Title 6, TITLE 6. TAXATION

297 chapters · 4,481 sections in this title.

20 sectionsFiltered byTitle 6 Ch 21

Ind. Code § 6-9-21-1 Application of chapter
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Sec. 1. This chapter applies to a county having a population of more than one hundred ten thousand (110,000) and less than one hundred twelve thousand (112,000). As added by P.L.76-1986, SEC.1. Amended by P.L.12-1992, SEC.49; P.L.170-2002, SEC.46; P.L.119-2012, SEC.68; P.L.104-20…
Ind. Code § 6-9-21-10 Expiration of chapter
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Sec. 10. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…
Ind. Code § 6-9-21-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.76-1986, SEC.1.
Ind. Code § 6-9-21-3 Adoption of ordinance
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Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately s…
Ind. Code § 6-9-21-4 Taxable transactions; exceptions
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Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the co…
Ind. Code § 6-9-21-5 Tax rate; gross retail income
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Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…
Ind. Code § 6-9-21-6 Imposition, payment, and collection of tax; filing of return
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Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate ret…
Ind. Code § 6-9-21-7 Civic center authority; appointment of members; party
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affiliation; residency; term; vacancy; vote Sec. 7. (a) If a tax is levied under section 3 of this chapter, the county fiscal body shall establish a civic center authority, composed of nine (9) members. The nine (9) members shall be appointed as follows: (1) Four (4) members appo…
Ind. Code § 6-9-21-8 Payment of tax receipts to civic center authority
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Sec. 8. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the civic center authority established in the county upon warrants issued by the auditor of state. As added by P.L.76-1986, SEC.1.
Ind. Code § 6-9-21-9 Food and beverage tax receipts fund
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Sec. 9. (a) If a tax is imposed under section 3 of this chapter, the civic center authority shall establish a food and beverage tax receipts fund. (b) The authority shall deposit in this fund all amounts received under this chapter. (c) Any money earned from the investment of mon…
Ind. Code § 6-3.1-21-1 Creation of credit
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Sec. 1. This chapter creates the Indiana earned income tax credit. As added by P.L.273-1999, SEC.227.
Ind. Code § 6-3.1-21-10 Repealed
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As added by P.L.273-1999, SEC.227. Amended by P.L.291-2001, SEC.152; P.L.192-2002(ss), SEC.116; P.L.246-2005, SEC.74. Repealed by P.L.146-2008, SEC.817.
Ind. Code § 6-3.1-21-2 Repealed
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As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-3.1-21-3 Repealed
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As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-3.1-21-4 Repealed
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As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-3.1-21-5 Repealed
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As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-3.1-21-6 Credit; amount; calculation; eligible persons; determination of
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taxpayer's earned income; cost of living adjustments under the Internal Revenue Code Sec. 6. (a) Except as provided by subsections (b), (d), and (e), an individual who is eligible for an earned income tax credit under Section 32 of the Internal Revenue Code as in effect on Januar…
Ind. Code § 6-3.1-21-7 Repealed
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As added by P.L.273-1999, SEC.227. Repealed by P.L.192-2002(ss), SEC.191.
Ind. Code § 6-3.1-21-8 Claim for credit on return; submission of information
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Sec. 8. To obtain a credit under this chapter, a taxpayer must claim the credit in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information that the department of state revenue determines is necessary f…
Ind. Code § 6-3.1-21-9 Application of credit to TANF
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Sec. 9. (a) The division of family resources shall apply the refundable portion of the credits provided under this chapter as expenditures toward Indiana's maintenance of effort under the federal Temporary Assistance for Needy Families (TANF) program (45 CFR 265). (b) The departm…