Title 6, TITLE 6. TAXATION

Sec. 6. A tax is imposed upon each mobile home which is located within this state on the assessment date of a year. The rate of this tax for the year is the total rate used by the appropriate taxing district for tangible property taxes which are due that same year. The appropriat…

Sec. 7. (a) The owner of a mobile home on the assessment date of a year is liable for the taxes imposed upon the mobile home for that year. Except as provided in subsection (b), the owner shall pay the taxes in two (2) equal, semi-annual installments. These semi-annual installmen…

Sec. 8. When a person pays the taxes imposed upon a mobile home, the county treasurer shall give the person a receipt for the payment. The county treasurer shall prepare the receipt on the form prescribed by the state board of accounts. [Pre-1975 Property Tax Recodification Citat…

Sec. 9. If a semi-annual installment of taxes imposed for a year upon a mobile home is not paid on or before the due date prescribed under section 7 of this chapter, the same penalties apply that are imposed under IC 6-1.1-37-10 for the late payment of property taxes. In addition…

Sec. 1. (a) The definitions in this section apply throughout this chapter. (b) "Kerosene" has the same meaning as the definition contained in IC 16-44-2-2. (c) "Special fuel" has the same meaning as the definition contained in IC 6-6-2.5-22. (d) "Unit" means the unit of measure, …

As added by P.L.94-1987, SEC.7. Amended by P.L.182-2009(ss), SEC.181. Repealed by P.L.227-2013, SEC.12.

As added by P.L.94-1987, SEC.8. Repealed by P.L.227-2013, SEC.13. IC 6-2.5-7-12 Repealed As added by P.L.94-1987, SEC.9. Amended by P.L.98-2012, SEC.3; P.L.293-2013(ts), SEC.9. Repealed by P.L.227-2013, SEC.14; P.L.109-2015, SEC.25.

As added by P.L.94-1987, SEC.10. Repealed by P.L.227-2013, SEC.15.

As added by P.L.94-1987, SEC.11. Amended by P.L.176-2006, SEC.2; P.L.182-2009(ss), SEC.182. Repealed by P.L.227-2013, SEC.16.

As added by P.L.94-1987, SEC.12. Repealed by P.L.227-2013, SEC.17.

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.2; P.L.227-2013, SEC.5. Repealed by P.L.218-2017, SEC.4.

As added by P.L.81-1983, SEC.3. Amended by P.L.277-2013, SEC.5. Repealed by P.L.218-2017, SEC.5.

sales; kerosene Sec. 3. With respect to the sale of kerosene which is dispensed from a metered pump, unless the purchaser provides an exemption certificate in accordance with IC 6-2.5-8-8, a retail merchant shall collect, for each unit of kerosene sold, state gross retail tax in …

As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983, SEC.5; P.L.227-2013, SEC.7. Repealed by P.L.218-2017, SEC.7.

As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1980, P.L.10, SEC.2; P.L.2-1982(ss), SEC.6; P.L.81-1983, SEC.6; P.L.80-1983, SEC.3; P.L.11-1984, SEC.3; P.L.94-1987, SEC.2; P.L.277-1993(ss), SEC.42; P.L.192-2002(ss), SEC.64; P.L.122-2006, SEC.3; P.L.182-2007, SEC.1; P.L.146-…

As added by P.L.207-2007, SEC.2. Amended by P.L.2-2008, SEC.24. Repealed by P.L.148-2009, SEC.11.

As added by P.L.94-1987, SEC.3. Repealed by P.L.98-2012, SEC.2.

As added by P.L.293-2013(ts), SEC.8. Amended by P.L.109-2015, SEC.24. Repealed by P.L.218-2017, SEC.9.

As added by P.L.94-1987, SEC.4. Repealed by P.L.227-2013, SEC.9.

As added by P.L.94-1987, SEC.5. Amended by P.L.71-1993, SEC.11. Repealed by P.L.227-2013, SEC.10.

As added by P.L.94-1987, SEC.6. Repealed by P.L.227-2013, SEC.11.

Sec. 1. As used in this chapter: "Enterprise zone" means an enterprise zone created under IC 5-28-15. "Pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company;…

Sec. 2. (a) A taxpayer is entitled to a credit against the taxpayer's state tax liability for a taxable year if the taxpayer: (1) receives interest on a qualified loan in that taxable year; (2) provides the assistance to urban enterprise associations required from zone businesses…

Sec. 3. (a) If the amount determined under section 2(b) of this chapter for a particular taxpayer and a particular taxable year exceeds the taxpayer's state tax liability for that taxable year, then the taxpayer may carry the excess over to the immediately succeeding taxable year…

Sec. 4. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) First, against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Second, …

Sec. 5. To receive the credit provided by this chapter, a taxpayer must claim the credit on his annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department all information that the department determines is necessary f…

Sec. 6. (a) If the department determines that the proceeds from a loan are used for a purpose other than the purpose stated at the time a credit was claimed under this chapter for interest on that loan, and if that stated purpose caused the department to designate the loan as a q…

Sec. 7. The department shall annually compile and report to the Indiana economic development corporation the following information: (1) The number of tax credits claimed under this chapter for returns processed during the preceding state fiscal year. (2) The total amount of the c…

Sec. 8. (a) Notwithstanding any other law, a taxpayer is not entitled to receive a credit under this chapter for interest received on a qualified loan made after December 31, 2017. However, this section may not be construed to prevent a taxpayer from carrying an unused tax credit…

maintenance of a jail or juvenile detention center Sec. 10. (a) This section applies only to Howard 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 …

center Sec. 11. (a) This section applies only to Jackson County. (b) For calendar years ending before January 1, 2024, the county fiscal body may impose a tax on the adjusted gross income of local taxpayers at a tax rate that does not exceed one-tenth percent (0.1%). (c) Revenue …

uses; balance transfer to county highway fund Sec. 12. (a) This section applies only to Jasper County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to: (1) finance, construct, acquire, improve, renovate, or e…

buildings and parking facilities; use of additional revenue; county jail revenue fund Sec. 12.5. (a) This section applies to Jennings County. (b) The county council may, by ordinance, determine that additional local income tax revenue is needed in the county to do the following: …

Sec. 13. (a) This section applies only to Knox 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…

uses; balance transfer to the county jail fund Sec. 14. (a) This section applies only to Marshall 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 hu…

Sec. 15. (a) This section applies only to Miami County. (b) Miami County possesses unique economic development challenges due to: (1) underemployment in relation to similarly situated counties; and (2) the presence of a United States government military base or other military ins…

maintenance of a juvenile detention center or facilities providing juvenile services 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 cou…

buildings; uses; balance transfer to the county jail operations fund 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 a…

center 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 …

public safety improvements, and other county facilities; renovation of former county hospital; volunteer fire department Sec. 19. (a) This section applies only to Randolph County. (b) Randolph County possesses: (1) unique fiscal challenges to finance the operations of county gove…

construction, operation, and maintenance; pledge for bonds; balance transfer to county rainy day fund 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…

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…

pledge for bonds; county facilities revenue fund; balance transfer to county rainy day fund 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) fina…

jail, and other criminal justice facilities; uses; balance transfer to county rainy day fund 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 presenc…

transfer to county highway fund 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 authority; uses 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 …

court order; uses; balance transfer to the county general fund 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;…

federal court order and required to comply with the Americans with Disabilities Act; uses 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 …