Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1. As added by P.L.277-2013, SEC.14.

Sec. 2. This chapter applies to road taxes paid after December 31, 2013. As added by P.L.277-2013, SEC.14.

Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a). As added by P.L.277-2013, SEC.14.

Sec. 4. As used in this chapter, "road tax" means any of the following: (1) The gasoline tax (IC 6-6-1.1). (2) The special fuel tax (IC 6-6-2.5). (3) The motor carrier fuel tax (IC 6-6-4.1). As added by P.L.277-2013, SEC.14.

Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year. (b) After…

Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in: (1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or (2) the…

Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue. As added by P.L.277-2013, SEC.14.

Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1. As added by P.L.277-2013, SEC.14.

Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit under this chapt…

Sec. 1. (a) As used in this chapter, "eligible entity" means: (1) the National Football League and its affiliates; (2) the National Collegiate Athletic Association and its affiliates; (3) the National Basketball Association and its affiliates; and (4) the College Football Playoff…

Sec. 2. As used in this chapter, "eligible event" means: (1) an event known as the Super Bowl that is conducted after December 31, 2011, by an eligible entity described in section 1(a)(1) of this chapter; (2) an event known as the Men's Final Four or the Women's Final Four, inclu…

Sec. 3. (a) Except as provided in subsections (b) and (c), all property owned by an eligible entity, revenues of an eligible entity, and expenditures and transactions of an eligible entity: (1) in connection with an eligible event; and (2) resulting from holding an eligible event…

Sec. 4. The excise tax under IC 6-9-13 does not apply to an eligible event. As added by P.L.211-2007, SEC.39; P.L.234-2007, SEC.42.

Sec. 5. The general assembly finds that: (1) this chapter has been enacted as a requirement to host an eligible event in Indiana and that an eligible event would not be held in Indiana without the exemptions provided in this chapter; (2) notwithstanding the exemptions provided in…

Sec. 1. As used in this chapter: "Beverage" includes, but is not limited to, any alcoholic beverage. "Food" includes, but is not limited to, any food product. "Gross retail income" has the same meaning as the definition of that term contained in IC 6-2.5-1-5. "Person" has the sam…

Sec. 2. (a) After January 1 but before June 1 of any year, the city-county council of a county that contains a consolidated city may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 3 of this chapter…

Sec. 3. (a) Subject to section 4 of this chapter, the tax imposed under this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in a county in which…

Sec. 4. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by Acts 1981, P.L.99, SEC.1.

Sec. 5. (a) Subject to subsection (b), the county food and beverage tax imposed on a food or beverage transaction described in section 3 of this chapter equals one percent (1%) of the gross retail income received by the retail merchant from the transaction. The tax authorized und…

Sec. 6. The person who acquires any food or beverage under a transaction described in section 3 of this chapter is liable for the county food and beverage tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the food or beve…

Sec. 7. The county food and beverage tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the county food and beverage tax may be either a se…

Sec. 8. The amounts received from the county food and beverage tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county or its designee upon warrants issued by the auditor of state. So long as there are an…

As added by Acts 1981, P.L.99, SEC.1. Amended by P.L.82-1985, SEC.1; P.L.3-1990, SEC.27. Repealed by P.L.214-2005, SEC.77.

Sec. 0.5. For each year that a deduction from the assessed value of tangible property is allowed, the assessed value remaining after the deduction is the basis for taxation of the property. As added by Acts 1979, P.L.52, SEC.1.

or disabled persons Sec. 0.7. Any individual who is sixty-five (65) years of age, is blind, or has a disability (within the meaning of section 11 of this chapter) may appoint an individual eighteen (18) years of age or older to act on the individual's behalf for purposes of filin…

[Pre-1975 Property Tax Recodification Citation: 6-1-1-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1980, P.L.39, SEC.1; Acts 1981, P.L.69, SEC.1; P.L.6-1997, SEC.41; P.L.291-2001, SEC.129; P.L.144-2008, SEC.9; P.L.81-2010, SEC.1; P.L.255-2017, SEC.11. Repealed …

Sec. 10.1. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 9 of this chapter must file a sworn statement, on forms prescribed by the department of local governme…

purchaser Sec. 11. (a) Except as provided in section 40.5 of this chapter, an individual may have the sum of twelve thousand four hundred eighty dollars ($12,480) deducted from the assessed value of real property, mobile home not assessed as real property, or manufactured home no…

application Sec. 12. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a person who desires to claim the deduction provided in section 11 of this chapter must file an application, on forms prescribed by the department of local gover…

surviving spouse; contract purchaser Sec. 13. (a) Except as provided in section 40.5 of this chapter, an individual may have twenty-four thousand nine hundred sixty dollars ($24,960) deducted from the assessed value of the taxable tangible property that the individual owns, or re…

partially disabled; surviving spouse; contract purchaser Sec. 14. (a) Except as provided in subsection (c) and except as provided in section 40.5 of this chapter, an individual may have the sum of fourteen thousand dollars ($14,000) deducted from the assessed value of the real pr…

consideration; nonprofit organization Sec. 14.5. (a) As used in this section, "homestead" has the meaning set forth in IC 6-1.1-12-37. (b) An individual may claim a deduction from the assessed value of the individual's homestead if: (1) the individual served in the military or na…

Sec. 15. (a) Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, an individual who desires to claim the deduction provided by section 13 or 14 of this chapter must file a statement with the auditor of the county in which the individual re…

contract purchaser Sec. 16. (a) Except as provided in section 40.5 of this chapter, a surviving spouse may have the sum of eighteen thousand seven hundred twenty dollars ($18,720) deducted from the assessed value of his or her tangible property, or real property, mobile home not …

Sec. 17. Except as provided in section 17.8 of this chapter and subject to section 45 of this chapter, a surviving spouse who desires to claim the deduction provided by section 16 of this chapter must file a statement with the auditor of the county in which the surviving spouse r…

Formerly: Acts 1975, P.L.52, SEC.1. As amended by Acts 1978, P.L.33, SEC.3; Acts 1981, P.L.25, SEC.5; Acts 1982, P.L.45, SEC.10; P.L.332-1989(ss), SEC.9; P.L.48-1996, SEC.4; P.L.6-1997, SEC.51; P.L.291-2001, SEC.139; P.L.272-2003, SEC.3; P.L.20-2004, SEC.6; P.L.219-2007, SEC.27; …

Formerly: Acts 1975, P.L.52, SEC.2. As amended by Acts 1978, P.L.33, SEC.4; Acts 1979, P.L.56, SEC.15; Acts 1982, P.L.44, SEC.6; Acts 1982, P.L.45, SEC.11; P.L.69-1983, SEC.1; P.L.55-1988, SEC.7; P.L.291-2001, SEC.140; P.L.90-2002, SEC.109; P.L.177-2002, SEC.5; P.L.154-2006, SEC.…

deduction by county auditor; jointly held property, trusts, and cooperative housing corporations Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 17.8. (a) An individual who receives a deduction provided …

Sec. 17.9. A trust is entitled to a deduction under section 9, 11, 13, 14, 16, or 17.4 (before its expiration) of this chapter for real property owned by the trust and occupied by an individual if the county auditor determines that the individual: (1) upon verification in the bod…

[Pre-1975 Property Tax Recodification Citation: 6-1-10.1-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.112-2012, SEC.25; P.L.181-2016, SEC.5; P.L.86-2018, SEC.42. Expired 1-1-2023 by P.L.181-2016, SEC.5. IC 6-1.1-12-20 Expired [Pre-1975 Property Tax Recodification Cit…

[Pre-1975 Property Tax Recodification Citation: 6-1-1-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1979, P.L.56, SEC.10; Acts 1980, P.L.39, SEC.2; Acts 1981, P.L.69, SEC.2; Acts 1982, P.L.44, SEC.1; P.L.55-1988, SEC.1; P.L.3-1989, SEC.32; P.L.291-2001, SEC.130; P.L.…

required Sec. 21. When real property is reassessed because it has been rehabilitated, the assessing official who, or the county property tax assessment board of appeals which, makes the reassessment shall give the owner notice of the property tax deductions provided by sections 1…

Sec. 22. (a) This section applies only to rehabilitation of property that occurs before January 2, 2017. (b) If the assessed value of property is increased because it has been rehabilitated and the owner has paid at least ten thousand dollars ($10,000) for the rehabilitation, the…

[Pre-1975 Property Tax Recodification Citation: 6-1-10.5-5.] Formerly: Acts 1975, P.L.47, SEC.1; Acts 1975, P.L.53, SEC.2. As amended by Acts 1979, P.L.56, SEC.17; P.L.90-2002, SEC.113; P.L.154-2006, SEC.20; P.L.144-2008, SEC.28; P.L.146-2008, SEC.110; P.L.1-2009, SEC.34; P.L.113…

IC 6-1.1-12-22 deduction; expiration Sec. 25. (a) For repairs or improvements made to a particular building or structure, a person may receive either the deduction provided by section 18 of this chapter (before its expiration) or the deduction provided by section 22 of this chapt…

Sec. 25.5. If a deduction applied for under section 20 or 24 of this chapter is not granted in full, the county auditor shall notify the applicant by mail. A taxpayer may appeal a ruling that wholly or partially denies a deduction claimed under section 20 or 24 of this chapter in…

Sec. 26. (a) The owner of real property, or a mobile home which is not assessed as real property, which is equipped with a solar energy heating or cooling system may have deducted annually from the assessed value of the real property or mobile home an amount which is equal to the…

Sec. 26.1. (a) This section applies only to a solar power device that is installed after December 31, 2011. (b) This section does not apply to a solar power device that is owned or operated by a person that provides electricity at wholesale or retail for consideration other than …

Sec. 26.2. (a) The following definitions apply throughout this section: (1) "Barn" means a building (other than a dwelling) that was designed to be used for: (A) housing animals; (B) storing or processing crops; (C) storing and maintaining agricultural equipment; or (D) serving a…

[Pre-1975 Property Tax Recodification Citation: 6-1-9.5-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.68, SEC.2; Acts 1979, P.L.56, SEC.2; Acts 1979, P.L.56, SEC.18. Repealed by Acts 1980, P.L.40, SEC.4.