Title 6, TITLE 6. TAXATION

Sec. 1. This chapter applies to the following counties: (1) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). (2) A county having a population of more than one hundred seventy thousand (170,000) and less than…

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.45.

ordinance to state Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the…

Sec. 4. Except as provided in section 6 of this chapter, a tax imposed under section 3 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) in…

Sec. 5. Transactions described in section 4(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. 6. The food and beverage tax under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.214-2005, SEC.45.

Sec. 7. The tax imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate returns or may …

Sec. 8. (a) The entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the treasurer of the northwest Indiana regional development authority established by IC 36-7.5-2-1. (b) The taxes paid to the treasurer …

Sec. 9. (a) A tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than De…

Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail. [Pre-1975 Property Tax Recodi…

Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the documen…

Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be ad…

Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if: (1) the record owner requests the deed; (2) the auditor and the recorder of the county in which the real property is located each …

additional receipts; use of fund Sec. 12. (a) A board of county commissioners, a county assessor, or a township assessor (if any) may enter into a contract for the discovery of property that has been undervalued or omitted from assessment. The contract must prohibit payment to th…

subdivision Sec. 13. When a political subdivision is formed, the auditor of the county in which the political subdivision is situated shall, at the written request of the legislative body of the political subdivision, prepare a list of all the lands and lots within the limits of …

clearance; other evidence of payment Sec. 16. (a) A court may allow or approve a final report or account of: (1) a receiver; (2) a trustee in dissolution; (3) a trustee in bankruptcy; (4) a commissioner appointed for the sale of real estate; or (5) any other officer acting under …

adjustments in tax due; nonreverting fund Sec. 17. (a) As used in this section, "nonreverting fund" refers to a nonreverting fund established under subsection (d). (b) If a county auditor makes a determination that property was not eligible for a standard deduction under IC 6-1.1…

As added by P.L.249-2015, SEC.17. Repealed by P.L.203-2016, SEC.16.

Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county. [Pre-1975 Property Tax Recodification Citation: 6-1-39-3.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if: (1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4; (2) there is an irregularity or …

Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if: (1) the official or representative has requested that a person give information or pr…

Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations: (1) County assessors. (2) Township assessors. (3) County auditors. (4) Members of a county property tax assessment board of appeals. (5) Members of the Indiana boar…

Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the…

state, or certain bodies corporate and politic; cancellation; compromise; distribution of receipts Sec. 7. (a) The county executive may cancel any property taxes, delinquencies, fees, special assessments, and penalties assessed against real property owned by a county, a township,…

Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge. [Pre-1975 Property Tax Recodification Citation: 6-1-60-1.] Formerly: …

within time required; effect Sec. 9. An officer's failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity…

Sec. 1. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.135-2022, SEC.19.

Sec. 10. 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. As added by P.L.135-2022, SEC.19.

Sec. 11. (a) The amount of the credit provided by this chapter that a taxpayer uses during a particular taxable year may not exceed the state tax liability of the taxpayer. (b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the first taxable…

Sec. 12. 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.135-2022, SEC.19.

Sec. 13. This chapter expires July 1, 2027. As added by P.L.135-2022, SEC.19.

Sec. 2. As used in this chapter, "qualified applicant" means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana. As added by P.L.135-2022, SEC.19.

Sec. 3. As used in this chapter, "qualified media production" means: (1) a feature length film, including an independent or studio production, or a documentary; (2) a television episodic series, program, or feature; (3) a music production; (4) a digital media production that is i…

Sec. 4. As used in this chapter, "qualified production expenses" means expenses incurred by a qualified applicant for a qualified media production. As added by P.L.135-2022, SEC.19.

Sec. 5. 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); and (2) IC 6-5.5 (the financial institutions tax); as computed after the application of the credits…

Sec. 6. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability. As added by P.L.135-2022, SEC.19.

Sec. 7. (a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application. (b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter. (c) The…

Sec. 8. If the corporation certifies a taxpayer under section 7(c) of this chapter, the taxpayer is entitled to a tax credit under this chapter equal to: (1) the amount of the taxpayer's qualified production expenses; multiplied by (2) a percentage determined by the corporation, …

Sec. 9. 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, member, or beneficiary of the pass through entity is entitled to a tax credit equal …