Title 6, TAXATION

Sec. 3. An employee, representative, or independent contractor is considered to be conducting business in Indiana if: (1) the employee, representative, or independent contractor is regularly engaged in the business of the taxpayer in Indiana; (2) the office from which the employe…

Sec. 4. A person is presumed, subject to rebuttal, to regularly solicit business within Indiana if: (1) the person conducts activities described in section 1(3), 1(5), and 1(6) of this chapter with twenty (20) or more customers within Indiana during the taxable year; or (2) the s…

Sec. 5. For purposes of this chapter, tangible assets are attributable to this state if they are located in Indiana. Intangible assets are attributable to this state if the income earned on those assets is attributable to this state under this article. Deposits are attributed to …

Sec. 6. Except as otherwise provided in section 7 of this chapter, tangible property, including leased property, is considered to be located in Indiana if the property is physically situated in Indiana. As added by P.L.347-1989(ss), SEC.1.

Sec. 7. For purposes of this article, tangible personal property that is characteristically moving property, such as motor vehicles, rolling stock, aircraft, vessels, and mobile equipment, is considered to be located in Indiana if: (1) the operation of the property is entirely in…

Sec. 8. Notwithstanding any other provision of this chapter, a taxpayer, except for a trust company formed under IC 28-1-4 (repealed July 1, 2022), is not considered to be transacting business in Indiana if the only activities of the taxpayer in Indiana are or are in connection w…

Sec. 1. (a) The department has the primary responsibility for the administration, collection, and enforcement of the listed taxes. In carrying out that responsibility, the department may exercise all the powers conferred on it under this article in respect to any of those taxes. …

Sec. 10. (a) The department may enter into contracts with persons outside the department to provide services that the department feels are necessary to properly administer and collect the listed taxes. (b) A contract entered into under this section must require the person providi…

Sec. 11. (a) As used in this section, "secure electronic delivery service" means a service that: (1) employs security procedures to provide, send, deliver, or otherwise communicate electronic records to the intended recipient using: (A) security methods such as passwords, encrypt…

Sec. 11.2. In the case of a notice to a taxpayer that establishes a deadline for the taxpayer to act or respond, the document mailed or delivered to the taxpayer that provides the notice must contain: (1) the date by which the taxpayer must act or respond; and (2) a statement of …

Sec. 12. (a) The department may audit any returns filed in respect to the listed taxes, may appraise property if the property's value relates to the administration or enforcement of the listed taxes, may audit gasoline distributors for financial responsibility, and may investigat…

Sec. 13. (a) The attorney general and the respective prosecuting attorneys have concurrent jurisdiction in conducting criminal prosecutions of tax matters. Either the attorney general or the respective prosecuting attorney may initiate criminal tax proceedings, and appear before …

Sec. 14. (a) The department, on behalf of the state, may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements providing for the imposition of motor fuel taxes on an apportionment or allocation basis with the proper authority of any…

Sec. 15. Before February 1 of each year, the department shall submit to the general assembly the age and amount of delinquent tax liabilities that the department determines to be uncollectible. As added by P.L.6-1987, SEC.10.

Sec. 16. (a) The department shall prepare a list of all outstanding tax warrants for listed taxes each month. The list shall identify each taxpayer liable for a warrant by name, address, amount of tax, and either Social Security number or employer identification number. Unless th…

Sec. 17. (a) Before an original tax appeal is filed with the tax court under IC 33-26, the commissioner, or the taxpayer rights advocate office to the extent granted the authority by the commissioner, may settle any tax liability dispute if a substantial doubt exists as to: (1) t…

Sec. 2. (a) The commissioner, with the governor's approval, may employ such individuals as are necessary to perform the various functions of the department. (b) The commissioner and the budget agency shall set the compensation for the department's employees. (c) Before January 1,…

Sec. 2.2. (a) This section does not: (1) apply to an otherwise lawful investigation concerning organized crime activities; or (2) prohibit, restrict, or prevent the exchange of information if a person is being investigated for multiple violations of IC 6-2.5 (state gross retail a…

Sec. 2.5. The department may not include the amount of revenue collected or tax liability assessed in the evaluation of an employee. As added by P.L.332-1989(ss), SEC.22. Amended by P.L.211-2007, SEC.40.

Sec. 2.6. The commissioner shall certify in the report submitted under IC 6-8.1-14-3 that the department is in compliance with section 2.5 of this chapter. As added by P.L.332-1989(ss), SEC.23.

Sec. 20. (a) The department shall enter a memorandum of understanding with the Indiana gaming commission authorizing the commission's unlawful gaming enforcement division to conduct actions to revoke retail merchant certificates under IC 6-2.5-8-7(a)(7) in the manner specified in…

Sec. 21. (a) As used in this section, "associate member" has the meaning set forth in bylaw 13(c) of the bylaws of the Multistate Tax Commission, as amended through October 17, 2002. (b) As used in this section, "biennium" means a period consisting of two (2) consecutive state fi…

Sec. 21.2. (a) This section applies after December 31, 2009. (b) As used in this section, "contractor" means: (1) a sole proprietor; (2) a partnership; (3) a firm; (4) a corporation; (5) a limited liability company; (6) an association; or (7) another legal entity; that engages in…

Sec. 23. The department shall, in coordination with the secretary of state, use the website established under IC 4-5-10 to share information with other state agencies and to provide a single point of contact for any person to accomplish the following: (1) Completing and submittin…

Sec. 24.5. The department may adopt rules under IC 4-22-2 to carry out a tax amnesty program under section 17 of this chapter. As added by P.L.213-2025, SEC.93.

Sec. 25. Notwithstanding any other law, the department shall deposit the amounts collected under a tax amnesty program carried out under section 17 of this chapter after June 30, 2025, in the same manner as a payment of the listed tax occurring during the fiscal year in which the…

Sec. 26. The department shall, before September 1 of each year, submit a report to the interim study committee on fiscal policy established by IC 2-5-1.3-4 summarizing the department's systems modifications concerning geographic information systems mapping of local income tax col…

Sec. 27. (a) The appropriate county officer, as designated by the county executive, in each county shall, before September 1, 2021, and before September 1 of every year thereafter, submit parcel level data, in a standard developed by the state GIS officer pursuant to IC 4-23-7.3-…

Sec. 28. (a) If the department determines that an amount of a listed tax has been distributed to a county, taxing district, or taxing unit in error or determines that all or part of the distribution was refunded subsequent to the distribution, the department shall notify the coun…

Sec. 29. (a) This section applies to tax receipts for adjusted gross income taxes due and owing for a taxable year beginning after December 31, 2023. (b) The department shall annually provide to an individual who is a resident of Indiana who: (1) has an individual INTIME electron…

Sec. 3. (a) The department shall adopt, under IC 4-22-2, rules governing: (1) the administration, collection, and enforcement of the listed taxes; (2) the interpretation of the statutes governing the listed taxes; (3) the procedures relating to the listed taxes; and (4) the metho…

Sec. 3.5. (a) Subject to subsection (b), the department shall publish in the Indiana Register under IC 4-22-7-7 and make available for public inspection and copying under IC 5-14-3 information bulletins, revenue rulings (including, after complying with subsections (b) through (e)…

Sec. 4. The department has the sole authority to furnish forms used in the administration and collection of the listed taxes, including reporting of information in an electronic format. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.36-1984, SEC.2; P.L.182-2009(ss), SEC.248…

Sec. 5. All notices, summons, warrants, waivers, demands, or other documents requiring an authorizing signature by the department must be signed by the commissioner or his designee; and when that document is signed it is an official department document. As added by Acts 1980, P.L…

Sec. 6. (a) The department shall maintain, for a period of at least three (3) years, a record of all monies received and disbursed, and copies of all returns filed with the department. (b) The state board of accounts shall audit the department's record of receipts and disbursemen…

Sec. 7. (a) The department may enter into reciprocal agreements with the taxing officials of the United States government or with the taxing officials of other state governments to furnish and receive information relevant to the administration and enforcement of the listed taxes.…

Sec. 7.1. (a) As used in this section, "fiscal officer" means: (1) a fiscal officer (as defined in IC 36-1-2-7); and (2) in the case of a county, the county treasurer. (b) The department and the fiscal officer of an entity that has adopted an innkeeper's tax, a food and beverage …

Sec. 8. (a) The department may prescribe qualifications a person must have to represent a taxpayer before the department. However, a person may not represent a taxpayer before the department, unless: (1) the taxpayer is present at all times when the representation occurs; or (2) …

Sec. 8.5. (a) This section applies to a hearing conducted by the department under this article. (b) A hearing shall be conducted at a time and a location that is reasonable and convenient to the taxpayer whenever possible. (c) The department shall notify the taxpayer before the h…

Sec. 9. The state of Indiana shall provide suitable office space in Marion County, where the department shall maintain its primary offices. The department may rent, lease, or otherwise acquire additional office space at locations outside Marion County, if the department feels tha…