reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 1. Petroleum Severance Tax › 6-8-1-27. Disposition of Revenues

Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer of state and known as the oil and gas fund.
(b) Money paid into this fund shall be devoted to the following purposes upon appropriation:
(1) To the expenses of administering this chapter.
(2) To the division of reclamation of the department of natural resources for the purpose of administering IC 14-37.
(3) To research pertaining to exploration for, development of, and wise use of petroleum resources in Indiana.
Formerly: Acts 1947, c.278, s.27. As amended by Acts 1982, P.L.63, SEC.1; P.L.109-1988, SEC.17; P.L.1-1995, SEC.53; P.L.127-2022, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 3. Department of State Revenue─powers and Duties › 6-8-3-4. Repealed

Formerly: Acts 1947, c.10, s.4. As amended by Acts 1980, P.L.51, SEC.60. Repealed by Acts 1980, P.L.61, SEC.15.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 3. Department of State Revenue─powers and Duties › 6-8-3-17. Repealed

As added by Acts 1978, P.L.162, SEC.1. Amended by Acts 1979, P.L.16, SEC.2; Acts 1981, P.L.77, SEC.18; Acts 1982, P.L.64, SEC.1; P.L.77-1985, SEC.34. Repealed by P.L.332-1989(ss), SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 3. Department of State Revenue─powers and Duties › 6-8-3-18. Repealed

As added by Acts 1981, P.L.96, SEC.1. Amended by Acts 1982, P.L.59, SEC.3; P.L.19-1986, SEC.19. Repealed by P.L.332-1989(ss), SEC.47.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 5. Exemption of Proceeds and Interest on Municipal Bonds From All Taxes › 6-8-5-1. Qualifying Bonds, Notes, Warrants, or Other Evidences of Indebtedness; Application; Financial Institution Franchise Tax

Sec. 1. (a) All bonds issued after March 11, 1959, or notes, warrants, or other evidences of indebtedness issued in the state of Indiana by or in the name of any Indiana county, township, city, incorporated town, school corporation, state educational institution, or any other Indiana political, municipal, public or quasi-public corporation or body, or in the name of any special assessment or taxing district or in the name of any authorized body of any such corporation or district, the interest thereon, the proceeds received by a holder from the sale of such obligations to the extent of the holder's cost of acquisition, or proceeds received upon redemption prior to maturity, or proceeds received at maturity, and the receipt of such interest and proceeds, shall be exempt from taxation in the state of Indiana for all purposes.
(b) All bonds issued after March 11, 1933, and before March 12, 1959, by any municipality in this state under the provisions of any statute whereby the terms thereof provide for the payment of such bonds out of the funds derived from the revenues of any municipally owned utility or which are to be paid by pledging the physical property of any such municipally owned utility, or any bonds issued pledging both the physical property and the revenues of such utility, or any bonds issued for additions to or improvements to be made to such municipally owned utility, or any bonds issued by any municipality to be paid out of taxes levied by such municipality for the acquiring, purchase, construction, or the reconstruction of a utility, or any part thereof, shall be exempt from taxation for all purposes.
(c) This section does not apply to measuring the franchise tax imposed on the privilege of transacting the business of a financial institution in Indiana under IC 6-5.5.
(d) No other statute exempting interest paid on debt obligations of:
(1) a state or local public entity, including an agency, a government corporation, or an authority; or
(2) a corporation or other entity leasing real or personal property to an entity described in subdivision (1);
applies to measuring of the franchise tax imposed on financial institutions under IC 6-5.5.
[Pre-Local Government Recodification Citations: 6-8-5-1; 19-3-18-1.]
Formerly: Acts 1959, c.154, s.1. As amended by Acts 1980, P.L.8, SEC.58; P.L.80-1985, SEC.1; P.L.21-1990, SEC.37; P.L.68-1991, SEC.17; P.L.254-1997(ss), SEC.12; P.L.2-2007, SEC.128; P.L.172-2011, SEC.85; P.L.79-2017, SEC.53.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 8. Reciprocal Full Faith and Credit Taxation Act › 6-8-8-1. Suits to Enforce Tax Liability; "Taxes" Defined

Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Indiana to recover any tax which may be owing to it when the same right is accorded to the state of Indiana and its political subdivisions by such state, whether such right is granted by statutory authority or as a matter of comity.
(b) The courts of this state shall recognize and enforce the liability for taxes lawfully imposed by the laws of any other state which extends like comity in respect of the liability for taxes lawfully imposed by the laws of this state. The officials of such other state are authorized to bring action in the courts of this state for the collection of such taxes. The certificate of the secretary of state of such other state to the effect that such officials have the authority to collect the taxes so to be collected by such action shall be conclusive proof of that authority.
(c) The term "taxes" as used in this chapter shall include:
(1) any and all tax assessments lawfully made, whether they be based upon a return or other disclosure of the taxpayer, or upon the information and belief of the taxing authority, or otherwise;
(2) license fees;
(3) any and all penalties lawfully imposed pursuant to a taxing statute;
(4) interest charges lawfully added to the tax liability which constitutes the subject of the action; and
(5) costs resulting from suits or processes in connection therewith.
(d) The attorney general of this state is empowered to bring action in the courts of other states to collect taxes legally due this state.
(e) Whenever a cause of action has accrued under or by virtue of the laws of any other state or territory, such cause of action may be brought in any of the courts of this state, by the person or persons entitled to the proceeds of such cause of action. Provided, however, that such person or persons shall be authorized to bring such action by the laws of the state or territory where the cause of action accrued.
Formerly: Acts 1951, c.180, s.1. As amended by P.L.2-1988, SEC.38.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 8. Reciprocal Full Faith and Credit Taxation Act › 6-8-8-2. Short Title

Sec. 2. This chapter shall be known as The Reciprocal Full Faith and Credit Taxation Act.
Formerly: Acts 1951, c.180, s.2. As amended by P.L.2-1988, SEC.39.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 8. Reciprocal Full Faith and Credit Taxation Act › 6-8-8-3. Conflicting Laws

Sec. 3. All laws in conflict with or in limitation of this chapter are superseded by this chapter.
Formerly: Acts 1951, c.180, s.3. As amended by P.L.2-1988, SEC.40.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-0.1. Application of Chapter

Sec. 0.1. (a) The addition of this chapter by P.L.92-1995 applies to taxable years beginning after December 31, 1995.
(b) The addition of this chapter by P.L.93-1995 applies to taxable years beginning after December 31, 1995.
As added by P.L.220-2011, SEC.162.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-1. "Deductible"

Sec. 1. As used in this chapter, "deductible" means the total deductible for an employee and all dependents of the employee for a calendar year.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-2. "Dependent"

Sec. 2. As used in this chapter, "dependent" means any of the following:
(1) The spouse of an employee.
(2) An employee's child who is one (1) of the following:
(A) Less than nineteen (19) years of age.
(B) Less than twenty-three (23) years of age and enrolled as a full-time student at an accredited college or university.
(C) Legally entitled to the provision by the employee of proper or necessary subsistence, education, medical care, or other care necessary for the child's health, guidance, or well-being, and not otherwise emancipated, self-supporting, married, or a member of the armed forces of the United States.
(D) Mentally or physically incapacitated to the extent that the child is not self-sufficient.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-3. "Eligible Medical Expense"

Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) of the Internal Revenue Code).
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-4. "Employee"

Sec. 4. As used in this chapter, "employee" means the individual:
(1) for whose benefit; or
(2) for the benefit of whose dependents;
a medical care savings account is established.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-5. "Higher Deductible"

Sec. 5. (a) As used in this chapter, for calendar year 1996, "higher deductible" means a deductible of:
(1) not less than one thousand dollars ($1,000); and
(2) not more than five thousand dollars ($5,000).
(b) For calendar years after 1996, the term means a deductible of:
(1) not less than the figure set forth in subsection (a)(1), adjusted under subsection (c); and
(2) not more than the figure set forth in subsection (a)(2), adjusted under subsection (c).
(c) The adjustments referred to in subsections (b)(1) and (b)(2):
(1) may reflect increases in the general level of prices since 1995; and
(2) must be based on:
(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or
(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-6. "Medical Care Savings Account" or "Account"

Sec. 6. As used in this chapter, "medical care savings account" or "account" means an account established in Indiana under a medical care savings account program to pay the eligible medical expenses of an employee and dependents of the employee.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-7. "Medical Care Savings Account Program"

Sec. 7. A "medical care savings account program" means a program established under this chapter to pay the eligible medical expenses of employees and dependents of employees through medical care savings accounts.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-8. "Qualified Higher Deductible Health Plan"

Sec. 8. As used in this chapter, "qualified higher deductible health plan" means a health coverage policy, certificate, or contract that:
(1) provides for the payment of eligible medical expenses that exceed a higher deductible;
(2) is purchased by an employer for the benefit of employees and dependents of employees; and
(3) is part of a medical care savings account program established under this chapter.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-9. Powers and Duties of Employer

Sec. 9. (a) Except as otherwise provided by statute, contract, or a collective bargaining agreement, an employer may establish a medical care savings account program for the employer's employees.
(b) An employer that establishes a medical care savings account program under this chapter shall, before making any contributions to medical care savings accounts under the program, inform all employees in writing of the federal tax status of contributions made under this chapter.
(c) Except as provided in sections 17 and 23 of this chapter, the:
(1) principal contributed by an employer to a medical care savings account before January 1, 2016;
(2) interest earned on money on deposit in a medical care savings account; and
(3) money:
(A) paid out of a medical care savings account for eligible medical expenses; or
(B) used to reimburse an employee for eligible medical expenses;
are exempt from taxation as income of the employee under IC 6-3-2-18.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.250-2015, SEC.45.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-10. Requirements

Sec. 10. (a) A medical care savings account program established by an employer under this chapter must include all of the following:
(1) The purchase by the employer of a qualified higher deductible health plan for the benefit of one (1) or more employees and dependents of the employees.
(2) The contribution by the employer, and the deposit into the medical care savings account established on behalf of each employee, of all or part of the difference between:
(A) the cost to the employer of purchasing a qualified higher deductible health plan for the benefit of the employee; and
(B) the cost previously incurred by the employer to pay the eligible medical expenses of the employee through a health coverage policy, certificate, or contract.
(3) The designation of an account administrator to administer the medical care savings accounts of employees.
(b) Notwithstanding subsection (a)(2), if an employer, before establishing a medical care savings account program under this chapter, did not pay the eligible medical expenses of the employer's employees through a health coverage policy, certificate, or contract, the employer may contribute all or part of the deductible of the qualified higher deductible health plan purchased by the employer to establish the medical care savings account program.
(c) The contribution under subsection (b) must not exceed the following:
(1) For 1996, five thousand dollars ($5,000).
(2) For calendar years after 1996, the figure set forth in subdivision (1), adjusted under subsection (d).
(d) The adjustments referred to in subsection (c):
(1) may reflect increases in the general level of prices since 1995; and
(2) must be based on:
(A) the Consumer Price Index updated monthly by the Bureau of Labor Statistics of the United States Department of Labor; or
(B) other figures issued by the government of the United States to indicate increases in the general level of prices in the United States.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.66-1996, SEC.1.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-11. Contributions by Employee

Sec. 11. (a) A medical care savings account program established by an employer under this chapter may allow an employee to contribute money to the medical care savings account established for the employee. However, an employee may not contribute an amount larger than necessary to make the balance in the account equal the deductible.
(b) Notwithstanding sections 17 and 23 of this chapter, if an employee contributes money to an account under this section:
(1) the money may be withdrawn from the account by the employee at any time and for any purpose without a penalty;
(2) the withdrawal of the money by the employee is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7; and
(3) income earned on the money while it is in the account is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-11.5. Withdrawal of Money Contributed After December 31, 2015

Sec. 11.5. If an employer contributes money to an account under this chapter after December 31, 2015, for which no exemption applies under IC 6-3-2-18(c) and for which no exemption or exclusion applies under the Internal Revenue Code at the time of contribution:
(1) the money may be withdrawn from the account by the employee at any time and for any purpose without a penalty; and
(2) the withdrawal of the principal amount contributed by the employer is not income to the employee that is subject to taxation under IC 6-3-1 through IC 6-3-7.
As added by P.L.250-2015, SEC.46. Amended by P.L.122-2016, SEC.8.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-12. Authorized Account Administrators

Sec. 12. The following may be an account administrator under this chapter:
(1) A federal or state chartered:
(A) bank;
(B) savings association;
(C) savings bank; or
(D) credit union.
(2) A trust company authorized to act as a fiduciary.
(3) An insurance company or a health maintenance organization authorized to do business in Indiana under IC 27.
(4) A broker-dealer, an agent, or an investment advisor registered under IC 23-19.
(5) A person that is licensed as an administrator under IC 27-1-25.
(6) An employee welfare benefit plan that is governed by the federal Employee Retirement Income Security Act, 29 U.S.C. 1001 et seq.
(7) An employer that participates in the medical care savings account program.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.79-1998, SEC.14; P.L.160-2003, SEC.1; P.L.27-2007, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-13. Use of Funds

Sec. 13. An account administrator shall use the funds held in a medical care savings account exclusively for the purpose of paying the eligible medical expenses of the employee or the employee's dependents.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-14. Prohibited Use of Funds

Sec. 14. (a) Funds held in a medical care savings account shall not be used to cover medical expenses of the employee or the employee's dependents that are otherwise covered.
(b) Medical expenses that are "otherwise covered" for the purposes of this section include expenses covered by:
(1) an automobile insurance policy;
(2) a workers' compensation insurance policy or self-insured plan; or
(3) another health coverage policy, certificate, or contract.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-15. Reimbursement

Sec. 15. If an employee submits documentation to the account administrator concerning eligible medical expenses that the employee has incurred and paid for medical care for the employee or a dependent of the employee, the account administrator shall reimburse the employee from the employee's account for the eligible medical expenses paid by the employee.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-16. Advancement of Money

Sec. 16. An employer that makes contributions to a medical care savings account program on a periodic installment basis may advance to an employee, interest free, an amount necessary to cover unpaid eligible medical expenses that exceed the amount in the employee's medical care savings account if the employee agrees to repay the advance:
(1) from future installments; or
(2) when the employee ceases to be an employee of the employer.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-17. Withdrawal of Money for Other Purposes

Sec. 17. (a) An employee may, under this section, withdraw money from the employee's medical care savings account for a purpose other than the purposes set forth in section 13 of this chapter.
(b) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money from the employee's medical care savings account on the last business day of the account administrator's business year for a purpose not set forth in section 13 of this chapter:
(1) the money withdrawn is income to the individual that is subject to taxation under IC 6-3-2-18(e); but
(2) the withdrawal does not:
(A) subject the employee to a penalty; or
(B) make the interest earned on the account during the tax year taxable as income of the employee.
(c) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withdraws money for a purpose not set forth in section 13 of this chapter at any time other than the last business day of the account administrator's business year, all of the following apply:
(1) The amount of the withdrawal is income to the individual that is subject to taxation under IC 6-3-2-18(e).
(2) The administrator shall withhold and, on behalf of the employee, pay a penalty to the department of state revenue equal to ten percent (10%) of the amount of the withdrawal.
(3) All interest earned on the balance in the account during the tax year in which a withdrawal under this subsection is made is income to the individual that is subject to taxation under IC 6-3-2-18(f).
(d) Money paid to the department of state revenue as a penalty under this section shall be deposited in the local public health fund established by IC 16-46-10-1.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.9; P.L.164-2023, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-18. Written Notice Required

Sec. 18. (a) For the purposes of section 17(b) of this chapter, an account administrator that begins to administer a medical care savings account shall, in writing, notify the employee for whose benefit the account was established of the date of the last business day of the administrator's business year.
(b) The notice required by this section must be given not more than thirty (30) days after the account administrator begins to administer the medical care savings account.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-19. Money Exempt From Execution

Sec. 19. Money in a medical care savings account established under this chapter is exempt from execution under IC 34-55-10-2.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.1-1998, SEC.85.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-20. Distribution Upon Death of Employee With No Covered Dependents

Sec. 20. (a) This section applies only to an employee who has no dependents who are covered under the medical care savings account established for the benefit of the employee.
(b) Upon the death of the employee for whose benefit a medical care savings account was established, the account administrator shall distribute the principal and accumulated interest of the account to the estate of the employee by mailing a check to the personal representative of the employee (as defined in IC 29-1-1-3).
(c) The distribution of the balance in a medical care savings account under this section is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-21. Transfer of Account

Sec. 21. If an individual:
(1) who was employed by an employer that participated in a medical care savings account program; and
(2) whose employment was terminated;
becomes employed with a different employer that participates in a medical care savings account program, the individual may transfer the medical care savings account that was established for the individual's benefit by the former employer to the account administrator of the new employer.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-22. Termination of Employment

Sec. 22. If the employment of an individual by an employer that participates in a medical care savings account program is terminated, the money in the individual's medical care savings account may continue to be used for the benefit of the individual and the individual's dependents and remains exempt from taxation as provided under this chapter if, not more than sixty (60) days after the individual's final day of employment:
(1) the individual transfers the individual's medical care savings account to a new account administrator; or
(2) the individual requests in writing that the former employer's account administrator remain the administrator of the individual's account, and the account administrator agrees to retain the account.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-23. Procedures for Payment Upon Termination

Sec. 23. (a) This section applies when the employment of an individual by an employer that participates in a medical care savings account program is terminated.
(b) If the former employer is not informed, within ninety (90) days after the former employee's final day of employment, of the name and address of an account administrator to which the former employer is transferring the former employee's medical care savings account under section 21 of this chapter, the former employer shall pay the money in the former employee's medical care savings account to the former employee under subsection (d).
(c) If:
(1) the former employee, under section 22(2) of this chapter, requests in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and
(2) the account administrator does not agree to retain the account;
the former employer shall, within ninety (90) days after the former employee's final day of employment, pay the money in the former employee's medical care savings account to the former employee under subsection (d).
(d) An employer that is required under this section to pay the money in a former employee's medical care savings account to the former employee shall mail to the former employee, at the former employee's last known address, a check for the balance in the account on the ninety-first day after the employee's final day of employment.
(e) Except as provided in sections 11(b) and 11.5 of this chapter, money that is paid to a former employee under subsection (d):
(1) is subject to taxation under IC 6-3-1 through IC 6-3-7 as income of the individual; but
(2) is not subject to the penalty referred to in section 17(c)(2) of this chapter.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.122-2016, SEC.10.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-24. Distribution Upon Death of Employee With Dependents

Sec. 24. (a) This section applies if an individual:
(1) whose employer participates in a medical care savings account program; and
(2) who has one (1) or more dependents who are covered under the account established for the benefit of the individual;
dies.
(b) After the death of an individual described in subsection (a), the money in the individual's medical care savings account may continue to be used for the benefit of the individual's dependents and remains exempt from taxation as provided under this chapter if, not more than sixty (60) days after the individual's death:
(1) the individual's medical care savings account is transferred to a new account administrator; or
(2) the dependents of the individual request in writing that the account administrator of the late individual's employer remain the administrator of the account, and the account administrator agrees to retain the account.
(c) If the former employer of an individual described in subsection (a) is not informed, within ninety (90) days after the individual's death, of the name and address of an account administrator to which the medical care savings account has been transferred under subsection (b)(1), the former employer shall pay the money in the medical care savings account to the estate of the individual under subsection (e).
(d) If:
(1) the dependents of an individual described in subsection (a), under subsection (b)(2), request in writing that the former employer's account administrator remain the administrator of the individual's medical care savings account; and
(2) the account administrator does not agree to retain the account;
the former employer shall, within ninety (90) days after the individual's death, pay the money in the individual's medical care savings account to the estate of the individual under subsection (e).
(e) Under the circumstances described in subsection (c) or (d), the account administrator shall distribute the principal and accumulated interest in the account to the estate of the individual by mailing a check to the personal representative of the individual (as defined in IC 29-1-1-3).
(f) The distribution of the balance in a medical care savings account under subsection (e) is not income to the individual or to the estate of the individual that is subject to taxation under IC 6-3-1 through IC 6-3-7.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 11. Employee Medical Care Savings Account Plans › 6-8-11-25. Rules

Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2 and the department of state revenue may adopt rules under IC 4-22-2 necessary to implement this chapter.
(b) The rules adopted under this section must include a procedure for the adjustment of figures required by sections 5 and 10 of this chapter.
As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 12. Eligible Event; Exemption From Taxation › 6-8-12-1. "Eligible Entity"

Sec. 1. (a) As used in this chapter, "eligible entity" means:
(1) the National Football League and its affiliates;
(2) the National Collegiate Athletic Association and its affiliates;
(3) the National Basketball Association and its affiliates; and
(4) the College Football Playoff Group and its affiliates.
(b) The College Football Playoff Group described in subsection (a)(4) is comprised of the American Athletic Conference, Atlantic Coast Conference, the Big Ten Conference, Inc., the Big 12 Conference, Inc., Conference USA, Mid-American Conference, Mountain West Conference, Pac-12 Conference, Southeastern Conference, Sun Belt Conference, University of Notre Dame Du Lac, and BCS Properties, LLC.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.24; P.L.239-2017, SEC.20; P.L.108-2019, SEC.130.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 12. Eligible Event; Exemption From Taxation › 6-8-12-2. "Eligible Event"

Sec. 2. As used in this chapter, "eligible event" means:
(1) an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter;
(2) an event known as the Men's Final Four or the Women's Final Four, including the ancillary events associated with the Men's Final Four or the Women's Final Four, that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(2) of this chapter;
(3) an event comprising NBA All-Star Weekend conducted by an eligible entity described in section 1(a)(3) of this chapter, including the NBA All-Star Game, All-Star Saturday Night, Rising Stars Challenge, Celebrity Game, D-League All-Star Game, and additional events as the NBA may establish; or
(4) an event known as the College Football Playoff National Championship, including the ancillary events associated with the College Football Playoff National Championship, that is conducted after December 31, 2021, by an eligible entity described in section 1(a)(4) of this chapter.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.25; P.L.239-2017, SEC.21; P.L.108-2019, SEC.131.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 12. Eligible Event; Exemption From Taxation › 6-8-12-3. Tax Exemption; Exceptions

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity:
(1) in connection with an eligible event; and
(2) resulting from holding an eligible event in Indiana or making preparatory advance visits to Indiana in connection with an eligible event;
are exempt from taxation in Indiana for all purposes.
(b) Salaries and wages paid to employees of the National Collegiate Athletic Association and its affiliates that are ordinarily subject to taxation under:
(1) IC 6-3-1 through IC 6-3-7; and
(2) IC 6-3.6;
are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.
(c) Salaries and wages paid to employees of the National Basketball Association and its affiliates that are ordinarily subject to taxation under:
(1) IC 6-3-1 through IC 6-3-7; and
(2) IC 6-3.6;
are subject to income taxation regardless of whether the salaries and wages are paid in connection with an eligible event, holding an eligible event in Indiana, or making a preparatory advance visit to Indiana in connection with an eligible event.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42. Amended by P.L.131-2008, SEC.26; P.L.197-2016, SEC.73; P.L.239-2017, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 12. Eligible Event; Exemption From Taxation › 6-8-12-4. Marion County Admissions Tax Not Applicable

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 12. Eligible Event; Exemption From Taxation › 6-8-12-5. Findings

Sec. 5. The general assembly finds that:
(1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter;
(2) notwithstanding the exemptions provided in this chapter, an eligible event held in Indiana would generate a significant economic impact for Indiana and additional revenues from taxes affected by this chapter; and
(3) the exemptions provided in this chapter will not reduce or adversely affect the levy and collection of taxes pledged to the payment of bonds, notes, leases, or subleases payable from those taxes.
As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.
2023 Indiana Code › Title 6. Taxation › Article 8. Miscellaneous › Chapter 13. Disaster Recovery Exemptions › 6-8-13-2. "Disaster Emergency"

Sec. 2. As used in this chapter, "disaster emergency" means the following:
(1) A disaster emergency declared under IC 10-14-3-12.
(2) A state of energy emergency declared under IC 10-14-3-13.
(3) A local disaster emergency declared under IC 10-14-3-29.
(4) A request by a registered business for disaster or emergency assistance under a mutual assistance agreement.
As added by P.L.293-2013(ts), SEC.26.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.