Title 6, TITLE 6. TAXATION

Sec. 13. (a) The owner of a vehicle who knowingly registers the vehicle without paying the surtax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on an…

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (c) and (d), adopt an ordinance to impose a municipal vehicle excise tax on each vehicle that is subject to the vehicle excise tax under IC 6-6-5 and that is registered in the eligible municipalit…

Sec. 3. If the fiscal body of an eligible municipality adopts an ordinance imposing the surtax after December 31 but on or before September 1 of the following year, a vehicle is subject to the tax if the vehicle is registered in the adopting municipality after December 31 of the …

Sec. 4. (a) After January 1 but before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the surtax. If a fiscal body adopts an ordinance to rescind the surtax, the surtax …

Sec. 5. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the surtax amount. The new surtax amount must be within the range of amounts prescribed by section 2 of this chapter. A new amount that is established by an ordinance that is adopte…

management plan; transmittal of copies Sec. 6. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the amount of the surtax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the Indiana department of t…

Sec. 7. Except for a person described under section 8.5 of this chapter (before its expiration on December 31, 2023), a person may not register a vehicle in an adopting municipality unless the person pays the surtax due, if any, to the bureau of motor vehicles. The amount of the …

Sec. 8. (a) If a vehicle has been acquired or brought into Indiana, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the vehicle is required under the motor vehicle registration laws of …

additional surtax Sec. 8.5. (a) This section applies to a person who has obtained a permanent registration for a trailer with a declared gross vehicle weight of three thousand (3,000) pounds or less under IC 9-18.1-5-13. (b) A person described in subsection (a) shall pay twice th…

Sec. 9. Not more than twenty-one (21) days after collecting the surtax, the bureau of motor vehicles shall remit the surtax to the fiscal officer of the adopting municipality that imposed the surtax. Concurrently with the remittance, the bureau of motor vehicles shall file a surt…

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.

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…

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 iss…

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 …

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…

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 …

economic development; uses of money from the fund; interlocal agreement; administration of the fund Sec. 7. (a) The general assembly finds that counties and municipalities in Indiana have a need to foster economic development, the development of new technology, and industrial and…

economic development; uses of money from the fund; administration of the fund Sec. 8. (a) The fiscal body of a county or municipality may, by resolution, establish a local venture capital fund. (b) A unit establishing a local venture capital fund under subsection (a) may deposit …

Sec. 1. (a) A person may file with the department of state revenue a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) which has been erroneously or illegally collected. Except as provided in section 2 of this chapter, the person must file the…

As added by P.L.205-2013, SEC.112. Repealed by P.L.79-2017, SEC.48.

Sec. 2. The time limits prescribed in section 1 of this chapter for filing a refund claim do not apply if the claim is for the refund of inheritance tax which has been determined in the manner provided in IC 6-4.1-6. As added by Acts 1976, P.L.18, SEC.1.

Sec. 3. (a) The department of state revenue shall review each claim for refund and shall enter an order either approving, partially approving, or disapproving the refund. If the department either approves or partially approves a claim for refund, the department shall send a copy …

Sec. 4. (a) A person who files a claim for the refund of inheritance tax or Indiana estate tax (paid before its repeal) may appeal any refund order which the department of state revenue enters with respect to the person's claim. To initiate the appeal, the person must, within nin…

Sec. 5. When an appeal is initiated under section 4 of this chapter, the probate court shall determine the amount of any tax refund due. Either party may appeal the probate court's decision to the tax court in accordance with the rules of appellate procedure. As added by Acts 197…

Sec. 6. Amounts sufficient to pay the refunds provided for under this chapter are annually appropriated. As added by Acts 1976, P.L.18, SEC.1.

Sec. 1. (a) If a person fails to file a return for any of the listed taxes, fails to pay the full amount of tax shown on the person's return by the due date for the return or the payment, or incurs a deficiency upon a determination by the department, the person is subject to inte…

Sec. 12. (a) This section applies to a penalty related to a tax liability to the extent that the: (1) tax liability is for a listed tax; (2) tax liability was due and payable, as determined under IC 6-8.1-3-17(d), for a tax period ending before January 1, 2013; (3) department est…

Sec. 13. (a) A person that: (1) obtains a permit, license plate, cab card, or any other credential issued by the registration center established under IC 6-8.1-4-4; and (2) alters or violates the terms of the permit, license plate, cab card, or other credential under IC 6-8.1-4-4…

Sec. 14. (a) Except as otherwise provided in this section or by the provisions of a listed tax, any penalties and interest resulting from a listed tax shall be deposited as if it were the listed tax to which the penalty and interest are associated. (b) In the case of penalties or…

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.55-1990, SEC.2; P.L.60-1990, SEC.14. Repealed by P.L.1-1991, SEC.69. IC 6-8.1-10-2.1 Liability for penalty Sec. 2.1. (a) Except as provided in IC 6-3-4-12(k) and IC 6-3-4-13(l), a person that: (1) fails to file a return for any…

Sec. 3. (a) If a person fails to file a return on or before the due date, the department shall send him a notice, by United States mail, stating that he has thirty (30) days from the date the notice is mailed to file the return. If the person does not file the return within the t…

Sec. 3.5. If a person fails to file a return on or before the due date as required by IC 6-3-4-1(1) or IC 6-3-4-1(2), where no remittance is due with the return, the person is subject to a penalty of ten dollars ($10) per day for each day that the return is past due, up to a maxi…

Sec. 4. (a) If a person fails to file a return or to make a full tax payment with that return with the fraudulent intent of evading the tax, the person is subject to a penalty. (b) The amount of the penalty imposed for a fraudulent failure described in subsection (a) is one hundr…

Sec. 5. (a) As used in this section, "payment instrument" means: (1) a check; (2) a credit card; (3) a debit card; (4) an electronic funds transfer; or (5) any other instrument in payment by any commercially allowable means. (b) If a person makes a payment to the department for a…

Sec. 6. (a) As used in this section, "information return" means the following when a statute or rule requires the following to be filed with the department: (1) Schedule K-1 of form IT-20S, IT-41, or IT-65. (2) Any form, statement, or schedule required to be filed with the depart…

Sec. 7. Notwithstanding the various penalty provisions of this chapter, the maximum total penalty that may be assessed against a person under sections 2.1 through 5 of this chapter is one hundred percent (100%) of the unpaid tax and the minimum penalty, if any, that may be assess…

As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.149-1986, SEC.39. Repealed by P.L.107-1987, SEC.50.

notification; clearance Sec. 9. (a) As used in this section: (1) "Dissolution" refers to dissolution of a corporation under IC 23-0.5-6, IC 23-1-45, IC 23-1-47, IC 23-1-48, or IC 23-17-24. (2) "Liquidation" means the operation or act of winding up a corporation's affairs, when no…

Effective 1-1-2024. Sec. 9.5. (a) As used in this section, the following terms have the following meanings: (1) "Successor in liability" means a person that directly or indirectly purchases, acquires, is gifted, or succeeds to ownership of more than one-half (1/2) of all tangible…