Title 6, TAXATION

Sec. 16. (a) This section applies only to Monroe County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes…

Sec. 17. (a) This section applies only to Perry County. (b) Perry County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; and (2) overcrowding o…

Sec. 18. (a) This section applies only to Pulaski County. (b) For calendar years beginning before January 1, 2021, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed three-tenths percent (0.3%). A tax imposed…

Sec. 19. (a) This section applies only to Randolph County. (b) Randolph County possesses: (1) unique fiscal challenges to finance the operations of county government due to the county's ongoing obligation to repay amounts received by the county due to an overpayment of the county…

Sec. 19.5. (a) This section applies to Rush County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and related …

Sec. 2. An adopting body may impose a tax on the adjusted gross income of local taxpayers in the county served by the adopting body that is a combination of one (1) or more of the tax rates permitted in this chapter in the county served by the adopting body. The total of all tax …

Sec. 20. (a) This section applies only to Scott County. (b) Scott County is a county in which: (1) maintaining low property tax rates is essential to economic development; and (2) the use of additional tax revenues as provided in this section, rather than the use of property taxe…

Sec. 21. (a) This section applies only to Starke County. (b) Starke County possesses unique governmental and economic development challenges due to: (1) the county's predominantly rural geography, demography, and economy; (2) the county's relatively low tax base and relatively hi…

Sec. 21.5. (a) This section applies only to Tipton County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance the: (A) construction, acquisition, and equipping of the county jail and related buildin…

Sec. 22. (a) This section applies only to Union County. (b) Union County possesses unique economic development challenges due to: (1) the county's heavy agricultural base; (2) the presence of a large amount of state owned property in the county that is exempt from property taxati…

Sec. 23. (a) This section applies only to Wayne County. (b) Wayne County possesses unique economic development challenges due to underemployment in relation to similarly situated counties. Maintaining low property tax rates is essential to economic development, and the use of a t…

Sec. 24. (a) This section applies only to a county that is a member of a regional development authority under IC 36-7.6. (b) The adopting body for the county may impose a tax rate on the adjusted gross income tax of local taxpayers that is not greater than: (1) in the case of a c…

Sec. 25. (a) This section applies only to a county that: (1) operates a county jail that is subject to an order that: (A) was issued by a federal district court before January 1, 2003; and (B) has not been terminated; (2) operates a county jail that fails to meet: (A) American Co…

Sec. 26. (a) This section applies to a county that: (1) operates a courthouse that is subject to an order that: (A) is issued by a federal district court; (B) applies to an action commenced before January 1, 2003; and (C) requires the county to comply with the federal Americans w…

Note: This version of section effective until 1-1-2028. See also following version of this section, effective 1-1-2028. Sec. 27. (a) This section applies only to an eligible county, as defined in IC 8-25-1-4. (b) If the voters of the county approve a local public question under I…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 28. (a) This section applies to Grant County and only if the local income tax council repeals provisions of its local income tax ordinance providing that u…

Sec. 3. (a) A separate tax rate is permitted under this chapter for each of the special purposes set forth in this chapter. (b) The rate permitted under the section in this chapter authorizing the special purpose tax rate may include a rate to repay bonds issued or leases entered…

Sec. 4. In order to impose a tax under this chapter, an adopting body must adopt an ordinance finding and determining that revenues from the tax are needed for the purposes described in the section under which the tax is imposed. The adoption of an ordinance under the former tax …

Sec. 5. Revenue raised from a tax imposed under this chapter shall be treated as additional revenue and may not be considered by the department of local government finance in determining: (1) any taxing unit's maximum permissible property tax levy limit under IC 6-1.1-18.5; or (2…

Sec. 6. A governmental entity to which revenue raised from a tax under this chapter is distributed must segregate the amount raised from the tax in a separate account or fund and maintain sufficient records, as required by the state board of accounts, to demonstrate that the reve…

Sec. 7. (a) This section applies to Daviess County. (b) Daviess County possesses unique governmental and economic development challenges due to: (1) underemployment in relation to similarly situated counties and the loss of a major manufacturing business; (2) an increase in prope…

Sec. 7.5. (a) This section applies to Decatur County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and relate…

Sec. 8. (a) This section applies to Elkhart County. (b) The county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed the lesser of the following: (1) Twenty-five hundredths percent (0.25%). (2) The rate necessary to ca…

Sec. 8.5. (a) This section applies to Fountain County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: (1) Finance, construct, acquire, improve, renovate, and equip the county jail and relat…

Sec. 8.7. (a) This section applies to Fulton County. (b) Maintaining low property tax rates is essential to economic development, and the use of a tax under this section, as needed in the county, to carry out the purposes of this section, rather than the use of property taxes, pr…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 9. (a) This section applies only to Hancock County. (b) The county fiscal body may, by ordinance, allocate part of the tax rate imposed under IC 6-3.6-5, n…

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.11. Amended by P.L.205-2013, SEC.107.

Sec. 1. A person who is dissatisfied with an inheritance tax determination made by the department of state revenue with respect to a resident decedent's estate may obtain a hearing on the determination. To obtain the hearing, the person must file a petition for a hearing with the…

Sec. 2. A person who is dissatisfied with an appraisal made by the department of state revenue with respect to a resident decedent's estate may obtain a reappraisal of the property interest involved. To obtain the reappraisal, the person must file a petition for reappraisal with …

Sec. 3. When a reappraisal petition is filed under section 2 of this chapter, the probate court may appoint a competent person to reappraise the property interests transferred by the resident decedent under taxable transfers. An appraiser appointed by the court under this section…

Sec. 4. (a) After the appraiser, if any, appointed under section 3 of this chapter files an appraisal report, the probate court shall redetermine the inheritance tax due with respect to the property interests transferred by the resident decedent. In making the redetermination, th…

Sec. 5. (a) A person who is dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue with respect to property interests transferred by a non-resident decedent may appeal the department's decision to: (1) the probate court of the c…

Sec. 6. (a) The department of state revenue may accept a probate court's determination of the inheritance tax due as a result of a decedent's death as a provisional estimate of the inheritance tax imposed. (b) If the final determination of federal estate tax shows a change in the…

Sec. 6.5. An inheritance tax determination or an appraisal made by the department of state revenue may not be directly appealed to the tax court. A person dissatisfied with an inheritance tax determination or an appraisal made by the department of state revenue must have the inhe…

Sec. 7. A probate court's redetermination of inheritance tax under this chapter may be appealed to the tax court in accordance with the rules of appellate procedure. As added by P.L.59-1990, SEC.1.

Sec. 1. (a) For purposes of this section, "final tax liability" has the meaning set forth in IC 6-3-4-4.2(a)(1). (b) The penalty at the rate prescribed by IC 6-8.1-10-2.1(b) shall be assessed by the department on a taxpayer who fails to make payments as required in IC 6-5.5-6. Ho…

Sec. 2. A taxpayer who: (1) violates IC 6-5.5; or (2) fails to comply with the request of the department made under IC 6-5.5-6; commits a Class C infraction. As added by P.L.347-1989(ss), SEC.1.

Sec. 3. A taxpayer who: (1) makes false entries in the taxpayer's books; (2) keeps more than one (1) set of books; (3) fails to make a return required to be made under this chapter; or (4) makes a false return or false statement in a return; with intent to defraud the state or to…

Sec. 4. A person who knowingly: (1) fails to permit the examination of any book, paper, account, record, or other data by the department or its authorized agents; (2) fails to permit the inspection or appraisal of any property by the department or its authorized agents; or (3) re…

Sec. 5. The attorney general has concurrent jurisdiction with prosecuting attorneys in instituting and prosecuting actions under sections 2 through 4 of this chapter. As added by P.L.347-1989(ss), SEC.1.

Sec. 1. (a) This subsection does not apply to the disclosure of information concerning a conviction on a tax evasion charge. Unless in accordance with a judicial order or as otherwise provided in this chapter, the department, its employees, former employees, counsel, agents, or a…

Sec. 1.5. (a) The following definitions apply to this section: (1) "Direct owner" means a person, corporation, or other entity that owns an interest in a pass through entity without owning the interest through another entity. (2) "Owner" means: (A) a partner in a partnership, inc…

Sec. 2. (a) The department may compile statistical studies from information derived from state tax returns and may disclose the results of those studies. In addition, the department may disclose statistical information from the state tax returns to the governor, the general assem…

Sec. 3. A person who violates the provisions of this chapter commits a Class C misdemeanor. In addition, if the person is an officer or employee of the state, he shall be immediately dismissed from his office or employment. As added by Acts 1980, P.L.61, SEC.1.

Sec. 1. (a) Any state of the United States of America or any political subdivision thereof shall have the right to sue in the courts of Indiana to recover any tax which may be owing to it when the same right is accorded to the state of Indiana and its political subdivisions by su…

Sec. 2. This chapter shall be known as The Reciprocal Full Faith and Credit Taxation Act. Formerly: Acts 1951, c.180, s.2. As amended by P.L.2-1988, SEC.39.