Title 6, TITLE 6. TAXATION

Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts 1969, c.326, s.12; Acts 1971, P.L.64, SEC.7. As amended by Acts 1977(ss), P.L.4, SEC.17; Acts 1981, P.L.77, SEC.14; P.L.67-1986, SEC.2. Repealed by P.L.192-2002(ss), SEC.191.

Formerly: Acts 1963(ss), c.32, s.702. Repealed by Acts 1980, P.L.61, SEC.15.

As added by P.L.390-1987(ss), SEC.38. Repealed by P.L.192-2002(ss), SEC.191.

Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund. (b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state gen…

Formerly: Acts 1963(ss), c.32, s.705; Acts 1967, c.345, s.1. Repealed by Acts 1980, P.L.54, SEC.9.

exemption; notification of tax treatment Sec. 5. (a) As used in this section, "independent contractor" refers to a person described in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5). (b) As used in this section, "person" means an individual, a proprietorship, a partnership, a joint ventu…

Sec. 1. This chapter applies to Tippecanoe County. As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1982, P.L.1, SEC.14; P.L.12-1992, SEC.39; P.L.170-2002, SEC.36; P.L.119-2012, SEC.60; P.L.104-2022, SEC.34.

Sec. 2. (a) There is created a ten (10) member convention and visitor commission (referred to as the "commission" in this chapter) whose purpose is to promote the development and growth of the convention and visitor industry in the county. (b) The county council shall, by majorit…

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements, including contracts …

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget and submit it to the county council for its review and approval. No expenditure under this chapter may be made unless it is …

Sec. 5. Any entity that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.3.

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, university memorial union, university res…

bonding Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that is not more than five percent (5%). (b) Money in the …

Sec. 8. (a) Any member of the commission who approves the transfer of funds to any person or corporation not qualified under this chapter for that transfer or who approves a transfer for a purpose not permitted under this chapter commits a Level 6 felony. (b) Any person or office…

Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a supplemental innkeeper's tax fund. The treasurer shall deposit in the fund all money received u…

Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this c…

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction. (b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21. (…

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction. (b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser wit…

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly d…

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.

Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.

homes and manufactured homes; destruction of mobile home or manufactured home by owner required Sec. 15. (a) This section applies to a mobile home or manufactured home: (1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to…

information for mobile homes Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of t…

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7. [Pre-1975 Property Tax Recodification Citation: 6-1-40…

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assesso…

Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located. (b) A mobile home which is located within this state on the assessment date of a…

Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county…

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriat…

Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installmen…

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts. [Pre-1975 Property Tax Recodification Citat…

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition…

Sec. 1. (a) The definitions in this section apply throughout this chapter. (b) "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2. (c) "Special fuel" has the same meaning as the definition contained in IC 6-6-2.5-22. (d) "Unit" means the unit of measure, …

As added by P.L.94-1987, SEC.7. Amended by P.L.182-2009(ss), SEC.181. Repealed by P.L.227-2013, SEC.12.

As added by P.L.94-1987, SEC.8. Repealed by P.L.227-2013, SEC.13. IC 6-2.5-7-12 Repealed As added by P.L.94-1987, SEC.9. Amended by P.L.98-2012, SEC.3; P.L.293-2013(ts), SEC.9. Repealed by P.L.227-2013, SEC.14; P.L.109-2015, SEC.25.

As added by P.L.94-1987, SEC.10. Repealed by P.L.227-2013, SEC.15.

As added by P.L.94-1987, SEC.11. Amended by P.L.176-2006, SEC.2; P.L.182-2009(ss), SEC.182. Repealed by P.L.227-2013, SEC.16.

As added by P.L.94-1987, SEC.12. Repealed by P.L.227-2013, SEC.17.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.2; P.L.227-2013, SEC.5. Repealed by P.L.218-2017, SEC.4.

As added by P.L.81-1983, SEC.3. Amended by P.L.277-2013, SEC.5. Repealed by P.L.218-2017, SEC.5.

sales; kerosene Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in …

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.5; P.L.227-2013, SEC.7. Repealed by P.L.218-2017, SEC.7.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.2; P.L.2-1982(ss), SEC.6; P.L.81-1983, SEC.6; P.L.80-1983, SEC.3; P.L.11-1984, SEC.3; P.L.94-1987, SEC.2; P.L.277-1993(ss), SEC.42; P.L.192-2002(ss), SEC.64; P.L.122-2006, SEC.3; P.L.182-2007, SEC.1; P.L.146-…

As added by P.L.207-2007, SEC.2. Amended by P.L.2-2008, SEC.24. Repealed by P.L.148-2009, SEC.11.

As added by P.L.94-1987, SEC.3. Repealed by P.L.98-2012, SEC.2.

As added by P.L.293-2013(ts), SEC.8. Amended by P.L.109-2015, SEC.24. Repealed by P.L.218-2017, SEC.9.

As added by P.L.94-1987, SEC.4. Repealed by P.L.227-2013, SEC.9.

As added by P.L.94-1987, SEC.5. Amended by P.L.71-1993, SEC.11. Repealed by P.L.227-2013, SEC.10.

As added by P.L.94-1987, SEC.6. Repealed by P.L.227-2013, SEC.11.

Sec. 1. As used in this chapter: "Enterprise zone" means an enterprise zone created under IC 5-28-15. "Pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company;…