reglab/housing_qa huggingface dataset:
IN Code § 6-8-13-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-3. "Disaster Period"

Sec. 3. As used in this chapter, "disaster period" means the period:(1) beginning on the date ten (10) days before the day on which a disaster emergency is declared; and(2) ending sixty (60) days after the date on which the disaster emergency declaration ends.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-4. "Disaster Emergency Related Work"

Sec. 4. As used in this chapter, "disaster emergency related work" means:(1) repairing, renovating, installing, or building; or(2) rendering services or transacting other business activities related to;infrastructure that is damaged, impaired, or destroyed by an event that caused a disaster emergency to be declared.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-5. "Registered Business"

Sec. 5. As used in this chapter, "registered business" means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-6. "Entity"

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.
IN Code § 6-8-13-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-7. "Infrastructure"

Sec. 7. As used in this chapter, "infrastructure" means the following:(1) Real or personal property or equipment owned or used by:(A) a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a));(B) a municipally owned utility (as defined in IC 8-1-2-1(h));(C) a joint agency (as defined in IC 8-1-2.2-2(e)); or(D) a communications service provider (as defined in IC 8-1-32.6-3).(2) Public roads and bridges and related support facilities.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-7.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-7.5. "Mutual Assistance Agreement"

Sec. 7.5. As used in this chapter, "mutual assistance agreement" means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operating, or owning and operating infrastructure in Indiana may request and receive assistance from an out-of-state business to perform disaster emergency related work during a disaster period.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-8. "Out-of-State Business"

Sec. 8. (a) As used in this chapter, "out-of-state business" means an entity that:(1) is not:(A) a registered business;(B) incorporated in Indiana; or(C) otherwise authorized to do business in Indiana;on the date on which a disaster period begins; and(2) does not maintain a physical presence in Indiana during the taxable year in which a disaster emergency is declared.(b) The term includes the following:(1) A business whose services are requested by a registered business or by a state or local government for performing disaster emergency related work in Indiana.(2) A business entity that is affiliated with a registered business in Indiana solely through common ownership.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-9. "Out-of-State Employee"

Sec. 9. As used in this chapter, "out-of-state employee" means an individual who is:(1) employed by an out-of-state business at any time during a disaster period; and(2) for purposes of section 14 of this chapter, not a resident of Indiana.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-10. Submission of Information by Out-of-State Businesses Performing Disaster Emergency Related Work

Sec. 10. (a) An out-of-state business that enters Indiana shall, upon request, provide the department a statement that the business is in Indiana for purposes of responding to a disaster emergency. The statement must include:(1) the name of the business;(2) the state in which the business is domiciled;(3) the principal business address of the business;(4) the federal tax identification number of the business;(5) the date the business entered Indiana; and(6) contact information for the business.(b) A registered business shall, upon request, provide the information required by subsection (a) for any affiliate that enters Indiana as an out-of-state business. The notification must include contact information for the registered business.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-11. Exemptions

Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period:(1) Paying any state or local taxes, including ad valorem and payroll taxes, regardless of the manner in which the out-of-state business reports, files, or remits the taxes. For purposes of any state or local tax on or measured by, in whole or in part, gross or net income or receipts, all activity of the out-of-state business that is conducted in Indiana in accordance with this chapter is disregarded with respect to any filing requirement of the tax, including a filing requirement for a unitary or combined group of which the out-of-state business may be a part.(2) Complying with any state or local business, occupational licensing, or registration requirements.(3) Providing worker's compensation insurance under IC 22-3-5.(4) Making employer contributions to the unemployment compensation system under IC 22-4-10.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-12 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-12. Presence of Out-of-State Employees; Bearing on Residency

Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to:(1) file and pay state or local income taxes;(2) be subject to income tax withholding; or(3) file and pay any other state or local tax or fee;during a disaster period. This includes any related state or local employer withholding or remittance obligations.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-13 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-13. Out-of-State Employees; Licensing and Registration Exemption

Sec. 13. An out-of-state employee is exempt from state and local licensing and registration requirements with respect to disaster emergency related work performed during a disaster period.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-13-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 13. Disaster Recovery Exemptions|6-8-13-14. Requirement to Pay Transaction Fees and Taxes

Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including:(1) fuel taxes;(2) hotel taxes;(3) car rental taxes; or(4) gross retail taxes or use taxes on a purchase of materials or services by the out-of-state business or out-of-state employee for use or consumption during the disaster period, unless the purchase is otherwise exempt during a disaster period.As added by P.L.293-2013(ts), SEC.26.
IN Code § 6-8-14-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-1. Application of Chapter

Sec. 1. This chapter applies to a motorsports investment district established under IC 5-1-17.5.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-2. "Qualified Motorsports Facility"

Sec. 2. As used in this chapter, "qualified motorsports facility" has the meaning set forth in IC 5-1-17.5-14.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-3. "Race Day"

Sec. 3. As used in this chapter, "race day" means a day on which a race is conducted in which a competitor may earn points toward a series championship.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-4. Admissions Fee Imposed; Amount

Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals:(1) the price of each admission to a qualified motorsports facility; multiplied by(2) the applicable percentage determined under subsection (b).(b) The applicable percentage is as follows:(1) Six percent (6%) on any admissions charge of at least one hundred fifty dollars ($150).(2) Three percent (3%) on any admissions charge of at least one hundred dollars ($100) but less than one hundred fifty dollars ($150).(3) Two percent (2%) on any admissions charge of less than one hundred dollars ($100).(c) The fee imposed under subsection (a) does not apply to any amount charged for parking at a qualified motorsports facility.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-5. Liability for Admissions Fee

Sec. 5. Each person who pays a price for admission to a qualified motorsports facility on a race day is liable for the fee imposed under this chapter.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-6. Collection of Admissions Fee

Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee at the same time the price for admission is paid, regardless of whether the price paid is for a single admission, for season tickets, or for any other admission arrangement. In addition, the person shall collect the fee as an agent of the state.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-7. Remitting of Admissions Fees; Filing of Returns

Sec. 7. A person who collects an admissions fee under section 6 of this chapter shall remit the fee collections to the department of state revenue. The person shall remit the fees collected during a particular month before the fifteenth day of the following month. At the time the fees are remitted, the person shall file a return on the form prescribed by the department of state revenue.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-14-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-8. Deposit of Admissions Fees Into State General Fund

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.
IN Code § 6-8-14-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 14. Motorsports Admissions Fee|6-8-14-9. Expiration of Admissions Fee

Sec. 9. The admissions fee expires on the later of:(1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority under IC 5-1-17.5 are no longer deemed outstanding; or(2) the date on which the department of state revenue certifies to the Indiana finance authority, the Indiana motorsports commission, and the qualified motorsports facility that the aggregate amount of credits provided to the owner or owners of the qualified motorsports facility under IC 4-10-23 equals or exceeds the aggregate of the amount of the appropriations made to the Indiana motorsports commission and used to pay rent by the Indiana motorsports commission to the Indiana finance authority under any lease entered into between the Indiana finance authority and the Indiana motorsports commission under IC 5-1-17.5 and any expenses that are incurred by the Indiana finance authority or the Indiana motorsports commission under IC 5-1-17.5 and are not paid out of such rent.As added by P.L.233-2013, SEC.9.
IN Code § 6-8-15-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax|6-8-15-1. "Commissioner"

Sec. 1. As used in this chapter, "commissioner" refers to the insurance commissioner appointed under IC 27-1-1-2.As added by P.L.154-2020, SEC.38.
IN Code § 6-8-15-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax|6-8-15-2. "Department"

Sec. 2. As used in this chapter, "department" refers to the Indiana department of insurance created by IC 27-1-1-1.As added by P.L.154-2020, SEC.38.
IN Code § 6-8-15-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax|6-8-15-3. "Nonprofit Agricultural Organization"

Sec. 3. As used in this chapter, "nonprofit agricultural organization" means an organization:(1) that is exempt from taxation under Section 501(c)(5) of the Internal Revenue Code;(2) that is domiciled in Indiana;(3) that was in existence before 1950; and(4) the members of which include residents of every county in Indiana.As added by P.L.154-2020, SEC.38.
IN Code § 6-8-15-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax|6-8-15-4. "Nonprofit Agricultural Organization Coverage"

Sec. 4. As used in this chapter, "nonprofit agricultural organization coverage" means health benefit coverage that is:(1) sponsored by:(A) a nonprofit agricultural organization; or(B) an affiliate of a nonprofit agricultural organization;(2) offered only to:(A) members of the nonprofit agricultural organization; and(B) families of the members of the nonprofit agricultural organization;(3) deemed by the nonprofit agricultural organization to be important in assisting its members to live long and productive lives; and(4) offered to members of the nonprofit agricultural organization in every county in Indiana.As added by P.L.154-2020, SEC.38.
IN Code § 6-8-15-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8. Miscellaneous|Chapter 15. Nonprofit Agricultural Organization Health Coverage Tax|6-8-15-5. Nonprofit Agricultural Organization Health Coverage Tax

Sec. 5. If an organization provides nonprofit agricultural organization coverage in Indiana, the organization is subject to a nonprofit agricultural organization health coverage tax under this chapter.As added by P.L.154-2020, SEC.38.
IN Code § 6-8.1-1-1.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-1.5. "Commissioner"

Sec. 1.5. Except as provided in section 3 of this chapter, "commissioner" refers to the commissioner of the department.As added by P.L.332-1989(ss), SEC.17.
IN Code § 6-8.1-1-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-2. "Department"

Sec. 2. "Department" means the Indiana department of state revenue.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-1-3 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-3. "Person"

Sec. 3. "Person" includes an individual, assignee, receiver, commissioner, fiduciary, trustee, executor, administrator, institution, national bank, bank, consignee, firm, partnership, joint venture, pool, syndicate, bureau, association, cooperative association, society, club, fraternity, sorority, lodge, corporation, limited liability company, Indiana political subdivision engaged in private or proprietary activities, estate, trust, or any group or combination acting as a unit.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.8-1993, SEC.103.
IN Code § 6-8.1-1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-4. "Due Date"

Sec. 4. "Due date" means the last date on which a particular act, such as filing a return or making a payment, may be performed and still be on time. If an extension of time is allowed for performing a particular act, the "due date" is the last day of the extension period.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-1-5.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-5.5. "Taxpayer"

Sec. 5.5. "Taxpayer" means a person liable for the payment of taxes.As added by P.L.332-1989(ss), SEC.18.
IN Code § 6-8.1-1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-6. Application of Article; Conflicts With Other Laws

Sec. 6. The provisions of this article apply for the purposes of imposing, collecting, and administering the listed taxes. However, if a provision of this article conflicts with a provision of the law relating to any of the listed taxes, the provision of the law relating to the listed tax controls for purposes of imposing, collecting, or administering that listed tax.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-7. Definitions; Applicability

Sec. 7. The definitions in this chapter apply throughout this article.As added by P.L.332-1989(ss), SEC.19.
IN Code § 6-8.1-1-8 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 1. Definitions and Applicability|6-8.1-1-8. Applicability of Law; Determination of Rights and Duties

Sec. 8. (a) This chapter and IC 6-8.1-2 through IC 6-8.1-10-1 (except IC 6-8.1-5-2) apply after December 31, 1980, regardless of when the tax liability arose. If the tax liability was assessed before January 1, 1981, the rights and duties of the taxpayer and the state are determined (except for interest on the liability for which IC 6-8.1-10-1 applies beginning January 1, 1981) with regard to the assessment, hearing, and appeals procedures and limitations that existed at the time of the tax liability assessment and before January 1, 1981, notwithstanding the repeal of those procedures and limitations.(b) Except as provided in subsection (c), IC 6-8.1-5-2 and IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply only with respect to taxes imposed for periods ending after December 31, 1980. Tax liabilities arising before January 1, 1981, are, with respect to additions to tax and penalties, determined, administered, and assessed under the appropriate listed tax laws in effect on December 31, 1980, instead of under this article. The rights and duties of the taxpayers and the state under those laws are fully and completely preserved with respect to the additions to tax and penalties.(c) IC 6-8.1-10-2.1 through IC 6-8.1-10-7 may apply to tax liabilities arising during any period that ends before January 1, 1981, if:(1) the commissioner has not issued an assessment with respect to that prior period; or(2) the commissioner has issued the assessment that is or may be the subject of a petition for reassessment and the commissioner's decision on that assessment has not been issued as of January 1, 1981, and the taxpayer elects to have all of IC 6-8.1-10-2.1 through IC 6-8.1-10-7 apply as fully as if those sections had been in effect at the time the tax liability arose. The election must be made within sixty (60) days after assessment or before June 1, 1981, whichever occurs last. An election under this subsection may not shorten the statute of limitations upon assessments otherwise applying to tax liabilities arising before January 1, 1981.As added by P.L.332-1989(ss), SEC.20. Amended by P.L.1-1991, SEC.68; P.L.1-2010, SEC.36.
IN Code § 6-8.1-2-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 2. Department Organization|6-8.1-2-1. Establishment

Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority.As added by Acts 1980, P.L.61, SEC.1.
IN Code § 6-8.1-2-2 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 2. Department Organization|6-8.1-2-2. Control by Governor

Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.100-2012, SEC.19.
IN Code § 6-8.1-3-1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 8.1. Department of State Revenue; Tax Administration|Chapter 3. Duties, Powers, and Responsibilities|6-8.1-3-1. Tax Administration, Collection, and Enforcement; Vehicle Excise Tax; Commercial Vehicle Excise Taxes

Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes.(b) In the case of the vehicle excise tax, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the agencies named in IC 6-6-5.(c) In the case of commercial vehicle excise taxes that are payable to the bureau of motor vehicles and are not subject to apportionment under the International Registration Plan, the department has the responsibility to act only in the investigation, assessment, collection, and enforcement of the tax in instances of delinquency or evasion. Primary responsibility for the administration and collection of the tax remains with the bureau of motor vehicles.As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.335-1989(ss), SEC.18; P.L.24-1992, SEC.57; P.L.181-1999, SEC.4; P.L.91-2006, SEC.9; P.L.256-2017, SEC.85.