Title 6, TITLE 6. TAXATION

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

commissioner Sec. 1.1. (a) The department of local government finance is established. (b) The governor shall appoint an individual with appropriate training and experience as commissioner of the department. The commissioner: (1) is the executive and chief administrative officer o…

commissioners Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that: (1) was enacted before January 1, 2002; (2) has not been codified as part of …

2002 Sec. 1.5. The appointment by the governor of the commissioner of the department of local government finance before March 28, 2002, is legalized and validated as if the appointment had been made on or after March 28, 2002. As added by P.L.220-2011, SEC.130.

Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance with respect to any duty of the department. [Pre-1975 Property Tax Recodification Citation: 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. …

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.99. Repealed by P.L.198-2001, SEC.122.

Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.…

Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government finance of a necessary or proper inquiry, the department of local government finance or a department special representative, may: (1) subpoena and examine witnesses; (2)…

Sec. 14.5. The department of local government finance may adopt rules under IC 4-22-2 to limit the basis of payment for services provided by all professionals, including but not limited to attorneys, architects, and construction managers, who work on capital projects, to a fee fo…

As added by P.L.5-1989, SEC.76. Repealed by P.L.3-1997, SEC.477.

As added by P.L.234-2007, SEC.204. Repealed by P.L.159-2020, SEC.47.

additional costs related to assisting certain counties to issue timely tax bills Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the auditor of state shall, when requested by the department of local government f…

Note: This version of section added by P.L.201-2023, SEC.92, effective 7-1-2023. See also preceding version of this section added by P.L.236-2023, SEC.49, effective 5-4-2023. Sec. 18. The department of local government finance shall annually complete a report containing the follo…

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-38-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-18.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of local government finance's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to pro…

government finance Sec. 6.5. The governor shall appoint an individual with appropriate training and experience as commissioner of the department of local government finance. The commissioner is the executive and chief administrative officer of the department. The commissioner: (1…

Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must be approved by the governor. A deputy commissioner shall subscribe to an oath to faithfully discharge the duties assigne…

Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and supervisors. (b) Each employee of the department of local government finance shall receive an annual sal…

[Pre-1975 Property Tax Recodification Citations: 6-1-64-3 part; 6-1-65-2 part; 6-1-66-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Sec. 1. As used in this chapter, "corporate headquarters" means the building or buildings where one (1) or more of the following are located: (1) The principal offices of the principal executive officers of an eligible business. (2) The principal offices of a division or similar …

Sec. 1.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. As added by P.L.288-2013, SEC.61.

Sec. 10. If a pass through entity is entitled to a credit under section 8 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the …

the corporation Sec. 11. (a) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's sta…

department of state revenue Sec. 12. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the corporation's certificat…

Sec. 13. In determining whether an expense of the eligible business directly resulted from the relocation of the business, the department shall consider whether the expense would likely have been incurred by the eligible business if the business had not relocated from its origina…

corporation Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation. (b) The corporation shall prescribe the form of the application. (c) A taxpayer may claim a credit awarde…

Sec. 15. (a) The corporation shall require the taxpayer to enter into an agreement with the corporation as a condition of receiving a credit under this chapter. (b) The agreement with the corporation must: (1) prescribe the method of certifying the taxpayer's qualified investment…

Sec. 16. (a) If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or any of the provisions of this chapter, the corporation…

Sec. 2. As used in this chapter, "eligible business" means either of the following: (1) A business that: (A) is engaged in either interstate or intrastate commerce; (B) maintains a corporate headquarters at a location outside Indiana; (C) has not previously maintained a corporate…

Sec. 3. 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; or (4) a limited liability partnership. As added by P.L.193-2005, SEC.21.…

Sec. 4. As used in this chapter, "qualifying project" means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana. As added by P.L.193-2005, SEC.21.

Sec. 5. As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes: (1) moving costs and related expenses; (2) the purchase of new or replacement equipment; (3) capital inves…

Sec. 6. 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); and (3) IC 27-1-18-2 (the insurance premiums tax); a…

Sec. 7. As used in this chapter, "taxpayer" means an individual or entity: (1) that has any state tax liability; or (2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings und…

Sec. 7.1. As used in this chapter, "venture capital" means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments. As added by P.L.158-2019, SEC.22.

Sec. 7.5. The corporation shall do the following: (1) Evaluate a taxpayer's relocation project for the taxpayer's eligibility for a tax credit under this chapter. (2) Certify the eligibility of taxpayers that meet the requirements for a tax credit under this chapter. (3) Determin…

Sec. 8. Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter, if the corporation certifies that a taxpayer: (1) is an eligible business; (2) completes a qualifying project; and (3) incurs relocation costs; the taxpayer is entitled to…

Sec. 9. (a) Subject to subsection (b), the amount of the credit to which a taxpayer is entitled under section 8 of this chapter equals the product of: (1) a percentage determined by the corporation that may not exceed fifty percent (50%); multiplied by (2) the amount of the taxpa…