Title 6, TITLE 6. TAXATION

governmental entities 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 with the taxing authority of any city, town, municipality, county, or other similar local government…

withholding report 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) concerning: (1) definitions; (2) declarations of estimated tax; (3) filing of returns; (4) deductio…

Indiana 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…

county located in another state 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) earned in a county that is: (A) located in another state; and (B) adjacent to the county…

As added by P.L.243-2015, SEC.10. Repealed by P.L.197-2016, SEC.65.

As added by P.L.220-2011, SEC.154. Repealed by P.L.79-2017, SEC.35.

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.

inheritance tax 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…

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…

As added by Acts 1980, P.L.57, SEC.21. Amended by Acts 1981, P.L.91, SEC.2. Repealed by Acts 1982, P.L.57, SEC.1. IC 6-4.1-8-4.6 Checking account; notice of transfer of funds to person other than surviving spouse Sec. 4.6. A person who has possession of or control over money held…

maintained by a personal representative 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 …

As added by Acts 1976, P.L.18, SEC.1. Repealed by P.L.6-1999, SEC.2.

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…

As added by Acts 1976, P.L.18, SEC.1. Amended by Acts 1978, P.L.2, SEC.624. Repealed by P.L.6-1999, SEC.2.

reversion of funds 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 inv…

Sec. 2. (a) On or before December 1 and June 1 of each year the auditor of state shall 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 fifty percent (50%)…

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

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. 1.7. 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…

reimbursement 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…

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. IC 6-8.1-8-12 C…

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…

warrants, levies, proceedings, or liens 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 t…

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 …

becomes judgment creating lien; release of judgment; sheriff; voiding of lien if department does not file action to foreclose 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 …

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…

special counsel 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 …

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…

Sec. 6. (a) If a person does not pay a tax payment within sixty (60) days of the date that the particular payment is due, the department may have a receiver appointed by the circuit or superior court of the county in which the taxpayer resides or is domiciled. Upon motion by the …

Sec. 7. The remedies for tax collection provided to the department under this chapter are cumulative and the selection or use of one (1) of the remedies does not preclude the subsequent or corresponding use of one (1) or more of the other remedies. As added by Acts 1980, P.L.61, …

Sec. 8. After a tax warrant becomes a judgment under section 2 of this chapter, a tax warrant is returned uncollected to the department under section 3 of this chapter, or the taxpayer does not pay the amount demanded under section 2(b) of this chapter and the taxpayer has taken …

Sec. 8.5. (a) For purposes of this chapter, a judgment arising from a tax warrant is enforceable in the same manner as any judgment issued by a court of general jurisdiction. (b) The department may initiate proceedings supplementary to execution in any court of general jurisdicti…

Sec. 8.7. (a) The department shall operate a data match system with each financial institution doing business in Indiana. (b) Each financial institution doing business in Indiana shall provide information to the department on all individuals: (1) who hold one (1) or more accounts…

Sec. 9. (a) This section does not apply to a jeopardy tax warrant issued under IC 6-8.1-5-3. (b) The department shall release a levy on property or request the sheriff to surrender a tax warrant to the department if: (1) the expense of the sale process exceeds the liability for w…

Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.19-1986, SEC.18.

returns Sec. 10. (a) Except as otherwise provided in this section, the auto rental excise tax shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. (b) Each retail merchant filing a return for the …

of funds to county treasurers; distribution among taxing units of counties; warrants Sec. 11. (a) All revenues collected from the auto rental excise tax shall be deposited in a special account of the state general fund called the auto rental excise tax account. (b) On or before M…

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5. As added by P.L.19-1986, SEC.18.

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.47; P.L.214-2007, SEC.2.

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.19-1986, SEC.18.

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.19-1986, SEC.18.

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.19-1986, SEC.18. Amended by P.L.2-1991, SEC.48.

Sec. 7. (a) An excise tax, known as the auto rental excise tax, is imposed upon the rental of passenger motor vehicles and trucks in Indiana for periods of less than thirty (30) days. (b) The auto rental excise tax imposed upon the rental of a passenger motor vehicle or truck equ…

Sec. 8. (a) The rental of a truck is exempt from the auto rental excise tax if the declared gross weight of the truck being rented exceeds eleven thousand (11,000) pounds. (b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 25-15 is exempt…

Sec. 9. The person who rents a passenger motor vehicle or truck is liable for the auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an agent for …

Sec. 1. This chapter applies to a county having a population of more than three hundred fifty thousand (350,000) and less than four hundred thousand (400,000). [Pre-Local Government Recodification Citation: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by Acts 1…