Title 6, TAXATION

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 11. (a) Except as provided in this chapter and IC 6-3.6-11, this section applies to an allocation of certified shares in all counties. (b) Any civil taxing …

Note: This version of section amended by P.L.230-2025, SEC.82. See also following repeal of this section by P.L.145-2026, SEC.28, effective 7-1-2027, and following repeal of this section by P.L.68-2025, SEC.136, effective 7-1-2028. Sec. 12. (a) Except as provided in this chapter …

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 14. (a) This section applies to an allocation of certified shares in a county other than Marion County. (b) Subject to this chapter, certified shares must b…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 15. (a) This section applies to an allocation or distribution, or both, of certified shares that is required to be made to a civil taxing unit in a county o…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 16. IC 6-3.6-11 applies to the allocation of certified shares in Marion County. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 17. A civil taxing unit may use its certified shares for any of the purposes of the civil taxing unit. As added by P.L.243-2015, SEC.10.

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 18. A civil taxing unit may pledge its certified shares to the payment of bonds or to lease payments for: (1) any purpose of the civil taxing unit; (2) any…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 19. (a) A civil taxing unit may distribute any part of its certified shares to any governmental entity located in any part of its county to: (1) carry out …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 2. (a) This section applies to all counties. (b) The adopting body may impose a tax rate under this chapter that does not exceed: (1) two and five-tenths p…

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.5. (a) This section applies to a county in which the adopting body: (1) is the local income tax council; and (2) did not allocate the revenue under this c…

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.6. (a) As used in this section, "acute care hospital" means an acute care hospital that is: (1) established and operated under IC 16-22-2, IC 16-22-8, or …

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.7. (a) A county fiscal body may adopt an ordinance to impose a tax rate for correctional facilities and rehabilitation facilities in the county. The tax r…

ordinance by county fiscal body; tax rate; distribution of revenue Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.8. (a) As used in this section, "emergency medical services" has the meaning set forth …

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 2.9. (a) For purposes of this section, "courtroom costs" includes staffing costs only for the court reporter, court bailiff, or court administrator. (b) A c…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 20. (a) This section does not apply to distributions of revenue under section 9 of this chapter. (b) This section applies only to the following: (1) Any all…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 21. A civil taxing unit may contribute any part of its certified shares to the regional development infrastructure fund established by IC 36-9-43-9. The co…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 21.2. A school corporation that receives a distribution of revenue under section 3 of this chapter may allocate the revenue among any of its funds. As added…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 21.3. (a) This section: (1) does not apply to: (A) distributions made under this chapter to a civil taxing unit for fire protection services within a fire …

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. 22. (a) As used in this section, "municipality" means only a city or town that: (1) has a population of three thousand five hund…

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. 23. (a) This section applies in determining the population of a city or town for the purposes of this chapter. (b) The following…

Revisor's Note: P.L.157-2026, SEC.286 provided the effective dates for publication of the versions of IC 6-3.6-6-3. Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. (a) Revenue raised from a tax impose…

Sec. 3.1. (a) As used in this section, "homestead" has the meaning set forth in IC 6-1.1-12-37. (b) A county fiscal body may adopt an ordinance to impose a tax rate for the purpose of funding property tax homestead credits to reduce the property tax liability of taxpayers who own…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. The adopting body shall, by ordinance, determine how the additional revenue from a tax under this chapter must be allocated in subsequent years. The all…

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. 4.3. (a) Revenue raised from a tax rate for fire protection or emergency medical services under section 2(b)(2) of this chapter …

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. 4.5. (a) Revenue raised from a tax rate for nonmunicipal civil taxing units under section 2(b)(3) of this chapter may be distrib…

Sec. 5. The adopting body may not reduce the proportional allocation among the uses described in section 4 of this chapter in a year if the reduction would allocate less to the payment of bonds or leases for which the tax under this chapter has been pledged in accordance with law…

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. 6.1. (a) Revenue raised from a tax rate for certain cities and towns under section 2(b)(4) of this chapter shall be distributed …

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 8. (a) This section applies to the allocation of additional revenue from a tax under this chapter to public safety purposes. Funding dedicated for a PSAP u…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 8.5. (a) This section applies only to Marion County. (b) The adopting body may allocate additional revenue to fund the operation of a public library in Mar…

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. Sec. 9. (a) This section applies to the allocation of additional revenue from a tax under this chapter for economic development purposes. (b) Money designated fo…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 9.5. (a) The executive of a county, city, or town may: (1) adopt a capital improvement plan specifying the uses of the additional revenue to be allocated f…

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.10. Amended by P.L.205-2013, SEC.106.

Sec. 1. (a) For purposes of this article, the department of state revenue shall, if possible, appraise each future, contingent, defeasible, or life interest in property and each annuity by using the rules, methods, standards of mortality, and actuarial tables used by the Internal…

Sec. 2. The department of state revenue shall appraise a property interest which may be divested because of an act or omission of the transferee as if there were no possibility of divestment. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.16.

Sec. 3. (a) The department of state revenue and a taxpayer may enter into an agreement under which the department will compute the inheritance tax due with respect to a taxable transfer if: (1) it is impossible to compute the present value of the property interest transferred; or…

Sec. 4. For purposes of determining the inheritance tax imposed on a decedent's transfer of specific property, the department of state revenue shall, so far as possible, determine the manner in which the property will probably be distributed if: (1) a contingency makes it impossi…

Sec. 5. If a probate court files an application with the department of state revenue asking the department to appraise a property interest which is limited, contingent, dependent, or determinable upon a life in being, including but not limited to a life or remainder interest, the…

Sec. 6. (a) If proceedings have not been instituted under this chapter to determine the inheritance tax imposed on the decedent's transfer of a contingent or defeasible future interest in property or if the tax imposed on such a transfer is postponed under subsection (b), the dep…

Sec. 1. Annual returns with respect to the tax imposed by this article shall be made by every taxpayer: (1) having for the taxable year adjusted gross income or apportioned income subject to taxation under this article; or (2) that would have had adjusted gross income or apportio…

Sec. 2. (a) Annual returns required by this chapter shall be filed with the department on or before the fifteenth day of the fifth month following the close of the taxpayer's taxable year. However, if a taxpayer receives an extension of time from the United States Internal Revenu…

Sec. 3. (a) Each taxpayer subject to taxation under this article shall report and pay quarterly an estimated tax equal to twenty-five percent (25%) of the taxpayer's total estimated tax liability imposed by this article for the taxable year. A taxpayer that uses a taxable year th…

Sec. 4. When a taxpayer is required to file a tax return under this chapter, the taxpayer shall, without assessment or notice and demand from the department, pay the tax to the department at the time fixed for filing the return without regard to an extension of time for filing th…

Sec. 5. A taxpayer shall furnish to the department at the department's request a true and correct copy of any tax return that the taxpayer has filed with the United States Internal Revenue Service. The copy shall be certified by the taxpayer under penalties of perjury. As added b…

Sec. 6. (a) Each taxpayer shall notify the department in writing of any alteration or modification of a federal income tax return filed with the United States Internal Revenue Service for a taxable year that begins after December 31, 1988, including any modification or alteration…

Sec. 7. A return required by this chapter and other information that is reasonably requested by the department must be on the forms that are prescribed by the department. The taxpayer or other person, corporation, or entity, when required by the department, shall certify under pe…

Sec. 8. In the case of a transferee of the property of a transferor, liability for an accrued tax liability of the transferor is transferred to the transferee as provided in Section 6901 of the Internal Revenue Code. As added by P.L.347-1989(ss), SEC.1.