Title 6, TAXATION

Sec. 13. (a) If a tax is imposed under section 5 of this chapter, the county's or municipality's fiscal officer, or both, shall establish a food and beverage tax fund. (b) The fiscal officer shall deposit in the fund all amounts received by the fiscal officer under this chapter. …

Sec. 14. Money in the food and beverage tax fund shall be used by the county or municipality: (1) to reduce the county's or municipality's property tax levy for a particular year at the discretion of the county or municipality, but this use does not reduce the maximum permissible…

Sec. 15. (a) If there are no obligations of the capital improvement board described in section 12(a) of this chapter then outstanding and there are no bonds, leases, or other obligations then outstanding for which a pledge has been made under section 14 of this chapter, the fisca…

Sec. 16. With respect to obligations of the capital improvement board described in section 12(a) of this chapter and bonds, leases, or other obligations for which a pledge has been made under section 14 of this chapter, the general assembly covenants with the holders of these obl…

Sec. 2. The definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.214-2005, SEC.44.

Sec. 3. As used in this chapter, "authority" refers to the Indiana stadium and convention building authority created by IC 5-1-17. As added by P.L.214-2005, SEC.44.

Sec. 4. As used in this chapter, "capital improvement board" means the capital improvement board of managers created by IC 36-10-9-3. As added by P.L.214-2005, SEC.44.

Sec. 5. (a) Except as provided in subsection (d), the fiscal body of a county may adopt an ordinance not later than June 30, 2005, to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 8 and 9 of this chapter that occur anywhere …

Sec. 6. If a fiscal body adopts an ordinance under section 5 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. As added by P.L.214-2005, SEC.44.

Sec. 7. If a fiscal body adopts an ordinance under section 5 of this chapter, the food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted. As added by P.L.214-2005, SEC.44.

Sec. 8. Except as provided in section 10 of this chapter, a tax imposed under section 5 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) i…

Sec. 9. Transactions described in section 8(1) of this chapter include transactions in which food or beverage is: (1) served by a retail merchant off the merchant's premises; (2) food sold in a heated state or heated by a retail merchant; (3) two (2) or more food ingredients mixe…

Sec. 1. The department of local government finance shall: (1) interpret the property tax laws of this state; (2) instruct property tax officials about their taxation and assessment duties; (3) see that all property assessments are made in the manner provided by law; (4) conduct o…

Sec. 11. (a) An assessing official or an employee of an assessing official shall immediately be dismissed from that position if the person discloses in an unauthorized manner any information that is classified as confidential under section 9 of this chapter. (b) If an officer or …

Sec. 12. If a county or township official, a member of a county or state board, or an employee of such an official or board discloses in an unauthorized manner information which is classified as confidential under section 9 of this chapter, a person who owns property which the in…

Sec. 13. (a) The department of local government finance may prepare a report, plat, or other property tax record if an official: (1) fails to make a report which is required under the general assessment provisions of this article; or (2) fails to deliver a plat or other property …

Sec. 2. At least one (1) representative of the department of local government finance shall visit or virtually meet with each county in this state at least once each year. During the visit, the representative of the department shall: (1) gather information concerning complaints w…

Sec. 3. (a) The department of local government finance may require township assessors, county assessors, or members of the county property tax assessment board of appeals, county auditors, and their employees to attend instructional sessions held by the department or held by othe…

Sec. 4. Each county assessor shall annually call at least one (1) meeting of the township assessors of the county. At the meeting, the county assessor shall advise and instruct the township assessors with respect to their duties under the law. In addition, another purpose of the …

Sec. 5. If a township assessor does not perform his duties in a competent manner, the county assessor shall, in a written report, inform the department of local government finance of that fact. [Pre-1975 Property Tax Recodification Citation: 6-1-34-2.] Formerly: Acts 1975, P.L.47…

Sec. 9. (a) All information that is related to earnings, income, profits, losses, or expenditures and that is: (1) given by a person to: (A) an assessing official; (B) an employee of an assessing official; or (C) an officer or employee of an entity that contracts with a board of …

Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023: (1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and (2) the a…

Sec. 10. The department or the authority, or both, may adopt rules to implement this chapter. As added by P.L.137-2022, SEC.52.

Sec. 11. This chapter is subject to review under IC 2-5-3.2-1 to evaluate the effectiveness of the state tax credit one (1) year prior to its expiration under section 12 of this chapter. As added by P.L.137-2022, SEC.52.

Sec. 12. This chapter expires July 1, 2033. As added by P.L.137-2022, SEC.52. Amended by P.L.114-2026, SEC.7.

Sec. 2. The following definitions apply throughout this chapter: (1) "Authority" refers to the Indiana housing and community development authority created by IC 5-20-1-3. (2) "Eligibility statement" refers to the statement issued by the authority to an eligible applicant under se…

Sec. 3. (a) Except as otherwise provided in this chapter, for each taxable year in the state tax credit period of a qualified project, the holder of a state tax credit awarded under this chapter for the qualified project is entitled to a credit against the holder's state tax liab…

Sec. 4. (a) If a holder's state tax credit exceeds the holder's state tax liability for the taxable year, the excess may be carried forward for up to nine (9) consecutive taxable years immediately following the first taxable year of the holder's state tax credit period and may be…

Sec. 5. (a) If a pass through entity is entitled to a state tax credit but does not have state tax liability against which the state tax credit may be applied, the pass through entity may allocate or otherwise transfer the state tax credit among the shareholders, members, or part…

Sec. 6. (a) A holder of a state tax credit may transfer, sell, or assign all or part of a state tax credit for a taxable year in the state tax credit period of the associated qualified project if the holder of the state tax credit complies with this section. (b) A holder shall fu…

credits Sec. 7. (a) An eligible applicant who wishes to obtain the state tax credit provided by this chapter for a qualified project must submit an application to the authority after June 30, 2023, and before January 1, 2033, in the manner prescribed by the authority. (b) An appl…

Sec. 8. (a) For each state fiscal year beginning after June 30, 2023, and before July 1, 2033, the aggregate amount of state tax credits awarded by the authority under this chapter may not exceed thirty million dollars ($30,000,000). For purposes of calculating the aggregate stat…

Sec. 9. To receive the state tax credit provided by this chapter, a holder of a state tax credit must claim the credit on the holder's annual state tax return in the manner prescribed by the department. The holder of the state tax credit shall submit to the department all informa…