Title 6, TAXATION

Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of property shall be determined in the manner provided by law. Property tax revenues shall be used for state expenditures and for the support of the political subdivisions of this st…

Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is liable for the taxes imp…

Sec. 5. The tangible property of a partnership shall be listed and assessed in the firm name. Each partner is jointly and severally liable for the property taxes so assessed. [Pre-1975 Property Tax Recodification Citation: 6-1-21-4.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 7. (a) As used in this section, "nonbusiness personal property" means personal property that is not: (1) held for sale in the ordinary course of a trade or business; (2) held, used, or consumed in connection with the production of income; or (3) held as an investment. (b) Th…

Sec. 8. (a) IC 6-1.1-1-3, as amended by P.L.6-1997, and all changes in tax rates, deductions, and limits on indebtedness made by P.L.6-1997 apply only to budget years and property taxes first due and payable after December 31, 2001. (b) For the purpose of computing: (1) the maxim…

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana board is composed of three (3) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board…

Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute: (1) a surety bond in the amount of ten thousand dollars ($10,000), with a surety approved by the governor; and (2) an oath of office. (b) The surety bond shall be payable to the…

Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency. As added by P.L.198-2001, SEC.95.

Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business. As added by …

Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana b…

Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge a person that files a petition with the Indiana tax court for review of a determination by the Indiana board the reasonable cost of preparing any necessary copies and transcripts for transmittal to the court. As …

Sec. 1. (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana. (b) The person who acquires property in a retail transaction is liable for the tax on the transaction and, except as otherwise provided in this chapter, shall pay th…

Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary or bundled transaction and is imposed at seven percent (7%) of that gross retail income. (b) If the tax computed under subsection (a) carried to the thi…

Sec. 3. (a) As used in this section, "motor vehicle" means a vehicle that would be subject to the vehicle excise tax imposed under IC 6-6-5 if the vehicle were to be used in Indiana. (b) Notwithstanding section 2 of this chapter, the state gross retail tax rate on a motor vehicle…

Sec. 5. (a) As used in this section, "cargo trailer" has the meaning set forth in IC 6-2.5-5-39. (b) As used in this section, "nonreciprocal state" means a state that does not provide an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicl…

Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.243-2015, SEC.10.

Sec. 10. "Fiscal body" has the meaning set forth in IC 36-1-2-6. As added by P.L.243-2015, SEC.10.

Sec. 11. "Impose" includes adopt, amend, increase, decrease, and rescind. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 12. "Local income tax council" means a council established by IC 6-3.6-3-1. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following: (1) An individual who resides in that county on the date specified …

Sec. 13.5. "PSAP" means a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22). As added by P.L.180-2016, SEC.14.

Sec. 14. "Public safety" refers to the following: (1) A police and law enforcement system to preserve public peace and order. (2) A firefighting and fire prevention system. (3) Emergency ambulance services (as defined in IC 16-18-2-107). (4) Emergency medical services (as defined…

Sec. 14.5. "Regional jail" has the meaning set forth in IC 11-12-5.5-1. As added by P.L.239-2019, SEC.5.

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 15. "Resident local taxpayer", as it relates to a particular county, means any local taxpayer who resides in that county on the date specified in IC 6-3.6-…

Sec. 16. "School corporation" has the meaning set forth in IC 6-1.1-1-16. As added by P.L.243-2015, SEC.10.

Sec. 16.5. "State GIS officer" has the meaning set forth in IC 4-23-7.3-10. As added by P.L.157-2026, SEC.111.

Sec. 17. "Tax" refers to the following: (1) A tax imposed under this article. (2) A tax that was originally imposed under: (A) IC 6-3.5-1 (repealed); (B) IC 6-3.5-1.1 (repealed); (C) IC 6-3.5-6 (repealed); or (D) IC 6-3.5-7 (repealed); and that is continued in effect under this a…

Sec. 18. "Welfare allocation amount" means an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under a former tax in 2008, the property ta…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However: (1) except as provided in subdivision (3), in the case of a local taxpayer w…

Sec. 3. "Allocation amount" refers to an amount that qualifies as an allocation amount under IC 6-3.6-6. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 4. "Attributed allocation amount" equals the sum of the following: (1) The allocation amount of the civil taxing unit for that calendar year. (2) In the cas…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(b), as adjusted under IC 6-3.6-9. As added by P.L.243-2015, SEC.10.

Sec. 6. "Certified shares" refers to the amount allocated for distribution as certified shares under IC 6-3.6-6. As added by P.L.243-2015, SEC.10.

Sec. 7. "Civil taxing unit" means any entity having the power to impose ad valorem property taxes except a school corporation. The term does not include a solid waste management district that is not entitled to a distribution under IC 6-3.6-6. However, in the case of a consolidat…

Sec. 7.4. "County with a single voting bloc" means a county that has a local income tax council in which one (1) city that is a member of the local income tax council or one (1) town that is a member of the local income tax council is allocated more than fifty percent (50%) of th…

Sec. 8. "Economic development project" means any project that: (1) the county, city, or town determines will: (A) promote significant opportunities for the gainful employment of its citizens; (B) attract a major new business enterprise to the county, city, or town; or (C) retain …

Sec. 9. "Executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.243-2015, SEC.10.

Sec. 1. (a) There is imposed on each taxpayer a franchise tax measured by the taxpayer's apportioned income for the privilege of exercising its franchise or the corporate privilege of transacting the business of a financial institution in Indiana. The amount of the tax for a taxa…

Sec. 3. For a taxpayer that is not filing a combined return, the taxpayer's apportioned income consists of the taxpayer's adjusted gross income for that year multiplied by the quotient of: (1) the taxpayer's total receipts attributable to transacting business in Indiana, as deter…

Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of: (1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by (2) the quotient of: (A)…

Sec. 6. (a) A nonresident taxpayer is entitled to a credit against the tax due under this article for the amount of net income tax, franchise tax, or other tax measured by net income that is due to the nonresident taxpayer's domiciliary state for a taxable year if: (1) the receip…

Sec. 7. Notwithstanding any other provision of this article, there is no tax imposed on the adjusted gross income or apportioned income of the following: (1) Insurance companies or organizations offering nonprofit agricultural organization insurance coverage subject to the tax un…

Sec. 8. (a) If a corporation is: (1) transacting the business of a financial institution (as defined in IC 6-5.5-1-17(d)); and (2) is a partner in a partnership or the grantor and beneficiary of a trust transacting business in Indiana and the partnership or trust is conducting in…

Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority. As added by Acts 1980, P.L.61, SEC.1.

Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.100-2012, SEC.19.