reglab/housing_qa huggingface dataset:
IN Code § 6-7-4-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-13. Revenue From the Tax

Effective 7-1-2022.Sec. 13. All revenue from the tax imposed by this chapter must be deposited in the state general fund.As added by P.L.165-2021, SEC.119.
IN Code § 6-7-4-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 7. Tobacco Taxes|Chapter 4. Electronic Cigarette Tax|6-7-4-14. Rules

Effective 7-1-2022.Sec. 14. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including emergency rules under IC 4-22-2-37.1.As added by P.L.165-2021, SEC.119.
IN Code § 6-8-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-1. "Person" Defined

Sec. 1. As used in this chapter, "person" means any individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, firm, partnership, joint venture, pool, syndicate, association, corporation, limited liability company, estate, trust, or any other group or combination acting as a unit.Formerly: Acts 1947, c.278, s.1. As amended by P.L.2-1988, SEC.33; P.L.109-1988, SEC.5; P.L.8-1993, SEC.102.
IN Code § 6-8-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-2. "Department" Defined

Sec. 2. As used in this chapter, "department" refers to the department of state revenue.Formerly: Acts 1947, c.278, s.2. As amended by P.L.2-1988, SEC.34; P.L.109-1988, SEC.6.
IN Code § 6-8-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-3. "Taxpayer" Defined

Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article.Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.
IN Code § 6-8-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-4. "Value" Defined

Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department.Formerly: Acts 1947, c.278, s.4. As amended by P.L.109-1988, SEC.8.
IN Code § 6-8-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-5. "Petroleum", "Natural Gas", "Oil", and "Barrel of Oil" Defined

Sec. 5. (a) As used in this chapter, "petroleum" means all hydrocarbons produced at a well in a liquid or gaseous state.(b) As used in this chapter, "natural gas" means petroleum that maintains a gaseous state at atmospheric conditions.(c) As used in this chapter, "oil" means petroleum that maintains a liquid state at atmospheric conditions.(d) As used in this chapter, "barrel of oil" means forty-two (42) U.S. gallons of oil at sixty degrees Fahrenheit (60° F).Formerly: Acts 1947, c.278, s.5. As amended by P.L.109-1988, SEC.9.
IN Code § 6-8-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-6. "Producer" Defined

Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum from the land direct.Formerly: Acts 1947, c.278, s.6. As amended by P.L.109-1988, SEC.10.
IN Code § 6-8-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-7. "Owner" Defined

Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator, and without limitation of the foregoing, includes the owners of royalties, excess royalty, overriding royalty, mineral rights, or working interest.Formerly: Acts 1947, c.278, s.7. As amended by P.L.109-1988, SEC.11.
IN Code § 6-8-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-8. Rate of Taxation

Sec. 8. A tax at a rate equal to the greater of:(1) one percent (1%) of the value of the petroleum; or(2) three cents ($0.03) per one thousand (1,000) cubic feet (MCF) for natural gas and twenty-four cents ($0.24) per barrel for oil;is hereby imposed as of the time of the severance of such petroleum from the land, upon all producers and owners thereof as an excise for the privilege of severing the same from the land and producing the same from the well, except when the gas from any well is used to pump or treat the same or when such gas is piped to a landowner's private buildings for the landowner's own use.Formerly: Acts 1947, c.278, s.8. As amended by P.L.109-1988, SEC.12.
IN Code § 6-8-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-9. Tax Liens

Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from the land until such tax and all penalties and interest accruing by reason of nonpayment of the tax are fully paid.Formerly: Acts 1947, c.278, s.9. As amended by P.L.109-1988, SEC.13.
IN Code § 6-8-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-10. Liability for Tax

Sec. 10. Any person purchasing or receiving possession of such petroleum prior to the discharge of such lien shall then and there be, become and remain personally liable to report and pay the amount of such lien until the same be paid.Formerly: Acts 1947, c.278, s.10.
IN Code § 6-8-1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-11. Payment of Tax; Right of Reimbursement

Sec. 11. A person reporting and paying a tax levied under this chapter is entitled to be reimbursed by the owner or owners immediately upon such payment and shall deduct the amount of the payment from anything due to the owners. A person paying and deducting such tax is not subject to any suit or action for recovery by any person, but the remedy of such person shall be exclusively by claim or suit for refund under the terms of this chapter.Formerly: Acts 1947, c.278, s.11. As amended by P.L.2-1988, SEC.36; P.L.109-1988, SEC.14.
IN Code § 6-8-1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-12. Duties of Department

Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner of reporting, and paying, at monthly intervals the tax imposed under this chapter.Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, P.L.61, SEC.14; P.L.109-1988, SEC.15.
IN Code § 6-8-1-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-18. Tax Additional to All Other Taxes

Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied under any other statute.Formerly: Acts 1947, c.278, s.18. As amended by P.L.2-1988, SEC.37; P.L.109-1988, SEC.16.
IN Code § 6-8-1-19 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-19. Amount Collected From Tax; Failure of Collecting Trustee to Pay; Offense

Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducted, or received. A trustee who fails to pay any of those amounts to the department when due, with intent to evade payment of the tax, commits a Level 6 felony.Formerly: Acts 1947, c.278, s.19. As amended by Acts 1978, P.L.2, SEC.650; P.L.158-2013, SEC.104.
IN Code § 6-8-1-23 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-23. Record Keeping Violations; Offenses

Sec. 23. (a) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve such records, books, or accounts as may be necessary to determine the amount for which he is liable. It is a Class C infraction for such a person to fail to keep and preserve such records for a period of three (3) years, or to fail to keep them open for examination at any time by the department or its authorized agents.(b) It is a Class B misdemeanor for a person to make false entries in his books, or to keep more than one (1) set of books, with intent to defraud the state or evade the payment of the tax, or any part thereof, imposed by this chapter.Formerly: Acts 1947, c.278, s.23. As amended by Acts 1978, P.L.2, SEC.651.
IN Code § 6-8-1-24 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-24. Evasion of Tax; Offenses

Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B misdemeanor for a person to recklessly fail to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents, as required by this chapter, to recklessly fail to permit the inspection or appraisal of any property by the department or its authorized agents, or to knowingly fail to offer testimony or produce any record as required in this chapter. A person who makes a false statement, with intent to defraud the state or to evade the payment of the tax imposed under this chapter, commits a Level 6 felony.Formerly: Acts 1947, c.278, s.24. As amended by Acts 1978, P.L.2, SEC.652; P.L.158-2013, SEC.105.
IN Code § 6-8-1-27 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-27. Disposition of Revenues

Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer of state and known as the oil and gas fund.(b) Money paid into this fund shall be devoted to the following purposes upon appropriation:(1) To the expenses of administering this chapter.(2) To the oil and gas division of the department of natural resources for the purpose of administering IC 14-37.(3) To research pertaining to exploration for, development of, and wise use of petroleum resources in Indiana.Formerly: Acts 1947, c.278, s.27. As amended by Acts 1982, P.L.63, SEC.1; P.L.109-1988, SEC.17; P.L.1-1995, SEC.53.
IN Code § 6-8-1-28 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 1. Petroleum Severance Tax|6-8-1-28. Reversion of Oil and Gas Fund

Sec. 28. No part of the oil and gas fund reverts to the general fund of the state at the close of any fiscal year.As added by P.L.109-1988, SEC.18.
IN Code § 6-8-5-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 5. Exemption of Proceeds and Interest on Municipal Bonds From All Taxes|6-8-5-1. Qualifying Bonds, Notes, Warrants, or Other Evidences of Indebtedness; Application; Financial Institution Franchise Tax

Sec. 1. (a) All bonds issued after March 11, 1959, or notes, warrants, or other evidences of indebtedness issued in the state of Indiana by or in the name of any Indiana county, township, city, incorporated town, school corporation, state educational institution, or any other Indiana political, municipal, public or quasi-public corporation or body, or in the name of any special assessment or taxing district or in the name of any authorized body of any such corporation or district, the interest thereon, the proceeds received by a holder from the sale of such obligations to the extent of the holder's cost of acquisition, or proceeds received upon redemption prior to maturity, or proceeds received at maturity, and the receipt of such interest and proceeds, shall be exempt from taxation in the state of Indiana for all purposes.(b) All bonds issued after March 11, 1933, and before March 12, 1959, by any municipality in this state under the provisions of any statute whereby the terms thereof provide for the payment of such bonds out of the funds derived from the revenues of any municipally owned utility or which are to be paid by pledging the physical property of any such municipally owned utility, or any bonds issued pledging both the physical property and the revenues of such utility, or any bonds issued for additions to or improvements to be made to such municipally owned utility, or any bonds issued by any municipality to be paid out of taxes levied by such municipality for the acquiring, purchase, construction, or the reconstruction of a utility, or any part thereof, shall be exempt from taxation for all purposes.(c) This section does not apply to measuring the franchise tax imposed on the privilege of transacting the business of a financial institution in Indiana under IC 6-5.5.(d) No other statute exempting interest paid on debt obligations of:(1) a state or local public entity, including an agency, a government corporation, or an authority; or(2) a corporation or other entity leasing real or personal property to an entity described in subdivision (1);applies to measuring of the franchise tax imposed on financial institutions under IC 6-5.5.[Pre-Local Government Recodification Citations: 6-8-5-1; 19-3-18-1.]Formerly: Acts 1959, c.154, s.1. As amended by Acts 1980, P.L.8, SEC.58; P.L.80-1985, SEC.1; P.L.21-1990, SEC.37; P.L.68-1991, SEC.17; P.L.254-1997(ss), SEC.12; P.L.2-2007, SEC.128; P.L.172-2011, SEC.85; P.L.79-2017, SEC.53.
IN Code § 6-8-8-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 8. Reciprocal Full Faith and Credit Taxation Act|6-8-8-1. Suits to Enforce Tax Liability; "Taxes" Defined

Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Indiana to recover any tax which may be owing to it when the same right is accorded to the state of Indiana and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.(b) The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state to the effect that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.(c) The term "taxes" as used in this chapter shall include:(1) any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;(2) license fees;(3) any and all penalties lawfully imposed pursuant to a taxing statute;(4) interest charges lawfully added to the tax liability which constitutes the subject of the action; and(5) costs resulting from suits or processes in connection therewith.(d) The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state.(e) Whenever a cause of action has accrued under or by virtue of the laws of any other state or territory, such cause of action may be brought in any of the courts of this state, by the person or persons entitled to the proceeds of such cause of action. Provided, however, that such person or persons shall be authorized to bring such action by the laws of the state or territory where the cause of action accrued.Formerly: Acts 1951, c.180, s.1. As amended by P.L.2-1988, SEC.38.
IN Code § 6-8-8-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 8. Reciprocal Full Faith and Credit Taxation Act|6-8-8-2. Short Title

Sec. 2. This chapter shall be known as The Reciprocal Full Faith and Credit Taxation Act.Formerly: Acts 1951, c.180, s.2. As amended by P.L.2-1988, SEC.39.
IN Code § 6-8-8-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 8. Reciprocal Full Faith and Credit Taxation Act|6-8-8-3. Conflicting Laws

Sec. 3. All laws in conflict with or in limitation of this chapter are superseded by this chapter.Formerly: Acts 1951, c.180, s.3. As amended by P.L.2-1988, SEC.40.
IN Code § 6-8-11-0.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-0.1. Application of Chapter

Sec. 0.1. (a) The addition of this chapter by P.L.92-1995 applies to taxable years beginning after December 31, 1995.(b) The addition of this chapter by P.L.93-1995 applies to taxable years beginning after December 31, 1995.As added by P.L.220-2011, SEC.162.
IN Code § 6-8-11-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-1. "Deductible"

Sec. 1. As used in this chapter, "deductible" means the total deductible for an employee and all dependents of the employee for a calendar year.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-2. "Dependent"

Sec. 2. As used in this chapter, "dependent" means any of the following:(1) The spouse of an employee.(2) An employee's child who is one (1) of the following:(A) Less than nineteen (19) years of age.(B) Less than twenty-three (23) years of age and enrolled as a full-time student at an accredited college or university.(C) Legally entitled to the provision by the employee of proper or necessary subsistence, education, medical care, or other care necessary for the child's health, guidance, or well-being, and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States.(D) Mentally or physically incapacitated to the extent that the child is not self-sufficient.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-3. "Eligible Medical Expense"

Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) of the Internal Revenue Code).As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-4. "Employee"

Sec. 4. As used in this chapter, "employee" means the individual:(1) for whose benefit; or(2) for the benefit of whose dependents;a medical care savings account is established.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-5. "Higher Deductible"

Sec. 5. (a) As used in this chapter, for calendar year 1996, "higher deductible" means a deductible of:(1) not less than one thousand dollars ($1,000); and(2) not more than five thousand dollars ($5,000).(b) For calendar years after 1996, the term means a deductible of:(1) not less than the figure set forth in subsection (a)(1), adjusted under subsection (c); and(2) not more than the figure set forth in subsection (a)(2), adjusted under subsection (c).(c) The adjustments referred to in subsections (b)(1) and (b)(2):(1) may reflect increases in the general level of prices since 1995; and(2) must be based on:(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-6. "Medical Care Savings Account" or "Account"

Sec. 6. As used in this chapter, "medical care savings account" or "account" means an account established in Indiana under a medical care savings account program to pay the eligible medical expenses of an employee and dependents of the employee.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-7. "Medical Care Savings Account Program"

Sec. 7. A "medical care savings account program" means a program established under this chapter to pay the eligible medical expenses of employees and dependents of employees through medical care savings accounts.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-8. "Qualified Higher Deductible Health Plan"

Sec. 8. As used in this chapter, "qualified higher deductible health plan" means a health coverage policy, certificate, or contract that:(1) provides for the payment of eligible medical expenses that exceed a higher deductible;(2) is purchased by an employer for the benefit of employees and dependents of employees; and(3) is part of a medical care savings account program established under this chapter.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
IN Code § 6-8-11-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 11. Employee Medical Care Savings Account Plans|6-8-11-9. Powers and Duties of Employer

Sec. 9. (a) Except as otherwise provided by statute, contract, or a collective bargaining agreement, an employer may establish a medical care savings account program for the employer's employees.(b) An employer that establishes a medical care savings account program under this chapter shall, before making any contributions to medical care savings accounts under the program, inform all employees in writing of the federal tax status of contributions made under this chapter.(c) Except as provided in sections 17 and 23 of this chapter, the:(1) principal contributed by an employer to a medical care savings account before January 1, 2016;(2) interest earned on money on deposit in a medical care savings account; and(3) money:(A) paid out of a medical care savings account for eligible medical expenses; or(B) used to reimburse an employee for eligible medical expenses;are exempt from taxation as income of the employee under IC 6-3-2-18.As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.250-2015, SEC.45.