Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-5.5-4-14 Repealed
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As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-5.5-4-15 Repealed
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As added by P.L.347-1989(ss), SEC.1. Repealed by P.L.68-1991, SEC.18.
Ind. Code § 6-5.5-4-2 Definitions
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Sec. 2. For purposes of computing receipts or the receipts factor under this article the following apply: (1) "Receipts" means gross income (as defined in IC 6-5.5-1-10), plus the gross income excluded under Section 103 of the Internal Revenue Code, less gross income derived from…
Ind. Code § 6-5.5-4-3 Lease or rental of real or tangible personal property
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Sec. 3. Receipts from the lease or rental of real or tangible personal property must be attributed to Indiana if the property is located in Indiana. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-5.5-4-4 Secured loans or installment sales contracts; interest income
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and other receipts Sec. 4. Interest income and other receipts from assets in the nature of loans or installment sales contracts that are primarily secured by or deal with real or tangible personal property must be attributed to Indiana if the security or sale property is located …
Ind. Code § 6-5.5-4-5 Unsecured consumer loans; interest income and other receipts
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Sec. 5. Interest income and other receipts from consumer loans not secured by real or tangible personal property must be attributed to Indiana if the loan is made to a resident of Indiana, whether at a place of business, by a traveling loan officer, by mail, by telephone, or by o…
Ind. Code § 6-5.5-4-6 Unsecured commercial loans or installment obligations;
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interest income and other receipts to be applied in state Sec. 6. Interest income and other receipts from commercial loans and installment obligations not secured by real or tangible personal property must be attributed to Indiana if the proceeds of the loan are to be applied in …
Ind. Code § 6-5.5-4-7 Fee income and other receipts from letters of credit,
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acceptance of drafts, and other guarantees of credit; apportionment Sec. 7. Fee income and other receipts from letters of credit, acceptance of drafts, and other devices for assuring or guaranteeing loans or credit must be apportioned in the same manner as interest income and oth…
Ind. Code § 6-5.5-4-8 Credit cards; apportionment of service charges, interest
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income, and fees Sec. 8. Interest income, merchant discount, and other receipts including service charges from financial institution credit card and travel and entertainment credit card receivables and credit card holders' fees must be attributed to the state to which the card ch…
Ind. Code § 6-5.5-4-9 Receipts from sale of assets; apportionment
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Sec. 9. Receipts from the sale of an asset, tangible or intangible, must be apportioned in the manner that the income from the asset would be apportioned under this chapter. As added by P.L.347-1989(ss), SEC.1.
Ind. Code § 6-8.1-4-1 Establishment of division; division of audit; duties
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Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes. (b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the dep…
Ind. Code § 6-8.1-4-1.5 Repealed
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As added by P.L.72-1988, SEC.2. Amended by P.L.80-1989, SEC.13; P.L.99-1989, SEC.1. Repealed by P.L.1-1990, SEC.84.
Ind. Code § 6-8.1-4-1.6 Special tax division; duties
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Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following: (1) Administer and enforce the following: (A) Gasoline tax (IC 6-…
Ind. Code § 6-8.1-4-2 Audit and special tax divisions; powers and duties
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Sec. 2. (a) The division of audit may: (1) have full prompt access to all local and state official records; (2) have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its func…
Ind. Code § 6-8.1-4-3 Personnel of divisions; administration of divisions
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Sec. 3. (a) The requirements of this section are subject to the discretion of the commissioner as set forth in section 1 of this chapter. (b) The commissioner shall assign an adequate number of personnel to the divisions created by this chapter to perform their required functions…
Ind. Code § 6-8.1-4-4 Commercial motor vehicle owners or operators registration
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center Sec. 4. (a) The department shall establish a registration center to service motor carriers or entities that otherwise own or operate commercial motor vehicles. (b) The registration center is under the supervision of the department through the motor carrier services divisio…
Ind. Code § 6-8.1-4-5 Authority to deny applications involving commercial motor
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vehicles Sec. 5. (a) The department may deny an application under section 4(c) of this chapter if the applicant has had a registration revoked under section 4(f) of this chapter or any other applicable statute. (b) The department may deny an application described in section 4(c) …