Title 6, TITLE 6. TAXATION

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…

be distributed 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 m…

interests 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 int…

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…

transfer 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 taxabl…

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…

penalty 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 al…

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.

Sec. 9. A taxpayer subject to taxation under this article shall keep and preserve records of the taxpayer's adjusted gross income and other books or accounts necessary to determine the amount of tax for which the taxpayer is liable under this article. Those records, books, and ac…

and interest Sec. 1. (a) This subsection does not apply to a person's Indiana adjusted gross income tax return or a person's financial institutions tax return. If a person responsible for filing a tax return is unable to file the return by the appropriate due date, the person may…

As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.137-2022, SEC.86.

Sec. 3. (a) A document, including a form, a return, a payment, or a writing of any type, which must be filed with the department by a prescribed date, is considered filed: (1) in cases where it is mailed through the United States mail, on the date displayed on the post office can…

Sec. 4. All returns and forms that a person is required to file under the provisions of law relating to any of the listed taxes must be certified true under penalties of perjury. As added by Acts 1980, P.L.61, SEC.1.

Sec. 4.5. A taxpayer that is required under IC 6-3-4-1 to file a return shall round to the nearest whole dollar an amount or item reported on the return. The following apply if an amount or item is rounded: (1) An amount or item of at least fifty cents ($0.50) must be rounded up …

outside Indiana Sec. 5. The department shall request from each taxpayer the amount of the taxpayer's gross income (as defined in Section 61 of the Internal Revenue Code) derived from sources within or outside Indiana using the provisions applicable to determining the source of ad…

As added by P.L.347-1989(ss), SEC.19. Amended by P.L.21-1990, SEC.38. Repealed by P.L.18-1994, SEC.47.

Sec. 7. (a) Notwithstanding any other provisions of this title, the commissioner may permit the filing of any return or document by electronic data submission. (b) This subsection applies to a taxpayer required to report and remit state gross retail taxes or amounts withheld unde…

Sec. 8. (a) The department in cooperation with the department of local government finance and the budget agency shall provide information annually that: (1) identifies the total number of individual taxpayers that live within a particular incorporated city or town; (2) identifies…

Formerly: Acts 1963(ss), c.32, s.701; Acts 1965, c.233, s.28; Acts 1969, c.326, s.12; Acts 1971, P.L.64, SEC.7. As amended by Acts 1977(ss), P.L.4, SEC.17; Acts 1981, P.L.77, SEC.14; P.L.67-1986, SEC.2. Repealed by P.L.192-2002(ss), SEC.191.

Formerly: Acts 1963(ss), c.32, s.702. Repealed by Acts 1980, P.L.61, SEC.15.

As added by P.L.390-1987(ss), SEC.38. Repealed by P.L.192-2002(ss), SEC.191.

Sec. 3. (a) All revenues derived from collection of the adjusted gross income tax imposed on corporations shall be deposited in the state general fund. (b) All revenues derived from collection of the adjusted gross income tax imposed on persons shall be deposited in the state gen…

Formerly: Acts 1963(ss), c.32, s.705; Acts 1967, c.345, s.1. Repealed by Acts 1980, P.L.54, SEC.9.

exemption; notification of tax treatment Sec. 5. (a) As used in this section, "independent contractor" refers to a person described in IC 22-3-6-1(b)(7) or IC 22-3-7-9(b)(5). (b) As used in this section, "person" means an individual, a proprietorship, a partnership, a joint ventu…

Sec. 1. This chapter applies to Tippecanoe County. As added by Acts 1978, P.L.50, SEC.1. Amended by Acts 1982, P.L.1, SEC.14; P.L.12-1992, SEC.39; P.L.170-2002, SEC.36; P.L.119-2012, SEC.60; P.L.104-2022, SEC.34.

Sec. 2. (a) There is created a ten (10) member convention and visitor commission (referred to as the "commission" in this chapter) whose purpose is to promote the development and growth of the convention and visitor industry in the county. (b) The county council shall, by majorit…

Sec. 3. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions which the commission deems necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements, including contracts …

Sec. 4. All expenses of the commission shall be paid from the fund established in section 7 of this chapter. The commission shall annually prepare a budget and submit it to the county council for its review and approval. No expenditure under this chapter may be made unless it is …

Sec. 5. Any entity that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1978, P.L.50, SEC.1. Amended by P.L.74-1986, SEC.3.

Sec. 6. (a) The county council may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any commercial hotel, motel, inn, university memorial union, university res…

bonding Sec. 7. (a) The county treasurer shall establish an innkeeper's tax fund. The treasurer shall deposit in that fund all money received under section 6 of this chapter that is attributable to an innkeeper's tax rate that is not more than five percent (5%). (b) Money in the …

Sec. 8. (a) Any member of the commission who approves the transfer of funds to any person or corporation not qualified under this chapter for that transfer or who approves a transfer for a purpose not permitted under this chapter commits a Level 6 felony. (b) Any person or office…

Sec. 9. (a) If the county fiscal body adopts an ordinance to increase the county's innkeeper's tax rate to a rate that exceeds five percent (5%), the county treasurer shall establish a supplemental innkeeper's tax fund. The treasurer shall deposit in the fund all money received u…

Sec. 1. (a) Mobile homes which are located within this state on the assessment date of a year shall be assessed and taxed for that year in the manner provided in this chapter. If a provision of this chapter conflicts with another provision of this article, the provision of this c…

Sec. 10. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5, IC 9-22-1.7, or IC 6-1.1-23.5 for the transfer resulting from the auction. (b) As used in this section, "official seal" has the meaning set forth in IC 33-42-0.5-21. (…

Sec. 10.4. (a) This section does not apply to a mobile home that is offered for sale at auction under IC 9-22-1.5 or IC 9-22-1.7 for the transfer resulting from the auction. (b) The owner of a mobile home who sells the mobile home to another person shall provide the purchaser wit…

Sec. 11. (a) A person who is engaged to move a mobile home may not provide that service unless the owner presents the mover with a permit to move the mobile home and the permit is dated not more than ninety (90) days before the date of the proposed move. The mover shall visibly d…

Sec. 12. A person who violates section 11(a) of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-10 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.601.

Sec. 13. A person who violates section 3 of this chapter commits a Class C infraction. [Pre-1975 Property Tax Recodification Citation: 6-1-40-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.602.

Sec. 14. A person who violates section 10.4 of this chapter commits a Class C infraction. As added by Acts 1977, P.L.65, SEC.2. Amended by Acts 1978, P.L.2, SEC.603.

homes and manufactured homes; destruction of mobile home or manufactured home by owner required Sec. 15. (a) This section applies to a mobile home or manufactured home: (1) that has deteriorated to a degree that it can no longer provide suitable protection from the elements as to…

information for mobile homes Sec. 16. The department of local government finance shall develop a system for recording the property tax information for a mobile home assessed under this chapter using an identification number that is unique to the vehicle identification number of t…

Sec. 2. The department of local government finance may adopt rules in order to provide a method for assessing mobile homes. These rules must be consistent with this article, including the factors required under IC 6-1.1-31-7. [Pre-1975 Property Tax Recodification Citation: 6-1-40…

Sec. 3. (a) A person who places a mobile home or allows a mobile home to be placed on any land which the person owns, possesses, or controls shall report that fact to the assessor of the township in which the land is located, or the county assessor if there is no township assesso…

Sec. 4. (a) Except as provided in subsection (b) of this section, a mobile home which is located within this state on the assessment date of a year shall be assessed at the place where it is located. (b) A mobile home which is located within this state on the assessment date of a…

Sec. 5. A mobile home which is subject to taxation under this chapter shall be assessed by the assessor of the township within which the place of assessment is located, or the county assessor if there is no township assessor for the township. Each township assessor and the county…