Title 6, TITLE 6. TAXATION

Sec. 2. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer: (1) receives interest on a qualified loan in that taxable year; (2) provides the assistance to urban enterprise associations required from zone businesses…

Sec. 3. (a) If the amount determined under section 2(b) of this chapter for a particular taxpayer and a particular taxable year exceeds the taxpayer's state tax liability for that taxable year, then the taxpayer may carry the excess over to the immediately succeeding taxable year…

Sec. 4. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) First, against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Second, …

Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary f…

Sec. 6. (a) If the department determines that the proceeds from a loan are used for a purpose other than the purpose stated at the time a credit was claimed under this chapter for interest on that loan, and if that stated purpose caused the department to designate the loan as a q…

Sec. 7. The department shall annually compile and report to the Indiana economic development corporation the following information: (1) The number of tax credits claimed under this chapter for returns processed during the preceding state fiscal year. (2) The total amount of the c…

Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit…

maintenance of a jail or juvenile detention center Sec. 10. (a) This section applies only to Howard County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of …

center Sec. 11. (a) This section applies only to Jackson County. (b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%). (c) Revenue …

uses; balance transfer to county highway fund Sec. 12. (a) This section applies only to Jasper County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance, construct, acquire, improve, renovate, or e…

buildings and parking facilities; use of additional revenue; county jail revenue fund Sec. 12.5. (a) This section applies to Jennings County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: …

Sec. 13. (a) This section applies only to Knox County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to…

uses; balance transfer to the county jail fund Sec. 14. (a) This section applies only to Marshall County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hu…

Sec. 15. (a) This section applies only to Miami County. (b) Miami County possesses unique economic development challenges due to: (1) underemployment in relation to similarly situated counties; and (2) the presence of a United States government military base or other military ins…

maintenance of a juvenile detention center or facilities providing juvenile services Sec. 16. (a) This section applies only to Monroe County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the cou…

buildings; uses; balance transfer to the county jail operations fund Sec. 17. (a) This section applies only to Perry County. (b) Perry County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties a…

center Sec. 18. (a) This section applies only to Pulaski County. (b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax …

public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department Sec. 19. (a) This section applies only to Randolph County. (b) Randolph County possesses: (1) unique fiscal challenges to finance the operations of county gove…

construction, operation, and maintenance; pledge for bonds; balance transfer to county rainy day fund Sec. 19.5. (a) This section applies to Rush County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the…

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax …

Sec. 20. (a) This section applies only to Scott County. (b) Scott County is a county in which: (1) maintaining low property tax rates is essential to economic development; and (2) the use of additional tax revenues as provided in this section, rather than the use of property taxe…

Sec. 21. (a) This section applies only to Starke County. (b) Starke County possesses unique governmental and economic development challenges due to: (1) the county's predominantly rural geography, demography, and economy; (2) the county's relatively low tax base and relatively hi…

pledge for bonds; county facilities revenue fund; balance transfer to county rainy day fund Sec. 21.5. (a) This section applies only to Tipton County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) fina…

jail, and other criminal justice facilities; uses; balance transfer to county rainy day fund Sec. 22. (a) This section applies only to Union County. (b) Union County possesses unique economic development challenges due to: (1) the county's heavy agricultural base; (2) the presenc…

transfer to county highway fund Sec. 23. (a) This section applies only to Wayne County. (b) Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic…

development authority; uses Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6. (b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater …

court order; uses; balance transfer to the county general fund Sec. 25. (a) This section applies only to a county that: (1) operates a county jail that is subject to an order that: (A) was issued by a federal district court before January 1, 2003; and (B) has not been terminated;…

federal court order and required to comply with the Americans with Disabilities Act; uses Sec. 26. (a) This section applies to a county that: (1) operates a courthouse that is subject to an order that: (A) is issued by a federal district court; (B) applies to an action commenced …

Johnson County; Madison County; Marion County; additional rate for public transportation projects Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4. (b) If the voters of the county approve a local public question under IC 8-25-2, the fiscal b…

bonds or leases; balance transfer to county highway fund Sec. 3. (a) A separate tax rate is permitted under this chapter for each of the special purposes set forth in this chapter. (b) The rate permitted under the section in this chapter authorizing the special purpose tax rate m…

determination of need for the tax; ordinances under former tax recognized Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under wh…

revenue; may not reduce levy limit or approved rate Sec. 5. Revenue raised from a tax imposed under this chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining: (1) any taxing unit's maximum permissibl…

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the reve…

additional revenue; balance transfer to county highway fund Sec. 7. (a) This section applies to Daviess County. (b) Daviess County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss…

justice facilities; use of additional revenue; balance transfer to county highway fund Sec. 8. (a) This section applies to Elkhart County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of …

Sec. 8.5. (a) This section applies to Fountain County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and relat…

and parking facilities; use of additional revenue; county jail revenue fund Sec. 8.7. (a) This section applies to Fulton County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry…

property tax relief rates; replacement credits Sec. 9. (a) This section applies only to Hancock County. (b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5, not to exceed a tax rate of fifteen hundredths percent (0.15%), to a prope…

As added by P.L.220-2011, SEC.153. Repealed by P.L.79-2017, SEC.31.

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.11. Amended by P.L.205-2013, SEC.107.

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the…

Sec. 2. A person who is dissatisfied with an appraisal made by the department of state revenue with respect to a resident decedent's estate may obtain a reappraisal of the property interest involved. To obtain the reappraisal, the person must file a petition for reappraisal with …

Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers. An appraiser appointed by the court under this section…

redetermination Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the red…

determination; procedures Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to: (1) …

redetermination resulting from federal estate tax valuation Sec. 6. (a) The department of state revenue may accept a probate court's determination of the inheritance tax due as a result of a decedent's death as a provisional estimate of the inheritance tax imposed. (b) If the fin…

appraisal made by the department of state revenue Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by …

Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure. As added by P.L.59-1990, SEC.1.

Sec. 1. (a) The penalty in the amount prescribed by IC 6-8.1-10-2.1(b) shall be assessed by the department on a taxpayer who fails to make payments as required in IC 6-5.5-6. However, no penalty shall be assessed for a quarterly payment if the payment equals or exceeds: (1) twent…

Sec. 2. A taxpayer who: (1) violates IC 6-5.5; or (2) fails to comply with the request of the department made under IC 6-5.5-6; commits a Class C infraction. As added by P.L.347-1989(ss), SEC.1.