Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to a county having a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66; P.L.104-2022, S…

Sec. 2. As used in this chapter: "Fiscal body" and "executive" have the same meanings that are prescribed by IC 36-1-2. "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. As added by P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.…

Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) inn; or (4) tourist cabin; that has…

Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and solicit conve…

creation; organization 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 and visitor industry in the county. (b) The commission consists of seven (7) members. The …

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. 1. As used in this chapter, "appeal" refers to an appeal taken or petition to the department of local government finance by or in respect of a school corporation under any of the following: (1) IC 6-1.1-17. (2) IC 20-43. (3) IC 20-46-8. [Pre-1975 Property Tax Recodification …

As added by Acts 1978, P.L.34, SEC.2. Amended by Acts 1979, P.L.208, SEC.8; Acts 1982, P.L.46, SEC.1; P.L.65-1985, SEC.17; P.L.24-1986, SEC.18; P.L.382-1987(ss), SEC.52; P.L.5-1988, SEC.43; P.L.345-1989(ss), SEC.1; P.L.51-1990, SEC.1; P.L.1-1991, SEC.40; P.L.240-1991(ss2), SEC.48…

As added by Acts 1980, P.L.43, SEC.2. Amended by P.L.64-1985, SEC.2; P.L.342-1989(ss), SEC.3; P.L.58-1991, SEC.1; P.L.41-1993, SEC.19; P.L.90-2002, SEC.174; P.L.23-2004, SEC.30 and P.L.1-2004, SEC.28. Repealed by P.L.2-2006, SEC.199.

As added by P.L.75-1983, SEC.2. Repealed by P.L.65-1985, SEC.19.

As added by P.L.82-1989, SEC.1. Amended by P.L.12-1992, SEC.22; P.L.6-1997, SEC.88; P.L.90-2002, SEC.190. Repealed by P.L.2-2006, SEC.199.

As added by P.L.291-2001, SEC.241. Amended by P.L.90-2002, SEC.191; P.L.224-2003, SEC.259. Repealed by P.L.2-2006, SEC.199.

As added by P.L.347-1989(ss), SEC.4. Amended by P.L.1-1990, SEC.73. Repealed by P.L.2-2006, SEC.199.

As added by P.L.276-2003, SEC.2. Amended by P.L.1-2005, SEC.91. Repealed by P.L.2-2006, SEC.199.

As added by P.L.114-2006, SEC.2. Repealed by P.L.146-2008, SEC.810.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.2; P.L.66-1985, SEC.1; P.L.90-2002, SEC.175; P.L.178-2002, SEC.29; P.L.23-2004, SEC.31. Repealed by P.L.2-2006, SEC.199.

powers to revise, change, or increase budget, rate, or levy of school corporation Sec. 3. When an appeal is taken to the department of local government finance, the department may exercise the powers described in IC 6-1.1-17 to revise, change, or increase the budget, tax levy, or…

[Pre-1975 Property Tax Recodification Citation: 6-1-67-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.24; Acts 1977(ss), P.L.3, SEC.3; Acts 1978, P.L.34, SEC.3; Acts 1981, P.L.73, SEC.1; P.L.69-1983, SEC.6; P.L.66-1985, SEC.2; P.L.24-1986, SEC.19; P.L…

As added by P.L.1-1991, SEC.42. Amended by P.L.25-1995, SEC.34; P.L.6-1997, SEC.87; P.L.90-2002, SEC.177; P.L.2-2006, SEC.48. Repealed by P.L.182-2009(ss), SEC.467.

As added by P.L.25-1995, SEC.35. Amended by P.L.90-2002, SEC.178. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.43; P.L.25-1995, SEC.36. Repealed by P.L.2-1996, SEC.297.

As added by P.L.2-1996, SEC.216. Amended by P.L.90-2002, SEC.179. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.44. Amended by P.L.2-1997, SEC.19; P.L.90-2002, SEC.180; P.L.85-2002, SEC.1; P.L.66-2003, SEC.54; P.L.14-2004, SEC.184. Repealed by P.L.2-2006, SEC.199.

As added by P.L.2-1996, SEC.217. Amended by P.L.90-2002, SEC.181. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.45. Amended by P.L.43-1992, SEC.2; P.L.1-1993, SEC.31; P.L.90-2002, SEC.182; P.L.1-2004, SEC.29 and P.L.23-2004, SEC.32. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.46. Amended by P.L.90-2002, SEC.183. Repealed by P.L.2-2006, SEC.199.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.85-1987, SEC.6.

As added by P.L.36-1994, SEC.7. Amended by P.L.260-1997(ss), SEC.49; P.L.90-2002, SEC.184. Repealed by P.L.2-2006, SEC.199.

Sec. 5.3. The department of local government finance may correct mathematical errors in data for any school corporation. As added by P.L.1-1991, SEC.47. Amended by P.L.90-2002, SEC.185; P.L.2-2006, SEC.49.

As added by P.L.25-1995, SEC.37. Amended by P.L.53-1996, SEC.1; P.L.90-2002, SEC.186. Repealed by P.L.2-2006, SEC.199.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.34, SEC.4; Acts 1979, P.L.31, SEC.3; P.L.20-1984, SEC.3; P.L.90-2002, SEC.187; P.L.1-2005, SEC.89. Repealed by P.L.2-2006, SEC.199.

local government finance to meet time limits; judicial review for school corporation of department's action Sec. 7. (a) A tax levy is not invalid because of the failure of the department of local government finance to complete its duties within the time or time limits provided by…

As added by P.L.67-1985, SEC.1. Repealed by P.L.65-1985, SEC.19.

Sec. 1. As used in this chapter, "state and local 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); (2) IC 6-3.6 (local income tax); (3) IC 6-5.5 (the financial institutions tax); and (4) IC 27-1-1…

Sec. 1.5. 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.224-2003, SEC.194…

Sec. 2. (a) As used in this chapter, "qualified investment" means the amount of a taxpayer's expenditures that is: (1) for redevelopment or rehabilitation of property located within a community revitalization enhancement district designated under IC 36-7-13; (2) made under a plan…

Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability. As added by P.L.224-2003, SEC.195.

Sec. 3. (a) Except as provided in section 5 of this chapter, a taxpayer is entitled to a credit against the taxpayer's state and local tax liability for a taxable year if the taxpayer makes a qualified investment in that year. (b) The amount of the credit to which a taxpayer is e…

Sec. 4. If the amount of the credit determined under section 3 of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryove…

operations in Indiana; eligibility determinations; criteria; appeals Sec. 5. (a) A taxpayer is not entitled to claim the credit provided by this chapter to the extent that the taxpayer substantially reduces or ceases its operations in Indiana in order to relocate them within the …

As added by P.L.113-2010, SEC.60. Repealed by P.L.172-2011, SEC.162.

Sec. 6. To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information …