Title 6, TAXATION

Sec. 2. An individual who: (1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and (2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision; holds those innkeeper's taxes in t…

Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as…

Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within t…

Sec. 5. (a) As used in this section, "commission" refers to the following: (1) A board of managers established under: (A) IC 6-9-1-2 (St. Joseph County); (B) IC 6-9-3-1 (Floyd/Clark County); (C) IC 6-9-6-2 (LaPorte County); (D) IC 6-9-10-2 (Wayne County); or (E) IC 6-9-15-2 (Jeff…

Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodations and is required to c…

Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity: (1) created under this article; and (2) that is responsible for the expenditure of funds from an innkeeper's tax under this article; to furnish the fiscal officer each month with the …

Sec. 8. (a) As used in this section, "innkeeper's tax fund" refers to any fund established pursuant to an innkeeper's tax chapter of this article regardless of its title. (b) Each county that imposes an innkeeper's tax may not: (1) deposit or transfer money in its innkeeper's tax…

Sec. 0.1. (a) The addition of this chapter by P.L.191-2005 applies to taxable years beginning after December 31, 2005. (b) Each individual provision of P.L.191-2005 is fully severable. If a provision requiring an agreement executed under section 19 of this chapter, as added by P.…

Sec. 1. The general assembly declares that the opportunity for the participation of underutilized small businesses, especially women and minority business enterprises, in the coal gasification industry is essential if social and economic parity is to be obtained by women and mino…

Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for: (1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and (2) transmission …

Sec. 11. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-5.5 (the financial institutions tax); (3) IC 27-1-18-2 (the insurance premiums tax); and …

Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment. As added by P.L.191-2005, SEC.15.

Sec. 13. As used in this chapter, "women's business enterprise" has the meaning set forth in IC 4-13-16.5-1. As added by P.L.191-2005, SEC.15. Amended by P.L.15-2020, SEC.20; P.L.32-2021, SEC.11.

Sec. 14. (a) A taxpayer that: (1) is awarded a tax credit under this chapter by the corporation; and (2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter; is entitled to a credit against t…

Sec. 15. (a) Subject to section 16 of this chapter, the amount of the credit to which a taxpayer is entitled for a qualified investment in an integrated coal gasification powerplant is equal to the sum of the following: (1) Ten percent (10%) of the taxpayer's qualified investment…

Sec. 16. (a) A credit awarded under section 15 of this chapter must be taken in ten (10) annual installments, beginning with the year in which the taxpayer places into service an integrated coal gasification powerplant or a fluidized bed combustion technology. (b) Subject to sect…

Sec. 17. A person that proposes to place a new integrated coal gasification powerplant or fluidized bed combustion technology into service may apply to the corporation before the taxpayer makes the qualified investment to enter into an agreement for a tax credit under this chapte…

Sec. 18. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that the taxpayer's proposed investment satisfies the requirements of this chapter. As added by P.L.191-2005, SEC…

Sec. 19. (a) The corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all the following: (1) A detailed description of the project that is the subject of the agreement. (2) The first taxable year for w…

Sec. 2. As used in this chapter, "commission" refers to the Indiana utility regulatory commission. As added by P.L.191-2005, SEC.15.

Sec. 20. (a) This section applies if a qualified investment is made by a pass through entity or by taxpayers who are co-owners of an integrated coal gasification powerplant or a fluidized bed combustion technology. (b) If the credit allowed by this chapter for a taxable year is g…

Sec. 20.5. (a) Subject to subsection (c), part or all of the credit to which a taxpayer is entitled under section 15 of this chapter may be assigned by the taxpayer to one (1) or more utilities that have entered into a contract that: (1) is approved by the Indiana utility regulat…

Sec. 20.7. (a) The findings in IC 4-4-11.6-12 (before its repeal) are incorporated by reference into this section. The general assembly further finds that the refundable credit provided by this section is also necessary to achieve the purposes set forth in IC 4-4-11.6-12 (before …

Sec. 21. To receive the credit awarded by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department a copy of the commission's determination required …

Sec. 3. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.191-2005, SEC.15.

Sec. 4. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.191-2005, SEC.15.

Sec. 4.5. As used in this chapter, "fluidized bed combustion technology" means a technology that involves the combustion of fuel in connection with a bed of inert material, such as limestone or dolomite, which is held in a fluid like state by the means of air or other gasses bein…

Sec. 5. As used in this chapter, "Indiana coal" has the meaning set forth in IC 21-47-1-4. As added by P.L.191-2005, SEC.15. Amended by P.L.2-2007, SEC.125.

Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a facility that satisfies all the following requirements: (1) The facility is located in Indiana and is a newly constructed energy generating plant. (2) The facility converts coal into synthesis gas …

Sec. 7. As used in this chapter, "minority" means a member of a minority group (as defined in IC 4-13-16.5-1.) As added by P.L.191-2005, SEC.15.

Sec. 8. As used in this chapter, "minority business enterprise" has the meaning set forth in IC 4-13-16.5-1. As added by P.L.191-2005, SEC.15. Amended by P.L.1-2006, SEC.144.

Sec. 9. 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; (4) a limited liability partnership; (5) a corporation organized under IC 8…