Title 6, TAXATION

Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint c…

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. 6.7. (a) This section applies only to Howard County. (b) This section applies only to rooms, lodgings, or accommodations located within: (1) an inn; (2) a hotel; or (3) a motel. (c) As used in this section, "innkeeper's tax" means the tax that except as provided in this sect…

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. 1. Except as provided in IC 6-1.1-17-16(i), when fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of a political subdivision may not fix a budget or tax levy which exceeds the amount published by the political subdivision. The portion of a budget or …

Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount …

Sec. 11. 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. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) property tax rate or rates; or (2) special benefits tax rate or rates; referred to in the statutes listed in subsection (d). (b) The maximum rate for taxes first due and payable after 2003 is the…

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, …

Sec. 28. (a) This section applies to a township if: (1) the township has previously submitted a petition, or petitions, under this section in any year after December 31, 2016; (2) the sum of all adjustments determined under STEP THREE of subsection (c) for the petition or petitio…

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed: (1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of ass…

Sec. 34. (a) Except as otherwise provided in this section, this section: (1) does not apply until the expiration of IC 20-45-8 under IC 20-45-8-29; and (2) upon the expiration of IC 20-45-8 under IC 20-45-8-29, applies only to a school corporation that has under its jurisdiction …

Sec. 34.5. (a) This section applies only to Knox Township in Jay County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2024, submit a petition to the department o…

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article. [Pre-1975 Property Tax R…

Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined under this article, they shall hold a public hearing after submitting the following in…

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if: (1) they determine that the transfer is necessary; (2) the transfer does not require the expenditure of more money than …

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only. As added by Acts 1979, P.L.58, SEC.…

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if: (1) the funds are received as a result of damage to property of the political subdivision; an…

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds ar…

Sec. 8. (a) Except as provided in subsections (b) and (c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless: (1) the funds have been included in a budget est…

Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may: (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or (2) refun…

Sec. 0.3. As used in this chapter, "authority" means the Indiana housing and community development authority established by IC 5-20-1-3. As added by P.L.124-2024, SEC.19.

Sec. 0.5. As used in this chapter, "business firm" means any business entity authorized to do business in the state of Indiana that has state tax liability. As added by P.L.124-2024, SEC.20.

Sec. 0.7. As used in this chapter, "community based organization" has the meaning set forth in IC 4-4-28-1.7. As added by P.L.124-2024, SEC.21.

Sec. 1. As used in this chapter, "community development corporation" has the meaning set forth in IC 4-4-28-2. As added by P.L.15-1997, SEC.2.

Sec. 10. (a) The amount of tax credits allowed under this chapter may not exceed two hundred thousand dollars ($200,000) in any state fiscal year. (b) The department shall: (1) record the time of filing of each tax return claiming the credit under section 9 of this chapter; and (…

Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. As added by P.L.15-1997, SEC.2.

Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation or community based organization under IC 4-4-28-13. As added by P.L.15-1997, SEC.2. Amended by P.L.124-2024, SEC.22.

Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5. As added by P.L.15-1997, SEC.2.

Sec. 4. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.15-1997, SEC.2.…

Sec. 4.3. As used in this chapter, "person" means any individual subject to Indiana adjusted gross income tax. As added by P.L.124-2024, SEC.23.

Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation or community based organization has received an allocation of tax credits under IC 4-4-28-13. As added by P.L.50-2016, SEC.10. Amended by P.L.1…

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and (2) IC 6-5.5 (the financial institutions tax); as computed after the application of all credits that un…

Sec. 6. (a) Subject to the limitations provided in subsection (b) and sections 7, 8, 9, 10, and 11 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amount of a qualified contribution made in a taxable…

Sec. 7. If a pass through entity is entitled to a credit under section 6 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the t…

Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. However, a pass through entity and a shareholder, partner,…

Sec. 9. (a) The community development corporation or community based organization, on behalf of a business firm or person that desires to claim a tax credit as provided in this chapter, shall file with the authority, in the form approved by the authority, documentation stating th…

Sec. 1. As used in this chapter, "payroll service provider" means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider's bank account, remit payment, and take other similar reporting and c…

Sec. 10. The department may adopt rules under IC 4-22-2 for the administration and enforcement of this chapter. As added by P.L.97-2021, SEC.2. Amended by P.L.93-2024, SEC.60.

Sec. 2. As used in this chapter, "responsible person" means an officer or director of a payroll service provider, or an employee or any other person affiliated with a payroll service provider, who is responsible for collecting, accounting for, and paying withholding taxes on beha…

Sec. 3. (a) The department shall require each payroll service provider to annually register with the department in the manner prescribed by the department. (b) The department shall prescribe the annual registration form to be used by a registrant under subsection (a). The form mu…

Sec. 4. Notwithstanding section 3(b)(2) of this chapter, a payroll service provider shall be permitted to retain any income generated on client funds while held in a payroll service provider's legal possession pending remittance to authorized payees if the client agreement expres…

Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client's employer withholding taxes when du…

Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld…

Sec. 7. The department may charge an annual fee for registration under this chapter. The following apply to any fee charged by the department under this section: (1) The fee must be imposed in a range of amounts based on the number of clients of a payroll service provider. (2) Th…