Title 6, TITLE 6. TAXATION

Sec. 1. Returns with respect to taxes imposed by this act shall be made by the following: (1) Every resident individual having for the taxable year gross income in an amount greater than the modifications provided under IC 6-3-1-3.5(a)(3) and IC 6-3-1-3.5(a)(4). (2) Every nonresi…

Sec. 1.5. (a) If a professional preparer files more than: (1) one hundred (100) returns in a calendar year before 2012; (2) fifty (50) returns in calendar year 2012; and (3) ten (10) returns in a calendar year after 2012; for persons described in section 1(1) or 1(2) of this chap…

Sec. 10. (a) Except as provided in subsection (b), every partnership doing business in this state, every partnership any partner of which is a resident, and every partnership which has gross income derived from sources within this state, shall make a return for each taxable year …

Sec. 11. (a) A partnership as such shall not be subject to the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7, except to the extent the partnership is an electing entity (as defined in IC 6-3-2.1-2) or the partnership has made an election to be taxed at the partne…

tax withheld Sec. 12. (a) Every partnership shall, at the time that the partnership pays or credits amounts to any of its nonresident partners on account of their distributive shares of partnership income, for a taxable year of the partnership, deduct and retain therefrom the amo…

shareholders Sec. 13. (a) Every corporation which is exempt from tax under IC 6-3 pursuant to IC 6-3-2-2.8(2) shall, at the time that it pays or credits amounts to any of its nonresident shareholders as dividends or as their share of the corporation's undistributed taxable income…

event at qualified motorsports facility Sec. 13.5. (a) The following definitions apply throughout this section: (1) "Initial recipient" means a person or entity to whom prize money is paid by a payor. (2) "Payor" means a promoter, sanctioning body, or designee of the promoter or …

Sec. 14. (a) An affiliated group of corporations shall have the privilege of making a consolidated return with respect to the taxes imposed by IC 6-3. The making of a consolidated return shall be upon the condition that all corporations which at any time during the taxable year h…

beneficiaries; deduction, retention, and pay over of tax due; returns required Sec. 15. (a) A trust or estate shall, at the time that it distributes income (except income attributable to interest or dividends) to a nonresident beneficiary, deduct and retain therefrom the amount p…

Sec. 15.1. For purposes of IC 6-3-4-12, IC 6-3-4-13, and IC 6-3-4-15, the department may: (1) prescribe procedures by which a pass through entity remits tax on behalf of partners, shareholders, and beneficiaries who are considered residents for purposes of those sections in the s…

plans; withholding requests; payor responsibility; guidelines; designation of local income tax liability Sec. 15.7. (a) The payor of a periodic or nonperiodic distribution under an annuity, a pension, a retirement, or other deferred compensation plan, as described in Section 3405…

Sec. 16. For individual income tax returns filed after December 31, 2010, the department shall develop procedures to implement a system of crosschecks between: (1) employer WH-3 forms (annual withholding tax reports) with accompanying W-2 forms; and (2) individual taxpayer W-2 fo…

Sec. 16.3. (a) For taxable years ending after December 31, 2021, a corporation other than a corporation described in IC 6-3-2-2.8(2) subject to tax under this article and that has more than one million dollars ($1,000,000) in gross income (as defined in Section 61 of the Internal…

Sec. 16.5. (a) This section applies to: (1) Form W-2 federal income tax withholding statements; (2) Form W-2G certain gambling winnings; (3) Form 1099-R distributions from pensions, annuities, retirement or profit sharing plans, IRAs, insurance contracts, or like distributions; a…

Sec. 16.7. (a) For taxable years ending after December 31, 2019, a partnership that is required to provide twenty-five (25) or more schedules K-1 of form IT-65 to partners or a corporation that is required to provide twenty-five (25) or more schedules K-1 of form IT-20S to shareh…

Sec. 17. Beginning after December 31, 2010, the department and the office of management and budget shall: (1) develop a quarterly report that summarizes the amount reported to and processed by the department under section 4.1(h) of this chapter, section 15.7(a)(3) of this chapter…

Sec. 2. (a) If an individual is deceased, the return of such individual shall be made by the individual's executor, administrator, or other person charged with the property of such decedent. (b) If an individual is unable to make a return, the return of such individual shall be m…

Sec. 3. (a) Returns required to be made pursuant to section 1 of this chapter shall be filed with the department on or before the later of the following: (1) The 15th day of the fourth month following the close of the taxable year. (2) For a corporation whose federal tax return i…

Formerly: Acts 1963(ss), c.32, s.404; Acts 1965, c.233, s.18; Acts 1969, c.326, s.5; Acts 1973, P.L.49, SEC.6. As amended by Acts 1977(ss), P.L.4, SEC.10; Acts 1980, P.L.61, SEC.5; Acts 1981, P.L.77, SEC.13; P.L.82-1983, SEC.8; P.L.92-1987, SEC.3; P.L.63-1988, SEC.7; P.L.1-1991, …

funds transfer Sec. 4.1. (a) Any individual required by the Internal Revenue Code or this section to file estimated tax returns and to make payments on account of such estimated tax shall file estimated tax returns and make payments of the tax imposed by this article to the depar…

Sec. 5. When a return of tax is required pursuant to sections 1 and 3 of this chapter, the taxpayer required to make such return shall, without assessment or notice and demand from the department, pay such tax to the department at the time fixed for filing the return without rega…

modification; amended returns Sec. 6. (a) Any taxpayer, upon request by the department, shall furnish to the department a true and correct copy of any tax return which the taxpayer has filed with the United States Internal Revenue Service which copy shall be certified to by the t…

Formerly: Acts 1963(ss), c.32, s.407. Repealed by Acts 1980, P.L.61, SEC.15.

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 8. (a) Except as provided in IC 6-3-2-27.5 and subsection (d), every employer making payments of wages subject to tax under this article, regardless of the…

informational return; online tax filing; notice to employers Sec. 8.1. (a) Any entity that is required to file a monthly return and make a monthly remittance of taxes under sections 8, 12, 13, and 15 of this chapter shall file those returns and make those remittances twenty (20) …

Sec. 8.2. (a) Each person in Indiana who is required under the Internal Revenue Code to withhold federal tax from winnings shall deduct and retain adjusted gross income tax at the time and in the amount described in withholding instructions issued by the department. (b) In additi…

Sec. 8.5. In the case of a transferee of the property of a transferor, liability for any accrued tax liability of the transferor is transferred to the transferee as provided in section 6901 of the Internal Revenue Code. As added by Acts 1977(ss), P.L.4, SEC.12.

Sec. 9. All individuals, corporations, limited liability companies, partnerships, fiduciaries, or associations, in whatever capacity acting, including but without being limited to, lessees or mortgagors of real or personal property, fiduciaries, and employers making payment to ot…

Sec. 1. As used in this chapter, "closed system cartridge" has the meaning set forth in IC 6-7-2-0.5. As added by P.L.165-2021, SEC.119.

process; bond requirement Sec. 10. (a) It is unlawful for any retail dealer to sell consumable material or vapor products in Indiana unless the retail dealer has a valid open system electronic cigarette retail dealer's certificate issued by the department. (b) The department shal…

Sec. 11. A retail dealer that sells consumable material or vapor products in Indiana without having obtained an electronic cigarette retail dealer's certificate, or after the retail dealer's certificate has been revoked or suspended by the department, commits a Class A misdemeano…

Sec. 12. An individual who: (1) is an individual retail dealer or an employee, an officer, or a member of a corporate or partnership retail dealer; and (2) has a duty to remit electronic cigarette taxes to the department; holds those taxes in trust for the state and is personally…

Sec. 13. All revenue from the tax imposed by this chapter must be deposited in the state general fund. As added by P.L.165-2021, SEC.119.

Sec. 14. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including emergency rules under IC 4-22-2-37.1. As added by P.L.165-2021, SEC.119.

Sec. 2. As used in this chapter, "consumable material" means any liquid solution or other material used in an open system container that is depleted as the vapor product is used. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5). As added by P.L.165-…

Sec. 3. As used in this chapter, "department" means the department of state revenue and includes its employees and agents. As added by P.L.165-2021, SEC.119.

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.165-2021, SEC.119.

Sec. 5. As used in this chapter, "open system container" means all containers of consumable material for intended use in a vapor product and for which the container is intended to be refillable. The term does not include closed system cartridges (as defined in IC 6-7-2-0.5). As a…

Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-7-1-4. As added by P.L.165-2021, SEC.119.

Sec. 7. As used in this chapter, "retail dealer" means a person engaged in the selling of consumable material, vapor products, or both to ultimate consumers. As added by P.L.165-2021, SEC.119. IC 6-7-4-8 "Vapor product" Sec. 8. (a) Except as provided in subsection (b), as used in…

Sec. 9. (a) An excise tax, known as the electronic cigarette tax, is imposed on the retail sale of consumable material and vapor products in Indiana. (b) The electronic cigarette tax equals fifteen percent (15%) of the gross retail income received by the retail dealer for the sal…

March 5, 1988 Sec. 0.3. A pledge or mortgage of innkeeper's tax revenues or property made before March 5, 1988, by Monroe County or the Monroe County convention and visitor commission to secure any obligations of the county is legalized and validated. As added by P.L.220-2011, SE…

Sec. 1. This chapter applies to a county having a population of more than one hundred thirty-nine thousand (139,000) and less than one hundred sixty thousand (160,000). As added by Acts 1977, P.L.92, SEC.3. Amended by Acts 1982, P.L.1, SEC.10; P.L.12-1992, SEC.36; P.L.170-2002, S…

Sec. 2. (a) There is created a five (5) member convention and visitor commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of the convention and visitor industry in the county. (b) The county council, by majority …

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules and r…

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapte…

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1977, P.L.92, SEC.3.

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, tourist cabin, university memorial union,…

Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in the fund all money the treasurer receives under section 6 of this chapter. (b) Money in the fund shall be expended in the following order: (1) To service: (A) bonds issued by …

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a tra…