Title 6, TAXATION

Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax. (b) A person who r…

Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1. As added by P.L.288-2013, SEC.67.

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows: (1) Before July 1, 2017, in the state general fund. (2) After June 30, 2017, and before July 1, 2021, as follows: (A) Fifty percent (50…

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49. As added by P.L.288-2013, SEC.67.

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.288-2013, SEC.67.

Sec. 4. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. As added by P.…

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. As added by P.L.288-2013, SEC.67.

Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to th…

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by: (1) the United States or an agency or instrumentality of the United States; (2) the state of Indiana; (3) the Indiana Ai…

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner …

Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month. As added by P.L.288…

Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.293-2013(ts), SEC.26.

Sec. 10. (a) An out-of-state business that enters Indiana shall, upon request, provide the department a statement that the business is in Indiana for purposes of responding to a disaster emergency. The statement must include: (1) the name of the business; (2) the state in which t…

Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period: (1) Paying any state or local taxes, including ad valorem and payrol…

Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to: (1) file and pay state or local income taxes; (2) be subject to income tax withholding; or (3) file and pay an…

Sec. 13. An out-of-state employee is exempt from state and local licensing and registration requirements with respect to disaster emergency related work performed during a disaster period. As added by P.L.293-2013(ts), SEC.26.

Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including: (1) fuel taxes; (2) hotel taxes; (3) car rental taxes; or (4) gross retail taxes or use taxes on a purchase of materi…

Sec. 2. As used in this chapter, "disaster emergency" means the following: (1) A disaster emergency declared under IC 10-14-3-12. (2) A state of energy emergency declared under IC 10-14-3-13. (3) A local disaster emergency declared under IC 10-14-3-29. (4) A request by a register…

Sec. 3. As used in this chapter, "disaster period" means the period: (1) beginning on the date ten (10) days before the day on which a disaster emergency is declared; and (2) ending sixty (60) days after the date on which the disaster emergency declaration ends. As added by P.L.2…

Sec. 4. As used in this chapter, "disaster emergency related work" means: (1) repairing, renovating, installing, or building; or (2) rendering services or transacting other business activities related to; infrastructure that is damaged, impaired, or destroyed by an event that cau…

Sec. 5. As used in this chapter, "registered business" means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared. As added by P.L.293-2013(ts), SEC.26.

Sec. 6. As used in this chapter, "entity" has the meaning set forth in IC 23-1-20-10. As added by P.L.293-2013(ts), SEC.26.

Sec. 7. As used in this chapter, "infrastructure" means the following: (1) Real or personal property or equipment owned or used by: (A) a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a)); (B) a municipally owned utility (as defined in IC 8-1-2-1(h)); (C) a joint ag…

Sec. 7.5. As used in this chapter, "mutual assistance agreement" means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operatin…

Sec. 8. (a) As used in this chapter, "out-of-state business" means an entity that: (1) is not: (A) a registered business; (B) incorporated in Indiana; or (C) otherwise authorized to do business in Indiana; on the date on which a disaster period begins; and (2) does not maintain a…

Sec. 9. As used in this chapter, "out-of-state employee" means an individual who is: (1) employed by an out-of-state business at any time during a disaster period; and (2) for purposes of section 14 of this chapter, not a resident of Indiana. As added by P.L.293-2013(ts), SEC.26.…

Sec. 1. (a) Except as provided in subsection (b), the city-county council of a county that contains a consolidated first class city may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending, before January 1, 2041, any even…

Sec. 2. (a) Except as provided in subsection (b), the county admissions tax equals five percent (5%) of the price for admission to any event described in section 1 of this chapter. (b) On or before June 30, 2005, the city-county council may, by ordinance adopted by a majority of …

Sec. 3. (a) Each person who pays a price for admission to any event described in section 1(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to…

Sec. 4. A person who collects any county admission tax under section 3 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At…

Sec. 5. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the state comptroller. As added by Acts 1981, P.L.99, SEC.2. Amended…

Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only to the tangible property assessments made with respect to the last preceding assessment date. Before a county property tax assessment board of appeals changes any valu…

Sec. 12. If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by …

Sec. 13. (a) This section applies to both residential real property and commercial property, with an assessed value of three million dollars ($3,000,000) or less, for which the assessed value was increased for a tax year by an assessing official for any reason other than by the a…

Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board the assessment list of the county for the current year as returned by the township assessors (if any) and as amended and returned by the county assessor. The co…

Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient cause shown by any person, add to the assessment lists the names of persons, the correct assessed value of undervalued or omitted personal property, and the description and correct…

Sec. 4. A county property tax assessment board of appeals shall correct any errors in the names of persons, in the description of tangible property, and in the assessed valuation of tangible property appearing on the assessment lists. In addition, the board shall do whatever else…

Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county. [Pre-1975 Property Tax Recodification Citation: 6-1-28-5.] Formerly: Acts 1975, P.L.47, SEC.…

Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after the assessment date in the year in which the reassessment of tangible property in that gr…

Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax assessment board of appeals shall hold a hearing on the proposed changes before July 15 in the year in which the reassessment is to commence. It is sufficient notice of t…

Sec. 8. A county assessor may not reduce the aggregate assessment of all the townships of the county below a just, equitable, and uniform assessment. A county assessor may not increase the aggregate assessment beyond the amount actually necessary for a proper and just equalizatio…

Sec. 1. (a) As used in this section, the terms "receive" and "receipt" mean: (1) taking possession of tangible personal property; (2) making first use of services; or (3) taking possession or making first use of digital goods; whichever comes first. The terms "receive" and "recei…

Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of advertising and promotional direct mail that is not a holder of a direct pay permit may provide to the seller in conjunction with the purchase: (1) a direct mail form; (2) a certificate of exemption claiming "d…

Sec. 0.4. The actions taken by the Indiana economic development corporation to administer this chapter, as amended by P.L.4-2005, after February 8, 2005, and before May 11, 2005, are legalized and validated. As added by P.L.220-2011, SEC.141.

Sec. 1.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.4-2005, SEC.66.

Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.