Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-3-8.1-1 Application of chapter
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Sec. 1. This chapter applies to a taxpayer that: (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002. As added by P.L.220-2011…
Ind. Code § 6-3-8.1-2 Provisions applying to imposition and collection of
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supplemental net income tax; filing of estimated tax return and final tax return Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net …
Ind. Code § 6-3-8.1-3 Determination of supplemental net income tax; forms and
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procedures Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxabl…
Ind. Code § 6-1.1-8.1-1 Applicability
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Sec. 1. This section applies to assessment dates after December 31, 2022. As added by P.L.236-2023, SEC.20.
Ind. Code § 6-1.1-8.1-2 "Controlled environment agriculture property"
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Sec. 2. As used in this chapter, "controlled environment agriculture property" means land and improvements of an agricultural greenhouse that is used to produce fresh vegetables, fruits, or other agricultural produce grown indoors under climate-controlled conditions, year-round, …
Ind. Code § 6-1.1-8.1-3 Classification and assessment
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Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse. As added by P.L.236-2023, SEC.20.