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 and visitor industry in the county. (b) The commission consists of seven (7) members plus any additional members …

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 …

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 tax rate of the appellant school corporation. [Pre-1975 Property Tax Recodificati…

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.

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 this chapter or any other law. (b) Subject to this chapter, the department of local government finance may …

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 and subject to IC 5-28-6-9, 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 cred…

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…

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 district. Determinations under this section shall be made by the depa…

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 …

Sec. 7. A tax credit provided under this chapter is subject to the limitations set forth in IC 5-28-6-9. As added by P.L.213-2025, SEC.77.

Sec. 1. If a taxpayer: (1) purchases property or services in a transaction subject to a listed tax; (2) is required to remit the tax as an added amount to the consideration paid to the seller; (3) does not remit the tax due under the provisions of the tax; and (4) is not exempt f…

Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax. As added by P.L.205-2025, SEC.24.

Sec. 3. Any unpaid tax under this chapter shall be considered to have been due on the twentieth day of the month following the transaction. As added by P.L.205-2025, SEC.24.

Sec. 4. For purposes of this chapter: (1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than z…

Sec. 5. Any tax due under this chapter shall be reported and remitted on forms and in the manner prescribed by the department. As added by P.L.205-2025, SEC.24.

Sec. 6. Any tax collected under this chapter shall be distributed in the manner otherwise provided for the previously uncollected tax. As added by P.L.205-2025, SEC.24.