Title 6, TAXATION

Sec. 9. (a) Notwithstanding any other law, for bonds, leases, or any other obligations incurred after May 9, 2025, a county, city, town, and any other taxing unit may not pledge for payment from tax revenue received under this article an amount that exceeds an amount equal to twe…

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…

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(e), for a tax period ending before January 1, 2023; (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…

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 of the listed taxes; (2) fails to pay the full amount of tax shown on the person's return on or before the due date for the return or payment; (3) incurs, upon…

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…

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 normal business activities…

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 personal property o…