reglab/housing_qa huggingface dataset:
IN Code § 6-3.6-11-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 11. Supplemental Allocation and Distribution Requirements|6-3.6-11-5. Marion County's Allocation of Tax Revenue

Sec. 5. (a) This section applies to Marion County's allocation of the tax revenue under IC 6-3.6-6 that is dedicated to certified shares.(b) The consolidated city, the county, all special taxing districts, special service districts, included towns (as defined in IC 36-3-1-7), and all other political subdivisions except:(1) townships;(2) excluded cities (as defined in IC 36-3-1-7); and(3) school corporations;are considered to comprise one (1) civil taxing unit whose fiscal body is the fiscal body of the consolidated city.(c) For purposes of subsection (d), the following amounts are referred to as the subsection (c) ratio:
IN Code § 6-3.6-11-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 11. Supplemental Allocation and Distribution Requirements|6-3.6-11-5.5. Lake County; Rail Project; Additional Revenue Allocated for Economic Development

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 auditor of state may make a certified distribution of additional revenue allocated for economic development purposes under IC 6-3.6-6-9, the auditor of state 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 auditor of state 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.
IN Code § 6-3.6-11-5.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 11. Supplemental Allocation and Distribution Requirements|6-3.6-11-5.7. Lake County Municipalities; Authorization to Support and Finance a Rail Project

Sec. 5.7. (a) Before July 1, 2019, one (1) or more of the municipalities of Cedar Lake, East Chicago, Griffith, and St. John may:(1) enter into an interlocal cooperation agreement or other agreement;(2) adopt an ordinance or adopt a resolution; or(3) take any other action;to agree to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects. If one (1) or more of the municipalities agrees to support and finance a rail project (as defined in IC 36-7.5-1-13.5) or rail projects as described in this subsection, tax revenue that would otherwise be allocated to the municipality under this chapter shall be withheld and paid as described in section 5.5 of this chapter.(b) Neither the action nor inaction of Cedar Lake, East Chicago, Griffith, or St. John under this section affects the enforceability of any of the provisions of section 5.5 of this chapter.As added by P.L.259-2019, SEC.10.
IN Code § 6-3.6-11-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 11. Supplemental Allocation and Distribution Requirements|6-3.6-11-7.5. Actions Challenging the Withholding or Transferring of Revenue to the Northwest Indiana Regional Development Authority

Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer of the northwest Indiana regional developmental authority (IC 36-7.5) from a county's certified distribution must be brought within ten (10) days after the date on which the county auditor notifies the secretary-treasurer of the northwest Indiana regional development authority (IC 36-7.5) of the amount of certified tax revenue that will be distributed under IC 6-3.6-9-5(d).(b) A court shall require a plaintiff to provide a bond with surety in an amount equal to the total amounts of tax revenue estimated to be withheld or transferred by the auditor of state from the date of the filing until December 31, 2049.(c) The burden of proof in an action under this section is on the plaintiff.(d) If the defendant prevails in an action under this section, the court shall award attorney's fees to the defendant.As added by P.L.259-2019, SEC.12.
IN Code § 6-3.6-11-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 3.6. Local Income Taxes|Chapter 11. Supplemental Allocation and Distribution Requirements|6-3.6-11-9. Calculation and Allocation of Certified Shares Among Civil Taxing Units in Hamilton County After 2020 and Before 2024

Sec. 9. (a) This section applies to the calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2024.(b) For each calendar year to which this section applies, the amount of a civil taxing unit's certified shares is equal to:(1) the amount of the civil taxing unit's certified shares determined under IC 6-3.6-6, for a civil taxing unit other than the city of Carmel or the city of Fishers;(2) the adjusted amount determined under subsection (c), for the city of Carmel; or(3) the adjusted amount determined under subsection (d), for the city of Fishers.(c) For each calendar year to which this section applies, the adjusted amount of the city of Carmel's certified shares is equal to the lesser of:(1) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; or(2) the product of:(A) the amount of the city of Carmel's certified shares determined for the immediately preceding calendar year under IC 6-3.6-6, for 2021, or this section, after 2021; and(B) one and twenty-five thousandths (1.025).(d) For each calendar year to which this section applies, the adjusted amount of the city of Fishers' certified shares is equal to:(1) the sum of:(A) the amount of the city of Carmel's certified shares determined under IC 6-3.6-6, without regard to this section; and(B) the amount of the city of Fishers' certified shares determined under IC 6-3.6-6, without regard to this section; minus(2) the adjusted amount of the city of Carmel's certified shares determined under subsection (c).As added by P.L.159-2020, SEC.55.
IN Code § 6-4.1-1-0.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-0.5. Applicability of Chapter

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.As added by P.L.157-2012, SEC.1. Amended by P.L.205-2013, SEC.99.
IN Code § 6-4.1-1-0.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-0.7. Rule Concerning Property Interests Transferred by a Decedent Dying Before January 1, 2013

Sec. 0.7. The repeal of:(1) IC 6-4.1-2;(2) IC 6-4.1-3;(3) IC 6-4.1-4-0.1;(4) IC 6-4.1-5-2, IC 6-4.1-5-3, IC 6-4.1-5-4, IC 6-4.1-5-5, IC 6-4.1-5-6, and IC 6-4.1-5-9;(5) IC 6-4.1-7-0.1;(6) IC 6-4.1-8-0.1;(7) IC 6-4.1-9-0.1, IC 6-4.1-9-2, IC 6-4.1-9-7, IC 6-4.1-9-8, and IC 6-4.1-9-9;(8) IC 6-4.1-10-1.5;(9) IC 6-4.1-11; and(10) IC 6-4.1-12-4;do not affect any taxes or duties imposed under this article or any exemptions or deductions allowed under this article with respect to a property interest transferred by a decedent whose death occurred before January 1, 2013.As added by P.L.79-2017, SEC.11.
IN Code § 6-4.1-1-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-1. Application to Article

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-2. "Appropriate Probate Court"

Sec. 2. "Appropriate probate court" means the probate court which has jurisdiction over the determination of the inheritance tax imposed as a result of a resident decedent's death.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-3. Classes of Transferees; Adopted Child as Natural Child

Sec. 3. (a) "Class A transferee" means a transferee who is any of the following:(1) A lineal ancestor of the transferor.(2) A lineal descendant of the transferor.(3) A stepchild of the transferor, whether or not the stepchild is adopted by the transferor. This subdivision applies to the estate of an individual who dies after June 30, 2004.(4) A lineal descendant of a stepchild of the transferor, whether or not the stepchild is adopted by the transferor.(5) A spouse, widow, or widower of a child of the transferor. This subdivision applies to the estate of an individual who dies after December 31, 2011.(6) A spouse, widow, or widower of a stepchild of the transferor, whether or not the stepchild is adopted by the transferor. This subdivision applies to the estate of an individual who dies after December 31, 2011.(b) "Class B transferee" means a transferee who is a:(1) brother or sister of the transferor;(2) descendant of a brother or sister of the transferor; or(3) spouse, widow, or widower of a child of the transferor. This subdivision applies to the estate of an individual who dies before January 1, 2012.(c) "Class C transferee" means a transferee, except a surviving spouse, who is neither a Class A nor a Class B transferee.(d) For purposes of this section, a legally adopted child is to be treated as if the child were the natural child of the child's adopting parent if the adoption occurred before the individual was totally emancipated. However, an individual adopted after being totally emancipated shall be treated as the natural child of the adopting parent if the adoption was finalized before July 1, 2004.(e) For purposes of this section, if a relationship of loco parentis has existed for at least ten (10) years and if the relationship began before the child's fifteenth birthday, the child is to be considered the natural child of the loco parentis parent.(f) As used in this section, "stepchild" means a child of the transferor's surviving, deceased, or former spouse who is not a child of the transferor.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1979, P.L.75, SEC.1; P.L.68-2004, SEC.1; P.L.81-2004, SEC.18; P.L.238-2005, SEC.1; P.L.220-2011, SEC.149; P.L.157-2012, SEC.2.
IN Code § 6-4.1-1-3.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-3.5. "Entity"

Sec. 3.5. "Entity" refers to a partnership, limited partnership, limited liability partnership, association, corporation, limited liability company, trust, or similar entity.As added by P.L.149-2012, SEC.1.
IN Code § 6-4.1-1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-5. "Intangible Personal Property"

Sec. 5. "Intangible personal property" means incorporeal property, such as money, deposits, credits, shares of stock, bonds, notes, other evidences of indebtedness, and other evidences of property interests.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-6. "Intestate Succession"

Sec. 6. "Intestate succession" means a property interest transfer which is effected by the statute of descent and distribution or by operation of law, as the result of the death of an individual who fails to make a complete disposition of the property under a valid will.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-7. "Non-Resident Decedent"

Sec. 7. "Non-resident decedent" means an individual who was not domiciled in Indiana at the time of his death.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-8. "Person"

Sec. 8. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, individual, and the department of state revenue.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.8-1993, SEC.92.
IN Code § 6-4.1-1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-9. "Personal Representative"

Sec. 9. "Personal representative" means a person who is appointed to administer a decedent's estate by a court which has jurisdiction over the estate.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-10. "Probate Court"

Sec. 10. "Probate court" means a court of this state which has jurisdiction over probate matters.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-11. "Resident Decedent"

Sec. 11. "Resident decedent" means an individual who was domiciled in Indiana at the time of his death.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-13. "Tangible Personal Property"

Sec. 13. "Tangible personal property" means corporeal personal property, such as goods, wares, and merchandise.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-14. "Taxable Transfer"

Sec. 14. "Taxable transfer" means a property interest transfer which is described in IC 6-4.1-2-1(a)(1) and IC 6-4.1-2-1(a)(2) (before the section's repeal) and which is not exempt from the inheritance tax under IC 6-4.1-3-1 through IC 6-4.1-3-7 (before the chapter's repeal).As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.79-2017, SEC.12.
IN Code § 6-4.1-1-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 1. Definitions and Rules of Construction|6-4.1-1-15. Gender; Singular as Plural

Sec. 15. (a) Whenever a masculine gender pronoun is used in this article, it refers to the masculine, feminine, or neuter, whichever is appropriate.(b) The singular form of any noun as used in this article includes the plural, and the plural includes the singular, where appropriate.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-4-0.2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-0.2. Applicability

Sec. 0.2. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012.As added by P.L.157-2012, SEC.7. Amended by P.L.205-2013, SEC.103.
IN Code § 6-4.1-4-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-1. Inheritance Tax Return; Filing Time; Contents

Sec. 1. (a) Except as otherwise provided in section 0.5 of this chapter or in IC 6-4.1-5-8, the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent shall file an inheritance tax return with the department of state revenue.(b) The person filing the return shall file it under oath on the forms prescribed by the department of state revenue. The return shall:(1) contain a statement of all property interests transferred by the decedent under taxable transfers known to the person filing the return;(2) indicate the fair market value, as of the appraisal date prescribed by IC 6-4.1-5-1.5, of each property interest included in the statement;(3) contain an itemized list of all inheritance tax deductions claimed with respect to property interests included in the statement;(4) contain a list which indicates the name and address of each transferee of the property interests included in the statement and which indicates the total value of the property interests transferred to each transferee; and(5) contain the name and address of the attorney for the personal representative or for the person filing the return.(c) If the decedent died testate, the person filing the return shall attach a copy of the decedent's will to the return.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.5; Acts 1980, P.L.57, SEC.9; P.L.67-1988, SEC.1; P.L.252-2001, SEC.2; P.L.6-2010, SEC.2; P.L.190-2016, SEC.2; P.L.79-2017, SEC.17.
IN Code § 6-4.1-4-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-2. Extension of Filing Time; Subsequent Extensions

Sec. 2. (a) If the Internal Revenue Service allows an extension on a federal estate tax return, the corresponding due date for the Indiana inheritance tax return is automatically extended for the same period as the federal extension.(b) If the department of state revenue finds that because of an unavoidable delay an inheritance tax return cannot be filed before the deadline established by the appropriate probate court or the department of state revenue, the department of state revenue may extend the period for filing the return. After the expiration of the first extension period, the department of state revenue may grant a subsequent extension if the person seeking the extension files a written petition that states the reason for the delay in filing the return.(c) For purposes of sections 3 and 6 of this chapter, an inheritance tax return is not due until the last day of any extension period or periods granted under this section.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.252-2001, SEC.3; P.L.238-2005, SEC.2; P.L.190-2016, SEC.3; P.L.79-2017, SEC.18.
IN Code § 6-4.1-4-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-3. Failure to File; Court Ordered Appearance Upon Request of Interested Parties

Sec. 3. The appropriate probate court shall order a person who fails to file an inheritance tax return on or before the date the return is due to appear before the court to state why the return has not been filed if an interested party files a motion asking the court to take that action. In addition, the court may on its own motion order the person to enter such an appearance.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-4-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-4. Court Order; Appearance Upon Request of Interested Parties

Sec. 4. The appropriate probate court may order a personal representative of a resident decedent's estate to file an inheritance tax return on or before a date fixed by the court if the personal representative appears before the court in response to an order issued by the court under section 3 of this chapter.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-4-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-5. Removal of Personal Representative; Grounds

Sec. 5. The appropriate probate court may order the removal of the personal representative of a resident decedent's estate and appoint a successor to take the removed personal representative's place if:(1) the personal representative fails to appear before the court in response to an order issued by it under section 3 of this chapter; or(2) the personal representative fails to file an inheritance tax return on or before the date fixed by the court under section 4 of this chapter.As added by Acts 1976, P.L.18, SEC.1.
IN Code § 6-4.1-4-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-6. Penalties for Failure to File Return; Waiver

Sec. 6. (a) Except as provided in subsection (b), the department of state revenue shall charge a person who fails to file an inheritance tax return on or before the due date a penalty in an amount that equals:(1) fifty cents ($0.50) per day for each day that the return is delinquent; or(2) fifty dollars ($50);whichever is less. The department of state revenue shall include the penalty in the inheritance tax order that it issues with respect to the decedent's estate. The person to whom the penalty is charged shall pay the penalty to the department of state revenue.(b) The department of state revenue may waive the penalty otherwise required under subsection (a) if the department of state revenue finds that the person had a justifiable excuse for not filing the return on or before the due date.As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.86-1995, SEC.6; P.L.190-2016, SEC.4; P.L.79-2017, SEC.19.
IN Code § 6-4.1-4-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-7. Nonresident Decedent; Inheritance Tax Return

Sec. 7. (a) Except as otherwise provided in section 0.5 of this chapter, the personal representative of a nonresident decedent's estate or the trustee or transferee of property transferred by the decedent shall file an inheritance tax return with the department of state revenue within nine (9) months after the date of the decedent's death. The person filing the return shall file it under oath on the forms prescribed by the department of state revenue. The return shall:(1) contain a statement of all property interests transferred by the decedent under taxable transfers known to the person filing the return;(2) indicate the fair market value, as of the appraisal date prescribed by IC 6-4.1-5-1.5, of each property interest included in the statement;(3) contain an itemized list of all inheritance tax deductions claimed with respect to property interests included in the statement;(4) contain a list which indicates the name and address of each transferee of the property interests included in the statement and which indicates the total value of the property interests transferred to each transferee; and(5) contain the name and address of the attorney for the personal representative or for the person filing the return.(b) If the decedent died testate, the person filing the return shall attach a copy of the decedent's will to the return.As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.6; Acts 1980, P.L.57, SEC.10; P.L.67-1988, SEC.2; P.L.252-2001, SEC.4; P.L.6-2010, SEC.3.
IN Code § 6-4.1-4-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 4.1. Death Taxes|Chapter 4. Filing Requirements|6-4.1-4-8. Federal Estate Tax Return; Filing With State

Sec. 8. If a federal estate tax return is filed for a decedent's estate and if a tax is imposed under this article as a result of the decedent's death, the personal representative of the decedent's estate or the trustee or transferee of property transferred by the decedent shall:(1) concurrently with the filing of the federal estate tax return file a signed copy of that return with the department of state revenue; and(2) file a copy of the final determination of federal estate tax, whether issued by the internal revenue service or a federal court, with the department of state revenue within thirty (30) days after it is received.As added by Acts 1976, P.L.18, SEC.1.