Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-6-9.5-1 Application of chapter
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Sec. 1. This chapter applies to Vanderburgh County. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-10 Imposition; payment; collection; returns
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Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. (b) Each retail merchant filing a ret…
Ind. Code § 6-6-9.5-11 Distribution
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Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the auditor of state. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-12 Supplemental auto rental excise tax fund; uses
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Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund. (b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all a…
Ind. Code § 6-6-9.5-13 Expiration
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Sec. 13. This chapter expires January 1, 2036. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-2 "Department"
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Sec. 2. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-3 "Gross retail income"
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Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-4 "Passenger motor vehicle"
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Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.
Ind. Code § 6-6-9.5-5 "Person"
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Sec. 5. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-6 "Retail merchant"
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Sec. 6. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-7 Imposition of tax; ordinance; rate; notices
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Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. T…
Ind. Code § 6-6-9.5-8 Exemptions
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Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral. (b) The temporary rental of a pass…
Ind. Code § 6-6-9.5-9 Liability for tax; collection
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Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an …
Ind. Code § 6-8.1-9.5-1 Definitions
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Sec. 1. The following definitions apply throughout this chapter: (1) "Claimant agency" means: (A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or (B) a political subdivision that has …
Ind. Code § 6-8.1-9.5-10 Collection fees
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Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b). (b) This subse…
Ind. Code § 6-8.1-9.5-11 Combined returns
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Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as d…
Ind. Code § 6-8.1-9.5-12 Order of priority in multiple claims to refunds
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Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order: (1) Department of state revenue. (2) Child support bureau. (3) Department of workforce development. (4) Family and social services administration for claims c…
Ind. Code § 6-8.1-9.5-13 Disclosure of information and records; taxpayers; child
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support obligations Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapt…
Ind. Code § 6-8.1-9.5-2 Debt owed to claimant agency; agency's entitlement to debtor's
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refund Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt. As added by Acts 1981, P.L.97, SEC.1.
Ind. Code § 6-8.1-9.5-3 Application for set off
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Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the depart…
Ind. Code § 6-8.1-9.5-3.5 Clearinghouse for claimant agencies that are political
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subdivisions; purposes; registration; agreement Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter. (b) The department may enter into a contract with a nonprofit entity organized in Indiana that r…
Ind. Code § 6-8.1-9.5-3.7 Repealed
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As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.
Ind. Code § 6-8.1-9.5-4 Determination of entitlement to refund; notification of
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claimant agency Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall n…
Ind. Code § 6-8.1-9.5-5 Notice by claimant agency of intent to have refund set off
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Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), must within fifteen (15) days of the receipt of the notice of a tax refund send written noti…
Ind. Code § 6-8.1-9.5-7 Hearing on contest of agency's claim
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Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3. (b) Th…
Ind. Code § 6-8.1-9.5-8 Certification of debt; payment to agency
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Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of c…
Ind. Code § 6-8.1-9.5-9 Notice to debtor of action taken; accounting
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Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund. As added by Acts 1981, P.L.97, SEC.1.