Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-3.6-9-18 Expired
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As added by P.L.199-2017, SEC.2. Amended by P.L.257-2019, SEC.74. Expired 6-30-2022 by P.L.199-2017, SEC.2.
Ind. Code § 6-3.6-9-19 Annual report to each county
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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…
Ind. Code § 6-3.6-9-2 Repealed
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As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.27.
Ind. Code § 6-3.6-9-3 Repealed
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As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.28.
Ind. Code § 6-3.6-9-4 Distribution of revenue to a county; amount
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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 that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget …
Ind. Code § 6-3.6-9-4.1 Adjustments
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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 6-3.6-8-6 and IC 6-3.1-19. The adjustments made by the budget agency may be phased-in over several fiscal years until the cr…
Ind. Code § 6-3.6-9-5 Certified distribution; estimate of certified amount; property
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tax credits; school distributions; public safety revenue; economic development revenue; certified shares; special purpose revenue 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 audito…
Ind. Code § 6-3.6-9-6 Reduction of certified amount to offset overpayment
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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 reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribut…
Ind. Code § 6-3.6-9-7 Adjustment of certified distribution; clerical or mathematical
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errors 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 certification under this section. The budget agency may reduce the amount of the certified distribution over several calend…
Ind. Code § 6-3.6-9-8 Adjustment of certified distribution; tax; tax rate
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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 calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certif…
Ind. Code § 6-3.6-9-8.5 Transfer to state for department of state revenue's information
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technology modernization project 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 amount equal to: (1) the amount of the county's certified distribution under IC 6-3.6 …
Ind. Code § 6-3.6-9-9 Summary of calculations used to determine certified
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distributions; contents Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include: (1) the amount reported on individual income tax returns proce…
Ind. Code § 6-4.1-9-0.1 Repealed
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As added by P.L.220-2011, SEC.155. Repealed by P.L.79-2017, SEC.39.
Ind. Code § 6-4.1-9-0.5 Applicability
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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.
Ind. Code § 6-4.1-9-1 Due date for taxes; interest on delinquent portion; unavoidable
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delays 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 du…
Ind. Code § 6-4.1-9-1.5 Due date for taxes when petition for redetermination of
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inheritance taxes filed 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 t…
Ind. Code § 6-4.1-9-10 Repealed
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As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.30-1994, SEC.8.
Ind. Code § 6-4.1-9-11 Action for failure to pay inheritance tax; payment of tax after
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prosecution 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 …
Ind. Code § 6-4.1-9-12 Appointment of resident or special administrator for
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non-resident decedent's estate 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 transfe…
Ind. Code § 6-4.1-9-13 Repealed
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As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1977(ss), P.L.6, SEC.10. Repealed by Acts 1979, P.L.75, SEC.15.
Ind. Code § 6-4.1-9-3 Inheritance tax due as result of non-resident decedent's death;
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book showing tax due 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…
Ind. Code § 6-4.1-9-4 Tax payments resulting from non-resident decedent's death;
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monthly reports 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 M…
Ind. Code § 6-4.1-9-5 Collection and payment of taxes
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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…
Ind. Code § 6-4.1-9-6 State and county tax allocation amounts; deposit of interest or
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penalties in state general fund 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 th…
Ind. Code § 6-4.1-9-7 Repealed
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As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.30-1994, SEC.7; P.L.190-2016, SEC.27. Repealed by P.L.79-2017, SEC.44. IC 6-4.1-9-8 Repealed As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.28. Repealed by P.L.79-2017, SEC.45.
Ind. Code § 6-4.1-9-9 Repealed
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As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.79-2017, SEC.46.
Ind. Code § 6-5.5-9-1 Rules
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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.
Ind. Code § 6-5.5-9-2 Other provisions applicable to IC 6-5.5
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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.
Ind. Code § 6-5.5-9-3 Effect of tax under IC 6-5.5 held inapplicable or invalid
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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 …
Ind. Code § 6-5.5-9-4 Exemption from income taxes
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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 …
Ind. Code § 6-5.5-9-5 Depositor or owner of capital stock, share accounts, certificates
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of indebtedness, or investment in taxpayer with principal offices in state; tax liability 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 princip…
Ind. Code § 6-8.1-9-1 Filing of claim; time limitation; considerations and hearing;
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decision; appeal 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 th…
Ind. Code § 6-8.1-9-1.2 Filing fee refund
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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 …
Ind. Code § 6-8.1-9-1.3 Tax refunds; allocation among funds
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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…
Ind. Code § 6-8.1-9-1.5 Tax refunds; authority for the department to issue without a
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taxpayer filing a refund claim in certain circumstances 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 d…
Ind. Code § 6-8.1-9-14 Repealed
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As added by P.L.178-2002, SEC.73. Amended by P.L.28-2004, SEC.67; P.L.103-2007, SEC.3; P.L.239-2017, SEC.23. Repealed by P.L.146-2018, SEC.21.
Ind. Code § 6-8.1-9-2 Excess tax payments; procedure for credit or refund; pass
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through entities 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 appl…
Ind. Code § 6-8.1-9-3 Gasoline, special fuel, and vehicle excise taxes; inapplicability
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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…
Ind. Code § 6-8.1-9-4 Taxpayer election to contribute all or part of the taxpayer's
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refund 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…
Ind. Code § 6-8.1-9-7 Class actions; requisites; time limits
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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…