Title 6, TITLE 6. TAXATION

amendment of certain rules by department of local government finance Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is rei…

indefinite-situs distributable property Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When …

Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property. (b) A bridge company's definite-situs distributable property c…

Sec. 7. (a) The fixed property of a bus company consists of real property. (b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The depart…

Sec. 8. (a) The fixed property of an express company consists of real property. The remainder of the express company's property is indefinite-situs distributable property. (b) The department of local government finance shall apportion and distribute the assessed valuation of an e…

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system. (b) A light, heat, or power company's property which is not described as fixed property in su…

chapter Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2…

Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless the retail merchant has applied for a registered retail merchant's certificate. (b) A retail merchant may obtain a registered retail merchant's certificate by filing an application with the departm…

As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004, SEC.8; P.L.2-2007, SEC.120. Repealed by P.L.211-2007, SEC.49.

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this…

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax i…

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.158-1986, SEC.8.

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.194-2023, SEC.4.

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listin…

Sec. 5. A certificate issued under section 4 of this chapter is valid so long as the business or exempt organization is in existence. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.2; P.L.111-2006, SEC.2; P.L.194-2023, SEC.5.

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.

card, or electronic fund transfer; notice; reinstatement Sec. 7. (a) The department may, for good cause, revoke a certificate issued under section 1 or 4 of this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the …

Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail and use taxes, may issue an exemption certificate to the seller instead of paying the tax. Except as provided in subsection (c), the person sha…

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible…

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and …

Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS: STEP ONE: For each tax rate…

entire taxable year Sec. 2. If the tax is not in effect during a local taxpayer's entire taxable year, the amount of tax that the local taxpayer owes for that taxable year equals the product of: (1) the amount of tax the local taxpayer would owe if the tax had been imposed during…

determination Sec. 3. (a) For purposes of this article, an individual shall be treated as a resident of the county in which the individual: (1) maintains a home, if the individual maintains only one (1) home in Indiana; (2) if subdivision (1) does not apply, is registered to vote…

governmental entities Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county may pass an ordinance to enter into reciprocity agreements with the taxing authority of any city, town, municipality, county, or other similar local government…

withholding report Sec. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law (IC 6-3) concerning: (1) definitions; (2) declarations of estimated tax; (3) filing of returns; (4) deductio…

Indiana Sec. 6. (a) Except as provided in subsection (b), if for a particular taxable year a local taxpayer is liable for an income tax imposed by a county, city, town, or other local governmental entity located outside Indiana, that local taxpayer is entitled to a credit against…

county located in another state Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is: (1) earned in a county that is: (A) located in another state; and (B) adjacent to the county…

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.65.

As added by P.L.220-2011, SEC.154. Repealed by P.L.79-2017, SEC.35.

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.12. Amended by P.L.205-2013, SEC.108.

inheritance tax Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property transferred by the decedent. Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax accrues and the lien attaches at the time of the decedent's death. The…

Sec. 2. (a) The personal representative of a decedent's estate or the trustee of property transferred by the decedent may not transfer or deliver property to a transferee unless the inheritance tax imposed with respect to the transfer has been paid. (b) If money is transferred by…

Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent's death, the personal representative of the decedent's estate or the trustee of property transferred by the decedent may sell property transferred by the decedent. The personal representative or trustee…

Sec. 4. (a) A person who has possession of or control over personal property held jointly by a resident decedent and another person may not transfer the property to the surviving joint tenant, unless: (1) the surviving joint tenant is the decedent's surviving spouse; or (2) the p…

As added by Acts 1980, P.L.57, SEC.21. Amended by Acts 1981, P.L.91, SEC.2. Repealed by Acts 1982, P.L.57, SEC.1. IC 6-4.1-8-4.6 Checking account; notice of transfer of funds to person other than surviving spouse Sec. 4.6. A person who has possession of or control over money held…

maintained by a personal representative Sec. 5. (a) Within ten (10) days after life insurance proceeds are paid to a resident decedent's estate, the life insurance company shall give notice of the payment to the department of state revenue. (b) Not later than ten (10) days after …

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.6-1999, SEC.2.

Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is liable for the taxes imposed under this article as a result of the resident decedent's death and is subject to an additional penalty not to exceed one thousand dollars ($1,000). The department of st…

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1978, P.L.2, SEC.624. Repealed by P.L.6-1999, SEC.2.

reversion of funds Sec. 1. (a) The financial institutions tax fund is established for the purpose of making distributions to counties and for providing revenue for state appropriations. The fund shall be administered by the treasurer of state. (b) The treasurer of state shall inv…

Sec. 2. (a) On or before December 1 and June 1 of each year the auditor of state shall transfer from the financial institutions tax fund to each county auditor for distribution to the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount equal to fifty percent (50%)…

Sec. 3. (a) Before April 15 and October 15 of each year, the auditor of state shall determine the amount of the next semiannual distribution under section 2 of this chapter for counties. The amounts determined by the auditor of state shall be based on the best information availab…

Sec. 1. (a) A person may make a tax payment: (1) in cash; (2) by bank draft; (3) by check; (4) by cashier's check; (5) by money order; (6) by credit card, debit card, charge card, or similar method; or (7) if approved by the department, by an electronic fund transfer (as defined …

Sec. 1.7. The department may require a person who is paying the person's outstanding gross retail tax or withholding tax liability using periodic payments to make the periodic payment by electronic funds transfer through an automatic withdrawal from the person's account at a fina…

reimbursement Sec. 10. (a) As used in this section, "bank charges" includes: (1) a financial institution's customary charge for complying with an instruction in a levy; and (2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy; that are paid by…

Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim: (1) with the department; (2) on a form prescribed by the department; and (3) not later than ninety (90) days after the date of the levy. As added by P.L.332-1989(ss), SEC.33. IC 6-8.1-8-12 C…

Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) days after the claim was filed. If the department denies the claim, the department shall notify the taxpayer in writing of the reasons for the denial of the claim. As…

Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(…

Sec. 15. (a) As used in this section, "apparent owner" has the meaning set forth in IC 32-34-1.5-3(1). (b) As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5. (c) If an apparent owner of unclaimed property is subject to a tax warran…

warrants, levies, proceedings, or liens Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011. (b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for t…