-9-2-5 — Indiana Code / Title 6 / Article 9 / Chapter 2 / Section 6-9-2-5
Violations
Status: in_force

Sec. 5. (a) A member of the convention and visitor bureau created under section 3 of this chapter who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that 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 that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by Acts 1982, P.L.67, SEC.5. Amended by P.L.96-1983, SEC.4; P.L.158-2013, SEC.106.
Ind. Code § 6-9-79-11 — Indiana Code / Title 6 / Article 9 / Chapter 79 / Section 6-9-79-11
Termination and expiration
Status: in_force

Sec. 11. (a) If the city imposes the tax authorized by this chapter, the tax terminates on January 1, 2049.

(b) This chapter expires January 1, 2049.

As added by P.L.162-2026, SEC.17.
Ind. Code § 6-3.1-7-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 7 / Section 6-3.1-7-5
Claiming of credit on annual state tax return
Status: in_force

Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary for the calculation of the credit provided by this chapter and for the determination of whether a loan is a qualified loan.

As added by P.L.51-1984, SEC.1.
Ind. Code § 6-9-66-2 — Indiana Code / Title 6 / Article 9 / Chapter 66 / Section 6-9-66-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.115.
Ind. Code § 6-1.1-1-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 1 / Section 6-1.1-1-1
Applicability
Status: in_force

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise.

[1975 Property Tax Recodification Citation: New.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-8-14-8 — Indiana Code / Title 6 / Article 8 / Chapter 14 / Section 6-8-14-8
Deposit of admissions fees into state general fund
Status: in_force

Sec. 8. The department of state revenue shall deposit the fees remitted under this chapter in the state general fund.

As added by P.L.233-2013, SEC.9.
Ind. Code § 6-1.1-12.1-5.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 12.1 / Section 6-1.1-12.1-5.7
Repealed
Status: repealed

As added by P.L.198-2001, SEC.40. Repealed by P.L.56-1988, SEC.16 and P.L.1-2002, SEC.171.
Ind. Code § 6-1.1-17-13 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-13
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.153; P.L.178-2002, SEC.25; P.L.1-2003, SEC.24; P.L.228-2005, SEC.20; P.L.182-2009(ss), SEC.120. Repealed by P.L.257-2019, SEC.44.
Ind. Code § 6-2.5-9-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 9 / Section 6-2.5-9-12
Circumstances in which there is a rebuttable presumption of evasion of state gross retail and use tax on purchases of certain property; investigation; evidence to rebut presumption; deposit of penalties
Status: in_force

Sec. 12. (a) The following apply:

(1) There is a rebuttable presumption that the exemption under IC 6-2.5-5-39 does not apply if the purchaser of the recreational vehicle or cargo trailer (as defined in IC 6-2.5-5-39) is a limited liability company, partnership, corporation, or other closely held business organized in another state and a member, partner, or officer of the limited liability company, partnership, corporation, or other closely held business is a resident of Indiana or a nonreciprocal state (as defined in IC 6-2.5-2-5(b)).

(2) There is a rebuttable presumption when a motor vehicle (as defined in IC 9-13-2-105(b)), cargo trailer (as defined in IC 6-2.5-5-39), aircraft, or watercraft (as defined in IC 9-13-2-198.5) is either:

(A) both:

(i) purchased by a limited liability company, partnership, corporation, or other closely held business organized in another state in which at least one member, partner, or officer is a resident of Indiana; and

(ii) titled and registered in the state in which the limited liability company, partnership, corporation, or other closely held business is organized, and that state does not have a gross retail tax or equivalent tax; or

(B) purchased by an Indiana resident and:

(i) transferred to a limited liability company, partnership, corporation, or other closely held business organized in another state and in which the resident is a member, partner, or officer; and

(ii) titled and registered in the state in which the limited liability company, partnership, corporation, or other closely held business is organized, and that state does not have a gross retail tax or equivalent tax;

that the purpose of such registration and titling was to evade paying Indiana gross retail or use tax in violation of this article.

(b) The department may make any reasonable investigation necessary to enforce subsection (a), including entering into an agreement with another state agency or an agency from another state and contracting with third party data service providers.

(c) If an investigation under subsection (b) indicates that an Indiana resident violated subsection (a), the department:

(1) shall provide notice under IC 6-8.1-5-1 or IC 6-8.1-5-3 for the Indiana resident to pay any Indiana gross retail or use tax due, as calculated on the date of purchase of the vehicle, aircraft, cargo trailer, or watercraft and based on the best information available; and

(2) after June 30, 2026, may impose a penalty on the Indiana resident of five hundred dollars ($500), which is in addition to any penalty assessed pursuant to IC 6-8.1-10-2.1 or IC 6-8.1-10-4.

(d) A presumption under subsection (a) may be rebutted by other evidence, such as evidence that:

(1) the vehicle, aircraft, cargo trailer, or watercraft is insured for primary use at an address outside of Indiana;

(2) the vehicle, aircraft, cargo trailer, or watercraft will be permanently stored or garaged at a physical address outside Indiana; or

(3) the Indiana resident owns a secondary residence in the state in which the vehicle, aircraft, cargo trailer, or watercraft is titled or registered.

(e) Upon making a record of the department's actions, and upon reasonable cause shown by the Indiana resident, the department may waive, reduce, or compromise any penalty imposed under subsection (c).

(f) The department shall deposit money from a penalty under subsection (c) in accordance with IC 6-2.5-10-1.

As added by P.L.128-2026, SEC.4.
Ind. Code § 6-1.1-24-4.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-4.7
Judgment and order for sale; procedure
Status: in_force

Sec. 4.7. (a) No later than fifteen (15) days before the advertised date of the tax sale, the court shall examine the list of tracts and real property as provided under section 4.6 of this chapter. No later than three (3) days before the advertised date of the tax sale, the court shall enter judgment for those taxes, special assessments, penalties, and costs that appear to be due. This judgment is considered as a judgment against each tract or item of real property for each kind of tax, special assessment, penalty, or cost included in it. The affidavit provided under section 4.6 of this chapter is prima facie evidence of delinquency for purposes of proceedings under this section. The court shall also direct the clerk to prepare and enter an order for the sale of those tracts and real property against which judgment is entered, except as provided in subsection (j).

(b) If written objections are timely filed, the court shall conduct a hearing on the written objections not later than seven (7) days before the advertised date of the tax sale. At the hearing, the court shall hear any defense offered by any person interested in any of the tracts or items of real property to the entry of judgment against them, hear and determine the matter in a summary manner, without pleadings, and enter its judgment. The court shall enter a judgment under this subsection not later than three (3) days before the advertised date of the tax sale. The objection must be in writing, and no person may offer any defense unless the writing specifying the objection is accompanied by an original or a duplicate tax receipt or other supporting documentation. At least seven (7) days before the date set for the hearing, notice of the date, time, and place of the hearing shall be provided by the court to the following:

(1) Any person filing a defense to the application for judgment and order of sale.

(2) Any person with a substantial property interest of record in a property certified not suitable for tax sale under IC 6-1.1-24-1.7.

(c) If judgment is entered in favor of the respondent under these proceedings or if judgment is not entered for any particular tract, part of a tract, or items of real property because of an unresolved objection made under subsection (b), the court shall remove those tracts, parts of tracts, or items of real property from the list of tracts and real property provided under section 4.6 of this chapter.

(d) A judgment and order for sale shall contain the final listing of affected properties and the name of at least one (1) of the owners of each tract or item of real property, and shall substantially follow this form:

"Whereas, notice has been given of the intended application for a judgment against these tracts and real property, and no sufficient defense has been made or cause has been shown why judgment should not be entered against these tracts for taxes, and real property special assessments, penalties, and costs due and unpaid on them, therefore it is considered by the court that judgment is hereby entered against the below listed tracts and real property in favor of the state of Indiana for the amount of taxes, special assessments, penalties, and costs due severally on them; and it is ordered by the court that the several tracts or items of real property be sold as the law directs. Payments for taxes, special assessments, penalties, and costs made after this judgment but before the sale shall reduce the judgment accordingly.".

(e) The order of the court constitutes the list of tracts and real property that shall be offered for sale under section 5 of this chapter.

(f) The court that enters judgment under this section shall retain exclusive continuing supervisory jurisdiction over all matters and claims relating to the tax sale.

(g) No error or informality in the proceedings of any of the officers connected with the assessment, levying, or collection of the taxes that does not affect the substantial justice of the tax itself shall invalidate or in any manner affect the tax or the assessment, levying, or collection of the tax.

(h) Any irregularity, informality, omission, or defective act of one (1) or more officers connected with the assessment or levying of the taxes may be, in the discretion of the court, corrected, supplied, and made to conform to law by the court, or by the officer (in the presence of the court).

(i) At the hearing required by subsection (b), the court shall hear and determine whether properties certified by the county executive under section 1.7 of this chapter are not suitable for tax sale. The court shall determine a property to be not suitable for tax sale if the property:

(1) contains hazardous waste or another environmental hazard; or

(2) has unsafe building conditions;

for which the cost of abatement or remediation will exceed the fair market value of the property.

(j) The judgment and order described in subsection (d) must also identify any properties that the court has determined to not be suitable for tax sale. Judgment shall be entered against these properties as provided in this section, but an order for the sale of these properties may not be entered. As to these properties, the judgment and order shall state in substantially the following form:

"Whereas, this court having entered judgment against these tracts and real property, and the court having found that these properties are not suitable for tax sale, it is ordered that, notwithstanding the aforementioned judgment and order, the following tracts shall not be offered for sale under IC 6-1.1-24-5, but may be disposed of by the county executive as provided in IC 6-1.1-24-4.7(k).".

(k) The county executive has the same rights in a property determined by the court to be not suitable for tax sale as the county executive has in a property that is offered for sale at a tax sale but for which an amount greater than or equal to the minimum sale price is not received, and may dispose of the property as provided in this chapter. If the property is disposed of by the county executive any time within three (3) years after the conclusion of the tax sale at which the property would have been offered for sale but for the determination in subsection (i), the proceeds of the disposition shall be applied in accordance with IC 6-1.1-25-9(a).

As added by P.L.83-1989, SEC.10. Amended by P.L.50-1990, SEC.8; P.L.39-1994, SEC.8; P.L.169-2006, SEC.20; P.L.247-2015, SEC.15; P.L.251-2015, SEC.6.
Ind. Code § 6-9-45.5-1 — Indiana Code / Title 6 / Article 9 / Chapter 45.5 / Section 6-9-45.5-1
"Beverage"
Status: in_force

Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage.

As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-61-2 — Indiana Code / Title 6 / Article 9 / Chapter 61 / Section 6-9-61-2
Application of definitions
Status: in_force

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

As added by P.L.230-2025, SEC.110.
Ind. Code § 6-3.6-3-9 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-9-b
Repealed
Status: repealed

Revisor's Note: The effective date of this section, as repealed by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 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.154-2020, SEC.33; P.L.159-2021, SEC.24. Repealed by P.L.68-2025, SEC.110.
Ind. Code § 6-2.5-4-12 — Indiana Code / Title 6 / Article 2.5 / Chapter 4 / Section 6-2.5-4-12
Auction sales; exceptions
Status: in_force

Sec. 12. (a) A person is a retail merchant making a retail transaction when he sells tangible personal property at auction.

(b) Notwithstanding subsection (a), a person is not a retail merchant making a retail transaction when:

(1) he makes isolated or occasional sales of tangible personal property at auction;

(2) the sales occur on the premises of the owner of the tangible personal property; and

(3) the owner of the tangible personal property did not originally acquire that property for resale.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-3.1-24-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 24 / Section 6-3.1-24-5
"Taxpayer" defined
Status: in_force

Sec. 5. As used in this chapter, "taxpayer" means an individual or entity, including a pass through entity, that has any state tax liability.

As added by P.L.192-2002(ss), SEC.119. Amended by P.L.214-2003, SEC.1.
Ind. Code § 6-6-4.1-18 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-18
Violations; penalties
Status: in_force

Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of:

(1) obtaining;

(2) attempting to obtain; or

(3) assisting any other person to obtain or attempt to obtain;

a credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction.

(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.

As added by Acts 1982, P.L.59, SEC.1.
Ind. Code § 6-4.1-8-4.6 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-4.6
Checking account; notice of transfer of funds to person other than surviving spouse
Status: reserved

Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse.

As added by P.L.26-1985, SEC.11. Amended by P.L.79-2017, SEC.37.
Ind. Code § 6-3.5-11-1 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-1
Definitions
Status: in_force

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

(1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax.

(2) "Branch office" means a branch office of the bureau of motor vehicles.

(3) "Bus" has the meaning set forth in IC 9-13-2-17.

(4) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).

(5) "Department" refers to the department of state revenue.

(6) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).

(7) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).

(8) "Political subdivision" has the meaning set forth in IC 34-6-2.1-155.

(9) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

(10) "School bus" has the meaning set forth in IC 9-13-2-161(a).

(11) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).

(12) "State agency" has the meaning set forth in IC 34-6-2.1-194.

(13) "Tractor" has the meaning set forth in IC 9-13-2-180.

(14) "Trailer" has the meaning set forth in IC 9-13-2-184(a).

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

(16) "Truck" has the meaning set forth in IC 9-13-2-188(a).

(17) "Wheel tax" means the tax imposed under this chapter.

As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017, SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75; P.L.186-2025, SEC.69.
Ind. Code § 6-1.1-42-19 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-19
Resolution adopting deduction
Status: in_force

Sec. 19. After the submission of a statement of benefits under section 18 of this chapter, the designating body may adopt a resolution to approve a deduction.

As added by P.L.59-1997, SEC.1. Amended by P.L.2-1998, SEC.25.
Ind. Code § 6-3.6-5-5 — Indiana Code / Title 6 / Article 3.6 / Chapter 5 / Section 6-3.6-5-5
Assistance in calculating credit percentage; department of local government finance
Status: in_force

Sec. 5. The department of local government finance shall assist adopting bodies and county auditors in calculating credit percentages and amounts under this article.

As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.46; P.L.201-2023, SEC.105.
Ind. Code § 6-6-2.5-8.5 — Indiana Code / Title 6 / Article 6 / Chapter 2.5 / Section 6-6-2.5-8.5
"Dyed fuel user"
Status: in_force

Sec. 8.5. As used in this chapter, "dyed fuel user" means a person that qualifies for the federal diesel fuel tax exemption under Section 4082 of the Internal Revenue Code to operate motor vehicles on the highways with dyed fuel in the fuel supply tank.

As added by P.L.61-1996, SEC.1.
Ind. Code § 6-3-4.5-12 — Indiana Code / Title 6 / Article 3 / Chapter 4.5 / Section 6-3-4.5-12
Irrevocable election; no deduction or credit; other state or local tax jurisdictions
Status: in_force

Sec. 12. (a) The election made pursuant to section 9(c) of this chapter is irrevocable unless the department, in its discretion, determines otherwise.

(b) If properly reported and paid by the audited partnership or tiered partner, the amount determined under section 9(c)(2) of this chapter or similarly under an optional election under section 11 of this chapter, will be treated as paid in lieu of taxes owed by its direct and indirect partners, to the extent applicable, on the same final federal adjustments. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this state. However, nothing in this subsection shall preclude a direct partner from claiming a credit for any amounts paid by the audited partnership or tiered partner on the direct partner's behalf to another state or local tax jurisdiction in accordance with provisions in IC 6-3-3-3 and IC 6-3.6-8-6.

(c) If the department determines that a partnership made an election under section 9(c) of this chapter that was improper with regard to one (1) or more partners or adjustments, the department may treat the election as invalid with regard to the partners or adjustments and treat any tax applicable to such partners as tax withheld by the partnership on any affected partner's behalf.

As added by P.L.159-2021, SEC.18.
Ind. Code § 6-8.1-8-8 — Indiana Code / Title 6 / Article 8.1 / Chapter 8 / Section 6-8.1-8-8
Uncollected tax warrants; action by department
Status: in_force

Sec. 8. After a tax warrant becomes a judgment under section 2 of this chapter, a tax warrant is returned uncollected to the department under section 3 of this chapter, or the taxpayer does not pay the amount demanded under section 2(b) of this chapter and the taxpayer has taken an action under section 2(n) of this chapter to foreclose the lien, the department may take any of the following actions without judicial proceedings.

(1) The department may levy upon the property of the taxpayer that is held by a financial institution by sending a claim to the financial institution. Upon receipt of a claim under this subdivision, the financial institution shall surrender to the department the taxpayer's property. If the taxpayer's property exceeds the amount owed to the state by the taxpayer, the financial institution shall surrender the taxpayer's property in an amount equal to the amount owed. After receiving the department's notice of levy, the financial institution is required to place a sixty (60) day hold on or restriction on the withdrawal of funds the taxpayer has on deposit or subsequently deposits, in an amount not to exceed the amount owed.

(2) The department may garnish the accrued earnings and wages of a taxpayer by sending a notice to the taxpayer's employer. Upon receipt of a notice under this subdivision, an employer shall garnish the accrued earnings and wages of the taxpayer in an amount equal to the full amount that is subject to garnishment under IC 37-2-6. The amount garnished shall be remitted to the department. The employer is entitled to a fee in an amount equal to the fee allowed under IC 37-2-6-4(e). However, the fee shall be borne entirely by the taxpayer.

(3) The department may levy upon and sell property and may:

(A) take immediate possession of the property and store it in a secure place; or

(B) leave the property in the custody of the taxpayer;

until the day of the sale. The department shall provide notice of the sale in one (1) newspaper, as provided in IC 5-3-1-2. If the property is left in the custody of the taxpayer, the department may require the taxpayer to provide a joint and several delivery bond, in an amount and with a surety acceptable to the department. At any time before the sale, any owner or part owner of the property may redeem the property from the judgment by paying the department the amount of the judgment. The proceeds of the sale shall be applied first to the collection expenses and second to the payment of the delinquent taxes and penalties. Any balance remaining shall be paid to the taxpayer.

As added by P.L.23-1986, SEC.14. Amended by P.L.53-1987, SEC.2; P.L.3-1990, SEC.26; P.L.71-1993, SEC.24; P.L.129-2001, SEC.26; P.L.213-2007, SEC.4; P.L.226-2007, SEC.1; P.L.99-2011, SEC.3; P.L.115-2026, SEC.12.
Ind. Code § 6-3.1-45-6 — Indiana Code / Title 6 / Article 3.1 / Chapter 45 / Section 6-3.1-45-6
"Taxpayer"
Status: in_force

Sec. 6. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that makes a qualified investment.

As added by P.L.217-2025, SEC.1.
Ind. Code § 6-3.1-38.3-2 — Indiana Code / Title 6 / Article 3.1 / Chapter 38.3 / Section 6-3.1-38.3-2
"State tax liability"
Status: in_force

Sec. 2. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under:

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

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

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

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

As added by P.L.236-2023, SEC.68.
Ind. Code § 6-3.1-30-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-4
"Qualifying project"
Status: in_force

Sec. 4. As used in this chapter, "qualifying project" means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana.

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-2.5-5-11 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-11
Gas utilities; production or storage plants and expenses
Status: in_force

Sec. 11. Transactions involving tangible personal property are exempt from the state gross retail tax, if:

(1) the property is classified as production plant, storage plant, production expenses, or underground storage expenses according to the uniform system of accounts, which was adopted and prescribed for the utility by the Indiana utility regulatory commission; and

(2) the person acquiring the property is a public utility that furnishes or sells natural or artificial gas in a retail transaction described in IC 6-2.5-4-5.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.23-1988, SEC.9; P.L.71-1993, SEC.7.
Ind. Code § 6-1.1-31-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 31 / Section 6-1.1-31-4
Copies of promulgations
Status: in_force

Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property tax form, property tax return, notice form, bulletin, directive, or any other paper, the department shall:

(1) send copies of it to the local taxing officials;

(2) send a copy of it to the executive director of the legislative services agency in an electronic format under IC 5-14-6, if it is not published in the Indiana Register under IC 4-22; and

(3) maintain copies of it for general distribution.

[Pre-1975 Property Tax Recodification Citation: 6-1-33-8 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.220; P.L.146-2008, SEC.270.
Ind. Code § 6-4.1-5-3 — Indiana Code / Title 6 / Article 4.1 / Chapter 5 / Section 6-4.1-5-3
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.1; P.L.190-2016, SEC.6. Repealed by P.L.79-2017, SEC.21.
Ind. Code § 6-3.5-11-14 — Indiana Code / Title 6 / Article 3.5 / Chapter 11 / Section 6-3.5-11-14
Wheel tax fund; use
Status: in_force

Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the "municipal wheel tax fund".

(b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only:

(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;

(2) as a contribution to an authority established under IC 36-7-23; or

(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.

As added by P.L.146-2016, SEC.12.
Ind. Code § 6-1.1-3-22.5 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-22.5
Personal property tax; depreciable property; year of acquisition
Status: in_force

Sec. 22.5. (a) Except as provided in subsection (b), when a taxpayer acquires depreciable tangible personal property, the year of acquisition for the depreciable tangible personal property is the fiscal year determined as follows:

(1) The applicable fiscal year beginning January 2 and ending January 1, for depreciable tangible personal property acquired after January 1, 2016.

(2) The fiscal year beginning March 2, 2015, and ending January 1, 2016, for depreciable tangible personal property acquired after March 1, 2015, and before January 2, 2016.

(3) The applicable fiscal year beginning March 2 and ending March 1, for depreciable tangible personal property acquired before March 2, 2015.

(b) If a taxpayer has a financial year that ends on December 31 or January 31, the taxpayer may elect to use the same year as that used for federal income tax purposes to determine the year of acquisition of depreciable tangible personal property for Indiana property tax reporting purposes. Otherwise, a taxpayer is not eligible to elect to use a federal tax year to compute the year of acquisition for Indiana property tax reporting purposes and must use the applicable fiscal year specified in subsection (a).

(c) If a taxpayer makes a federal tax year election under subsection (b), an acquisition of depreciable tangible personal property after the close of the taxpayer's federal taxable year and on or before the immediately following assessment date must be included in a separate category on the taxpayer's return and clearly designated.

As added by P.L.245-2015, SEC.2.
Ind. Code § 6-1.1-8-23 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-23
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-44-15 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.2; P.L.3-1989, SEC.31; P.L.6-1997, SEC.30; P.L.90-2002, SEC.74; P.L.146-2008, SEC.97. Repealed by P.L.182-2009(ss), SEC.460.
Ind. Code § 6-3.1-19-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-3
Entitlement to credit; amount; assignment
Status: in_force

Sec. 3. (a) Except as provided in section 5 of this chapter and subject to IC 5-28-6-9, a taxpayer is entitled to a credit against the taxpayer's state and local tax liability for a taxable year if the taxpayer makes a qualified investment in that year.

(b) The amount of the credit to which a taxpayer is entitled is the qualified investment made by the taxpayer during the taxable year multiplied by twenty-five percent (25%).

(c) A taxpayer may assign any part of the credit to which the taxpayer is entitled under this chapter to a lessee of property redeveloped or rehabilitated under section 2 of this chapter. A credit that is assigned under this subsection remains subject to this chapter.

(d) An assignment under subsection (c) must be in writing and both the taxpayer and the lessee must report the assignment on their state tax return for the year in which the assignment is made, in the manner prescribed by the department. The taxpayer may not receive value in connection with the assignment under subsection (c) that exceeds the value of the part of the credit assigned.

(e) If a pass through entity is entitled to a credit under this chapter but does not have state and local tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to:

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

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

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

(f) A taxpayer that is otherwise entitled to a credit under this chapter for a taxable year may claim the credit regardless of whether any income tax incremental amount or gross retail incremental amount has been:

(1) deposited in the incremental tax financing fund established for the community revitalization enhancement district; or

(2) allocated to the district.

As added by P.L.125-1998, SEC.3. Amended by P.L.224-2003, SEC.196; P.L.81-2004, SEC.29 and P.L.90-2004, SEC.1; P.L.113-2010, SEC.59; P.L.172-2011, SEC.64; P.L.213-2025, SEC.76.
Ind. Code § 6-9-78.1-1 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-1
Application
Status: in_force

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-3-3-4 — Indiana Code / Title 6 / Article 3 / Chapter 3 / Section 6-3-3-4
Repealed
Status: repealed

Formerly: Acts 1963(ss), c.32, s.304; Acts 1965, c.279, s.1; Acts 1967, c.355, s.1. Repealed by Acts 1977, P.L.78, SEC.6.
Ind. Code § 6-1.1-37-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 37 / Section 6-1.1-37-12
Interest or penalties credited or charged to appropriate taxing units
Status: in_force

Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-8.]

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-6-4.1-13 — Indiana Code / Title 6 / Article 6 / Chapter 4.1 / Section 6-6-4.1-13
Special trip permits; repair and maintenance permits
Status: in_force

Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under this chapter that would otherwise result from the operation of a particular commercial motor vehicle, obtain from the department a trip permit authorizing the carrier to operate the commercial motor vehicle for a period of five (5) consecutive days. The department shall specify the beginning and ending days on the face of the permit. The fee for a trip permit for each commercial motor vehicle is fifty dollars ($50). The report otherwise required under section 10 of this chapter is not required with respect to a vehicle for which a trip permit has been issued under this subsection.

(b) The department may issue a temporary written authorization if unforeseen or uncertain circumstances require operations by a carrier of a commercial motor vehicle for which neither a trip permit described in subsection (a) nor an annual permit described in section 12 of this chapter has been obtained. A temporary authorization may be issued only if the department finds that undue hardship would result if operation under a temporary authorization were prohibited. A carrier who receives a temporary authorization shall:

(1) pay the trip permit fee at the time the temporary authorization is issued; or

(2) subsequently apply for and obtain an annual permit.

(c) A carrier may obtain an International Fuel Tax Agreement (IFTA) repair and maintenance permit to:

(1) travel from another state into Indiana to repair or maintain any of the carrier's motor vehicles, semitrailers (as defined in IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and

(2) return to the same state after the repair or maintenance is completed.

The permit allows the travel described in this section. In addition to any other fee established in this chapter, and instead of paying the quarterly motor fuel tax imposed under this chapter, a carrier may pay an annual IFTA repair and maintenance fee of forty dollars ($40) and receive an IFTA annual repair and maintenance permit. The IFTA annual repair and maintenance permit and fee applies to all of the motor vehicles operated by a carrier. The IFTA annual repair and maintenance permit is not transferable to another carrier. A carrier may not carry cargo or passengers under the IFTA annual repair and maintenance permit. All fees collected under this subsection shall be deposited in the motor carrier regulation fund (IC 8-2.1-23). The report otherwise required under section 10 of this chapter is not required with respect to a motor vehicle that is operated under an IFTA annual repair and maintenance permit.

(d) A carrier may obtain an International Registration Plan (IRP) repair and maintenance permit to:

(1) travel from another state into Indiana to repair or maintain any of the carrier's motor vehicles, semitrailers (as defined in IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and

(2) return to the same state after the repair or maintenance is completed.

The permit allows the travel described in this section. In addition to any other fee established in this chapter, and instead of paying apportioned or temporary IRP fees under IC 9-18.1, a carrier may pay an annual IRP repair and maintenance fee of forty dollars ($40) and receive an IRP annual repair and maintenance permit. The IRP annual repair and maintenance permit and fee apply to all of the motor vehicles operated by a carrier. The IRP annual repair and maintenance permit is not transferable to another carrier. A carrier may not carry cargo or passengers under the IRP annual repair and maintenance permit. All fees collected under this subsection shall be deposited in the motor carrier regulation fund (IC 8-2.1-23).

(e) A person may obtain a repair and maintenance permit to:

(1) move an unregistered off-road vehicle from a quarry or mine to a maintenance or repair facility; and

(2) return the unregistered off-road vehicle to its place of origin.

The fee for the permit is forty dollars ($40). The permit is an annual permit and applies to all unregistered off-road vehicles from the same quarry or mine.

(f) A carrier may obtain a repair, maintenance, and relocation permit to:

(1) move a yard tractor from a terminal or loading or spotting facility to:

(A) a maintenance or repair facility; or

(B) another terminal or loading or spotting facility; and

(2) return the yard tractor to its place of origin.

The fee for the permit is forty dollars ($40). The permit is an annual permit and applies to all yard tractors operated by the carrier. The permit is not transferable to another carrier. A carrier may not carry cargo or transport or draw a semitrailer or other vehicle under the permit. A carrier may operate a yard tractor under the permit instead of paying the tax imposed under this chapter. As used in this subsection, "yard tractor" refers to a tractor that is used to move semitrailers around a terminal or a loading or spotting facility. The term also refers to a tractor that is operated on a highway with a permit issued under this section if the tractor is ordinarily used to move semitrailers around a terminal or spotting facility.

(g) The department shall establish procedures, by rules adopted under IC 4-22-2, for:

(1) the issuance and use of trip permits, temporary authorizations, and repair and maintenance permits; and

(2) the display in commercial motor vehicles of evidence of compliance with this chapter.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.32; P.L.59-1985, SEC.19; P.L.46-1994, SEC.1; P.L.88-1998, SEC.1; P.L.150-2001, SEC.1; P.L.182-2009(ss), SEC.236; P.L.262-2013, SEC.1; P.L.198-2016, SEC.29; P.L.257-2017, SEC.9.
Ind. Code § 6-9-78.1-9 — Indiana Code / Title 6 / Article 9 / Chapter 78.1 / Section 6-9-78.1-9
Uses of money in the fund
Status: in_force

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

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

(2) For park and recreation purposes, including the purchase of land for park and recreation purposes.

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

As added by P.L.157-2026, SEC.196.
Ind. Code § 6-1.1-10-35 — Indiana Code / Title 6 / Article 1.1 / Chapter 10 / Section 6-1.1-10-35
School lands; when considered sold
Status: in_force

Sec. 35. (a) For purposes of this chapter, school lands have been sold if:

(1) a certificate of sale has been issued to the purchaser or recorded in the proper office;

(2) the purchaser has paid all or part of the purchase money; and

(3) the purchaser has or could have entered into possession of the land.

(b) If subsection (a) of this section is applicable, the land is subject to assessment and taxation in the same manner as if a deed had been delivered to the purchaser.

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

Formerly: Acts 1975, P.L.47, SEC.1.
Ind. Code § 6-3.6-6-2.5 — Indiana Code / Title 6 / Article 3.6 / Chapter 6 / Section 6-3.6-6-2.5
Tax rate for a PSAP in certain counties; adoption of ordinance by county fiscal body; distribution of revenue
Status: in_force

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

Sec. 2.5. (a) This section applies to a county in which the adopting body:

(1) is the local income tax council; and

(2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.1%) to pay for a PSAP in the county for a year.

(b) A county fiscal body may adopt an ordinance to impose a tax rate for a PSAP in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed one-tenth of one percent (0.1%).

(c) The revenue generated by a tax rate imposed under this section must be distributed directly to the county before the remainder of the expenditure rate revenue is distributed. The revenue shall be maintained in a separate dedicated county fund and used only for paying for a PSAP in the county.

As added by P.L.180-2016, SEC.16.
Ind. Code § 6-1.1-52-12 — Indiana Code / Title 6 / Article 1.1 / Chapter 52 / Section 6-1.1-52-12
Apportionment and distribution upon payment of deferred property taxes
Status: in_force

Sec. 12. (a) If a payment of deferred property taxes is made, the county treasurer shall notify the county auditor, the county recorder, and the state board of accounts on the form and in the manner prescribed by the state board of accounts. Notice to the county recorder must be in the form of a release of the lien on the homestead for the deferred property taxes. Any payment of deferred property taxes made within a particular installment period must be delineated by taxing district throughout the settlement process.

(b) When payment of deferred property taxes is made, the deferred property taxes shall be apportioned and distributed among the respective funds of the taxing units in the same manner as other property taxes are apportioned and distributed in the calendar year in which the payment of deferred property taxes is made.

As added by P.L.68-2025, SEC.85.
Ind. Code § 6-1.1-4-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 4 / Section 6-1.1-4-21
Repealed
Status: repealed

[Pre-1975 Property Tax Recodification Citation: 6-1-26-1(f)(1) part; (2) part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.55-1986, SEC.2; P.L.146-2008, SEC.75; P.L.112-2012, SEC.14. Repealed by P.L.245-2015, SEC.5.
Ind. Code § 6-3.1-40.9-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-5
"State tax liability"
Status: in_force

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under:

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

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

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

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.6-3-10 — Indiana Code / Title 6 / Article 3.6 / Chapter 3 / Section 6-3.6-3-10-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.112.
Ind. Code § 6-1.1-17-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 17 / Section 6-1.1-17-4
Repealed
Status: repealed

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

Formerly: Acts 1975, P.L.47, SEC.1. Repealed by Acts 1981, P.L.45, SEC.105.
Ind. Code § 6-3-1-2.7 — Indiana Code / Title 6 / Article 3 / Chapter 1 / Section 6-3-1-2.7
"National Guard"
Status: in_force

Sec. 2.7. "National Guard" has the meaning set forth in IC 5-9-4-4.

As added by P.L.144-2007, SEC.2.
Ind. Code § 6-3.6-9-8 — Indiana Code / Title 6 / Article 3.6 / Chapter 9 / Section 6-3.6-9-8-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.161.
Ind. Code § 6-9-45-10 — Indiana Code / Title 6 / Article 9 / Chapter 45 / Section 6-9-45-10
Covenants
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.254-2015, SEC.1.
Ind. Code § 6-1.1-42-14 — Indiana Code / Title 6 / Article 1.1 / Chapter 42 / Section 6-1.1-42-14
Appeals
Status: in_force

Sec. 14. A person who filed a written remonstrance with the designating body before the adjournment of the public hearing required under section 11 of this chapter and who is aggrieved by the final action taken may, within ten (10) days after that final action is taken under section 13 of this chapter, initiate an appeal of that action by filing in the office of the clerk of the circuit or superior court a copy of the resolution adopted under section 9 of this chapter, any modifications made under section 13 of this chapter, and the person's remonstrance against the resolution, together with a bond conditioned to pay the costs of the appeal if the appeal is determined against the person. The only ground of appeal that the court may hear is whether the proposed project will meet the qualifications for granting an assessed valuation deduction for the property under this chapter. The burden of proof is on the appellant.

As added by P.L.59-1997, SEC.1. Amended by P.L.119-1999, SEC.4.
Ind. Code § 6-8.1-9.5-13 — Indiana Code / Title 6 / Article 8.1 / Chapter 9.5 / Section 6-8.1-9.5-13
Disclosure of information and records; taxpayers; child support obligations
Status: in_force

Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapter, and the debtor necessary to accomplish the purpose of this chapter is lawful.

(b) Whenever the child support bureau of the department of child services seeks to enforce a child support obligation through a setoff against a debtor's tax refund, the department shall make the following information available to that agency and to any other state's Title IV-D agency that is enforcing the child support order against the debtor:

(1) The debtor's Social Security account number (or numbers, if the debtor has more than one (1) number).

(2) The debtor's home address.

As added by Acts 1981, P.L.97, SEC.1. Amended by P.L.53-1985, SEC.5; P.L.2-1992, SEC.73; P.L.145-2006, SEC.20; P.L.239-2017, SEC.31.
Ind. Code § 6-4.1-8-6 — Indiana Code / Title 6 / Article 4.1 / Chapter 8 / Section 6-4.1-8-6
Repealed
Status: repealed

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.6-1999, SEC.2.
Ind. Code § 6-3.1-30-1.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-1.5
"Corporation"
Status: in_force

Sec. 1.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise.

As added by P.L.288-2013, SEC.61.
Ind. Code § 6-1.1-20-1 — Indiana Code / Title 6 / Article 1.1 / Chapter 20 / Section 6-1.1-20-1
"Bonds"
Status: in_force

Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include:

(1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five (5) years after issuance;

(2) warrants representing temporary loans which are payable out of taxes levied and in the course of collection;

(3) a lease;

(4) obligations; or

(5) funding, refunding, or judgment funding bonds of political subdivisions.

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

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.37-1988, SEC.8; P.L.25-1995, SEC.39; P.L.146-2008, SEC.187.
Ind. Code § 6-1.1-8-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 8 / Section 6-1.1-8-27
Certification of assessed value; notification of appeal; review by county assessor; exemption for certain broadband assets
Status: in_force

Sec. 27. (a) On or before July 1 of each year, the department of local government finance shall certify to the county assessor and the county auditor of each county the distributable property assessed values which the department determines are distributable to the taxing districts of the county. In addition, if a public utility company has appealed the department of local government finance's assessment of the company's distributable property, the department shall notify the county auditor of the appeal.

(b) The county assessor shall review the department of local government finance's certification under subsection (a) to determine if any of a public utility company's property which has a definite situs in the county has been omitted. The county auditor shall enter for taxation the assessed valuation of a public utility company's distributable property which the department distributes to a taxing district of the county.

(c) The county assessor may exempt designated infrastructure development zone broadband assets. This includes the eligible broadband infrastructure assets located in a designated infrastructure development zone of a centrally assessed telephone company or cable company (as defined in section 2(15) of this chapter).

(d) A centrally assessed telephone company or cable company (as defined in section 2(15) of this chapter) that makes eligible infrastructure investments in a designated infrastructure development zone established under the provisions of IC 6-1.1-12.5-5 in facilities and technologies used:

(1) in the deployment and transmission of broadband service;

(2) in advanced services that increase the availability of broadband service;

(3) in advanced service; or

(4) under any combination of subdivisions (1), (2), or (3);

is exempt from property taxation as set forth under IC 6-1.1-12.5-5.

(e) Upon conclusion of the certification process by the department of local government finance under this section, the centrally assessed telephone company or cable company (as defined in section 2(15) of this chapter) shall produce and submit, not later than July 1 of each assessment year, an annual report to the county assessor that includes sufficient information necessary for the county assessor or county auditor to identify the broadband infrastructure investments that are eligible to be exempt from property taxes.

(f) The county auditor shall reduce the department of local government finance's certified values for each applicable state assessed personal property record that qualifies for the exemption prior to the certification of the county's net assessed values to the department. This shall include the certified values for the centrally assessed telephone company or cable company (as defined in section 2(15) of this chapter.

[Pre-1975 Property Tax Recodification Citations: 6-1-44-11 part; 6-1-44-15 part.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.78; P.L.256-2003, SEC.2; P.L.111-2014, SEC.18; P.L.148-2015, SEC.3; P.L.174-2022, SEC.10; P.L.236-2023, SEC.19.
Ind. Code § 6-1.1-6-26 — Indiana Code / Title 6 / Article 1.1 / Chapter 6 / Section 6-1.1-6-26
Plat and recording expenses
Status: in_force

Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The expense of a recording shall be paid by the applicant.

[Pre-1975 Property Tax Recodification Citation: 6-8-2-7.]

Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2003, SEC.23.
Ind. Code § 6-1.1-24-4.1 — Indiana Code / Title 6 / Article 1.1 / Chapter 24 / Section 6-1.1-24-4.1
Repealed
Status: repealed

As added by P.L.87-1987, SEC.5. Repealed by P.L.169-2006, SEC.83.
Ind. Code § 6-4.1-6-1 — Indiana Code / Title 6 / Article 4.1 / Chapter 6 / Section 6-4.1-6-1
Mortality standards and actuarial tables; valuation of future interests
Status: in_force

Sec. 1. (a) For purposes of this article, the department of state revenue shall, if possible, appraise each future, contingent, defeasible, or life interest in property and each annuity by using the rules, methods, standards of mortality, and actuarial tables used by the Internal Revenue Service on October 1, 1988, for federal estate tax purposes.

(b) Except as otherwise provided in this chapter, the value of a future interest in specific property equals the remainder of:

(1) the total value of the property; minus

(2) the value of all other interests in the property.

(c) Unless otherwise provided by the transferor, the inheritance tax imposed on the transfer of each of the interests is payable from the property in which the interests exist.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.95-1989, SEC.1; P.L.190-2016, SEC.15.
Ind. Code § 6-2.5-5-5 — Indiana Code / Title 6 / Article 2.5 / Chapter 5 / Section 6-2.5-5-5
Repealed
Status: repealed

As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-9-60-2 — Indiana Code / Title 6 / Article 9 / Chapter 60 / Section 6-9-60-2
Definitions
Status: in_force

Sec. 2. As used in this chapter:

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

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

As added by P.L.230-2025, SEC.109.
Ind. Code § 6-1.1-15-10.7 — Indiana Code / Title 6 / Article 1.1 / Chapter 15 / Section 6-1.1-15-10.7
Reimbursement of county assessor for defending certain appeals; adoption of ordinance
Status: in_force

Sec. 10.7. (a) The county fiscal body may adopt an ordinance to provide that the county assessor be reimbursed for certain costs incurred by the county assessor in defending an appeal under this chapter that is uncommon and infrequent in the normal course of defending appeals under this chapter. Costs include appraisal and expert witness fees incurred in defending an appeal.

(b) The ordinance must specify:

(1) the appeal or appeals and why they are uncommon and infrequent;

(2) a detailed list of expenses incurred by fund and by parcel number; and

(3) that the county auditor will deduct the expenses listed in the ordinance from property tax receipts collected in the taxing district in which the parcel is located before apportioning receipts to taxing units for the next semiannual settlement under IC 6-1.1-27.

(c) Property tax receipts that are collected under this section must be deposited in the county fund that incurred the initial expense.

(d) Expenses for an appeal that are deducted from a civil taxing unit's property tax revenue under this section are not considered to be part of a payment of a refund resulting from an appeal for purposes of a maximum permissible property tax levy appeal under IC 6-1.1-18.5-16.

As added by P.L.180-2016, SEC.9.
Ind. Code § 6-6-1.1-901 — Indiana Code / Title 6 / Article 6 / Chapter 1.1 / Section 6-6-1.1-901
Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted
Status: in_force

Sec. 901. A person, except a distributor, who has purchased gasoline in Indiana and has paid the tax imposed on it by this chapter is entitled to a refund (without interest) of the amount of tax paid on gasoline in excess of one hundred (100) gallons which is lost or destroyed, except by evaporation, shrinkage, or unknown cause, while he owns it. To obtain the refund, the person:

(1) must, within five (5) days after the loss or destruction is discovered, notify the administrator in writing of the amount of gasoline lost or destroyed; and

(2) must, within sixty (60) days after notice is given, file with the administrator an affidavit that is sworn to by the person having custody of the gasoline at the time of loss or destruction and that sets forth in full the circumstances and amount of the loss or destruction and any other information the administrator may require.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.40; Acts 1981, P.L.93, SEC.3.
Ind. Code § 6-3.1-30-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 30 / Section 6-3.1-30-5
"Relocation costs"
Status: in_force

Sec. 5. As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes:

(1) moving costs and related expenses;

(2) the purchase of new or replacement equipment;

(3) capital investment costs; and

(4) property assembly and development costs, including:

(A) the purchase, lease, or construction of buildings and land;

(B) infrastructure improvements; and

(C) site development costs.

The term does not include any costs that do not directly result from the relocation of the business to a location in Indiana.

As added by P.L.193-2005, SEC.21.
Ind. Code § 6-3.1-39.5-5 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-5
Repealed
Status: repealed

As added by P.L.201-2023, SEC.103. Repealed by P.L.58-2026, SEC.3.
Ind. Code § 6-3.1-18-3 — Indiana Code / Title 6 / Article 3.1 / Chapter 18 / Section 6-3.1-18-3
"Individual development account"
Status: in_force

Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5.

As added by P.L.15-1997, SEC.2.
Ind. Code § 6-3.5-4-4 — Indiana Code / Title 6 / Article 3.5 / Chapter 4 / Section 6-3.5-4-4
Rescission of surtax and wheel tax; notice to bureau of motor vehicles
Status: in_force

Sec. 4. (a) After January 1 but before September 1 of any year, the adopting entity may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If the adopting entity adopts such an ordinance, the surtax does not apply to a vehicle registered after December 31 of the year the ordinance is adopted.

(b) The adopting entity may not adopt an ordinance to rescind the surtax unless it concurrently adopts an ordinance under IC 6-3.5-5 to rescind the wheel tax. In addition, the adopting entity may not adopt an ordinance to rescind the surtax if:

(1) any portion of a loan obtained by the county under IC 8-14-8 is unpaid; or

(2) any bonds issued by the county under IC 8-14-9 are outstanding.

(c) An adopting entity must provide the bureau of motor vehicles with an ordinance adopted under this section not later than:

(1) for an ordinance adopted before May 1, 2026, not later than May 1, 2026; and

(2) for an ordinance adopted after April 30, 2026, not later than September 1 of the year the ordinance is adopted.

As added by Acts 1980, P.L.10, SEC.4. Amended by Acts 1981, P.L.88, SEC.1; P.L.205-2013, SEC.89; P.L.218-2017, SEC.13; P.L.178-2019, SEC.4; P.L.147-2026, SEC.2.
Ind. Code § 6-6-6.5-10.4 — Indiana Code / Title 6 / Article 6 / Chapter 6.5 / Section 6-6-6.5-10.4
Sale or transfer of taxable aircraft; notice to department; disclosures to transferee
Status: in_force

Sec. 10.4. (a) Not later than thirty-one (31) days after a sale or transfer of ownership of a taxable aircraft, the transferring owner shall notify the department of the sale or transfer.

(b) If the transferring owner is a dealer, the transferring owner shall notify the department by submitting to the department one (1) of the following:

(1) A copy of the applicable department form (ST108AC or, if an out-of-state exemption is claimed, ST-137).

(2) A written list containing all the information contained on form ST108AC, including the complete name and address of seller and purchaser, date of sale, make, model, year, and Federal Aviation Administration N number of the new aircraft, a description of any trade-in allowed, and delivery information. If an exemption is claimed, the purchaser's certificate of exemption, whether by submission of the ST-137 or by certified statement, shall also be submitted.

(c) The trade-in, if any, shall be described by the Federal Aviation Administration N number, serial number, make, model, year, and dollar value allowed.

(d) With regard to sales and transfers, dealers shall comply with all applicable gross retail and use tax statutes, rules, and procedures of the department, including the calculation of selling price and limitations on like-kind exchanges and requirements for proof of exemption. Failure to comply or failure to provide proof of compliance to the department may be cause for immediate revocation of the dealer's certificate. However, the dealer has one hundred eighty (180) days to sell the dealer's inventory.

(e) In addition to the other disclosures required by this chapter, a dealer shall provide a transferee with an "Indiana application for aircraft registration or exemption" form.

As added by P.L.65-1997, SEC.14. Amended by P.L.97-1998, SEC.7.
Ind. Code § 6-3-8.1-3 — Indiana Code / Title 6 / Article 3 / Chapter 8.1 / Section 6-3-8.1-3
Determination of supplemental net income tax; forms and procedures
Status: repealed

Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula:

STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxable year multiplied by a tax rate equal to four and five-tenths percent (4.5%).

STEP TWO: Multiply the STEP ONE result by a fraction, the numerator of which is the number of days in the taxpayer's taxable year that occurred before January 1, 2003, and the denominator of which is the total number of days in the taxable year.

(b) The department of state revenue may prescribe forms and procedures for reconciling:

(1) the returns and tax due under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13; and

(2) the returns and tax due under P.L.192-2002(ss), SECTION 197, as amended by P.L.269-2003, SECTION 13.

The procedures may include procedures for granting an automatic extension for the filing of some or all returns that were due before April 16, 2003, under P.L.192-2002(ss), SECTION 197, before the enactment of P.L.269-2003, SECTION 13.

As added by P.L.220-2011, SEC.140. Amended by P.L.6-2012, SEC.52.
Ind. Code § 6-3.1-40.9-4 — Indiana Code / Title 6 / Article 3.1 / Chapter 40.9 / Section 6-3.1-40.9-4
"Pass through entity"
Status: in_force

Sec. 4. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35.

As added by P.L.201-2023, SEC.104.
Ind. Code § 6-8.1-3-23 — Indiana Code / Title 6 / Article 8.1 / Chapter 3 / Section 6-8.1-3-23
Information sharing; business formation
Status: in_force

Sec. 23. The department shall, in coordination with the secretary of state, use the website established under IC 4-5-10 to share information with other state agencies and to provide a single point of contact for any person to accomplish the following:

(1) Completing and submitting an application for a license, registration, or permit that is issued by the department and that is required for the applicant to transact business in the state.

(2) Filing with the department documents that are required for the filer to transact business in the state.

(3) Remitting payments for any fee that must be paid to the department for a payer to transact business in the state, including application fees, filing fees, license fees, permit fees, and registration fees.

As added by P.L.146-2014, SEC.2. Amended by P.L.1-2025, SEC.103.
Ind. Code § 6-6-5.5-4 — Indiana Code / Title 6 / Article 6 / Chapter 5.5 / Section 6-6-5.5-4
Repealed
Status: repealed

As added by P.L.181-1999, SEC.2. Repealed by P.L.293-2013(ts), SEC.21.
Ind. Code § 6-3.1-19-2.5 — Indiana Code / Title 6 / Article 3.1 / Chapter 19 / Section 6-3.1-19-2.5
"Taxpayer"
Status: in_force

Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability.

As added by P.L.224-2003, SEC.195.
Ind. Code § 6-9-73-10 — Indiana Code / Title 6 / Article 9 / Chapter 73 / Section 6-9-73-10
Covenant of general assembly with holders of obligations
Status: repealed

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

As added by P.L.230-2025, SEC.122.
Ind. Code § 6-3.1-40-8 — Indiana Code / Title 6 / Article 3.1 / Chapter 40 / Section 6-3.1-40-8
Credit carryover; carryback or refund of unused credit; assignment prohibited
Status: in_force

Sec. 8. (a) If the amount of the credit allowed under section 6 of this chapter for a taxpayer in a taxable year exceeds the taxpayer's state income tax liability for that taxable year, the taxpayer may carry the excess credit over for a period not to exceed the taxpayer's following ten (10) taxable years. The amount of the credit carryover from a taxable year must be reduced to the extent that the carryover is used by the taxpayer to obtain a credit under this chapter for any subsequent taxable year. A taxpayer is not entitled to a carryback or a refund of any unused credit amount.

(b) A taxpayer may not assign any part of a credit to which the taxpayer is entitled under this chapter.

As added by P.L.203-2023, SEC.3.
Ind. Code § 6-8.1-5-3 — Indiana Code / Title 6 / Article 8.1 / Chapter 5 / Section 6-8.1-5-3
Jeopardy assessment; jeopardy tax warrant; levy and sale; bond
Status: in_force

Sec. 3. (a) If at any time the department finds that a person owing taxes intends to quickly leave the state, remove his property from the state, conceal his property in the state, or do any other act that would jeopardize the collection of those taxes, the department may declare the person's tax period at an end, may immediately make an assessment for the taxes owing, and may demand immediate payment of the amount due, without providing the notice required in IC 6-8.1-8-2.

(b) If the department has sent a notice of proposed assessment under section 1 of this chapter to a taxpayer by United States mail and the notice is returned to the department because the taxpayer has moved and the department is unable to determine the taxpayer's new address, the department may:

(1) declare the person's tax period at an end;

(2) immediately make an assessment for the taxes owing; and

(3) demand immediate payment of the amount due;

without providing the notice required in IC 6-8.1-8-2.

(c) If the payment is not made immediately, the department may issue or request the state police department to serve a jeopardy tax warrant against the person and, either without or with the assistance of the sheriffs of any counties in the state, may levy on and sell the person's property which is located in those counties. In place of the levy and sale procedure, the department may accept from the person a bond for the payment of the taxes, if the bond is in an amount at least equal to the amount of the total liability and if the bond is through a surety acceptable to the department.

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.26-1985, SEC.14; P.L.129-2001, SEC.21.
Ind. Code § 6-3.1-16.1-1 — Indiana Code / Title 6 / Article 3.1 / Chapter 16.1 / Section 6-3.1-16.1-1
Authorization to claim credit
Status: in_force

Sec. 1. (a) For purposes of this section, "department" refers to:

(1) the department of natural resources; or

(2) the office of community and rural affairs.

(b) This section applies notwithstanding:

(1) the cap of zero dollars ($0) on the amount of historic rehabilitation tax credits allowed in a state fiscal year beginning after June 30, 2016, as set forth in IC 6-3.1-16-14 (before its expiration); and

(2) the expiration of the historic rehabilitation tax credit chapter (IC 6-3.1-16) on January 1, 2019.

(c) If a taxpayer was granted a historic rehabilitation tax credit by the department before January 1, 2016, for a qualified expenditure made before June 30, 2016, under IC 6-3.1-16 (before its expiration) for use in a taxable year other than the year in which the preservation or rehabilitation of the historic property was performed and the certification of the credit was provided by the department, the credit described in this subsection may nevertheless be claimed in the subsequent year for which the credit was granted by the department and may be carried forward as set forth in this section.

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

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

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

(g) All of the provisions under IC 6-3.1-16 (before its expiration) shall be considered to be in effect for credits claimed under this chapter, except to the extent expressly inconsistent with this chapter.

As added by P.L.146-2020, SEC.28.
Ind. Code § 6-9-7-6 — Indiana Code / Title 6 / Article 9 / Chapter 7 / Section 6-9-7-6
Tax on lodgings authorized; collection
Status: in_force

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, university memorial union, university residence hall, tourist camp, or tourist cabin located in a county described in section 1 of this chapter. The county treasurer shall allocate and distribute the tax revenues as provided in sections 7 and 9 of this chapter.

(b) The tax may not exceed the rate of six percent (6%) on the gross retail income derived from lodging income only and shall be in addition to the state gross retail tax imposed under IC 6-2.5.

(c) The tax does not apply to gross retail income received in a transaction in which:

(1) a student rents lodgings in a university residence hall while that student participates in a course of study for which the student receives college credit from a state university located in the county; or

(2) a person rents a room, lodging, or accommodations for a period of thirty (30) days or more.

(d) 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 under IC 6-2.5.

(e) 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 those provisions are in conflict or inconsistent with the specific provisions of this chapter or the requirements of the county treasurer. If the tax is paid to the department of state revenue, the return to be filed for the payment of the tax under this section may be either a separate return or may be combined with the return filed for the payment of the state gross retail tax as the department of state revenue may, by rule, determine.

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

As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1979, P.L.82, SEC.7; P.L.97-1983, SEC.4; P.L.74-1986, SEC.4; P.L.108-1987, SEC.8; P.L.85-1993, SEC.3; P.L.67-1997, SEC.8; P.L.214-2005, SEC.26; P.L.175-2018, SEC.7; P.L.9-2024, SEC.224.
Ind. Code § 6-1.1-49-4 — Indiana Code / Title 6 / Article 1.1 / Chapter 49 / Section 6-1.1-49-4
Adoption of ordinance by county fiscal body
Status: in_force

Sec. 4. (a) Subject to subsection (h), a county fiscal body may adopt an ordinance to provide a credit against a qualified individual's property tax liability as set forth in this chapter.

(b) An ordinance adopted under this section may designate a neighborhood enhancement district. A neighborhood enhancement district may include:

(1) all of the territory of the county; or

(2) one (1) or more specific geographic territories within the county;

as an area in which qualified individuals may apply for the credit.

(c) Subject to subsection (h), an ordinance adopted under this section must:

(1) include a boundary description of the neighborhood enhancement district or districts to which the ordinance applies;

(2) specify the income thresholds for a qualified individual under section 3(5)(A) and 3(5)(B) of this chapter, if any; and

(3) specify the percentage of increase on a qualified individual's property tax liability in a particular year compared to the prior year that is to be used in determining the amount of the county option circuit breaker tax credit calculated under section 7(2)(B) of this chapter. The percentage must be at least two percent (2%) but not more than five percent (5%).

The boundary description required under subdivision (1) must be sufficient to identify the parcel or parcels to which the credit may be applied, including identification by taxing district, a parcel list, or a legal description.

(d) If a proposal is presented to the county fiscal body to adopt an ordinance under this section, the county fiscal body shall hear the proposal at a public meeting of the county fiscal body and may then vote to adopt the ordinance at the next meeting of the county fiscal body.

(e) The county fiscal body may rescind an ordinance adopted under this section.

(f) An ordinance adopted under this section is effective January 1 of the year following the year in which the ordinance is adopted.

(g) An ordinance adopted under this section must specify that the credit does not apply for property taxes first due and payable after December 31, 2028.

(h) A county fiscal body shall prescribe the same income thresholds, credit amounts, and any other requirements related to eligibility for each neighborhood enhancement district designated in the county.

As added by P.L.95-2023, SEC.1. Amended by P.L.114-2026, SEC.3.
Ind. Code § 6-1.1-12-17.9 — Indiana Code / Title 6 / Article 1.1 / Chapter 12 / Section 6-1.1-12-17.9
Trust eligibility for certain deductions; requirements
Status: in_force

Sec. 17.9. A trust is entitled to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 16, or 17.4 (before its expiration) of this chapter for real property owned by the trust and occupied by an individual if the county auditor determines that the individual:

(1) upon verification in the body of the deed or otherwise, has either:

(A) a beneficial interest in the trust; or

(B) the right to occupy the real property rent free under the terms of a qualified personal residence trust created by the individual under United States Treasury Regulation 25.2702-5(c)(2); and

(2) otherwise qualifies for the deduction.

As added by P.L.95-2007, SEC.2. Amended by P.L.101-2008, SEC.2; P.L.250-2015, SEC.6; P.L.190-2016, SEC.1; P.L.68-2025, SEC.31; P.L.230-2025, SEC.36; P.L.157-2026, SEC.53.
Ind. Code § 6-9-27-1 — Indiana Code / Title 6 / Article 9 / Chapter 27 / Section 6-9-27-1
Application of chapter
Status: in_force

Sec. 1. This chapter applies to the following:

(1) A town having a population of more than nine thousand (9,000) located in a county having a population of more than seventy-one thousand (71,000) and less than seventy-nine thousand (79,000).

(2) A town having a population of less than one thousand (1,000) located in a county having a population of more than forty thousand (40,000) and less than forty-three thousand (43,000).

(3) A town having a population of more than thirty thousand (30,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).

(4) A town having a population of more than twenty-five thousand (25,000) and less than thirty thousand (30,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).

(5) A town having a population of more than twenty thousand (20,000) and less than twenty-five thousand (25,000) located in a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000).

(6) A city having a population of more than eleven thousand nine hundred (11,900) and less than twelve thousand (12,000).

As added by P.L.35-1990, SEC.24. Amended by P.L.12-1992, SEC.54; P.L.103-1995, SEC.1; P.L.170-2002, SEC.51; P.L.214-2005, SEC.34; P.L.119-2012, SEC.73; P.L.104-2022, SEC.49.
Ind. Code § 6-8-13-6 — Indiana Code / Title 6 / Article 8 / Chapter 13 / Section 6-8-13-6
"Entity"
Status: in_force

Sec. 6. As used in this chapter, "entity" has the meaning set forth in IC 23-1-20-10.

As added by P.L.293-2013(ts), SEC.26.
Ind. Code § 6-1.1-3-27 — Indiana Code / Title 6 / Article 1.1 / Chapter 3 / Section 6-1.1-3-27
Repealed
Status: repealed

As added by P.L.108-2019, SEC.103. Repealed by P.L.230-2025, SEC.16.
Ind. Code § 6-9-72-9 — Indiana Code / Title 6 / Article 9 / Chapter 72 / Section 6-9-72-9
Uses of money in fund
Status: in_force

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

(1) Community and economic development projects that are listed in the Wayne County Strategic Plan, excluding infrastructure.

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

As added by P.L.230-2025, SEC.121.
Ind. Code § 6-1.1-6.7-21 — Indiana Code / Title 6 / Article 1.1 / Chapter 6.7 / Section 6-1.1-6.7-21
Annual report
Status: in_force

Sec. 21. The owner of a parcel of land that is classified as a filter strip shall file a report once each year with the county surveyor on forms prescribed by the county surveyor.

As added by P.L.55-1991, SEC.1.
Ind. Code § 6-9-78.2-8 — Indiana Code / Title 6 / Article 9 / Chapter 78.2 / Section 6-9-78.2-8
Food and beverage tax receipts fund
Status: in_force

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

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

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

As added by P.L.157-2026, SEC.197.
Ind. Code § 6-6-11-33 — Indiana Code / Title 6 / Article 6 / Chapter 11 / Section 6-6-11-33
County treasurer; duties
Status: in_force

Sec. 33. The county treasurer shall do the following:

(1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during the preceding six (6) month period.

(2) In the manner and at the times prescribed in IC 6-1.1-27, make a settlement with the county auditor for the boat excise taxes received under this chapter.

(3) In the manner prescribed by the state board of accounts, maintain records concerning the boat excise taxes received and distributed.

As added by P.L.98-1989, SEC.1.
Ind. Code § 6-2.5-1-6 — Indiana Code / Title 6 / Article 2.5 / Chapter 1 / Section 6-2.5-1-6
"Like kind exchange"
Status: in_force

Sec. 6. (a) "Like kind exchange" means the reciprocal exchange of personal property between two (2) persons, when:

(1) the property exchanged is of the same kind or character, regardless of grade or quality; and

(2) the persons exchanging the property both own the property prior to the exchange.

(b) A "like kind exchange" may be a part of a transaction involving additional consideration other than the exchanged property.

(c) Notwithstanding subsection (a), a "like kind exchange" does not occur when:

(1) the transaction involves more than two (2) persons; or

(2) one (1) party to the transaction, through agreement or negotiation with the second party, acquires personal property for the primary purpose of exchanging that property for like kind property held by the second party.

As added by Acts 1980, P.L.52, SEC.1.
Ind. Code § 6-3.1-39.5-13 — Indiana Code / Title 6 / Article 3.1 / Chapter 39.5 / Section 6-3.1-39.5-13
Liability
Status: in_force

Sec. 13. A taxpayer that claims a credit under this chapter is not liable for any act or omission occurring at an Indiana qualified child care facility that contracts with the taxpayer to provide child care services to employees of the taxpayer if the Indiana qualified child care facility is not owned or operated by the taxpayer.

As added by P.L.201-2023, SEC.103.
Ind. Code § 6-5.5-4-4 — Indiana Code / Title 6 / Article 5.5 / Chapter 4 / Section 6-5.5-4-4
Secured loans or installment sales contracts; interest income and other receipts
Status: in_force

Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located in Indiana.

As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-1.1-23.5-8 — Indiana Code / Title 6 / Article 1.1 / Chapter 23.5 / Section 6-1.1-23.5-8
Mobile homes not suitable for sale
Status: in_force

Sec. 8. (a) Each year, the county executive or the county executive's designee may:

(1) after January 1; and

(2) not later than sixty (60) days after the county treasurer issues a written demand under section 5 of this chapter;

certify to the county treasurer that a mobile home is not suitable for tax sale. The certification must identify the names and addresses of each person with a substantial property interest of record. When making the application for judgment under section 13 of this chapter, the county treasurer shall include a list of the mobile homes certified as not suitable for tax sale and the names and addresses of each person with a substantial property interest of record in the certified mobile homes that was provided to the county treasurer with the certification.

(b) Not later than ten (10) days after making the certification as provided in subsection (a), the county executive or the county executive's designee shall provide a notice to each person with a substantial property interest of record in the mobile home, stating the following:

(1) The make and model of the mobile home.

(2) The street address, if any, or a common description of the real property at which the mobile home was last known to be located.

(3) That the mobile home has been certified as not suitable for tax sale.

(4) That the court will hear and determine the issue before the tax sale.

(5) That if the court determines that the mobile home is not suitable for tax sale, the mobile home will not be offered for sale at the tax sale.

As added by P.L.235-2017, SEC.9.
Ind. Code § 6-9-53-11 — Indiana Code / Title 6 / Article 9 / Chapter 53 / Section 6-9-53-11
Crime; commission; improper transfer
Status: in_force

Sec. 11. (a) A member of the commission who knowingly:

(1) approves the transfer of money to any person or corporation not qualified under law for that 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 that money for any purpose not permitted under this chapter commits a Level 6 felony.

As added by P.L.290-2019, SEC.16.
Ind. Code § 6-6-6-4 — Indiana Code / Title 6 / Article 6 / Chapter 6 / Section 6-6-6-4
Certified copy of registration certificate required
Status: in_force

Sec. 4. When he files his first tonnage tax return, a commercial vessel owner shall include with the return a certified copy of the most recent registration certificate for each vessel which he owns and which is registered at an Indiana port. The vessel owner shall include with each subsequent return a certified copy of any registration certificate issued to him for such a vessel after the date on which he filed his immediately preceding tonnage tax return.

[Pre-1975 Property Tax Recodification Citations: 6-1-1-13; 6-1-1-14.]

Formerly: Acts 1975, P.L.47, SEC.3.
Ind. Code § 6-1.1-47-2 — Indiana Code / Title 6 / Article 1.1 / Chapter 47 / Section 6-1.1-47-2
Adoption of ordinance
Status: in_force

Sec. 2. (a) A county fiscal body of a county in which a transferring entity is authorized to operate may adopt an ordinance to have this chapter apply in the county.

(b) An ordinance adopted under this section must specify the percentage of property tax revenue that is to be allocated to transferring entities under this chapter. The percentage must be at least twenty-five percent (25%) and at most fifty percent (50%).

(c) If a county fiscal body wishes to adopt an ordinance under this section, the county fiscal officer shall, in addition to any other notices required for the adoption of an ordinance, issue a notice to the fiscal officer of each taxing unit that would be affected by the adoption of the ordinance at least twenty-one (21) days before the date on which the county fiscal body intends to hold a hearing on the proposed ordinance.

(d) After the county fiscal body hears the public testimony on the proposed ordinance, the county fiscal body may adopt an ordinance to have this chapter apply in the county.

As added by P.L.110-2017, SEC.2.
Ind. Code § 6-9-34-1 — Indiana Code / Title 6 / Article 9 / Chapter 34 / Section 6-9-34-1
Ordinance imposing tax; exemptions
Status: in_force

Sec. 1. (a) Except as provided in subsection (b), after June 30 of a year but before January 1 of the following year, the fiscal body of a city may adopt an ordinance to impose an excise tax, known as the entertainment facility admissions tax, for the privilege of attending any event:

(1) held in a privately owned outdoor entertainment facility that:

(A) has a minimum capacity of at least ten thousand (10,000) patrons; and

(B) is located in a geographic area that has been annexed by the city before the adoption of the ordinance; and

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

(A) the box office of the facility; or

(B) an authorized agent of the facility.

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

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

(2) An event sponsored by a religious organization.

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

(4) An event sponsored by a political organization.

(5) An event for which tickets are sold on a per-vehicle or similar basis and not on a per-person basis.

(c) If the fiscal body adopts an ordinance under subsection (a), the tax applies to an event ticket purchased after:

(1) December 31 of the calendar year in which the ordinance is adopted; or

(2) a later date that is set forth in the ordinance.

The tax terminates and may not be collected for events that occur after the city has satisfied any outstanding obligations described in section 5(c)(2) of this chapter.

As added by P.L.254-2003, SEC.13.
Ind. Code § 6-1.1-50-9 — Indiana Code / Title 6 / Article 1.1 / Chapter 50 / Section 6-1.1-50-9
Department of local government finance technical assistance
Status: in_force

Sec. 9. The department of local government finance shall provide technical assistance to a county fiscal body in adopting and implementing an ordinance under this chapter, as requested by the county fiscal body. The department of local government finance shall provide technical assistance to a county auditor or affected taxing unit in implementing an ordinance adopted under this chapter, as requested by the county auditor or affected taxing unit.

As added by P.L.239-2023, SEC.13.
Ind. Code § 6-3.1-34-23 — Indiana Code / Title 6 / Article 3.1 / Chapter 34 / Section 6-3.1-34-23
Credit subject to annual aggregate credit limit
Status: in_force

Sec. 23. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9.

As added by P.L.213-2025, SEC.83.