Indiana Administrative Code › Title 50 - DEPARTMENT OF LOCAL GOVERNMENT FINANCE › Article 4.2 - ASSESSMENT OF TANGIBLE PERSONAL PROPERTY › Rule 15 - Prescribed Methods of Valuation; Specific Types of Property › Section 15-4 - Assessment of servicemen for personal property

Current through July 10, 2024
Authority: IC
				  6-1.1-31-1
Affected: IC 6-1.1-31; IC
				  6-1.1-37-7
Sec. 4.
(a) This
				section clarifies the liability of persons in the military or naval service for
				assessment and payment of personal property taxes in the state of Indiana. The
				Federal Soldiers' and Sailors' Civil Relief Act, as found in 50 U.S.C.A.
				Appendix, Section 574, provides as follows:
"(1)
				 For the purposes of taxation in respect of any person, or of his
				personal property, income, or gross income, by any State, Territory,
				possession, or political subdivision of any of the foregoing, or by the
				District of Columbia, such person shall not be deemed to have lost a residence
				or domicile in any State, Territory, possession, or political subdivision of
				any of the foregoing, or in the District of Columbia, solely by reason of being
				absent therefrom in compliance with military or naval orders, or to have
				acquired a residence or domicile in, or to have become a resident in or a
				resident of, any other State, Territory, possession, or political subdivision
				of any of the foregoing, or the District of Columbia, while, and solely by
				reason of being, so absent. For the purposes of taxation in respect of the
				personal property, income or gross income of any such person by any State,
				Territory, possession, or political subdivision of any of the foregoing, or the
				District of Columbia, of which such person is not a resident or in which he is
				not domiciled, compensation for military and naval service shall not be deemed
				income for services performed within, or from sources within, such State,
				Territory, possession, political subdivision, or District, and personal
				property shall not be deemed to be located or present in or to have a situs for
				taxation in such State, Territory, possession, political subdivision, or
				District. Where the owner of personal property is absent from his residence or
				domicile solely by reason of compliance with military or naval orders, this
				section applies with respect to personal property, or use thereof, within any
				tax jurisdiction other than such place of residence or domicile, regardless of
				where the owner may be serving in compliance with such orders: Provided, That
				nothing contained in this section shall prevent taxation by any State,
				Territory, possession, or political subdivision of any of the foregoing, or the
				District of Columbia in respect of personal property used in or arising from a
				trade or business, if it otherwise has jurisdiction. This section shall be
				effective as of September 8, 1939, except that it shall not require the
				crediting or refunding of any tax paid prior to October 6, 1942."
The purpose thereof was to protect servicemembers from
				  having to pay taxes to states in which they were serving pursuant to military
				  order, which state was not the state of residence by choice of the
				  servicemember.