Title 6, TAXATION

Sec. 5. (a) When the tax is levied under section 3 of this chapter, there is created a seven (7) member visitor and convention commission (referred to as the commission in this chapter), plus any additional members appointed under subsection (i), to promote the development and gr…

Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audi…

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a…

Sec. 0.3. (a) "Nonconforming" means any action of a person under this chapter that does not strictly conform to the requirements, standards, computations, or thresholds prescribed by the statute or statutes that govern the action. This includes any: (1) filing; (2) report; (3) de…

Sec. 0.5. (a) For purposes of this section, "net assessed value" means assessed value after the application of deductions, exemptions, and abatements. (b) The county auditor may exclude and keep separate on the tax duplicate for taxes payable in a calendar year the net assessed v…

Sec. 0.7. (a) Before June 15 of each year after 2019, the fiscal officer of each political subdivision shall provide the department of local government finance with: (1) an estimate of the total amount of the political subdivision's debt service obligations (as defined in IC 6-1.…

Sec. 1. (a) On or before August 1 of each year, the county auditor shall submit a certified statement of the assessed value for the ensuing year to the department of local government finance in the manner prescribed by the department. (b) The department of local government financ…

Sec. 16. (a) The department of local government finance shall certify the tax rates and tax levies for all funds of political subdivisions subject to the department of local government finance's review. (b) For a fund of a political subdivision subject to levy limits under IC 6-1…

Sec. 16.1. (a) If twenty-five (25) or more taxpayers of a political subdivision request a public hearing in the manner required by subsection (b) before the department of local government finance reviews, revises, reduces, or increases a political subdivision's budget by fund, ta…

Note: This version of section amended by P.L.245-2015, SEC.12, effective 1-1-2016. See also preceding version of this section amended by P.L.184-2015, SEC.8, effective 7-1-2015. Sec. 16.2. The department of local government finance may not approve the budget of a taxing unit or a…

Sec. 16.5. This section applies in each case in which the department of local government finance has the power to approve or disapprove the tax levy for a cumulative building or sinking fund proposed to be established by a political subdivision. The department may: (1) approve th…

Sec. 16.7. (a) A political subdivision that in any year adopts a proposal to establish a cumulative fund or sinking fund under any of the following provisions must submit the proposal to the department of local government finance before August 2 of that year, for years before 201…

Sec. 17. Subject to the limitations contained in IC 6-1.1-18.5 and IC 20-46, and notwithstanding section 23 of this chapter, the department of local government finance may at any time increase the tax rate and tax levy of a political subdivision for the following reasons: (1) To …

Sec. 19. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies. [1975 Pr…

Sec. 2. (a) When formulating an annual budget estimate, the proper officers of a political subdivision shall prepare an estimate of the amount of revenue which the political subdivision will receive from the state for and during the budget year for which the budget is being formu…

Sec. 20. (a) This section: (1) applies to each governing body of a taxing unit that is not comprised of a majority of officials who are elected to serve on the governing body; and (2) does not apply to the public education corporation. For purposes of this section, an individual …

Sec. 20.3. (a) Except as provided in section 20.4 of this chapter, this section applies only to the governing body of a public library that: (1) is not comprised of a majority of officials who are elected to serve on the governing body; and (2) has a percentage increase in the pr…

Sec. 20.4. (a) This section applies only if on December 31, as reported in the public library's annual report under IC 5-11-1-4, the cash balance of all funds of the public library derived from tax revenue is greater than one hundred fifty percent (150%) of the public library's c…

Sec. 20.5. (a) This section: (1) applies to the governing body of a taxing unit unless a majority of the governing body is comprised of officials who are elected to serve on the governing body; and (2) does not apply to the public education corporation. For purposes of this secti…

Sec. 20.6. (a) Each public library shall identify the applicable city, town, or county fiscal body that receives a public library's proposed budget as provided in section 20.3(c) or 20.3(d) of this chapter. (b) Not later than October 1, 2020, a public library shall report the app…

Sec. 21. Notwithstanding any other law, in a county having a consolidated city, the city controller of the consolidated city has all the powers and shall perform all the duties assigned to county auditors under this chapter related to the fixing and reviewing of budgets, tax rate…

Sec. 21.5. After March 31, 2026, the public education corporation has all the powers and shall perform all the duties assigned to the school city (as defined in IC 20-25-2-12) under this chapter related to the fixing and reviewing of budgets, tax rates, and tax levies. However, i…

Sec. 22. (a) In determining the amount of the levy for a debt service fund for a budget year, the maximum amount allowed for an operating balance in the debt service fund is the sum of the maximum allowable operating balance for each debt included in the debt service fund. The ma…

Sec. 23. (a) This section applies beginning after December 31, 2028, to the formulation and adoption of a budget, tax rate, and tax levy under this chapter. (b) Notwithstanding any growth in a political subdivision's assessed value in the previous year, the ad valorem property ta…

Sec. 3. (a) The proper officers of a political subdivision shall formulate its estimated budget and its proposed tax rate and tax levy on the form prescribed by the department of local government finance and approved by the state board of accounts. In formulating a political subd…

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 3.1. (a) This section: (1) applies only to an operating referendum tax levy under IC 20-46-1 approved by the voters before January 1, 2023, that is imposed…

Sec. 3.6. (a) At the first meeting of the county fiscal body in August, the county fiscal body shall review the following: (1) The estimated levy limits provided by the department of local government finance under IC 6-1.1-18.5-24. (2) The estimate provided by the department of l…

Sec. 5. (a) The officers of political subdivisions shall meet each year to fix the budget, tax rate, and tax levy of their respective subdivisions for the ensuing budget year as follows: (1) The board of school trustees of a school corporation that is located in a city having a p…

Sec. 5.2. If an ordinance to fix a city budget, tax rate, and tax levy is: (1) vetoed by the city executive under IC 36-4-6-16(a)(2); or (2) considered vetoed under IC 36-4-6-16(b); and the veto is effective on a date later than October 1, the city's legislative body has thirty (…

Sec. 5.3. A school corporation shall specify in its proposed budget the anticipated amount that will be transferred from the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year. At its public hearing to adopt a b…

Sec. 5.4. (a) Not later than March 2 of each year, the fiscal officer of a political subdivision shall submit a statement to the department of local government finance attesting that the political subdivision uploaded any contract entered into during the immediately preceding yea…

Sec. 5.6. (a) Each school corporation may elect to adopt a budget under this section that applies from July 1 of the year through June 30 of the following year. In the initial budget adopted by a school corporation under this section, the first six (6) months of that initial budg…

Sec. 7. If the boundaries of a political subdivision cross one (1) or more county lines, the budget, tax levy, and tax rate fixed by the political subdivision shall be filed with the county auditor of each affected county in the manner prescribed in section 5 or 5.6 of this chapt…

Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing…

Sec. 1. As used in this chapter, "income tax return" means any of the following: (1) An individual income tax return under IC 6-3. (2) A corporate income tax return under IC 6-3. (3) A financial institutions tax return under IC 6-5.5. (4) A utility receipts tax return under IC 6-…

Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred f…

Sec. 11. The department may adopt rules for the administration and enforcement of this chapter. As added by P.L.212-2018(ss), SEC.29.

Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year. (2) A person who employs one (1) or more persons to prepare ten (10) or more income tax…

Sec. 3. As used in this chapter, "PTIN" means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109. As added by P.L.212-2018(ss), SEC.29.

Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return. As added by P.L.212-2018(ss), SEC.29.

Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the…

Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department. As added…

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($…

Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. As added by P.L.212-20…

Sec. 9. (a) The department: (1) may investigate the actions of any income tax return preparer filing income tax returns; and (2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause. (b) Notwithstanding IC 4-21.5…