297 chapters · 4,481 sections in this title.
Ind. Code § 6-5.5-2-6 Credit for nonresident taxpayer
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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…
Ind. Code § 6-5.5-2-7 Exemptions
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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…
Ind. Code § 6-5.5-2-8 Partnerships; grantor or beneficiary of a trust; information
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return; withholding 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 tr…
Ind. Code § 6-8.1-2-1 Establishment
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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.
Ind. Code § 6-8.1-2-2 Control by governor
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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.
Ind. Code § 6-8.1-2-3 Repealed
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As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.23-1986, SEC.21.