Title 6, TITLE 6. TAXATION

Sec. 12. The department shall administer and collect the tax imposed under this chapter, and shall adopt rules fixing the time and manner of reporting, and paying, at monthly intervals the tax imposed under this chapter. Formerly: Acts 1947, c.278, s.12. As amended by Acts 1980, …

Formerly: Acts 1947, c.278, s.13. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.14. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.15. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.16. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.17. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 18. The tax imposed by this chapter shall be in addition to all other taxes, excises, and fees levied under any other statute. Formerly: Acts 1947, c.278, s.18. As amended by P.L.2-1988, SEC.37; P.L.109-1988, SEC.16.

offense Sec. 19. Any person charging against or deducting from any payment due to any other person any amount being or represented as being a tax levied by this chapter or receiving money or credits as or purporting to be such a tax is a trustee of the amounts so charged, deducte…

Sec. 2. As used in this chapter, "department" refers to the department of state revenue. Formerly: Acts 1947, c.278, s.2. As amended by P.L.2-1988, SEC.34; P.L.109-1988, SEC.6.

Formerly: Acts 1947, c.278, s.20. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.21. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.22. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 23. (a) It is a Class C infraction for a person subject to taxation under this chapter to fail to keep and preserve such records, books, or accounts as may be necessary to determine the amount for which he is liable. It is a Class C infraction for such a person to fail to ke…

Sec. 24. It is a Class B misdemeanor for a person to fail to make any return required to be made under this chapter, or to make any false return, with intent to defraud the state or to evade the payment of the tax, or any part thereof, imposed by this chapter. It is a Class B mis…

Formerly: Acts 1947, c.278, s.25. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.278, s.26. Repealed by Acts 1980, P.L.61, SEC.15.

Sec. 27. (a) Money received under this chapter shall be paid by the department into a fund to be kept by the treasurer of state and known as the oil and gas fund. (b) Money paid into this fund shall be devoted to the following purposes upon appropriation: (1) To the expenses of a…

Sec. 28. No part of the oil and gas fund reverts to the general fund of the state at the close of any fiscal year. As added by P.L.109-1988, SEC.18.

Sec. 3. As used in this chapter, "taxpayer" means any person by whom a tax is payable under this article. Formerly: Acts 1947, c.278, s.3. As amended by P.L.2-1988, SEC.35; P.L.109-1988, SEC.7.

Sec. 4. As used in this chapter, "value" means the price paid or offered to be paid for petroleum of a like grade or gravity in the field or pool in which such well is located, and, if no such price be paid or offered, then as determined pursuant to the rules of the department. F…

Sec. 5. (a) As used in this chapter, "petroleum" means all hydrocarbons produced at a well in a liquid or gaseous state. (b) As used in this chapter, "natural gas" means petroleum that maintains a gaseous state at atmospheric conditions. (c) As used in this chapter, "oil" means p…

Sec. 6. As used in this chapter, "producer" means a person engaged in severing petroleum from the land direct. Formerly: Acts 1947, c.278, s.6. As amended by P.L.109-1988, SEC.10.

Sec. 7. As used in this chapter, "owner" means a person receiving or entitled to receive a proportionate share of petroleum or a proportionate share of the proceeds of the sale of petroleum after production by an operator, and without limitation of the foregoing, includes the own…

Sec. 8. A tax at a rate equal to the greater of: (1) one percent (1%) of the value of the petroleum; or (2) three cents ($0.03) per one thousand (1,000) cubic feet (MCF) for natural gas and twenty-four cents ($0.24) per barrel for oil; is hereby imposed as of the time of the seve…

Sec. 9. The tax imposed by section 8 of this chapter is a lien upon such petroleum from the time of its severance from the land until such tax and all penalties and interest accruing by reason of nonpayment of the tax are fully paid. Formerly: Acts 1947, c.278, s.9. As amended by…

Joseph County Sec. 0.3. (a) This section applies to expenditures made before July 1, 1994. (b) As used in this section, "fund" refers to the convention and exhibition center fund established under section 6 of this chapter. (c) Notwithstanding section 6 of this chapter, expenditu…

Sec. 1. As used in this chapter, "board of managers" means the special funds board of managers created under section 2 of this chapter. Formerly: Acts 1972, P.L.58, SEC.1. As amended by P.L.74-1988, SEC.1.

membership; compensation Sec. 2. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there is hereby created on and after January 1, 1973, a special funds board of managers. (b) The board of manager…

Sec. 3. Promptly after the fifteenth day of January of each year, the board of managers shall hold a meeting for the purpose of organization. They shall choose one of their members president, another vice-president, another secretary and another treasurer, who shall perform the d…

Sec. 4. (a) Subject to subsection (b), all funds coming into possession of the board of managers shall be deposited, held secured, or invested and paid in accordance with the general laws of the state relating to the handling of public funds. The handling and expenditure of funds…

Sec. 5. (a) In a county having a population of more than two hundred fifty thousand (250,000) and less than three hundred thousand (300,000), there shall be levied each year a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (3…

Sec. 6.2. (a) As used in this section, "sports complex fund" refers to the Mishawaka indoor sports complex fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue…

Sec. 6.3. (a) As used in this section, "zoo fund" refers to the Potawatomi Zoo fund. (b) Subject to subsection (d), the county treasurer, after collecting the tax revenue in accordance with section 5 of this chapter, shall quarterly deposit tax revenue in the zoo fund as follows:…

Sec. 6.4. (a) As used in this section, "fund" means the Morris Performing Arts Center fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in the Morris Perf…

Sec. 6.5. (a) As used in this section, "fund" means the tourism capital investment fund. (b) If the county fiscal body adopts an ordinance to increase the tax rate under section 5(b) of this chapter, the fund is established for the purpose of investing money in projects that aim …

Sec. 7. The board of managers shall prepare a proposed budget for each calendar year covering its projected operating expenses, its estimated income, and reasonable reserves. At the same time, the board shall prepare a report on the cost effectiveness of expenditures for operatin…

Sec. 1. As used in this chapter, "Internet" means the myriad of computer and telecommunications facilities, including equipment and operating software, that comprises the interconnected worldwide network of networks that employ the Transmission Control Protocol/Internet Protocol …

Sec. 2. (a) As used in this chapter, "Internet access" means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet, without regard to whether the service is referred to as telecommunications, communicat…

Sec. 3. (a) As used in this chapter, the term "tax" means: (1) any charge that is imposed by the state or a political subdivision of the state for the purpose of generating revenues for governmental purposes and, except as provided in subsection (b), is not a fee imposed for a sp…

Sec. 4. (a) As used in this chapter, "tax on Internet access or the use of Internet access" means a tax on Internet access, or any use of Internet access, regardless of whether the tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the…

Sec. 5. Neither the state nor a political subdivision of the state may impose, assess, collect, or attempt to collect a tax (including a tax under IC 6-2.5) on Internet access or the use of Internet access. As added by P.L.44-2015, SEC.1.

Sec. 1. The definitions and rules of construction contained in this chapter apply throughout this article unless the context clearly requires otherwise. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 1.5. (a) "Assessing official" means: (1) a township assessor (if any); (2) a county assessor; or (3) a member of a county property tax assessment board of appeals. (b) The term "assessing official" does not grant a member of the county property tax assessment board of appeal…

Sec. 10. "Person" includes a sole proprietorship, partnership, association, corporation, limited liability company, fiduciary, or individual. [Pre-1975 Property Tax Recodification Citation: 6-1-20-7.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.8-1993, SEC.74.

Sec. 11. (a) Subject to the limitation contained in subsection (b), "personal property" means: (1) billboards and other advertising devices which are located on real property that is not owned by the owner of the devices; (2) foundations (other than foundations which support a bu…

Sec. 12. "Political subdivision" means a county, township, city, town, separate municipal corporation, special taxing district, or school corporation. [Pre-1975 Property Tax Recodification Citations: 6-1-1-26; 6-1-46-2.] Formerly: Acts 1975, P.L.47, SEC.1.

[1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.1-1988, SEC.10.

Sec. 14. "Property taxation" means the taxation of property under this article. [1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 15. "Real property" means: (1) land located within this state; (2) a building or fixture situated on land located within this state; (3) an appurtenance to land located within this state; (4) an estate in land located within this state, or an estate, right, or privilege in m…

Sec. 16. "School corporation" means any public school corporation established under the laws of the state of Indiana. The term includes, but is not limited to, any school city, school town, consolidated school corporation, metropolitan school district, township school corporation…