Title 6, TAXATION

Sec. 1. (a) A retail merchant may not make a retail transaction in Indiana, unless the retail merchant has applied for a registered retail merchant's certificate. (b) A retail merchant may obtain a registered retail merchant's certificate by filing an application with the departm…

Sec. 11. Notwithstanding any other provision of this article, the following shall not cause a person that has contracted with a commercial printer for printing to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax imposed by this…

Sec. 12. (a) Notwithstanding any other provision of this article, the following do not cause a person that has contracted with a call center operator for a telephone service to have a duty to register as a retail merchant or to collect or remit the state gross retail or use tax i…

Sec. 4. (a) An organization, exempt from the state gross retail tax under IC 6-2.5-5-21, IC 6-2.5-5-25, or IC 6-2.5-5-26, may register with the department as a purchaser of property in exempt transactions. An exempt organization wishing to register must file an application listin…

Sec. 5. A certificate issued under section 4 of this chapter is valid so long as the business or exempt organization is in existence. As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1982, P.L.50, SEC.2; P.L.111-2006, SEC.2; P.L.194-2023, SEC.5.

Sec. 6. The department may not issue a certificate under this chapter, if that issuance is prohibited under IC 6-8.1-3-16. As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.332-1989(ss), SEC.15.

Sec. 7. (a) The department may, for good cause, revoke a certificate issued under this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the certificate under this subsection. Good cause for revocation may include th…

Sec. 8. (a) A person, authorized under subsection (b), who makes a purchase in a transaction which is exempt from the state gross retail and use taxes, may issue an exemption certificate to the seller instead of paying the tax. Except as provided in subsection (c), the person sha…

Sec. 8.5. A commercial printer is not required to collect or remit the state gross retail or use tax from a customer that has no duty to register as a retail merchant under this article, if the customer furnishes the commercial printer with a statement declaring that the tangible…

Sec. 9. (a) A retail merchant, manufacturer, or wholesaler who is registered under this chapter may apply for a direct payment permit. The department may issue the permit subject to such conditions as it deems reasonable. A permit issued under this subsection does not expire and …

Sec. 1. If for any taxable year a local taxpayer is subject to different tax rates for the tax imposed by a particular county, the taxpayer's tax rate for that county and that taxable year is the rate determined in the last STEP of the following STEPS: STEP ONE: For each tax rate…

Sec. 2. If the tax is not in effect during a local taxpayer's entire taxable year, the amount of tax that the local taxpayer owes for that taxable year equals the product of: (1) the amount of tax the local taxpayer would owe if the tax had been imposed during the local taxpayer'…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 3. (a) For purposes of this article, an individual shall be treated as a resident of the county in which the individual: (1) maintains a home, if the indiv…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 4. (a) Using procedures provided under this chapter, the adopting body of any adopting county may pass an ordinance to enter into reciprocity agreements wi…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 5. (a) Except as otherwise provided in subsection (b) and the other provisions of this article, all provisions of the adjusted gross income tax law (IC 6-3…

Sec. 6. (a) Except as provided in subsection (b), if for a particular taxable year a local taxpayer is liable for an income tax imposed by a county, city, town, or other local governmental entity located outside Indiana, that local taxpayer is entitled to a credit against the tax…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 7. In the case of a local taxpayer who is a resident of Perry County, the term "adjusted gross income" does not include adjusted gross income that is: (1) …

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.12. Amended by P.L.205-2013, SEC.108.

Sec. 1. The inheritance tax imposed as a result of a decedent's death is a lien on the property transferred by the decedent. Except as otherwise provided in IC 6-4.1-6-6(b), the inheritance tax accrues and the lien attaches at the time of the decedent's death. The lien terminates…

Sec. 2. (a) The personal representative of a decedent's estate or the trustee of property transferred by the decedent may not transfer or deliver property to a transferee unless the inheritance tax imposed with respect to the transfer has been paid. (b) If money is transferred by…

Sec. 3. In order to pay the inheritance tax imposed as a result of a decedent's death, the personal representative of the decedent's estate or the trustee of property transferred by the decedent may sell property transferred by the decedent. The personal representative or trustee…

Sec. 4. (a) A person who has possession of or control over personal property held jointly by a resident decedent and another person may not transfer the property to the surviving joint tenant, unless: (1) the surviving joint tenant is the decedent's surviving spouse; or (2) the p…

Sec. 4.6. A person who has possession of or control over money held in a checking account in which a resident decedent had a legal interest shall notify the department when money is transferred from the account to a person, other than the resident decedent's surviving spouse. As …

Sec. 5. (a) Within ten (10) days after life insurance proceeds are paid to a resident decedent's estate, the life insurance company shall give notice of the payment to the department of state revenue. (b) Not later than ten (10) days after damages payable under a cause of action …

Sec. 7. If a person violates a provision of section 4 or 5 of this chapter, he is liable for the taxes imposed under this article as a result of the resident decedent's death and is subject to an additional penalty not to exceed one thousand dollars ($1,000). The department of st…

Sec. 1. (a) The financial institutions tax fund is established for the purpose of making distributions to counties and for providing revenue for state appropriations. The fund shall be administered by the treasurer of state. (b) The treasurer of state shall invest the money in th…

Sec. 2. (a) On or before December 1 and June 1 of each year the state comptroller shall calculate and transfer from the financial institutions tax fund to each county auditor for distribution to the taxing units (as defined in IC 6-1.1-1-21) in the county, an amount equal to fift…

Sec. 3. (a) Before April 15 and October 15 of each year, the state comptroller shall determine the amount of the next semiannual distribution under section 2 of this chapter for counties. The amounts determined by the state comptroller shall be based on the best information avail…

Sec. 4. There is appropriated from the financial institutions tax fund an amount necessary to make the distributions required by this chapter. As added by P.L.347-1989(ss), SEC.1.

Sec. 1. (a) A person may make a tax payment: (1) in cash; (2) by bank draft; (3) by check; (4) by cashier's check; (5) by money order; (6) by credit card, debit card, charge card, or similar method; or (7) if approved by the department, by an electronic fund transfer (as defined …

Sec. 1.5. (a) For a taxable period beginning after December 31, 2020, whenever a taxpayer makes a partial payment on the taxpayer's tax liability, the department shall apply the partial payment in the following order: (1) To the tax liability of the taxpayer. (2) To any penalty o…

Sec. 1.7. The department may require a person who is paying the person's outstanding gross retail tax or withholding tax liability using periodic payments to make the periodic payment by electronic funds transfer through an automatic withdrawal from the person's account at a fina…

Sec. 10. (a) As used in this section, "bank charges" includes: (1) a financial institution's customary charge for complying with an instruction in a levy; and (2) reasonable charges for overdrafts that are a direct consequence of the erroneous levy; that are paid by the taxpayer …

Sec. 11. A claimant for reimbursement under section 10 of this chapter must file a claim: (1) with the department; (2) on a form prescribed by the department; and (3) not later than ninety (90) days after the date of the levy. As added by P.L.332-1989(ss), SEC.33.

Sec. 12. (a) The department shall approve a claim filed under section 11 of this chapter if the department determines that: (1) the erroneous levy was caused by an error by the department; (2) before the levy was issued: (A) the taxpayer responded to communications by the departm…

Sec. 13. The department shall respond to a claim filed under section 11 of this chapter no later than thirty (30) days after the claim was filed. If the department denies the claim, the department shall notify the taxpayer in writing of the reasons for the denial of the claim. As…

Sec. 14. The commissioner may determine that an outstanding liability for taxes, interest, penalties, collection fees, sheriff's costs, clerk's costs, or fees established under section 4(b) of this chapter is uncollectible. However, any lien created by the operation of section 2(…

Sec. 15. (a) As used in this section, "apparent owner" has the meaning set forth in IC 32-34-1.5-3(1). (b) As used in this section, "unclaimed property" means property presumed abandoned under IC 32-34-1.5. (c) If an apparent owner of unclaimed property is subject to a tax warran…

Sec. 16. (a) This section applies without an injunction from the tax court to any assessment that is made or pending after April 30, 2011. (b) Except as provided in IC 6-8.1-5-3, no demand notice, warrant, levy, or proceeding in court for the collection of a protested listed tax …

Sec. 17. (a) This section applies when the department issues a tax warrant to a taxpayer who has not filed a tax return with respect to the reporting period for which the taxpayer's unpaid tax liability has accrued. (b) A taxpayer described in subsection (a) is not entitled to a …

Sec. 18. (a) Except as provided in the limited relief provided for marketplace facilitators in IC 6-2.5-9-3.5 (before its expiration), a responsible person that holds taxes in trust for the state is personally liable for the payment of those taxes, plus any penalties and interest…

Sec. 2. (a) Except as provided in IC 6-8.1-5-3 and sections 16 and 17 of this chapter, the department must issue a demand notice for the payment of a tax and any interest or penalties accrued on the tax, if a person files a tax return without including full payment of the tax or …

Sec. 2.1. (a) A warrant filed by the department under section 2 of this chapter must be filed using the department's designated direct electronic interface. (b) For purposes of section 3 of this chapter, the jurisdiction of the sheriff of the county in which a warrant is filed is…

Sec. 3. (a) The county sheriff of a county shall attempt to levy on and collect a judgment arising from a tax warrant in that county for a period of one hundred twenty (120) days from the date the judgment lien is entered, unless the sheriff is relieved of that duty at an earlier…

Sec. 4. (a) When the department collects a judgment arising from a tax warrant, it may proceed in the same manner that any debt due the state is collected, except as provided in this chapter. The department may employ special counsel or contract with a collection agency for the c…

Sec. 5. At any time after a judgment arising from a tax warrant has been recorded, the department may obtain a court order restraining the person owing the tax from conducting business in Indiana. The restraining order is valid as long as the judgment remains in effect, but the d…