Title 6, TITLE 6. TAXATION

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.

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 stud…

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 estab…

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 individ…

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 dependen…

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…

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 …

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…

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.

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) no…

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…

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.

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 …

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 c…

Sec. 1. This chapter applies to a county having a population of more than one hundred thousand (100,000) and less than one hundred ten thousand (110,000). As added by Acts 1980, P.L.65, SEC.1. Amended by Acts 1982, P.L.1, SEC.17; P.L.12-1992, SEC.42; P.L.170-2002, SEC.39; P.L.104…

Sec. 2. (a) If a tax is levied under section 6(a) of this chapter, there is created a five (5) member convention and visitor commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of the convention and visitor indus…

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and r…

Sec. 3.5. The commission may enter into an agreement under which amounts deposited in, or to be deposited in, the convention and visitor promotion fund established under section 7 of this chapter are pledged to payment of obligations (including bonds and leases entered into under…

Sec. 3.7. (a) The commission may issue bonds or enter into leases to: (1) pay the costs incurred in the financing, construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or …

Sec. 3.9. With respect to: (1) bonds or leases to which the commission has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the commission and the purchasers or owners of the bonds descr…

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission has the sole authority to allocate and disburse monies from this fund. The commission may make allocations of these funds only to further the purpose of thi…

Sec. 4.5. The financing of the construction, acquisition, enlargement, and equipping of a sports and recreational facility to promote and encourage conventions, trade shows, tourism, visitors, or special events within the county serves a public purpose and is of benefit to the ge…

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission, and/or the Vigo County Council. As added by Acts 1980, P.L.65, SEC.1.

collection Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist camp, tourist cabin, u…

Sec. 7. The county treasurer shall establish a convention and visitor promotion fund and shall invest any portion of the fund as he may be directed by the commission in section 2(a) of this chapter. He shall deposit in the fund all money he receives under section 6 of this chapte…

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a tra…

facilities Sec. 9. The General Assembly finds that: (1) a county described in section 1 of this chapter possesses a unique opportunity to promote and encourage conventions, trade shows, tourism, visitors, or special events in the county due to the presence in the county of one (1…

Sec. 1. An exemption is a privilege which may be waived by a person who owns tangible property that would qualify for the exemption. If the owner does not comply with the statutory procedures for obtaining an exemption, he waives the exemption. If the exemption is waived, the pro…

Sec. 1.5. (a) This section applies to an exemption for: (1) an assessment date for property other than a mobile home assessed under IC 6-1.1-7 that occurs in a year that begins after December 31, 2015; and (2) an assessment date for a mobile home (including a manufactured home) a…

Sec. 10. No fee may be charged by a county auditor or county assessor, or the county auditor's or county assessor's employees, for filing or preparing an exemption application. [Pre-1975 Property Tax Recodification Citation: 6-1-22-8.] Formerly: Acts 1975, P.L.47, SEC.1. As amend…

Sec. 11. If there is a conflict between a provision of this chapter that is added or changed in the 2014 session of the general assembly and a provision in another law, the provision in this chapter shall be treated as controlling the procedures related to an exemption from prope…

Sec. 2. The procedures contained in this chapter are general. They apply unless other procedures for obtaining a specific exemption are provided by law. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 3. (a) Subject to subsections (e), (f), (g), (h), and (i), an owner of tangible property who wishes to obtain an exemption from property taxation shall file a certified application in duplicate with the county assessor of the county in which the property that is the subject …

review Sec. 3.5. (a) A not-for-profit corporation that seeks an exemption provided by IC 6-1.1-10 for 2000 or for a year that follows 2000 by a multiple of two (2) years must file an application for the exemption in that year. However, if a not-for-profit corporation seeks an exe…

assessor notice to department of local government finance; department rules Sec. 3.8. (a) This section applies to real property that after December 31, 2003, is: (1) exempt from property taxes: (A) under an application filed under this chapter; or (B) under: (i) IC 6-1.1-10-2; or…

or change in use of property after assessment date Sec. 4. (a) The exemption application referred to in section 3 of this chapter is not required if the exempt property is owned by the United States, the state, an agency of this state, or a political subdivision (as defined in IC…

As added by P.L.173-2011, SEC.4. Expired 1-1-2018 by P.L.173-2011, SEC.4.

property; notice to property owner of requirement to file exemption application Sec. 5. (a) On or before: (1) May 15 of each even-numbered year, if the year ends before January 1, 2016; and (2) April 1 of each even-numbered year, if the year begins after December 31, 2015; the co…

Sec. 6. Before the convening of the county property tax assessment board of appeals, the county assessor shall submit the exemption applications to the county property tax assessment board of appeals for examination. [Pre-1975 Property Tax Recodification Citation: 6-1-22-5.] Form…

of appeals; action by county assessor and county auditor; appeal Sec. 7. (a) The county property tax assessment board of appeals, after careful examination, shall approve or disapprove each exemption application and shall note its action on the application. (b) If the county prop…

government finance; department action and rules Sec. 8. (a) On or before: (1) August 1 of each year, for an assessment date in a year that ends before January 1, 2016; and (2) July 1 of each year, for an assessment date in a year that begins after December 31, 2015; the county au…

Sec. 9. (a) Except as provided in subsection (b) of this section, all property otherwise subject to assessment under this article shall be assessed in the usual manner, whether or not it is exempt from taxation. (b) No assessment shall be made of property which is owned by the go…

Sec. 1. This chapter shall be known as and referred to as the "simplified sales and use tax administration act". As added by P.L.107-2001, SEC.1.

certified service providers under the agreement; relief for failure to collect tax Sec. 10. (a) A certified service provider is the agent of a seller, with whom the certified service provider has contracted, for the collection and remittance of sales and use taxes. As the seller'…

involving reliance on data provided by the department Sec. 11. (a) This section applies only to transactions occurring after December 31, 2008. (b) A purchaser is relieved from liability for penalties imposed under IC 6-8.1-10-2.1 for failure to pay the amount of tax due if any o…

Sec. 12. (a) The department shall review software submitted to the governing board for certification as a certified automated system. The review is to determine that the program adequately classifies product based exemptions granted under IC 6-2.5-5. Upon satisfactory completion …

Sec. 2. As used in this chapter: (1) "Agreement" means the Streamlined Sales and Use Tax Agreement. (2) "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transac…

Sec. 3. The general assembly finds that a simplified sales and use tax system will reduce and over time eliminate the burden and cost for all vendors to collect this state's sales and use tax. The general assembly further finds that this state should participate in multistate dis…

Sec. 4. (a) For the purposes of reviewing, amending, or reviewing and amending the agreement embodying the simplification requirements set forth in section 7 of this chapter, the state shall enter into multistate discussions. For purposes of those discussions, the state shall be …

Sec. 5. The department may enter into the agreement with one (1) or more states to simplify and modernize sales and use tax administration in order to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. In furtherance of the agreement,…