Title 6, TAXATION

Sec. 40.5. Notwithstanding any other provision, the sum of the deductions provided under this chapter to a mobile home that is not assessed as real property or to a manufactured home that is not assessed as real property may not exceed one-half (1/2) of the assessed value of the …

Sec. 42. (a) As used in this section, "assessed value of inventory" means the assessed value determined after the application of any deductions or adjustments that apply by statute or rule to the assessment of inventory, other than the deduction established in subsection (c). (b)…

Sec. 43. (a) For purposes of this section: (1) "benefit" refers to a deduction under section 9 (before its expiration), 11 (before its expiration), 13 (before its expiration), 14, 16, 17.4 (before its expiration), 26 (before its expiration), 29 (before its expiration), 33 (before…

Sec. 44. (a) A sales disclosure form under IC 6-1.1-5.5: (1) that is submitted: (A) as a paper form; or (B) electronically; on or before January 15 of a calendar year in which property taxes are first due and payable to the county assessor by or on behalf of the purchaser of a ho…

Sec. 45. (a) Subject to subsections (b) and (c), a deduction under this chapter applies for an assessment date and for the property taxes due and payable based on the assessment for that assessment date, regardless of whether with respect to the real property or mobile home or ma…

Sec. 46. (a) This section applies to real property for an assessment date in 2011 or a later year if: (1) the real property is not exempt from property taxation for the assessment date; (2) title to the real property is transferred after the assessment date and on or before the D…

Sec. 47. (a) This section applies to assessment dates beginning after December 31, 2024. (b) As used in the section, "eligible property" means all property that is subject to the credit for excessive property taxes under IC 6-1.1-20.6-7.5(a)(2) through IC 6-1.1-20.6-7.5(a)(4). (c…

Sec. 9. (a) An individual may obtain a deduction from the assessed value of the individual's real property, or mobile home or manufactured home which is not assessed as real property, if: (1) the individual is at least sixty-five (65) years of age on or before December 31 of the …

Sec. 1. As used in this chapter, "air to ground radiotelephone service" means a radiotelephone service, as that term is defined in 47 CFR 22.99, in which common carriers are authorized to offer and provide radio telecommunications service for hire to subscribers in aircraft. As a…

Sec. 10. As used in this chapter, "post paid calling service" means the telecommunications service obtained by making a payment on a call by call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, or debit card, or by…

Sec. 11. As used in this chapter, "prepaid calling service" means the right to access exclusively telecommunications services, which must be paid for in advance and which enables the origination of calls using an access number or authorization code, whether manually or electronic…

Sec. 11.5. As used in this chapter, "prepaid wireless calling service" means a telecommunications service that provides the right to use mobile wireless service as well as other nontelecommunications services, including the download of content, digital products delivered electron…

Sec. 12. As used in this chapter, "private communication service" means a telecommunications service that entitles the customer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which suc…

Sec. 13. As used in this chapter, "service address" means the following: (1) The location of the telecommunications equipment to which a customer's call is charged and from which the call originates or terminates, regardless of where the call is billed or paid. (2) If the locatio…

Sec. 14. Except for the telecommunications services listed in section 16 of this chapter, the sale of telecommunications service sold on a call by call basis shall be sourced to: (1) each level of taxing jurisdiction where the call originates and terminates in that jurisdiction; …

Sec. 15. Except for the telecommunications services listed in section 16 of this chapter, a sale of: (1) telecommunications services sold on a basis other than a call by call basis; (2) Internet access service; or (3) an ancillary service; is sourced to the customer's place of pr…

Sec. 16. The sale of the following telecommunications services shall be sourced to each level of taxing jurisdiction as follows: (1) A sale of mobile telecommunications services, other than air to ground radiotelephone service and prepaid calling service, is sourced to the custom…

Sec. 2. As used in this chapter, "call by call basis" means any method of charging for telecommunications services by which the price is measured by individual calls. As added by P.L.257-2003, SEC.31.

Sec. 3. As used in this chapter, "communications channel" means a physical or virtual path of communications over which signals are transmitted between or among customer channel termination points. As added by P.L.257-2003, SEC.31.

Sec. 4. As used in this chapter, "customer" means the person or entity that contracts with the seller of telecommunications services. If the end user of telecommunications services is not the contracting party, the end user of the telecommunications service is the customer of the…

Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications. As added by P.L.257-2003, SEC.31.

Sec. 6. As used in this chapter, "end user" means the person who uses the telecommunications service. In the case of an entity, "end user" means the individual who uses the service on behalf of the entity. As added by P.L.257-2003, SEC.31.

Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. As added by P.L.257-2003, SEC.31.

Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999. As added by P.L.257-2003, SEC.31.

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In …

Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests. (b) Sections 1 through 12 of this chapter do not apply to a property interest transferred by a decedent whose death occurs after…

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county: (1) in which a resident decedent was domiciled at the time of the decedent's death; or (2) in which the resident decedent's estate is being administered, if different from the county descri…

Sec. 10. A special auditor, appraiser, or counsel appointed by the inheritance tax administrator under section 9 of this chapter shall receive compensation for the individual's services in an amount fixed by the administrator and the governor. When a claim for the compensation is…

Sec. 11. The department of state revenue and the inheritance tax administrator shall gather information and make investigations concerning the estates of non-residents whose deaths result in the imposition of a tax under this article. As added by Acts 1976, P.L.18, SEC.1.

Sec. 12. (a) The department, the department's counsel, agents, clerks, stenographers, other employees, or former employees, or any other person who gains access to the inheritance tax files shall not divulge any information disclosed by the documents required to be filed under th…

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC…

Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of this section exists, the department of state revenue may, with the advice and approval of the attorney general, enter into a compromise agreement concerning the amount of any inheritance tax, or interest charges…

Sec. 6. The department of state revenue: (1) shall supervise the enforcement of this article; (2) shall supervise the collection of taxes imposed under this article; (3) shall investigate the manner in which this article is administered and enforced in the various counties of thi…

Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-4.1 that could increase a per…

Sec. 7. For the purpose of conducting an investigation described under section 6(3) or 6(6) of this chapter, the department of state revenue may: (1) subpoena evidence; (2) subpoena witnesses; (3) administer oaths; or (4) take testimony concerning any matter. Each witness examine…

Sec. 8. The governor shall, with the advice of the department of state revenue, appoint a state inheritance tax administrator. The inheritance tax administrator shall receive a salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, he shall receive the same mil…

Sec. 9. The inheritance tax administrator: (1) shall supervise the administration of this article; (2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article; (3) shall file reports with the department …

Sec. 1. The department shall develop and implement a taxpayer education and information program. As added by P.L.332-1989(ss), SEC.38.

Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following: (1) Businesses liable for taxes for the first time. (2) Groups of taxpayers with a pattern of noncompliance. (3) Employees of the department. As added by P.L.332-1989(ss), SEC.38.…

Sec. 3. The program must include the following projects: (1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter. (2) Communications with tax…