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Indiana Statutes, Title 6

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Indiana/Statutes

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Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

22 sections·Filtered byTitle 6✕Ch 9.7✕

Ind. Code § 6-6-9.7-1 "Department" defined
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Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.256-1997(ss), SEC.1.
Ind. Code § 6-6-9.7-10 Manner of imposition, payment, and collection; filing of 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 § 6-6-9.7-11 Auto rental excise tax account; distributions
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Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account. (b) On or before the twentieth day of each month, all amounts h…
Ind. Code § 6-6-9.7-12 Expiration
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Sec. 12. This chapter expires January 1, 2041. As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.

Ind. Code § 6-6-9.7-2 "Gross retail income" defined

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Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5. As added by P.L.256-1997(ss), SEC.1.

Ind. Code § 6-6-9.7-3 "Passenger motor vehicle" defined

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Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.

Ind. Code § 6-6-9.7-4 "Person" defined

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Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.256-1997(ss), SEC.1.

Ind. Code § 6-6-9.7-5 "Retail merchant" defined

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Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.256-1997(ss), SEC.1.

Ind. Code § 6-6-9.7-6 "Truck" defined

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Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.256-1997(ss), SEC.1.

Ind. Code § 6-6-9.7-7 Imposition of tax; amount; notice to department of state revenue; effective dates

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Sec. 7. (a) The city-county council of a county that contains a consolidated city 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 and trucks in the county for periods of less than…

Ind. Code § 6-6-9.7-8 Exemptions

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Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds. (b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 2…

Ind. Code § 6-6-9.7-9 Liability for tax

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Sec. 9. The person that rents a passenger motor vehicle or truck 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…

Ind. Code § 6-8.1-9.7-1 "Debt"

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Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed…

Ind. Code § 6-8.1-9.7-10 Authorization to establish a reasonable administrative fee

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Sec. 10. (a) The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt. (b) A fee authorized by this section is a separate deb…

Ind. Code § 6-8.1-9.7-2 "Federal official"

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Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that: (1) is charged with the collection of nontax liabilities payable to the federal government; and (2) has the authority to make offsets under an offset agreement. As added b…

Ind. Code § 6-8.1-9.7-3 "Offset agreement"

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Sec. 3. As used in this chapter, "offset agreement" means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter. As added by P.L.293-2013(ts), SEC.33.

Ind. Code § 6-8.1-9.7-4 "Person"

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Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capa…

Ind. Code § 6-8.1-9.7-5 "State payments"

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Sec. 5. (a) As used in this chapter, "state payments" includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state. (b) The term does not include salary, wages, pension payments, and any o…

Ind. Code § 6-8.1-9.7-6 "Tax refund"

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Sec. 6. As used in this chapter, "tax refund" means an amount described as a refund of tax under the provision of the state tax law that authorized the payment of the refund. As added by P.L.293-2013(ts), SEC.33.

Ind. Code § 6-8.1-9.7-7 Authorization to enter into an offset agreement

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Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed t…

Ind. Code § 6-8.1-9.7-8 Powers of a federal official under an offset agreement

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Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement: (1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to…

Ind. Code § 6-8.1-9.7-9 Duties and powers of the office of management and budget under an offset agreement

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Sec. 9. The following apply if the office of management and budget enters into an offset agreement: (1) The office of management and budget shall do the following as provided in the offset agreement: (A) Determine if a person whose name has been certified by a federal official as…