reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-8. Adjustment of Certified Distribution; Tax; Tax Rate

Sec. 8. This section applies to a county that imposes, increases, decreases, or rescinds a tax or tax rate under this article before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certified distribution of a county to provide for a distribution in the immediately following calendar year and in each calendar year thereafter. The budget agency shall provide for a full transition to certification of distributions as provided in section 4(1) through 4(2) of this chapter in the manner provided in section 6 of this chapter. If the county imposes, increases, decreases, or rescinds a tax or tax rate under this article after the date for which a certification under section 5(b) of this chapter is based, the budget agency shall adjust the certified distribution of the county after October 1 and before December 1 of the calendar year. The adjustment must reflect any other adjustment required under sections 6 and 7 of this chapter. The adjusted certification shall be treated as the county's certified distribution for the immediately succeeding calendar year. The budget agency shall certify the adjusted certified distribution to the county auditor for the county and provide the county council with an informative summary of the calculations that revises the informative summary provided in section 9 of this chapter and reflects the changes made in the adjustment.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-8.5. Transfer to State for Department of State Revenue's Information Technology Modernization Project

Sec. 8.5. (a) The budget agency shall before February 1, 2018, transfer to the state general fund from each county's trust account established under IC 6-3.6 an amount equal to:
(1) the amount of the county's certified distribution under IC 6-3.6 that is allocated to certified shares under IC 6-3.6-6 for calendar year 2017; multiplied by
(2) five-tenths of one percent (0.5%);
to reimburse the state general fund for expenditures related to the department's information technology modernization project.
(b) To the extent that the balance in a county's trust account is insufficient for the budget agency to make the entire amount of the transfer required under subsection (a) before February 1, 2018, the budget agency shall make any remaining part of the required transfer from the county's trust account in subsequent years on a schedule determined by the budget agency until the entire amount of the required transfer has been made.
As added by P.L.217-2017, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-9. Summary of Calculations Used to Determine Certified Distributions; Contents

Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include:
(1) the amount reported on individual income tax returns processed by the department during the previous fiscal year;
(2) adjustments for over distributions in prior years;
(3) adjustments for clerical or mathematical errors in prior years; and
(4) adjustments for tax rate changes.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.66; P.L.257-2019, SEC.72.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-10. Certification of Additional Information; Part of the Certified Distribution Attributable to Each Tax Rate

Sec. 10. The budget agency shall also certify information concerning the part of the certified distribution that is attributable to each of the following:
(1) The tax rate imposed under IC 6-3.6-5.
(2) The tax rate imposed under IC 6-3.6-6, separately stating:
(A) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.5; and
(B) the part of the distribution attributable to a tax rate imposed under IC 6-3.6-6-2.7.
(3) Each tax rate imposed under IC 6-3.6-7.
(4) In the case of Marion County, the local income taxes paid by local taxpayers described in IC 6-3.6-2-13(3).
The amount certified shall be adjusted to reflect any adjustment in the certified distribution under this chapter.
As added by P.L.243-2015, SEC.10. Amended by P.L.180-2016, SEC.21; P.L.239-2017, SEC.16; P.L.184-2018, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-11. Deadline for Summary of Calculations; Certification of Additional Information

Sec. 11. The information described in sections 9 and 10 of this chapter must be certified to the county auditor, to the fiscal officer of each taxing unit in the county, and to the department of local government finance not later than the later of the following:
(1) October 1 of each calendar year.
(2) Thirty (30) days after the adopting body certifies a new rate to the budget agency.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.67.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-12. Trust Account; Monthly Distributions

Sec. 12. One-twelfth (1/12) of each adopting county's certified distribution for a calendar year shall be distributed from its trust account established under this chapter to the appropriate county treasurer on the first regular business day of each month of that calendar year.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-13. Trust Account; Manner of Distributions; Warrants

Sec. 13. All distributions from a trust account established under this chapter shall be made by warrants issued by the auditor of state to the treasurer of state ordering the appropriate payments.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-14. Trust Account; Report of Account Balance

Sec. 14. Before November 2 of each year, the budget agency shall submit a report to each county auditor indicating the balance in the county's trust account as of the cutoff date set by the budget agency.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-16. Allocation and Distribution of a County's Monthly Payment to the Appropriate Entities

Sec. 16. Upon receipt, each monthly payment of a county's certified distribution or supplemental distribution shall be allocated and distributed to the appropriate entities in accordance with this article and the allocation ordinances adopted under this article.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 9. Distribution of Revenue › 6-3.6-9-19. Annual Report to Each County

Sec. 19. Before October 1, 2023, and October 1 of each year thereafter, the state department of revenue shall provide to each county a report for the fiscal year ending in the calendar year of the report. The report shall contain at least the following information:
(1) The number of returns filed by single, joint, and married filing separate status.
(2) The number of returns filed by full-year residents and filers who are not full-year residents.
(3) The amounts billed to county taxpayers for underpayment of tax during the fiscal year.
(4) The amounts collected from county taxpayers for amounts billed prior to the end of the state fiscal year ending in the calendar year of the report.
(5) The amounts reported on the individual lines of the annual returns filed by or for county taxpayers during the fiscal year ending in the calendar year of the report.
If the amounts reported on one (1) or more individual returns can reasonably identify the return information of one (1) or more county taxpayers or can reasonably result in a disclosure not permitted under Section 6103 of the Internal Revenue Code, the department may redact those amounts and such other amounts necessary to prevent the disclosure of the return information of such county taxpayers.
As added by P.L.165-2021, SEC.96. Amended by P.L.9-2022, SEC.9.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-1. Scope of Chapter

Sec. 1. This chapter is not an exhaustive list of the purposes for which revenue raised under IC 6-3.6-6 may be expended.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-2. Economic Development Purposes; Use of Revenue

Sec. 2. A county, city, or town may use revenue allocated for economic development purposes under IC 6-3.6-6-9 for any combination of the following purposes:
(1) To pay all or a part of the interest owed by a private developer or user on a loan extended by a financial institution or other lender to the developer or user if the proceeds of the loan are or are to be used to finance an economic development project.
(2) For the retirement of bonds for economic development projects.
(3) For leases or for leases or bonds entered into or issued before the date the county economic development income tax (IC 6-3.5-7 repealed) was imposed if the purpose of the lease or bonds would have qualified as a purpose under this article at the time the lease was entered into or the bonds were issued.
(4) The construction or acquisition of, or remedial action with respect to, a capital project for which the unit is empowered to issue general obligation bonds or establish a fund under any statute listed in IC 6-1.1-18.5-9.8.
(5) The retirement of bonds issued under any provision of Indiana law for a capital project.
(6) The payment of lease rentals under any statute for a capital project.
(7) Contract payments to a nonprofit corporation whose primary corporate purpose is to assist government in planning and implementing economic development projects.
(8) Operating expenses of a governmental entity that plans or implements economic development projects.
(9) Funding of a revolving fund established under IC 5-1-14-14.
(10) For a regional venture capital fund or a local venture capital fund.
(11) For any lawful purpose for which money in any of its other funds may be used.
As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.23.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-3. Issuance of Bonds for Economic Development Projects; Minimum Tax Rate; Procedures; Covenant by the General Assembly

Sec. 3. (a) The fiscal body of a county, city, or town may issue bonds payable from revenue under IC 6-3.6-6. The bonds must be for economic development projects.
(b) The fiscal body of a county, city, or town may issue bonds payable from revenue described in section 2 of this chapter for any capital project for which the fiscal body is authorized to issue general obligation bonds. The bonds issued under this section may be payable from the tax if the county option income tax (IC 6-3.5-6 repealed), the county adjusted gross income tax (IC 6-3.5-1.1 repealed), or a tax under IC 6-3.6-6 is also in effect in the county at the time the bonds are issued.
(c) If there are bonds outstanding that have been issued under this section, or leases in effect under section 4 of this chapter, the adopting body may not reduce the tax imposed under IC 6-3.6-6, or an allocation under IC 6-3.6-6-9, or certified shares pledged to repay bonds, as appropriate, below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service on the bonds to their final maturity, plus the highest annual lease payments, unless:
(1) the body that imposed a tax under IC 6-3.6-6; or
(2) any city, town, or county;
pledges all or a part of its certified shares for the life of the bonds or the term of the lease, in an amount that is sufficient, when combined with the amount pledged by the city, town, or county that issued the bonds, to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments.
(d) For purposes of subsection (c), the determination of a tax rate sufficient to produce one and twenty-five hundredths (1.25) times the total of the highest outstanding annual debt service plus the highest annual lease payments must be based on an average of the immediately preceding three (3) years tax collections, if the tax has been imposed for the last preceding three (3) years. If the tax has not been imposed for the last preceding three (3) years, the body that imposed the tax may not reduce the rate below a rate that would produce one and twenty-five hundredths (1.25) times the total of the highest annual debt service, plus the highest annual lease payments, based upon a study by a qualified public accountant or financial advisor.
(e) IC 6-1.1-20 does not apply to the issuance of bonds under this section.
(f) Bonds issued under this section may be sold at a public sale in accordance with IC 5-1-11 or may be sold at a negotiated sale.
(g) After a sale of bonds under this section, the county auditor shall prepare a debt service schedule for the bonds.
(h) The general assembly covenants that it will not repeal or amend this article in a manner that would adversely affect owners of outstanding bonds issued, or payment of any lease rentals due, under this section.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-4. Lease of Property for Economic Development Projects; Procedures; Public Hearing; Findings; Sale of Leased Facility Under Option to Buy

Sec. 4. (a) A county, city, or town may enter into a lease with a leasing body (as defined in IC 5-1-1-1) of any property that could be financed with the proceeds of bonds issued under this chapter with a lessor for a term not to exceed fifty (50) years, and the lease may provide for payments from revenues described in section 2 of this chapter, any other revenue available to the unit, or any combination of these sources.
(b) A lease may provide that payments by the unit to the lessor are required only to the extent and only for the period that the lessor is able to provide the leased facilities in accordance with the lease. The terms of each lease must be based upon the value of the facilities leased and may not create a debt of the unit for purposes of the Constitution of the State of Indiana.
(c) A lease may be entered into by the executive of the unit only after a public hearing at which all interested parties are provided the opportunity to be heard. After the public hearing, the executive may approve the execution of the lease on behalf of the unit if the executive finds that the service to be provided throughout the term of the lease will serve the public purpose of the unit and is in the best interests of its residents. Any lease approved by the executive must also be approved by an ordinance of the fiscal body of the unit.
(d) Upon execution of a lease providing for payments by the unit in whole or in part from revenues described in section 2 of this chapter and upon approval of the lease by the unit's fiscal body, the executive of the unit shall publish notice of the execution of the lease and its approval in accordance with IC 5-3-1.
(e) Except as provided in this section, no approvals of any governmental body or agency are required before the unit enters into a lease under this section.
(f) An action to contest the validity of the lease under this section or to enjoin the performance of any of its terms and conditions must be brought within thirty (30) days after the publication of the notice of the execution and approval of the lease.
(g) If a unit exercises an option to buy a leased facility from a lessor, the unit may subsequently sell the leased facility, without regard to any other statute, to the lessor at the end of the lease term at a price set forth in the lease or at fair market value established at the time of the sale by the executive of the unit through auction, appraisal, or arms length negotiation. If the facility is sold at auction, after appraisal, or through negotiation, the unit shall conduct a hearing after public notice in accordance with IC 5-3-1 before the sale. Any action to contest the sale must be brought within fifteen (15) days of the hearing.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-5. Issuance and Sale of Obligations of Civil Taxing Unit or Lessor

Sec. 5. Notwithstanding any other law, if a civil taxing unit desires to issue obligations, or enter into leases, payable wholly or in part by the taxes imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5), the obligations of the civil taxing unit or any lessor may be sold at public sale in accordance with IC 5-1-11 or at negotiated sale.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 10. Permitted Expenditures › 6-3.6-10-6. Pledge of Revenues; Enforceability; Covenant by the General Assembly

Sec. 6. (a) A pledge of revenues from a tax imposed under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5) is enforceable in accordance with IC 5-1-14.
(b) With respect to obligations for which a pledge has been made under IC 6-3.6-6 or IC 6-3.6-7 (but not IC 6-3.6-5), the general assembly covenants with the county and the purchasers or owners of those obligations that this article will not be repealed or amended in any manner that will adversely affect the tax collected under this article as long as the principal of or interest on those obligations is unpaid.
As added by P.L.243-2015, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 11. Supplemental Allocation and Distribution Requirements › 6-3.6-11-1. Applicability; Use of Former Tax to Provide Levy Freeze; Levy Amounts; County Resolution; Income Tax Distributions

Sec. 1. (a) This section applies to any county that imposed a former tax to provide for a levy freeze.
(b) The tax rate used to provide for a levy freeze shall be part of the tax rate under IC 6-3.6-6. The maximum tax rate that may be applied for a levy freeze is one percent (1%). The levy freeze tax rate may be increased but not decreased or rescinded unless an adopting body adopts a resolution to request approval from the department of local government finance to lower the levy freeze tax rate.
(c) The department shall approve a lower levy freeze tax rate if it finds that the lower rate, in addition to the supplemental distribution as determined in a resolution adopted under subsection (d), would fund the levy freeze dollar amount (the total amount of foregone maximum levy increases for all taxing units for all years). If the department approves a lower levy freeze tax rate, the adopting body must adopt an ordinance to lower the levy freeze tax rate before the lower rate may take effect.
(d) A county may adopt a resolution to require that a supplemental distribution amount to be distributed under IC 6-3.6-9-15(d)(4) shall first be used to lower the levy freeze tax rate in subsection (c). If a resolution is adopted, the supplemental distribution under IC 6-3.6-9-15(d)(4) shall first be used to lower a county's levy freeze tax rate and any additional supplemental distribution calculated that is above the amount needed to lower the levy freeze tax rate shall be distributed to each taxing unit as provided under IC 6-3.6-9-15(d)(4).
(e) The revenue from the tax rate shall continue to be applied under this article as it was applied under the former tax, including the use of a stabilization fund.
(f) The distributions of income tax revenue attributable to a levy freeze tax rate shall be made before allocating or distributing the remaining revenue under IC 6-3.6-6 or applying the property tax credits funded by a tax rate under IC 6-3.6-5.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.69; P.L.247-2017, SEC.24; P.L.239-2023, SEC.16.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 11. Supplemental Allocation and Distribution Requirements › 6-3.6-11-1.5. Marion County; Transfers to Bid Fund of Capital Improvement Board

Sec. 1.5. (a) This section applies only to Marion County.
(b) If the capital improvement board established under IC 36-10-9 has established a bid fund described in IC 5-13-10.5-18(g), the county auditor shall transfer to the bid fund an amount equal to the part of the county's certified distribution that is certified under IC 6-3.6-9-10(4).
As added by P.L.239-2017, SEC.17.
2023 Indiana Code › Title 6. Taxation › Article 3.6. Local Income Taxes › Chapter 11. Supplemental Allocation and Distribution Requirements › 6-3.6-11-4. Revenue Dedicated to Public Safety; Used for Funding of Operation of Public Communications System and Computer Facilities District; Allocations and Distributions to Civil Taxing Units

Sec. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22) and located within the county as provided in IC 6-3.6-6-8. This tax revenue shall be allocated and distributed to the PSAP before the allocation and distribution to any taxing units of the remaining tax revenue allocated to public safety as provided in IC 6-3.6-6.
As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.71; P.L.247-2017, SEC.25.
2023 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.
2023 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.
2023 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.
2023 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 2026

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 2026.
(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 three hundredths (1.03).
(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. Amended by P.L.236-2023, SEC.82.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 1. Definitions and Rules of Construction › 6-4.1-1-4. Repealed

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.1; P.L.87-1983, SEC.1; P.L.2-1987, SEC.23. Repealed by P.L.205-2013, SEC.100.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 4. Filing Requirements › 6-4.1-4-1. Inheritance Tax Return; 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 4. Filing Requirements › 6-4.1-4-9. Filing Fee Prohibited

Sec. 9. A person may not be required to pay a fee to file an inheritance tax return.
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.11.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-0.5. Applicability

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.8. Amended by P.L.205-2013, SEC.104.
2023 Indiana Code › Title 6. Taxation › Article 4.1. Death Taxes › Chapter 5. Determination of Inheritance Tax › 6-4.1-5-1. Tax Rates; Transfers to Classes A, B, and C Transferees

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of:
(1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxable transfer or transfers; minus
(2) the total amount of exemptions and deductions provided under sections 9.1 through 15 of IC 6-4.1-3 (before its repeal) with respect to the property interests so transferred.
(b) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class A transferee is prescribed in the following table:
NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED
INHERITANCE TAX
$25,000 or less
1% of net taxable value
over $25,000 but not
over $50,000
$250, plus 2% of net
taxable value over $25,000
over $50,000 but not
over $200,000
$750, plus 3% of net
taxable value over $50,000
over $200,000 but not
over $300,000
$5,250, plus 4% of net
taxable value over $200,000
over $300,000 but not
over $500,000
$9,250, plus 5% of net
taxable value over $300,000
over $500,000 but not
over $700,000
$19,250, plus 6% of net taxable value over $500,000
over $700,000 but not
over $1,000,000
$31,250, plus 7% of net taxable value over $700,000
over $1,000,000 but not
over $1,500,000
$52,250, plus 8% of net taxable value over $1,000,000
over $1,500,000
$92,250, plus 10% of net taxable value over $1,500,000
(c) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class B transferee is prescribed in the following table:
NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED
INHERITANCE TAX
$100,000 or less
7% of net taxable value
over $100,000 but not
over $500,000
$7,000, plus 10% of net
taxable value over $100,000
over $500,000 but not
over $1,000,000
$47,000, plus 12% of net taxable value over $500,000
over $1,000,000
$107,000, plus 15% of net taxable value over $1,000,000
(d) The inheritance tax imposed on a decedent's transfer of property interests to a particular Class C transferee is prescribed in the following table:
NET TAXABLE VALUE OF PROPERTY INTERESTS TRANSFERRED
INHERITANCE TAX
$100,000 or less
10% of net taxable value
over $100,000 but not
over $1,000,000
$10,000, plus 15% of net taxable value over $100,000
over $1,000,000
$145,000, plus 20% of net taxable value over $1,000,000
As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.7; Acts 1979, P.L.75, SEC.10; Acts 1980, P.L.57, SEC.12; P.L.87-1983, SEC.5; P.L.86-2018, SEC.78.