reglab/housing_qa huggingface dataset:
IN Code § 6-1.5-5-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-8. Applicability of Ic 6-1.1-15; Substitution of Department of Local Government Finance

Sec. 8. (a) IC 6-1.1-15, as in effect before January 1, 2002, applies to an appeal of a final determination of the state board of tax commissioners issued before January 1, 2002.(b) The department of local government finance is substituted for the state board of tax commissioners in an appeal described in subsection (a).As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-5-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-9. Subpoenas; Oaths

Sec. 9. In order to obtain information that is necessary to the Indiana board's conduct of a necessary or proper inquiry, the Indiana board or a board administrative law judge may:(1) subpoena and examine witnesses;(2) administer oaths; and(3) subpoena and examine books or papers that are in the hands of any person.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-5-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 5. Appeals of Final Determinations by the Department of Local Government Finance|6-1.5-5-10. Affidavits; Writs Directing Appearance or Production

Sec. 10. (a) The Indiana board may file an affidavit with a circuit court, superior court, or probate court of this state if:(1) the Indiana board has requested that a person give information or produce books or records; and(2) the person has not complied with the request.(b) An affidavit filed under subsection (a) must state that the person has not complied with the request of the Indiana board to give information or produce books or records.(c) When an affidavit is filed under subsection (a), the circuit court, superior court, or probate court shall issue a writ that directs the person to appear at the office of the Indiana board and to give the requested information or produce the requested books or records. The appropriate county sheriff shall serve the writ. Disobedience of the writ is punishable as a contempt of the court that issued the writ.(d) If a writ is issued under this section, the cost incurred in filing the affidavit, in the issuance of the writ, and in the service of the writ shall be charged to the person against whom the writ is issued. If a writ is not issued, all costs shall be charged to the county in which the circuit court, superior court, or probate court proceedings are held, and the board of commissioners of that county shall allow a claim for the costs.As added by P.L.198-2001, SEC.95. Amended by P.L.84-2016, SEC.33.
IN Code § 6-1.5-6-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 6. Adoption of Rules|6-1.5-6-1. Adoption of Rules

Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the Indiana board under this article.(b) Except as provided in subsection (c), a rule adopted under subsection (a) may not:(1) restrict the ability of a representative to practice before the Indiana board based on the fact that the representative is not an attorney admitted to the Indiana bar; or(2) restrict the admissibility of the written or oral testimony of a representative or other witness before the Indiana board based upon the manner in which the representative or other witness is compensated.(c) A rule adopted under subsection (a) may require a representative in a proceeding before the Indiana board to be an attorney admitted to the Indiana bar if the matter under consideration in the proceeding is:(1) an exemption for which an application is required under IC 6-1.1-11;(2) a claim that taxes are illegal as a matter of law;(3) a claim regarding the constitutionality of an assessment; or(4) any other matter that requires representation that involves the practice of law.(d) This subsection applies to a petition that is filed with the Indiana board before the adoption of a rule under subsection (a) that establishes new standards for:(1) the presentation of evidence or testimony; or(2) the practice of representatives.The Indiana board may not dismiss the petition solely for failure to comply with the rule adopted under subsection (a) without providing the petitioner an opportunity to present evidence, testimony, or representation in compliance with the rule.As added by P.L.198-2001, SEC.95.
IN Code § 6-1.5-6-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 6. Adoption of Rules|6-1.5-6-2. Indiana Board Rules

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for the conduct of proceedings before the Indiana board under this article, including procedures for:(1) prehearing conferences;(2) hearings;(3) allowing the Indiana board, upon agreement of all parties to the proceeding, to determine that a petition does not require a hearing because it presents substantially the same issue that was decided in a prior Indiana board determination;(4) voluntary arbitration;(5) voluntary mediation;(6) submission of an agreed record;(7) upon agreement of all parties to the proceedings, joinder of petitions concerning the same or similar issues; and(8) small claims.(b) Rules under subsection (a)(8):(1) may include rules that:(A) prohibit discovery;(B) restrict the length of a hearing; and(C) establish when a hearing is not required; and(2) must allow a party to be able to elect out of the small claims rules.As added by P.L.245-2003, SEC.25. Amended by P.L.121-2019, SEC.18.
IN Code § 6-1.5-6-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 1.5. Indiana Board of Tax Review|Chapter 6. Adoption of Rules|6-1.5-6-3. Rules Related to Voluntary Dispute Resolution

Sec. 3. (a) As used in this section, "county board" means a county property tax assessment board of appeals.(b) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for its employees to assist taxpayers and local officials in their attempts to informally resolve disputes in which:(1) a taxpayer has filed written notice to obtain a county board's review of an action by a township or county official; and(2) the county board has not given written notice of its decision on the issues under review.As added by P.L.113-2010, SEC.42.
IN Code § 6-2.3-0.1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 0.1. Application|6-2.3-0.1-1. Application of Article

Sec. 1. The addition of this article by P.L.192-2002(ss) applies to taxable years beginning after December 31, 2002.As added by P.L.220-2011, SEC.133.
IN Code § 6-2.3-0.1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 0.1. Application|6-2.3-0.1-2. Adoption of Initial Rules and Forms; Procedure; Initial Taxable Years; Basic Deduction; Resource Recovery System Depreciation

Sec. 2. (a) The department shall adopt the initial rules and prescribe the initial forms to implement this article, as added by P.L.192-2002(ss), before December 1, 2002. The department of state revenue may adopt the initial rules required under this section in the same manner that emergency rules are adopted under IC 4-22-2-37.1. A rule adopted under this section expires on the earlier of the following:(1) The date that the rule is superseded, amended, or repealed by a permanent rule adopted under IC 4-22-2 or another rule adopted under this section.(2) July 1, 2004.(b) The addition of this article by P.L.192-2002(ss) applies to taxable years beginning after December 31, 2002, and to short taxable years described in subsection (c).(c) This subsection applies to a taxpayer that was doing business in Indiana during a taxable year determined under the Internal Revenue Code for federal income tax purposes that:(1) begins before January 1, 2003; and(2) ends after December 31, 2002.The initial taxable year for a taxpayer under this article, as added by P.L.192-2002(ss), is a short taxable year. Notwithstanding IC 6-2.3-1-11, as added by P.L.192-2002(ss), the initial taxable year of a taxpayer under this article, as added by P.L.192-2002(ss), begins January 1, 2003. The initial taxable year of the taxpayer ends on the day immediately preceding the day that the taxpayer's next taxable year under the Internal Revenue Code begins.(d) The one thousand dollar ($1,000) basic deduction (IC 6-2.3-5-1) and the resource recovery system depreciation deduction (IC 6-2.3-5-3) for the tax imposed under this article, as added by P.L.192-2002(ss), for the initial taxable year of the taxpayer is equal to the deduction computed under this article for the taxpayer's full taxable year under the Internal Revenue Code multiplied by a fraction. The numerator of the fraction is the number of days remaining in the taxpayer's taxable year after December 31, 2002, and the denominator is the total number of days in the taxable year under the Internal Revenue Code for the purposes of federal income taxation.As added by P.L.220-2011, SEC.133.
IN Code § 6-2.3-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-1. Applicability of Definitions

Sec. 1. The definitions in this chapter apply throughout this article.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-2. "Affiliated Group" Defined

Sec. 2. "Affiliated group":(1) for purposes of IC 6-2.3-4-6, has the meaning set forth in Section 1504 of the Internal Revenue Code; and(2) for purposes of IC 6-2.3-5-1 and IC 6-2.3-6-5, means an affiliated group of corporations described in IC 6-2.3-6-5.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.16-2007, SEC.1.
IN Code § 6-2.3-1-2.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-2.5. "Controlled Group of Corporations" Defined

Sec. 2.5. "Controlled group of corporations" has the meaning set forth in Section 1563 of the Internal Revenue Code.As added by P.L.16-2007, SEC.2.
IN Code § 6-2.3-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-3. "Department" Defined

Sec. 3. "Department" means the department of state revenue.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-3.5. "Gross Consideration" Defined

Sec. 3.5. "Gross consideration" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer pays in consideration for the retail purchase of utility services for consumption before deduction of any costs incurred in providing the utility services.As added by P.L.162-2006, SEC.17.
IN Code § 6-2.3-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-4. "Gross Receipts" Defined

Sec. 4. "Gross receipts" refers to anything of value, including cash or other tangible or intangible property, that a taxpayer receives in consideration for the retail sale of utility services for consumption before deducting any costs incurred in providing the utility services.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-5. "Hazardous Waste" Defined

Sec. 5. "Hazardous waste" has the meaning set forth in IC 13-11-2-99(a) and includes a waste determined to be a hazardous waste under IC 13-22-2-3(b).As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-6. "Receives" Defined

Sec. 6. "Receives", as applied to a taxpayer, means:(1) the actual coming into possession of, or the crediting to, the taxpayer, of gross receipts; or(2) the payment of a taxpayer's expenses, debts, or other obligations by a third party for the taxpayer's direct benefit.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-7. "Resource Recovery System" Defined

Sec. 7. "Resource recovery system" means tangible property directly used to dispose of solid waste or hazardous waste by converting it into energy or other useful products.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-8. "Solid Waste" Defined

Sec. 8. "Solid waste" has the meaning set forth in IC 13-11-2-205(a). The term does not include dead animals or any animal solid or semisolid wastes.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-9. "Taxable Gross Receipts" Defined

Sec. 9. "Taxable gross receipts" means the remainder of:(1) all gross receipts that are not exempt from tax under IC 6-2.3-4; less(2) all deductions that are allowed under IC 6-2.3-5.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-10. "Taxable Period" Defined

Sec. 10. "Taxable period" means a calendar year, a fiscal year, any of the quarterly periods of either a calendar or fiscal year, or any other period specified by the department under this article.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-11. "Taxable Year" Defined

Sec. 11. "Taxable year" means the year that a taxpayer uses for purposes of filing the taxpayer's federal income tax return. If a taxpayer does not file a federal income tax return, the term means a calendar year.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-12. "Taxpayer" Defined

Sec. 12. "Taxpayer" means any:(1) assignee;(2) receiver;(3) commissioner;(4) fiduciary;(5) trustee;(6) institution;(7) consignee;(8) firm;(9) partnership;(10) limited liability partnership;(11) joint venture;(12) pool;(13) syndicate;(14) bureau;(15) association;(16) cooperative association;(17) corporation;(18) political subdivision (as defined in IC 36-1-2-13) or the state of Indiana, to the extent engaged in private or proprietary activities or business;(19) trust;(20) limited liability company; or(21) other group or combination acting as a unit;regardless of whether the entity is exempt for state adjusted gross income tax purposes under IC 6-3 or for federal income tax purposes under the Internal Revenue Code.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.269-2003, SEC.1.
IN Code § 6-2.3-1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-13. "Telecommunication Services" Defined

Sec. 13. "Telecommunication services" means the transmission of messages or information by or using wire, cable, fiber optics, laser, microwave, radio, satellite, or similar facilities. The term does not include any of the following:(1) Value added services in which computer processing applications are used to act on the form, content, code, or protocol of the information for purposes other than transmission.(2) Value added services providing text, graphic, video, or audio program content for a purpose other than transmission.(3) The transmission of video programming or other programming:(A) provided by; or(B) generally considered comparable to programming provided by;a television broadcast station or a radio broadcast station, including cable TV, direct broadcast satellite (DBS/DISH), and digital television (DTV).As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 1. Definitions and Rules of Construction|6-2.3-1-14. "Utility Service" Defined

Sec. 14. "Utility service" means furnishing any of the following:(1) Electrical energy.(2) Natural gas, either mixed with another substance or pure, used for heat, light, cooling, or power.(3) Water.(4) Steam.(5) Sewage (as defined in IC 13-11-2-200).(6) Telecommunication services.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 2. Imposition|6-2.3-2-1. Utility Receipts Tax

Sec. 1. An income tax, known as the utility receipts tax, is imposed upon the receipt of:(1) the entire taxable gross receipts of a taxpayer that is a resident or a domiciliary of Indiana; and(2) the taxable gross receipts derived from activities or businesses or any other sources within Indiana by a taxpayer that is not a resident or a domiciliary of Indiana.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 2. Imposition|6-2.3-2-2. Tax Rate

Sec. 2. (a) The receipt of taxable gross receipts from transactions is subject to a tax rate of:(1) for taxable years beginning before January 1, 2021, one and four-tenths percent (1.4%); and(2) for taxable years beginning after December 31, 2020, a rate determined by the department under subsection (b).(b) Before September 1, 2020, and before September 1 of each year thereafter, the department shall determine the tax rate that applies in taxable years beginning in the following calendar year and shall publish the tax rate in the Indiana Register. The department shall determine the tax rate by calculating a tax rate that if applied to the taxable gross receipts for the immediately preceding state fiscal year would have resulted in two hundred two million one hundred forty-nine thousand one hundred seventy-two dollars ($202,149,172) of net utility receipts and utility services use taxes, after the application of any coal gasification technology investment tax credit, being owed for the immediately preceding state fiscal year.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.234-2019, SEC.2.
IN Code § 6-2.3-2-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 2. Imposition|6-2.3-2-3. Owner Liability for Unpaid Taxes

Sec. 3. A stockholder who receives a distribution of the assets of a corporation, a joint stock association, or other organization in which the stockholder holds stock is liable, to the extent of the assets the stockholder receives from the organization, for a certain percentage of the unpaid gross receipts taxes that the organization owes after dissolution. That percentage equals the percentage of the total outstanding stock of the organization held by the stockholder before dissolution.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-2-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 2. Imposition|6-2.3-2-4. Entity Liability of Entities Exempt for Federal Income Taxation

Sec. 4. Every S corporation or other entity exempt from federal income taxation under Section 1361 of the Internal Revenue Code, partnership, limited liability company, and limited liability partnership, is liable for the utility receipts tax. No utility receipts tax liability is imposed under this article on a partner's, member's, beneficiary's, or shareholder's distributive share of the entity's gross income.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-1. Application of Chapter

Sec. 1. Determinations concerning whether the receipts of a taxpayer are taxable gross receipts shall be made in conformity with this chapter.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-2. Effect; Failure to Separate Nontaxable Items on Billings

Sec. 2. Notwithstanding any other provisions of this article, receipts that would otherwise not be taxable under this article are taxable gross receipts under this article to the extent that the amount of the nontaxable receipts are not separated from the taxable receipts on the records or returns of the taxpayer.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-3. Legal Settlements; Lost Retail Sales

Sec. 3. Gross receipts include the amount of any legal settlement or judgment received to compensate the taxpayer for lost retail sales of utility services.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-4. Collection of Taxes

Sec. 4. (a) Gross receipts do not include collections by a taxpayer of a tax, fee, or surcharge imposed by a state, a political subdivision, or the United States if:(1) the tax, fee, or surcharge is imposed solely on the sale at retail of utility services;(2) the tax, fee, or surcharge is remitted to the appropriate taxing authority; and(3) the taxpayer collects the tax, fee, or surcharge separately as an addition to the price of the utility service sold.(b) Gross receipts do not include collections by a taxpayer of a tax, fee, or surcharge that is:(1) approved by the Federal Communications Commission or the utility regulatory commission; and(2) stated separately as an addition to the price of telecommunication services sold at retail.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-5. Wholesale Sales to Another Generator or Reseller; Sale to Hotels, Marinas, Campgrounds, or Mobile Home Parks

Sec. 5. (a) Gross receipts do not include a wholesale sale to another generator or reseller of utility services.(b) A sale is a retail sale if the taxpayer sells utility services to a buyer that subsequently makes a sale described in IC 6-2.3-4-5.(c) A sale of utility services is a wholesale sale if the utility services are natural gas and the buyer consumes the natural gas in the direct production of electricity to be sold by the buyer.As added by P.L.192-2002(ss), SEC.47. Amended by P.L.131-2008, SEC.7.
IN Code § 6-2.3-3-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-6. Sale to Bottler of Water

Sec. 6. A sale shall be treated as a retail sale if the taxpayer sells water or gas to another individual or entity that bottles and resells the water or gas.As added by P.L.192-2002(ss), SEC.47.
IN Code § 6-2.3-3-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 2.3. Utility Receipts Tax|Chapter 3. Classification of Receipts as Gross Receipts|6-2.3-3-7. Sale to Member Electric Cooperatives

Sec. 7. Gross receipts do not include amounts received by a corporation or a division of a corporation owned, operated, or controlled by its member electric cooperatives as payment from the electric cooperatives for electrical energy to be resold to their member-owner consumers.As added by P.L.192-2002(ss), SEC.47.