Title 6, TAXATION

Sec. 5. (a) Except as otherwise provided in this section, the vehicle sharing excise 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. (b) Each retail merchant filing a return for the vehic…

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 6. (a) All revenues collected from the vehicle sharing excise tax shall be deposited in a special account of the state general fund called the vehicle shar…

Sec. 1. (a) Except as provided in section 2 of this chapter, an assessing official or county property tax assessment board of appeals may not change the assessed value claimed by a taxpayer on a personal property return unless the assessing official or county property tax assessm…

Sec. 2. Notwithstanding section 1(a)(4) of this chapter, the department of local government finance shall reassess tangible property when an appealed assessment of the property is remanded to the Indiana board under IC 6-1.1-15-8. [Pre-1975 Property Tax Recodification Citation: 6…

Sec. 3. (a) If a county property tax assessment board of appeals is unable to take action on an assessment within the time period prescribed in section 1(a)(2) of this chapter because the board is no longer in session, the board shall file with the department of local government …

Sec. 4. The provisions of this chapter do not extend the period within which an assessment or change in an assessment may be made. If a shorter period for action and notice is provided elsewhere in this article, that provision controls. However, if any other conflict exists betwe…