Title 6, TAXATION

Sec. 12. If an ordinance is adopted under section 4 of this chapter, a reference to a former entity in IC 6-9-18, IC 6-9-21, another statute, a rule, or any other document is considered a reference to the consolidated entity. As added by P.L.162-2026, SEC.16.

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.162-2026, SEC.16.

Sec. 3. As used in this chapter, "former entity" means a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the county: (1) innkeeper's tax imposed under IC 6-9-18; or (2) food and beverage tax imposed under IC 6-9-21. A…

Sec. 4. The county executive may adopt an ordinance to consolidate the functions of a former entity with respect to the administration of funds received from the county: (1) innkeeper's tax imposed under IC 6-9-18; or (2) food and beverage tax imposed under IC 6-9-21; into a sing…

Sec. 5. If an ordinance is adopted under section 4 of this chapter, each former entity is abolished on the date the ordinance is adopted and may not exercise any of the powers, duties, or responsibilities conferred on the former entity under IC 6-9-18 or IC 6-9-21. In addition, t…

Sec. 6. (a) If an ordinance is adopted under section 4 of this chapter, the county executive may determine the number of members to serve on the consolidated entity, which must be an odd number. All members appointed to the consolidated entity must reside in the county. The count…

Sec. 7. If an ordinance is adopted under section 4 of this chapter, the ordinance is final and the county executive may not adopt a subsequent ordinance to restore each former entity and transfer the powers, duties, and responsibilities concerning the administration of the innkee…

Sec. 8. If an ordinance is adopted under section 4 of this chapter, money in a fund established under a provision of IC 6-9-18 or IC 6-9-21 on the date the ordinance is adopted remains in the fund and is available to be administered and used by the consolidated entity for the pur…

Sec. 9. If an ordinance is adopted under section 4 of this chapter, any bonds, leases, contractual agreements, or other obligations issued, entered into, or in effect on or before the date the ordinance is adopted are transferred to and assumed by the consolidated entity. As adde…

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 of the departm…

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 the Indiana Co…

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. …

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. The department of local government finance: (1) shall see that the property taxes due this state are collected; (2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article; (3) shall ensure that …

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…

Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the state comptroller shall, when requested by the department of local government finance, withhold a percentage of the distributions of local income tax revenue u…

Sec. 18. (a) Before March 1, 2024, and before March 1 of every year thereafter, each local unit that imposes a food and beverage tax under IC 6-9 shall provide a report to the state board of accounts that includes: (1) a consolidated financial statement that at a minimum contains…

properly provided food and beverage tax report; report to legislative council Sec. 18.5. (a) The state board of accounts shall, for each local unit that imposes a food and beverage tax under IC 6-9 and is subject to the reporting requirement in section 18(a) of this chapter, dete…

Sec. 19. The department of local government finance shall annually complete a report containing the following property tax data by counties: (1) Information showing the: (A) total amount of tax delinquencies; (B) total amount of the administrative costs of the offices of township…

Sec. 20. (a) The department shall develop and maintain a property tax transparency portal on the department's current website through which taxpayers may: (1) compare the property tax liability in their current tax statement compared to their potential property tax liability base…

Sec. 21. (a) The department of local government finance, in consultation with the department of education (established by IC 20-19-3-1), shall conduct a study of the disparities in per student operational funding amounts in school corporations (as defined in IC 20-18-2-16(a)). (b…

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…

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) may delegate auth…

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…

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 …

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 state tax liability…

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 certification of the following informa…

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…

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 awarded after June…

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. 17. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9. As added by P.L.213-2025, SEC.81.

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 …