Title 6, TITLE 6. TAXATION

management plan; transmittal of copies Sec. 8. (a) If an adopting entity adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the adopting entity shall send a copy of the ordinance and, if applicable, a copy of a letter from the Indiana department of tran…

Sec. 8.5. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax owed for and paid during the current …

Sec. 9. (a) A person may not register a vehicle in a county which has adopted the wheel tax unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at t…

Sec. 9.5. (a) This section applies to a wheel tax that is: (1) adopted after June 30, 2007; or (2) collected after June 30, 2017. (b) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is …

Sec. 1. An adopting body may impose a tax under section 6 of this chapter on the adjusted gross income of local taxpayers in the county served by the adopting body. As added by P.L.243-2015, SEC.10.

limit or approved rate Sec. 2. A tax imposed under this chapter shall be treated as property taxes for all purposes. However, the department of local government finance may not reduce: (1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or (2) t…

determination of need for the tax revenue Sec. 3. To impose a tax under this chapter, the adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in section 6 of this chapter. As added by P.L.243-2015, SEC.10.…

Sec. 4. A credit granted under this chapter shall be applied to reduce the property tax liability of a taxpayer before the application of a credit granted under IC 6-1.1-20.4 or IC 6-1.1-20.6. As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SEC.12.

government finance Sec. 5. The department of local government finance shall assist adopting bodies and county auditors in calculating credit percentages and amounts under this article. As added by P.L.243-2015, SEC.10. Amended by P.L.197-2016, SEC.46; P.L.201-2023, SEC.105.

percentage; allocation of revenue to taxing units Sec. 6. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed one and twenty-five hundredths percent (1.25%) on the adjusted gross income of local taxpayers i…

Sec. 0.5. This chapter does not apply to a property interest transferred by a decedent whose death occurs after December 31, 2012. As added by P.L.157-2012, SEC.8. Amended by P.L.205-2013, SEC.104.

Sec. 1. (a) For purposes of this section, the net taxable value of property interests transferred by a decedent to a particular transferee equals the remainder of: (1) the total fair market value of the property interests transferred by the decedent to the transferee under a taxa…

As added by P.L.157-2012, SEC.9. Repealed by P.L.205-2013, SEC.105.

Sec. 1.5. (a) For purposes of determining the fair market value of each property interest transferred by a decedent, the appraisal date for the property interest is the date used to value the property interest for federal estate tax purposes. However, if no federal estate tax ret…

Sec. 10. (a) The department of state revenue shall determine the fair market value of the property interests transferred by the resident decedent and the amount of inheritance tax due as a result of the decedent's death. The department of state revenue shall then enter an order s…

interested persons Sec. 11. The department of state revenue shall immediately mail a copy of its determination of the fair market value of the property interests transferred by a resident decedent and the inheritance tax due as a result of the person's death to each interested pe…

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.171-1984, SEC.4; P.L.192-1986, SEC.4. Repealed by P.L.305-1987, SEC.38.

Sec. 13. A probate court shall appoint a temporary guardian to represent an individual if, at any time during the proceedings to determine the inheritance tax imposed as a result of a resident decedent's death, the court finds that the individual: (1) is under eighteen (18) years…

decedent's estate; determination without court intervention Sec. 14. The department of state revenue shall determine the inheritance tax imposed as a result of a non-resident decedent's death. The department may appraise the property transferred by the decedent and determine the …

Sec. 15. (a) The department of state revenue shall, with respect to a nonresident decedent's estate, enter an order which: (1) states the fair market value of all property interests transferred by the decedent under taxable transfers; (2) describes all Indiana real property so tr…

Sec. 16. The department of state revenue shall, by mail, give notice of the inheritance tax due as a result of a nonresident decedent's death to the personal representative of the decedent's estate or the trustee of property transferred by the decedent. However, if there is no pe…

devised Sec. 17. When property is transferred by will and is not specifically bequeathed or devised, the property is, for purposes of this article, to be treated as if it were transferred proportionately to and divided pro rata among all the general legatees and devisees named in…

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.14; P.L.190-2016, SEC.5. Repealed by P.L.79-2017, SEC.20.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.1; P.L.190-2016, SEC.6. Repealed by P.L.79-2017, SEC.21.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.7. Repealed by P.L.79-2017, SEC.22.

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.8. Repealed by P.L.79-2017, SEC.23.

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1980, P.L.57, SEC.15; P.L.190-2016, SEC.9. Repealed by P.L.79-2017, SEC.24.

Sec. 7. If the personal representative of a resident decedent's estate or the trustee or transferee of property transferred by the decedent believes that no inheritance tax is imposed under this article as a result of the decedent's death, the personal representative may file a v…

rehearing Sec. 8. (a) If a petition is filed under section 7 of this chapter, the department of state revenue may hold a hearing on the petition. If the department of state revenue elects to hold a hearing, it shall give twenty (20) days notice by mail of the date, time, and plac…

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.165-2002, SEC.2; P.L.190-2016, SEC.12. Repealed by P.L.79-2017, SEC.27.

representation of taxpayer income within state; reapportionment Sec. 1. (a) Except as provided in this section, a unitary group consisting of at least two (2) taxpayers shall file a combined return covering all the operations of the unitary business and including all of the membe…

Sec. 2. A combined return must include the adjusted gross income of all members of the unitary group, even if some of the members would not otherwise be subject to taxation under this article. The department may require a member of a unitary group to provide any information that …

Sec. 3. The department may require and the taxpayer shall furnish information or records that the department determines to be necessary for it to make the determination required under this article. The department may require this information to be included in the taxpayer's retur…

findings; rehearing; appeal; demand for payment Sec. 1. (a) As used in this section, "letter of findings" includes a supplemental letter of findings. (b) If the department reasonably believes that a person has not reported the proper amount of tax due, the department shall make a…

Sec. 1.5. (a) This section applies to: (1) department audits, investigations, or reviews; and (2) amended returns filed by a taxpayer; that result in an adjustment to a net operating loss, capital loss, credit, or other tax attribute that does not result in an assessment or refun…

extension of assessment time period; modification of federal income or tax liability; requirements for return to be considered filed by nonresident individual Sec. 2. (a) Except as otherwise provided in this section and section 2.5 of this chapter, the department may not issue a …

from time limitations Sec. 2.5. (a) If the department determines that a proposed assessment notice includes an individual who is not responsible for the tax liability, a new assessment may be made naming only the taxpayer that is responsible for the tax liability. (b) For assessm…

bond Sec. 3. (a) If at any time the department finds that a person owing taxes intends to quickly leave the state, remove his property from the state, conceal his property in the state, or do any other act that would jeopardize the collection of those taxes, the department may de…

Sec. 4. (a) Every person subject to a listed tax must keep books and records so that the department can determine the amount, if any, of the person's liability for that tax by reviewing those books and records. The records referred to in this subsection include all source documen…

sponsoring an event at a qualified motorsports facility; additional reporting Sec. 5. (a) Any person or entity that conducts or sponsors a professional motorsports racing event at a qualified motorsports facility (as defined in IC 5-1-17.5-14) shall provide to the department a li…

audits or examinations; reimbursement Sec. 6. (a) If a record or report maintained outside Indiana is required by the department with respect to the administration or collection of the motor carrier fuel tax and surcharge tax under IC 6-6-4.1, the department may require the taxpa…