Title 6, TITLE 6. TAXATION

divided land; disclosure to purchaser Sec. 25. (a) A conveyance of land which is classified as native forest land, a forest plantation, or wildlands does not release any person acquiring an interest in the land from any obligation or liability imposed under this chapter. (b) If l…

Sec. 26. The expense of the surveyor's plat required by section 9 of this chapter shall be paid by the applicant. The expense of a recording shall be paid by the applicant. [Pre-1975 Property Tax Recodification Citation: 6-8-2-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by…

Sec. 27. The owner of a parcel of land which is classified as native forest land, a forest plantation, or wildlands shall file a report once each year with the state forester on forms furnished by the state forester. [Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.]…

Sec. 3. Land may be classified as native forest land if it contains at least forty (40) square feet of basal area per acre or at least one thousand (1,000) timber producing trees, of any size, per acre. [Pre-1975 Property Tax Recodification Citations: 6-8-2-1 part; 6-8-2-2 part.]…

Sec. 3.5. (a) Areas eligible within a parcel of land may contain any of the following: (1) Nonforest areas containing a good stand of vegetation capable of supporting wildlife that is conducive to wildlife management. A good stand of vegetation must include a diverse stand of veg…

Sec. 4. For purposes of this chapter, the following types of trees are not considered timber producing trees: dogwoods (Cornus); water-beech (Carpinus); ironwood (Ostrya); red bud (Cercis); pawpaw; black haw; pomaceous trees; Christmas trees which are grown for commercial purpose…

Sec. 5. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands unless it contains at least ten (10) contiguous acres. The parcel may be of any shape but must be at least fifty (50) feet in width. [Pre-1975 Property Tax Recodification Citat…

Sec. 5.5. (a) A landowner may file a revised application with the state forester under section 11 of this chapter to have classified as native forest land, a forest plantation, or wildlands a parcel of land that: (1) consists of at least one (1) acre; (2) meets the requirements o…

Sec. 6. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if a dwelling or other building is situated on the parcel. [Pre-1975 Property Tax Recodification Citation: 6-8-2-9.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.186-2…

Sec. 7. A parcel of land may not be classified as native forest land, a forest plantation, or wildlands if it is grazed by domestic animals or confined nondomesticated animals. [Pre-1975 Property Tax Recodification Citation: 6-8-2-11.] Formerly: Acts 1975, P.L.47, SEC.1. As amend…

[Pre-1975 Property Tax Recodification Citation: 6-8-2-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.186-2003, SEC.81.

Sec. 9. (a) Except as provided in subsections (b) and (c), a person who: (1) wishes to have a parcel of land classified as native forest land, a forest plantation, or wildlands; or (2) submits a revised application due to: (A) the partial withdrawal of existing classified land; (…

Sec. 1. (a) Subject to subsection (b), the Indiana board shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the Indiana board under this article. (b) Except as provided in subsection (c), a rule adopted under subsection (a) may not: …

Sec. 2. (a) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for the conduct of proceedings before the Indiana board under this article, including procedures for: (1) prehearing conferences; (2) hearings; (…

Sec. 3. (a) As used in this section, "county board" means a county property tax assessment board of appeals. (b) The Indiana board may adopt rules under IC 4-22-2, including emergency rules under IC 4-22-2-37.1, to establish procedures for its employees to assist taxpayers and lo…

Sec. 0.3. If the general assembly amends section 9 of this chapter in more than one (1) act, the laws shall be read together and interpreted to implement the policies enacted in each act. As added by P.L.220-2011, SEC.136.

and use tax agreement Sec. 1. (a) Except as otherwise provided in this section, each person liable for collecting the state gross retail or use tax shall file a return for each calendar month and pay the state gross retail and use taxes that the person collects during that month.…

Sec. 10. (a) In order to compensate retail merchants and those required to remit gasoline use tax for collecting and timely remitting the state gross retail tax, the state use tax, and the gasoline use tax, every retail merchant or person required to remit the gasoline use tax, e…

Sec. 11. A retail merchant who extends assistance to a heating assistance program administered under IC 4-4-33 may deduct from the retail merchant's state gross retail and use tax payment an amount equal to all or part of the aggregate assistance extended by the retail merchant t…

Sec. 12. (a) Whenever the department feels it necessary to insure the payment of the state gross retail or use taxes, the department may require a retail merchant to post security for that payment in any amount not to exceed twice the department's estimate of the retail merchant'…

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if: (1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person; (2) the retail merchant remits the taxes to the …

claim against marketplace facilitator disallowed Sec. 13.5. Any purchaser of tangible personal property or services who has overpaid gross retail or use tax to a marketplace facilitator: (1) may file a claim for refund with the department; and (2) shall not have a cause of action…

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.12. Also added by P.L.177-1999, SEC.1. Amended by P.L.215-2001, SEC.10; P.L.204-2001, SEC.13. Repealed by P.L.97-2004, SEC.133.

Sec. 14.1. A retail merchant is not entitled to a refund of state gross retail or use taxes unless the retail merchant refunds those taxes to the person from whom they were collected. As added by P.L.97-2004, SEC.27. Amended by P.L.146-2020, SEC.15.

Sec. 14.2. (a) The department shall annually compile a list of retail merchants that sell tobacco products. The list must include the following information: (1) On a county by county basis: (A) the name of each retail merchant that sells tobacco products in the county; and (B) th…

As added by P.L.224-2003, SEC.50. Repealed by P.L.81-2004, SEC.59.

Sec. 16. (a) As used in this section, "research and development equipment" has the meaning set forth in IC 6-2.5-5-40. (b) A person is entitled to a refund equal to fifty percent (50%) of the gross retail tax paid by the person under this article in a retail transaction occurring…

Sec. 17. (a) A retail merchant that is a consignee in a retail transaction shall collect and remit the state gross retail tax on the gross retail income received in a consignment sale. (b) The retail merchant shall provide the consignor purchaser an invoice that shows that the st…

Sec. 2. A retail merchant may, without prior departmental approval, report and pay his state gross retail and use taxes on an accrual basis, if he uses the accrual basis to pay and report the adjusted gross income tax or the tax imposed on him in place of the adjusted gross incom…

Sec. 3. If a retail merchant, wholesaler, or manufacturer holds multiple certificates under IC 6-2.5-8 in order to make retail transactions at more than one (1) store or location, the retail merchant may apply for departmental permission to file a consolidated state gross retail …

Sec. 4. If the department feels that a retail merchant is not properly collecting, reporting, or paying the state gross retail and use taxes, the department may require him to make periodic deposits of his collections during his reporting period and to file an informational retur…

Sec. 5. When a retail merchant stops doing a kind of business for which he must file returns under this chapter, he shall file a final state gross retail and use tax return with the department for that part of his business and pay the state gross retail and use taxes collected. T…

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.146-2020, SEC.14.

Sec. 7. Except as otherwise provided in IC 6-2.5-7 or in this chapter, a retail merchant shall pay to the department, for a particular reporting period, an amount equal to the product of: (1) seven percent (7%); multiplied by (2) the retail merchant's total gross retail income fr…

Sec. 8. (a) For purposes of determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant may exclude from the retail merchant's gross retail income from retail transactions made during a particu…

Sec. 9. (a) In determining the amount of state gross retail and use taxes which a retail merchant must remit under section 7 of this chapter, the retail merchant shall, subject to subsections (c) and (d), deduct from the retail merchant's gross retail income from retail transacti…

Sec. 1. An adopting body may impose a tax under section 2 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.

Sec. 10. (a) This section applies to additional revenue from a tax under this chapter that is allocated for certified shares. (b) Additional revenue remaining from a tax imposed under this chapter, after deducting the amounts allocated to public safety purposes and economic devel…

school corporations excluded Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties. (b) Any civil taxing unit that imposed an ad valorem property tax levy in the county for the calendar year prec…

Sec. 12. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties. (b) The allocation amount of a civil taxing unit during a calendar year must be based on the amounts for the calendar year preceding the dis…

As added by P.L.243-2015, SEC.10. Repealed by P.L.247-2017, SEC.21.

units Sec. 14. (a) This section applies to an allocation of certified shares in a county other than Marion County. (b) Subject to this chapter, certified shares must be allocated among civil taxing units based on the attributed allocation amount. (c) The amount of certified share…

protection territory Sec. 15. (a) This section applies to an allocation or distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county other than Marion County. (b) IC 36-8-19-7.5 applies to the adjustment of the amounts distributed t…

distribution requirements Sec. 16. IC 6-3.6-11 applies to the allocation of certified shares in Marion County. As added by P.L.243-2015, SEC.10.

Sec. 17. A civil taxing unit may use its certified shares for any of the purposes of the civil taxing unit. As added by P.L.243-2015, SEC.10.

approval by fiscal body Sec. 18. A civil taxing unit may pledge its certified shares to the payment of bonds or to lease payments for: (1) any purpose of the civil taxing unit; (2) any purpose of another governmental entity located in any part in the county, including a governmen…

shares to another governmental entity; procedures Sec. 19. (a) A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to: (1) carry out a joint purpose; or (2) fund the purposes of the other governmental en…

Sec. 2. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed: (1) two and five-tenths percent (2.5%) in all counties other than Marion County; and (2) two and seventy-five hundredths percent (2.75%) in Mario…

by county fiscal body; distribution of revenue Sec. 2.5. (a) This section applies to a county in which the adopting body: (1) is the local income tax council; and (2) did not allocate the revenue under this chapter from an expenditure rate of at least one-tenth of one percent (0.…

of ordinance by county fiscal body; distribution of revenue; use of tax revenue for operating expenses Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax rate must be in i…