341 chapters · 3,670 sections in this title.
Ind. Code § 8-15.5-7-9 Deadline for invoice of user fee
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Sec. 9. An operator must invoice a user for a user fee not later than one (1) year after the date the user incurs the toll. As added by P.L.227-2025, SEC.4. Amended by P.L.23-2026, SEC.56.
Ind. Code § 8-15.7-7-1 Property tax exemption
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Sec. 1. A project under this article and tangible personal property used exclusively in connection with a project that are: (1) owned by the authority or the department and leased, licensed, financed, or otherwise conveyed to an operator; or (2) acquired, constructed, or otherwis…
Ind. Code § 8-15.7-7-2 Sales tax exemption for certain purchases
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Sec. 2. An operator or any other person purchasing tangible personal property for incorporation into or improvement of a structure or facility constituting or becoming part of the land included in a project is entitled to the exemption from gross retail tax and use tax provided u…
Ind. Code § 8-15.7-7-3 Taxation of income received by operator
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Sec. 3. Income received by an operator under the terms of a public-private agreement is subject to taxation in the same manner as income received by other private entities. As added by P.L.47-2006, SEC.40.