Title 6, TITLE 6. TAXATION

Johnson County; Madison County; Marion County; additional rate for public transportation projects 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 IC 8-25-2, the fiscal b…

bonds or leases; balance transfer to county highway fund 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 m…

determination of need for the tax; ordinances under former tax recognized 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 wh…

revenue; may not reduce levy limit or approved rate 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 permissibl…

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…

additional revenue; balance transfer to county highway fund 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…

justice facilities; use of additional revenue; balance transfer to county highway fund 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 …

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…

and parking facilities; use of additional revenue; county jail revenue fund 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…

property tax relief rates; replacement credits 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, not to exceed a tax rate of fifteen hundredths percent (0.15%), to a prope…

As added by P.L.220-2011, SEC.153. Repealed by P.L.79-2017, SEC.31.

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…

redetermination 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 red…

determination; procedures 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) …

redetermination resulting from federal estate tax valuation 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 fin…

appraisal made by the department of state revenue 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 …

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) The penalty in the amount 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. However, no penalty shall be assessed for a quarterly payment if the payment equals or exceeds: (1) twent…

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.

false returns 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 t…

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.

eligible to receive tax information 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, for…

results; information as to individuals filing returns 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 th…

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.

Sec. 3. All laws in conflict with or in limitation of this chapter are superseded by this chapter. Formerly: Acts 1951, c.180, s.3. As amended by P.L.2-1988, SEC.40.

Sec. 1. This chapter applies to each county having a consolidated first class city. [Pre-Local Government Recodification Citation: 18-4-17-11 part.] As added by Acts 1980, P.L.8, SEC.60.

Sec. 2. (a) Each year a tax shall be levied on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any lodgings in any hotel, motel, inn, tourist camp, tourist cabin, or any other place in which lodgings are regularly furnishe…

Sec. 3. (a) The tax imposed by section 2 of this chapter shall be at the rate of: (1) before January 1, 2028, five percent (5%) on the gross income derived from lodging income only, plus an additional one percent (1%) if the fiscal body adopts an ordinance under subsection (b), p…

Sec. 4. The tax imposed by section 2 of this chapter does not apply to the renting or furnishing of lodgings to a person for a period of thirty (30) days or more. [Pre-Local Government Recodification Citation: 18-4-17-11 part.] As added by Acts 1980, P.L.8, SEC.60. Amended by P.L…

Sec. 1. The property owned or used by a public utility company shall be taxed in the manner prescribed in this chapter. Property used by a public utility company consists of property which the company uses under an agreement whereby the company exercises the beneficial rights of …

Sec. 10. (a) The fixed property of a pipe line company consists of real property which is not part of a pipe line or right-of-way of the company. (b) A pipe line company's property which is not described in subsection (a) is indefinite-situs distributable property. The department…

Sec. 11. (a) The fixed property of the railroad company consists of real property which is not required for the operation of the railroad. The remaining property of the railroad company is distributable property. (b) A railroad company's definite-situs distributable property cons…

Sec. 12. (a) The fixed property of a railcar company consists of real property. The remainder of the railcar company's property is indefinite-situs distributable property. (b) The department of local government finance shall assess a railcar company's indefinite-situs distributab…

As added by Acts 1981, P.L.66, SEC.3. Amended by Acts 1982, P.L.59, SEC.2; Acts 1982, P.L.43, SEC.2. Repealed by P.L.59-1985, SEC.37.

Sec. 13. (a) The fixed property of a sleeping car company consists of real property. (b) A sleeping car company's property which is not described in subsection (a) is indefinite-situs distributable property. The department of local government finance shall apportion and distribut…

Sec. 14. (a) The fixed property of a street railway company consists of real property which is not part of the company's tracks or rights-of-way. (b) A street railway company's property which is not described in subsection (a) is distributable property. This property includes, bu…

Sec. 15. (a) The fixed property of a telephone, telegraph, or cable company consists of real property which is not part of the company's rights-of-way or distribution system. (b) A telephone, telegraph, or cable company's property which is not described under subsection (a) is in…

Sec. 16. (a) The fixed property of a tunnel company consists of real property which is not part of a right-of-way of the company. The remainder of the tunnel company's property is distributable property. (b) A tunnel company's definite-situs distributable property consists of the…

Sec. 17. (a) The fixed property of a water distribution company consists of real property which is not part of the company's rights-of-way or distribution system. A well, settling basin, or reservoir (except an impounding reservoir) is not fixed property of a water distribution c…

Sec. 18. For a public utility company which is not within one (1) of the classes of companies whose property is described in sections 6 through 17 of this chapter, the fixed property of the company consists of real property. The remainder of the company's property is indefinite-s…

filing amended statements Sec. 19. (a) Each year a public utility company shall file a statement concerning the value and description of the property which is either owned or used by the company on the assessment date of that year. The company shall file this statement with the d…

report to interim study committee on energy, utilities, and telecommunications Effective 1-1-2024. Sec. 19.5. (a) This section applies to a public utility company that: (1) owns or operates one (1) or more wind power devices; and (2) is filing the public utility company's first a…

Sec. 2. As used in this chapter: (1) The term "bridge company" means a company which owns or operates a toll bridge or an approach or facility operated in connection with such a bridge. (2) The term "bus company" means a company (other than a street railway company) which is prin…

Sec. 20. (a) If a public utility company does not file a statement with the department of local government finance on or before the date prescribed under section 19 of this chapter, the company shall pay a penalty of one hundred dollars ($100) per day for each day that the statem…

government finance Sec. 21. The department of local government finance may ask a public utility company to provide the department with copies of any reports which the company has filed with a state or federal agency if: (1) the reports are related to the valuation, assessment, or…