Title 6, TITLE 6. TAXATION

Sec. 1. The tax imposed by IC 6-3-2 on the adjusted gross income derived from sources within the state of Indiana by persons who are nonresidents of this state, shall not be payable if the laws of the state or territory of residence of such persons, at the time such adjusted gros…

Formerly: Acts 1963(ss), c.32, s.502. As amended by P.L.2-1988, SEC.13. Repealed by P.L.28-1997, SEC.31.

Sec. 3. The department of state revenue, with the approval of the governor and the budget agency after the review of the state budget committee, may enter into an agreement with the state of Illinois that establishes a methodology for determining individual income taxes paid by r…

states; payment agreement Sec. 4. (a) If the Indiana economic development corporation established under IC 5-28 and a similar agency or body of a state bordering Indiana enter into an agreement for mutual economic development, the department of state revenue may enter into a paym…

for a growing economy tax credit; requirements Sec. 5. (a) If the Indiana economic development corporation established by IC 5-28-3-1 enters into an agreement with a taxpayer for an economic development for a growing economy tax credit under IC 6-3.1-13, and the taxpayer elects t…

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to sections 1 and 14 of this chapter by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The addition of section 5.5 of this chapter by P.L.98-1989 (before its re…

Sec. 0.5. This chapter does not apply to the following: (1) Vehicles that are exempt from the payment of registration fees under IC 9-18-3-1 (before its expiration) or IC 9-18.1-9. (2) After December 31, 2023, trailers with a declared gross vehicle weight of three thousand (3,000…

Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter. (b) The following definitions apply throughout this chapter: (1) "Last preceding annual excise tax liability" means either: (A) the amount of excise tax liability to whi…

Sec. 10. (a) The bureau shall establish procedures necessary for the collection of the tax imposed by this chapter and for the proper accounting for the same. The necessary forms and records shall be subject to approval by the state board of accounts. (b) The county treasurer, up…

Sec. 10.4. The county auditor, shall from the copies of the registration forms furnished by the bureau, verify and determine the total amount of excise taxes collected for each taxing unit in the county. The bureau shall verify the collections and provide the county auditor adequ…

Sec. 10.5. The county auditor shall, not later than August first of each year, furnish to the proper officer of each municipal corporation an estimate of the amounts to be distributed to the taxing units under this chapter during the next calendar year and the budget of each such…

Sec. 11. An owner of a vehicle that knowingly registers the vehicle without paying the excise tax required by this chapter commits a Class B misdemeanor. A person that recklessly issues a registration on any vehicle without collecting excise tax required to be collected with the …

Formerly: Acts 1969, c.423, s.12. As amended by Acts 1981, P.L.94, SEC.5; Acts 1982, P.L.43, SEC.8. Repealed by P.L.256-2017, SEC.38.

Sec. 13. In the administration and collection of the taxes imposed by this chapter, the bureau may contract with a collection agency authorized to collect and receive property taxes on behalf of a county treasurer. A collection agency that contracts with the bureau under this sec…

corporations; effect Sec. 14. (a) The excise tax imposed by this chapter is equal to an average property tax rate of two dollars ($2) on each one hundred dollars ($100) taxable value. (b) For the purpose of limitations on indebtedness of political or municipal corporations impose…

vehicle Sec. 15. In the administration and collection of the vehicle excise tax imposed by this chapter, the bureau may coordinate and consolidate the collection of vehicle excise taxes from each taxpayer that are imposed on all vehicles owned by the taxpayer in accordance with p…

Sec. 16. There is hereby appropriated to the bureau from the general fund of the state, from monies not otherwise appropriated, a sum sufficient to defray the expenses incurred by the bureau in the administration of the excise tax provisions of this chapter. Only those expenses w…

tax not required; unpaid tax Sec. 2. (a) The vehicle excise tax is imposed on the following vehicles in accordance with this chapter: (1) Passenger motor vehicles. (2) Motorcycles. (3) Motor driven cycles. (4) Collector vehicles. (5) Except for a trailer described in section 0.5(…

Sec. 3. (a) This section applies to vehicles that: (1) are registered as: (A) passenger motor vehicles; (B) motorcycles; (C) collector vehicles; or (D) trucks with a declared gross weight of eleven thousand (11,000) pounds or less; and (2) are model years 1981 and later. (b) The …

Sec. 3.5. (a) Except for a trailer described in section 0.5(2) of this chapter, trailers registered with a declared gross vehicle weight equal to or less than nine thousand (9,000) pounds shall be assessed a vehicle excise tax in an amount of eight dollars ($8) per year. (b) Vehi…

Formerly: Acts 1969, c.423, s.4; Acts 1973, P.L.54, SEC.2. As amended by Acts 1982, P.L.60, SEC.1; P.L.91-1983, SEC.1. Repealed by P.L.256-2017, SEC.25.

Sec. 5. A person that owns a vehicle and that is entitled to a property tax deduction under IC 6-1.1-12-13, IC 6-1.1-12-14, or IC 6-1.1-12-16 is entitled to a credit against the vehicle excise tax as follows: Any remaining deduction from assessed valuation to which the person is …

As added by P.L.240-1991(ss2), SEC.54. Amended by P.L.277-1993(ss), SEC.38. Repealed by P.L.25-1995, SEC.94 and P.L.25-1995, SEC.95.

tax deduction Sec. 5.2. (a) This section applies to a registration year beginning after December 31, 2013. (b) Subject to subsection (d), an individual may claim a credit against the tax imposed by this chapter upon a vehicle owned by the individual if the individual is eligible …

As added by P.L.221-2014, SEC.5. Repealed by P.L.256-2017, SEC.29.

As added by P.L.180-2015, SEC.1. Repealed by P.L.256-2017, SEC.30.

Formerly: Acts 1969, c.423, s.6; Acts 1971, P.L.73, SEC.3. As amended by P.L.2-1988, SEC.14; P.L.335-1989(ss), SEC.9; P.L.3-2008, SEC.63. Repealed by P.L.256-2017, SEC.31.

inspection of records Sec. 6.7. (a) Every owner of a passenger motor vehicle or a light truck who during a registration year regularly rents the passenger motor vehicle or light truck for periods of under thirty (30) days to others in the regular course of the owner's business is…

Formerly: Acts 1969, c.423, s.7; Acts 1971, P.L.73, SEC.4; Acts 1973, P.L.54, SEC.4. As amended by Acts 1981, P.L.94, SEC.3; Acts 1982, P.L.60, SEC.3; Acts 1982, P.L.61, SEC.1; P.L.92-1983, SEC.1; P.L.91-1983, SEC.3; P.L.335-1989(ss), SEC.11; P.L.43-1994, SEC.3; P.L.70-1998, SEC.…

destroyed vehicle not replaced Sec. 7.2. (a) This section applies to a vehicle that has been acquired, or brought into the state, or for any other reason becomes subject to registration after the regular annual registration date in the year on or before which the owner of the veh…

Sec. 7.4. (a) The owner of a vehicle registered with the bureau is entitled to a refund of taxes paid under this chapter if, after the owner's regular registration date: (1) the owner registers the vehicle for use in another state; (2) the owner pays tax for use of the vehicle to…

As added by P.L.176-2001, SEC.1. Repealed by P.L.2-2005, SEC.131.

allowed claims Sec. 7.7. (a) To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person. (b) The bureau may inspect records of a person claim…

Formerly: Acts 1969, c.423, s.8. As amended by P.L.2-1988, SEC.15; P.L.335-1989(ss), SEC.14; P.L.261-2013, SEC.33. Repealed by P.L.256-2017, SEC.36.

distribution of credited delinquent taxes Sec. 9. (a) The bureau, in the administration and collection of the vehicle excise tax imposed by this chapter, may utilize the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defi…

procedure; transfers from state general fund Sec. 9.5. (a) Before the twentieth day of each month the bureau shall do the following: (1) Determine the amount of excise taxes that would have been collected for each county for the preceding month based on the tax rate schedule that…

indebtedness; application; financial institution franchise tax Sec. 1. (a) All bonds issued after March 11, 1959, or notes, warrants, or other evidences of indebtedness issued in the state of Indiana by or in the name of any Indiana county, township, city, incorporated town, scho…

Sec. 1. Except as provided in section 9 of this chapter, the auditor, or, if authorized by county ordinance, the surveyor of each county shall maintain a plat of each civil township of the county the auditor or surveyor serves. The plats shall be divided in such a manner that the…

Sec. 10. If a township assessor, or the county assessor if there is no township assessor for the township, believes that it is necessary to obtain an accurate description of a specific lot or tract, the assessor may demand in writing that the owner or occupant of the lot or tract…

Sec. 11. (a) In order to determine the quantity of land contained within a tract, an assessor shall follow the rules contained in this section. (b) Except as provided in subsection (c), the assessor shall recognize the quantity of land stated in a deed or patent if the owner or p…

[Pre-1975 Property Tax Recodification Citation: 6-1-27-7.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.332-1989(ss), SEC.48. IC 6-1.1-5-13 Personal property return; information relating to real property Sec. 13. Each taxpayer shall provide on a personal property return an…

Sec. 14. (a) Not later than: (1) May 15 in each calendar year ending before January 1, 2017; and (2) May 1 in each calendar year ending after December 31, 2016; each township assessor in the county (if any) shall prepare and deliver to the county assessor a detailed list of the r…

Sec. 15. (a) Except as provided in subsection (b), before an owner of real property demolishes, structurally modifies, or improves it at a cost of more than five hundred dollars ($500) for materials or labor, or both, the owner or the owner's agent shall file with the area plan c…

Sec. 16. (a) An action under this section is subject to section 5.5 of this chapter. (b) If an owner of existing contiguous parcels makes a written request that includes a legal description of the existing contiguous parcels sufficient for the assessing official to identify each …

Sec. 2. (a) Except as provided in section 9 of this chapter, county auditor may establish a real property index numbering system in order to list real property for purposes of the assessment and collection of taxes. The index numbering system may be used in addition to, or in lie…

Sec. 3. Except as provided in section 9 of this chapter, if any land is platted, the plat must be presented to the county auditor before it is recorded. Subject to sections 5.5 and 9 of this chapter, the county auditor shall enter the lots or parcels described in the plat on the …

Sec. 4. (a) Except as provided in section 9 of this chapter, the county auditor shall keep a transfer book, arranged by townships, cities, and towns. In the transfer book the county auditor shall enter a description, for the purpose of taxation, of land that is conveyed by deed o…

value and delinquent taxes Sec. 5. If a division, partition, or change of ownership of any real property is made by conveyance, sale, devise, or descent, the county auditor, except as provided in sections 5.5 and 9 of this chapter and IC 6-1.1-2-4, shall transfer the real propert…

or parcels; auditor's endorsement; tax lien; apportionment of assessed value and delinquent taxes Sec. 5.5. (a) Before an owner records a transfer of an ownership interest in a parcel of real property that is created after the person became owner of the real property and is creat…

interest from previously existing parcel or parcels; effect of noncompliance Sec. 5.7. (a) A county recorder may record or accept for recording a deed or other instrument of conveyance that transfers an ownership interest in real property subject to section 5.5 of this chapter on…