Title 6, TAXATION

Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014. (b) Each taxable year, an individual who is a resident of Indiana during the taxable year and who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the …

Sec. 14.5. (a) As used in this section, "classroom supplies" means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013). (b) Each taxable year, an individual employed as a teacher (as def…

Sec. 3. (a) Whenever a resident person has become liable for tax to another state upon all or any part of the person's income for a taxable year derived from sources without this state and subject to taxation under IC 6-3-2, the amount of tax paid by the person to the other state…

Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, an amount (subject to the applicable limitations provided by this section) equal to fifty percent (50%…

Sec. 9. (a) The credit provided by this section shall be known as the unified tax credit for the elderly. (b) As used in this section, unless the context clearly indicates otherwise: (1) "Household federal adjusted gross income" means the total adjusted gross income, as defined i…

Sec. 1. As used in this chapter, "controlled substance" has the meaning set forth in IC 35-48-1.1-7. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.70.

Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following: "THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED …

Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the …

Sec. 12. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including rules relating to the refunding of taxes paid under this chapter. As added by P.L.50-1992, SEC.1.

Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3. As added by P.L.50-1992, SEC.1.

Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law. As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60; P.L.1-1998, SEC…

Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter. (b) The fund shall be administered by the treasurer of state. Any expenses incurred in administering the fund shall be paid from the fund. Any …

Sec. 16. (a) The department may award up to ten percent (10%) of the total amount collected from an assessment under this chapter to any person who provides information leading to the collection of a tax liability imposed under this chapter. An award made under this subsection mu…

Sec. 17. (a) All distributions and transfers from the controlled substance tax fund shall be paid monthly by the fifteenth of the month following the month of collection. (b) The department shall certify to the state comptroller the amount to be distributed to each law enforcemen…

Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds …

Sec. 19. The department may not commence collection proceedings under this chapter unless the department: (1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or (2) is notified in writing by the prosecuting attorney of the jurisdic…

Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1.1-10. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.71.

Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal). As added by P.L.65-1996, SEC.7. Amended…

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.50-1992, SEC.1.

Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1.1-28. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.72.

Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1.1-29. As added by P.L.65-1996, SEC.1. Amended by P.L.186-2025, SEC.73.

Sec. 5. The controlled substance excise tax is imposed on controlled substances that are: (1) delivered; (2) possessed; or (3) manufactured; in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is dist…

Sec. 6. (a) The amount of the controlled substance excise tax is determined by: (1) the weight of the controlled substance; or (2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form. (b) The amount of controll…

Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter. As added by P.L.50-1992, SEC.1.

Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be required to reveal the person's identity at t…

Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an offense based on a violation…

Sec. 1. (a) This chapter applies to the following counties: (1) Clark County. (2) Floyd County. (b) In these counties, there is created a special funds board of managers. As used in this chapter, the term "board of managers" means a special funds board of managers. (c) Beginning …

Sec. 2. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one (1) of their members president, another vice-president, another secretary and another treasurer, who shall perform t…

Sec. 2.5. Except as otherwise specifically provided by law, the board of managers is subject to IC 5-14-1.5 and IC 5-14-3. As added by P.L.172-2011, SEC.97.

Sec. 3. All funds coming into possession of the board of managers shall be deposited, held, secured or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds coming into possession of the …

Sec. 3.5. (a) Before January 1 of each year, the board of managers shall annually publish a financial report summarizing the income and expenses of the board of managers for the previous twelve (12) months. (b) The report required by subsection (a) must be published two (2) times…

Sec. 4. (a) In counties to which this chapter applies, there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms or lodgings or accommodations in any commercial hotel, motel…

Sec. 5. (a) Seventy-five percent (75%) of the tax revenues received by the county treasurer as provided in section 4 of this chapter shall be deposited in the convention and exhibition center fund, which fund shall be expended by the board of managers to develop and promote a pro…

Sec. 6. (a) The board of managers may enter into an agreement under which any amounts previously deposited in, or to be deposited in, the capital development tourism fund are pledged to payment of bonds described in section 5(b) of this chapter. (b) With respect to bonds describe…

Sec. 7. If a person fails to pay any tax imposed by section 4 of this chapter within thirty (30) days after the date payment of the tax is due, the department of state revenue shall, under IC 6-8.1-8-2: (1) issue a demand notice to the person; and (2) issue a tax warrant to the a…

Sec. 8. Any entity that receives funds under this chapter shall make a financial or other report upon request of the board of managers. As added by P.L.172-2011, SEC.99.

Sec. 1. (a) Except as provided in subsection (c), personal property which is owned by a person who is a resident of this state shall be assessed at the place where the owner resides on the assessment date of the year for which the assessment is made. (b) Except as provided in sub…

Sec. 1.5. As used in this chapter, "filing date" refers to the day in a year on which a personal property tax return is due for a particular assessment date in that year (disregarding any extension period that may be granted for the filing of the return and any period in which an…

Sec. 10. If a taxpayer owns, holds, possesses, or controls personal property which is located in two (2) or more townships, the taxpayer shall file any additional returns with the county assessor which the department of local government finance may require by regulation. [Pre-197…

Sec. 14. The township assessor, or the county assessor if there is no township assessor for the township, may: (1) examine and verify; or (2) allow a contractor under IC 6-1.1-36-12 to examine and verify; the accuracy of a personal property return filed with the township or count…

Sec. 15. (a) In connection with the activities required by section 14 of this chapter, or if a person owning, holding, possessing, or controlling any personal property fails to file a personal property return with the township or county assessor as required by this chapter, the t…

Sec. 16. If, from the evidence before a township or county assessor, the assessor determines that a person has temporarily converted any part of the person's personal property into property which is not taxable under this article to avoid the payment of taxes on the converted pro…

Sec. 17. (a) On or before June 1 of each year, each township assessor (if any) of a county shall deliver to the county assessor a list which states by taxing district the total of the personal property assessments as shown on the personal property returns filed with the township …

Sec. 18. (a) Each township assessor of a county (if any) shall periodically report to the county assessor and the county auditor with respect to the returns and properties of taxpayers which the township assessor has examined. The township assessor shall submit these reports in t…

Sec. 19. (a) While a county property tax assessment board of appeals is in session, each township assessor of the county (if any) shall make the following information available to the county assessor and the board: (1) Personal property returns. (2) Documents related to the retur…

Sec. 2. If residence determines the place of assessment of personal property and the property is held by a trustee, guardian, or receiver, the residence of the trustee, guardian, or receiver is the place of assessment. [Pre-1975 Property Tax Recodification Citation: 6-1-24-6.] Fo…