Title 6, TITLE 6. TAXATION

subsequent filing of statements by the public utility Sec. 22. (a) The department of local government finance shall assess the property of a public utility company based upon the information available to the department if the company: (1) does not file a statement which is requir…

[Pre-1975 Property Tax Recodification Citation: 6-1-44-15 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.78-1987, SEC.2; P.L.3-1989, SEC.31; P.L.6-1997, SEC.30; P.L.90-2002, SEC.74; P.L.146-2008, SEC.97. Repealed by P.L.182-2009(ss), SEC.460.

assessed values Sec. 24. (a) Each year, a township assessor, or the county assessor if there is no township assessor for the township, shall assess the fixed property that as of the assessment date of that year is: (1) owned or used by a public utility company; and (2) located in…

Sec. 24.5. The department of local government finance shall annually determine and release a solar land base rate for the north region, the central region, and the south region of the state as follows: (1) For each region, the department shall determine the median true tax value …

Sec. 25. (a) Each year the department of local government finance shall assess the distributable property which as of the assessment date of that year is owned or used by a public utility company. The department of local government finance shall determine the assessed value of di…

Sec. 25.5. (a) A township assessor or county assessor (whichever is applicable) shall notify the department of local government finance of all new fixed property that the township assessor, or the county assessor if there is no township assessor for the township, will begin asses…

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 26. (a) On or before June 1st of each year, the department of local government finance shall determine the just value of the property of each public utilit…

by county assessor; exemption for certain broadband assets Sec. 27. (a) On or before July 1 of each year, the department of local government finance shall certify to the county assessor and the county auditor of each county the distributable property assessed values which the dep…

Sec. 28. (a) Each year the department of local government finance shall notify each public utility company of: (1) the department's tentative assessment of the company's distributable property; and (2) the value of the company's distributable property used by the department to de…

Sec. 29. (a) If a public utility company files its objections to a tentative assessment within the time allowed under section 28(c) of this chapter, the department of local government finance may hold a preliminary conference on the tentative assessment at a time and place fixed …

Sec. 3. (a) Except as provided in subsection (c), the following companies are subject to taxation under this chapter: (1) Each company which is engaged in the business of transporting persons or property. (2) Each company which is engaged in the business of selling or distributin…

Sec. 30. (a) A public utility company may initiate an appeal of the final assessment of the company's distributable property by filing a petition with the Indiana board not later than forty-five (45) days after: (1) the public utility company receives notice of the tentative asse…

Sec. 31. When a public utility company petitions for judicial review under section 30 of this chapter, the tax court shall: (1) try the case without a jury; (2) give preference to the case to ensure a prompt trial; (3) review the Indiana board's final determination; (4) presume t…

Sec. 32. When a public utility company initiates an appeal under section 30 of this chapter, the tax court may set aside the Indiana board's final determination and direct the Indiana board to refer the matter to the department of local government finance with instructions to mak…

property Sec. 33. A public utility company may appeal a township or county assessor's assessment of fixed property in the same manner that it may appeal a township or county assessor's assessment of tangible property under IC 6-1.1-15. [Pre-1975 Property Tax Recodification Citati…

Sec. 34. Except for: (1) a railcar company's indefinite-situs distributable property; and (2) the distributable property of a railroad company that provides service within a commuter transportation district established under IC 8-5-15 and utilizes electricity to power substantial…

As added by Acts 1982, P.L.43, SEC.5. Repealed by P.L.59-1985, SEC.37.

chapter by commuter transportation district Sec. 35.2. Notwithstanding section 35(c) of this chapter, as amended by P.L.253-1999, amounts that were: (1) collected under section 35 of this chapter after June 30, 1999, and before January 1, 2001, and were derived from indefinite-si…

reassessment of distributable property Sec. 36. (a) A public utility company shall pay any taxes which are based upon the department of local government finance's assessment of distributable property regardless of whether or not an appeal of the assessment is pending. However, th…

Sec. 37. (a) If: (1) the department of local government finance's reassessment of distributable property is less than the department's original assessment; or (2) the Indiana board's reassessment of distributable property is less than the department's original assessment; the aud…

Sec. 38. (a) Taxes which are based upon an assessment which is made under this chapter are a lien upon the property assessed. This lien accrues on the assessment date of the year of assessment. In addition, the taxes are a personal debt of the public utility company in whose name…

Sec. 39. The annual assessments of a public utility company's property are presumed to include all the company's property which is subject to taxation under this chapter. However, this presumption does not preclude the subsequent assessment of a specific item of tangible property…

determinations Sec. 4. (a) If a public utility company operates a system partially within and partially without this state, the company's property which is subject to taxation under this chapter is: (1) that property which has a definite situs in this state; and (2) that property…

Sec. 40. When the department of local government finance assesses distributable property which was omitted from the assessment for a particular year, the department shall, as nearly as possible, assess the omitted distributable property in the same manner that the department asse…

Sec. 41. The department of local government finance shall keep itself informed about the methods which other states use to value public utility companies. [Pre-1975 Property Tax Recodification Citation: 6-1-44-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002…

Sec. 42. (a) The department of local government finance shall promulgate rules and regulations to provide equal treatment for the public utility companies within each classification. These rules and regulations may not: (1) prohibit the assessment and taxation of a company's prop…

Sec. 43. This chapter is designed to provide special rules for the assessment and taxation of public utility company property. If a provision of this chapter conflicts with any provision of another chapter of this article, the provision of this chapter controls with respect to th…

amendment of certain rules by department of local government finance Sec. 44. (a) Except to the extent that it conflicts with a statute and subject to subsection (f), 50 IAC 5.1 (as in effect January 1, 2001), which was formerly incorporated by reference into this section, is rei…

indefinite-situs distributable property Sec. 5. The property owned or used by the various public utility companies is classified under sections 6 through 18 of this chapter as fixed property, definite-situs distributable property, or indefinite-situs distributable property. When …

Sec. 6. (a) The fixed property of a bridge company consists of real property which is not part of a bridge head or right-of-way of the company. The remainder of the bridge company's property is distributable property. (b) A bridge company's definite-situs distributable property c…

Sec. 7. (a) The fixed property of a bus company consists of real property. (b) A bus company's property which is not described in subsection (a) is indefinite-situs distributable property. This property includes, but is not limited to, buses and other mobile equipment. The depart…

Sec. 8. (a) The fixed property of an express company consists of real property. The remainder of the express company's property is indefinite-situs distributable property. (b) The department of local government finance shall apportion and distribute the assessed valuation of an e…

Sec. 9. (a) The fixed property of a light, heat, or power company consists of real property which is not part of the company's right-of-ways, transmission system, or distribution system. (b) A light, heat, or power company's property which is not described as fixed property in su…

chapter Sec. 0.3. It is the intent of the general assembly that the addition of sections 8.5 and 11 of this chapter by P.L.70-1993 be construed liberally in favor of persons, corporations, partnerships, or other entities contracting with commercial printers. As added by P.L.220-2…

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…

As added by P.L.45-1992, SEC.1. Amended by P.L.254-2003, SEC.5; P.L.81-2004, SEC.8; P.L.2-2007, SEC.120. Repealed by P.L.211-2007, SEC.49.

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…

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.158-1986, SEC.8.

As added by Acts 1980, P.L.52, SEC.1. Repealed by P.L.194-2023, SEC.4.

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.

card, or electronic fund transfer; notice; reinstatement Sec. 7. (a) The department may, for good cause, revoke a certificate issued under section 1 or 4 of this chapter. However, the department must give the certificate holder at least five (5) days notice before it revokes the …

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…

entire taxable year 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…

determination 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 individual maintains only one (1) home in Indiana; (2) if subdivision (1) does not apply, is registered to vote…