Title 6, TITLE 6. TAXATION

ordinance by county fiscal body; tax rate; distribution of revenue Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth in IC 16-18-2-110. (b) The fiscal body of a county may adopt an ordinance to impose a tax rate for emergency medical se…

the county Sec. 2.9. (a) A county fiscal body may adopt an ordinance to impose a tax rate for county staff expenses of the state judicial system in the county. The tax rate must be in increments of one-hundredth of one percent (0.01%) and may not exceed two-tenths of one percent …

property tax levies or budgets in certain counties Sec. 20. (a) This section does not apply to distributions of revenue under section 9 of this chapter. (b) This section applies only to the following: (1) Any allocation or distribution of revenue under section 3(a)(2) of this cha…

authority infrastructure fund Sec. 21. A civil taxing unit may contribute any part of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The contribution must be approved in an ordinance adopted by the fiscal body of the political su…

any fund Sec. 21.2. A school corporation that receives a distribution of revenue under section 3 of this chapter may allocate the revenue among any of its funds. As added by P.L.244-2017, SEC.14.

and civil taxing units; additional revenue; additional revenue may not reduce levy limit or property tax rate; revenue pledged for bonds Sec. 3. (a) Revenue raised from a tax imposed under this chapter shall be treated as follows: (1) To make the following distributions: (A) If a…

development; certified shares Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The allocations are subject to IC 6-3.6-11. The ordinance must be adopted as provided in IC 6-3.6…

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.50.

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.51.

public safety; dedication for PSAP; application for distribution by a fire department or emergency medical services provider Sec. 8. (a) This section applies to the allocation of additional revenue from a tax under this chapter to public safety purposes. Funding dedicated for a P…

operation of a public library, a public transportation corporation; or a public communications systems and computer facilities district Sec. 8.5. (a) This section applies only to Marion County. (b) The adopting body may allocate additional revenue to fund the operation of a publi…

certified distribution Sec. 9. (a) This section applies to the allocation of additional revenue from a tax under this chapter for economic development purposes. (b) Money designated for economic development purposes shall be allocated to the county, cities, and towns for use by t…

development; effect of not adopting a capital improvement plan; components of a plan Sec. 9.5. (a) The executive of a county, city, or town may: (1) adopt a capital improvement plan specifying the uses of the additional revenue to be allocated for economic development purposes; o…

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.10. Amended by P.L.205-2013, SEC.106.

interests Sec. 1. (a) For purposes of this article, the department of state revenue shall, if possible, appraise each future, contingent, defeasible, or life interest in property and each annuity by using the rules, methods, standards of mortality, and actuarial tables used by th…

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.

Sec. 3. (a) The department of state revenue and a taxpayer may enter into an agreement under which the department will compute the inheritance tax due with respect to a taxable transfer if: (1) it is impossible to compute the present value of the property interest transferred; or…

be distributed Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if: (1) a contingency m…

interests Sec. 5. If a probate court files an application with the department of state revenue asking the department to appraise a property interest which is limited, contingent, dependent, or determinable upon a life in being, including but not limited to a life or remainder int…

Sec. 6. (a) If proceedings have not been instituted under this chapter to determine the inheritance tax imposed on the decedent's transfer of a contingent or defeasible future interest in property or if the tax imposed on such a transfer is postponed under subsection (b), the dep…

Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer: (1) having for the taxable year adjusted gross income or apportioned income subject to taxation under this article; or (2) that would have had adjusted gross income or apportio…

Sec. 2. (a) Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenu…

transfer Sec. 3. (a) Each taxpayer subject to taxation under this article shall report and pay quarterly an estimated tax equal to twenty-five percent (25%) of the taxpayer's total estimated tax liability imposed by this article for the taxable year. A taxpayer that uses a taxabl…

Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and demand from the department, pay the tax to the department at the time fixed for filing the return without regard to an extension of time for filing th…

Sec. 5. A taxpayer shall furnish to the department at the department's request a true and correct copy of any tax return that the taxpayer has filed with the United States Internal Revenue Service. The copy shall be certified by the taxpayer under penalties of perjury. As added b…

penalty Sec. 6. (a) Each taxpayer shall notify the department in writing of any alteration or modification of a federal income tax return filed with the United States Internal Revenue Service for a taxable year that begins after December 31, 1988, including any modification or al…

Sec. 7. A return required by this chapter and other information that is reasonably requested by the department must be on the forms that are prescribed by the department. The taxpayer or other person, corporation, or entity, when required by the department, shall certify under pe…

Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code. As added by P.L.347-1989(ss), SEC.1.

Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and ac…

and interest Sec. 1. (a) This subsection does not apply to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return. If a person responsible for filing a tax return is unable to file the return by the appropriate due date, the person may…

As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.137-2022, SEC.86.

Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed: (1) in cases where it is mailed through the United States mail, on the date displayed on the post office can…

Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any of the listed taxes must be certified true under penalties of perjury. As added by Acts 1980, P.L.61, SEC.1.

Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded: (1) An amount or item of at least fifty cents ($0.50) must be rounded up …

outside Indiana Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of ad…

As added by P.L.347-1989(ss), SEC.19. Amended by P.L.21-1990, SEC.38. Repealed by P.L.18-1994, SEC.47.

Sec. 7. (a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission. (b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld unde…

Sec. 8. (a) The department in cooperation with the department of local government finance and the budget agency shall provide information annually that: (1) identifies the total number of individual taxpayers that live within a particular incorporated city or town; (2) identifies…