Title 6, TAXATION

Sec. 19. Before October 1, 2023, and October 1 of each year thereafter, the state department of revenue shall provide to each county a report for the fiscal year ending in the calendar year of the report. The report shall contain at least the following information: (1) The number…

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Effective 7-1-2028. Sec. 20. (a) The state and local income tax holding account is established within the state general fund for the purposes of this cha…

Revisor's Note: The effective date of this section, as added by P.L.68-2025, was amended by P.L.157-2026, SEC.290 to 7-1-2028. Effective 7-1-2028. Sec. 21. (a) The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for co…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4.1. The budget agency shall adjust the amounts determined under section 4 of this chapter for the credits claimed against local income taxes under IC 6-3.…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 5. (a) Before August 2 of each calendar year, the budget agency shall provide to the department of local government finance and the county auditor of each …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(b) of this chapter if the budget agency determines that the re…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 7. The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certificat…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 8. This section applies to a county that imposes, increases, decreases, or rescinds a tax or tax rate under this article before November 1 in the same calen…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 8.5. (a) The budget agency shall before February 1, 2018, transfer to the state general fund from each county's trust account established under IC 6-3.6 an …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summ…

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.13. Amended by P.L.205-2013, SEC.110.

Sec. 1. (a) Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax imposed as a result of a decedent's death is due twelve (12) months after the person's date of death. If a person liable for payment of inheritance tax does not pay the tax on or before the due date,…

Sec. 1.5. If inheritance tax is imposed because a petition is filed under IC 6-4.1-7-6, the inheritance tax so imposed is, notwithstanding section 1 of this chapter, not due until thirty (30) days after notice of the final determination of federal estate tax is received by a pers…

Sec. 11. (a) If the department of state revenue believes that a person has failed to pay inheritance tax for which the person is liable under a court order, the department may file in the appropriate probate court an action in the name of the state to enforce payment of the tax. …

Sec. 12. The Probate Court of Marion County may appoint a resident or special administrator for a non-resident decedent's estate if the department of state revenue shows: (1) that the department has reason to believe that a property interest transferred by the decedent under a ta…

Sec. 3. The department of state revenue shall maintain a book which indicates the amount of inheritance tax due as a result of a non-resident decedent's death. When the department gives an inheritance tax notice required by IC 6-4.1-5-16, the department shall concurrently enter i…

Sec. 4. A person who is liable for inheritance tax imposed as a result of a non-resident decedent's death shall pay the tax to the department of state revenue. The department shall collect the tax and shall issue a receipt to the person who pays it. On the first Monday of each mo…

Sec. 5. (a) A person who is liable for inheritance tax imposed as a result of a resident decedent's death shall pay the tax to the department of state revenue. (b) If a person described in subsection (a) believes that more inheritance tax is due as a result of the resident decede…

Sec. 6. (a) The department of state revenue shall distribute inheritance taxes collected as the result of the death of a resident decedent as follows: (1) The department shall retain ninety-two percent (92%) of the taxes collected for deposit in the state general fund. (2) The de…

Sec. 1. The department shall adopt rules under IC 4-22-2 to implement this article. As added by P.L.347-1989(ss), SEC.1.

Sec. 2. For purposes of administration and enforcement the provisions of IC 6-8.1 that are applicable to a listed tax and an income tax apply to the tax imposed by this article. As added by P.L.347-1989(ss), SEC.1.

Sec. 3. If the tax imposed by this article is held inapplicable or invalid with respect to a taxpayer, then notwithstanding the statute of limitations set forth in IC 6-8.1-5-2(a), the taxpayer is liable for the taxes imposed for the taxable periods with respect to which the tax …

Sec. 4. (a) A taxpayer who is subject to taxation under this article for a taxable year or part of a taxable year is not, for that taxable year or part of a taxable year, subject to the income taxes imposed by IC 6-3. (b) The exemption provided for the taxes listed in subsection …

Sec. 5. A depositor or owner of capital stock, capital shares, share accounts, certificates of indebtedness or investment, or comparable investment or interest in a taxpayer with its principal offices in Indiana is not liable for taxation under this article with respect to that i…

Sec. 1. (a) If a person has paid more tax than the person determines is legally due for a particular taxable period, the person may file a claim for a refund with the department. Except as provided in subsections (j), (k), (l), (m), and (n), in order to obtain the refund, the per…

Sec. 1.2. Notwithstanding section 1(d) of this chapter, if a taxpayer prevails in a complaint that is placed on the small claims docket under IC 33-26-5, the tax court shall order the refund of the taxpayer's filing fee under IC 33-26-9-1 from the state general fund. As added by …

Sec. 1.3. If the department makes a refund of taxes paid under IC 6-2.5, IC 6-7-1, IC 6-7-2, or IC 7.1, the department shall charge each fund or account into which the taxes have been allocated or distributed with that account's or that fund's proportionate share of the amount of…

Sec. 1.5. (a) The department may issue a refund or credit without a taxpayer filing a refund claim in the event of: (1) an error by the department; (2) an error determined by the department; or (3) a taxpayer's overpayment determined by the department under an audit or investigat…

Sec. 2. (a) If the department finds that a person has paid more tax for a taxable year than is legally due, the department shall apply the amount of the excess against any amount of that same tax that is assessed and is currently due. The department may then apply any remaining e…

Sec. 3. This chapter does not apply to refund claims made for gasoline taxes under IC 6-6-1.1, special fuel taxes under IC 6-6-2.5, or the vehicle excise tax (excluding interest and penalties) under IC 6-6-5. As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.93, SEC…

Sec. 4. (a) Every individual (other than a nonresident) who files an individual income tax return and who is entitled to a refund from the department of state revenue because of the overpayment of income tax for a taxable year may designate on the individual's annual state income…

Sec. 7. (a) A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 1(a) of this chapter before the certification of the class…