Title 6, TITLE 6. TAXATION

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) Except as provided in subsection (b), the tax imposed by section 2 of this chapter is imposed at the rate of seven percent (7%) on the gross income derived from lodging income only. (b) The county fiscal body may adopt an ordinance to increase the tax rate to eight pe…

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: 18-7-18-11 part.] As added by Acts 1980, P.L.8, SEC.62. Amended by P.L…

Sec. 1. If a township assessor (if any), county assessor, or county property tax assessment board of appeals believes that any taxable tangible property has been omitted from or undervalued on the assessment rolls or the tax duplicate for any year or years, the official or board …

Sec. 10. (a) If in the course of a review of a taxpayer's personal property assessment under this chapter an assessing official or the assessing official's representative or contractor discovers an error indicating that the taxpayer has overreported a personal property assessment…

Sec. 2. If under this chapter any omitted or undervalued tangible property is assessed or its assessed valuation is increased, the board or official who makes the adjustment shall file with the county auditor a written statement which contains: (1) the reasons why the action was …

filing Sec. 3. (a) If a taxpayer files a personal property return for a particular year, personal property which is omitted from or undervalued on the return may be assessed, or its assessed value may be increased, only if the notice required under section 1 of this chapter is gi…

exemptions Sec. 4. (a) Real property may be assessed, or its assessed value increased, for a prior year under this chapter only if the notice required by section 1 of this chapter is given within three (3) years after the assessment date for that prior year. (b) With respect to r…

Sec. 5. If a timely petition for review is not filed, the county auditor shall immediately make changes in the tax duplicate to reflect the assessment adjustments made under this chapter. If a timely petition for review is filed, the county auditor may not make the changes until …

record Sec. 6. The county assessor shall obtain from the county auditor or the township assessors (if any) all returns for tangible property made by the township assessors of the county and all assessment lists, schedules, statements, maps, and other books and papers filed with t…

Sec. 7. If a county assessor believes that a taxpayer of his county has not properly reported any personal property and that it is thus necessary to examine any records, property, or persons situated outside the county, he shall inform the county board of commissioners of his bel…

[Pre-1975 Property Tax Recodification Citation: 6-1-30-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.41-1993, SEC.52.

required Sec. 9. A petition to the department of local government finance is not necessary with respect to any assessment, or increase in assessed valuation, which is made under this chapter. [Pre-1975 Property Tax Recodification Citation: 6-1-30-7.] Formerly: Acts 1975, P.L.47, …

offenses Sec. 1. (a) A person who issues an exemption certificate, with the intention of unlawfully avoiding the payment of the state gross retail or use tax, commits a Class B misdemeanor. (b) A person who accepts an exemption certificate with the intention of helping the issuer…

in Indiana Sec. 10. (a) A taxpayer complying with IC 6-2.5-2-1(d), voluntarily or otherwise, may seek only a refund under IC 6-8.1-9 of taxes, interest, and penalties that have been paid to and collected by the department. However, a refund may not be granted on the basis that th…

Sec. 11. The general assembly finds the following: (1) The inability to effectively collect the gross retail tax or use tax from remote sellers that deliver tangible personal property, products transferred electronically, or services directly into Indiana is seriously eroding the…

revocation or suspension of certificate; offense Sec. 2. A retail merchant who makes a retail transaction without having applied for or obtained a registered retail merchant's certificate or a renewal of a registered retail merchant's certificate or after the retail merchant's ce…

and remit; offense; exception for marketplace facilitator Sec. 3. (a) Except as provided in subsection (b) and the limited relief provided for marketplace facilitators in section 3.5 of this chapter (before its expiration), an individual who: (1) is an individual retail merchant …

As added by P.L.108-2019, SEC.119. Expired 1-1-2023 by P.L.108-2019, SEC.119.

tax; unlawful price advertising; offense Sec. 4. A person who: (1) displays an advertised price, marked price, or publicly stated price that includes the state gross retail or use taxes; (2) offers to assume or absorb part of a customer's state gross retail or use tax on a sale; …

As added by Acts 1980, P.L.52, SEC.1. Repealed by Acts 1981, P.L.63, SEC.7.

of taxes requisite; offenses Sec. 6. (a) The state may not title a vehicle or a watercraft or register an aircraft unless the person obtaining the title or registration: (1) presents proper evidence, prescribed by the department, showing that the state gross retail and use taxes …

notify department; offense Sec. 7. (a) Any person who: (1) removes; (2) alters; (3) defaces; or (4) covers; a sign posted by the department that states that no retail transactions or sales can be made at a retail merchant's location commits a Class C infraction. (b) A retail merc…

Sec. 8. (a) All records of a person that have collected or that should have collected gross retail taxes shall be kept open for examination at any reasonable time by the department or the department's authorized agents. A person that violates this subsection commits a Level 6 fel…

physical presence in Indiana Sec. 9. (a) Notwithstanding any other law and regardless of whether the department initiates an audit or any other collection or enforcement procedure, the department may bring a declaratory judgment action under IC 34-14-1 in any circuit court or sup…

Sec. 1. (a) As used in this chapter, "authority" means the Indiana housing and community development authority established by IC 5-20-1-3. (b) As used in this chapter, "business firm" means any business entity authorized to do business in the state of Indiana that has state tax l…

Sec. 2. (a) A business firm or a person who contributes to a neighborhood organization that engages in the activities of providing: (1) neighborhood assistance, job training, or education for individuals not employed by the business firm or person; (2) community services or crime…

shareholders or partners of firms without tax liability Sec. 3. (a) Subject to the limitations provided in subsection (b) and sections 4, 5, and 6 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amou…

credit allowable; filing of statement; disallowance Sec. 4. (a) Any business firm or person which desires to claim a tax credit as provided in this chapter shall file with the department, in the form that the department may prescribe, an application stating the amount of the cont…

file statement of proof of payment Sec. 5. (a) The amount of tax credits allowed under this chapter may not exceed two million five hundred thousand dollars ($2,500,000) in the state fiscal year beginning July 1, 1997, and ending June 30, 1998, and each state fiscal year thereaft…

Sec. 6. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid or permanently set aside in a special account for the approved program or purpose. As added by P.L.51-1984, SEC.1.

amounts Sec. 1. (a) The budget agency shall maintain an accounting for each county imposing a tax based on annual returns filed by or for county taxpayers. Any undistributed amounts so accounted for shall be held in reserve for the respective counties separate from the state gene…

distribution attributable to each tax rate Sec. 10. The budget agency shall also certify information concerning the part of the certified distribution that is attributable to each of the following: (1) The tax rate imposed under IC 6-3.6-5. (2) The tax rate imposed under IC 6-3.6…

additional information Sec. 11. The information described in sections 9 and 10 of this chapter must be certified to the county auditor, to the fiscal officer of each taxing unit in the county, and to the department of local government finance not later than the later of the follo…

Sec. 12. One-twelfth (1/12) of each adopting county's certified distribution for a calendar year shall be distributed from its trust account established under this chapter to the appropriate county treasurer on the first regular business day of each month of that calendar year. A…

Sec. 13. All distributions from a trust account established under this chapter shall be made by warrants issued by the auditor of state to the treasurer of state ordering the appropriate payments. As added by P.L.243-2015, SEC.10.

Sec. 14. Before November 2 of each year, the budget agency shall submit a report to each county auditor indicating the balance in the county's trust account as of the cutoff date set by the budget agency. As added by P.L.243-2015, SEC.10. IC 6-3.6-9-15 Trust account; excess balan…

Sec. 17. (a) As used in this section, "fiscal body" has the meaning set forth in IC 36-1-2-6. (b) This section refers to a county's trust account maintained under the former local income tax laws set forth in IC 6-3.5-1.1, IC 6-3.5-6, and IC 6-3.5-7 (all as repealed January 1, 20…

As added by P.L.199-2017, SEC.2. Amended by P.L.257-2019, SEC.74. Expired 6-30-2022 by P.L.199-2017, SEC.2.

Sec. 19. Before October 1, 2023, and October 1 of each year thereafter, the state department of revenue shall provide to each county a report for the fiscal year ending in the calendar year of the report. The report shall contain at least the following information: (1) The number…

As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.27.

As added by P.L.243-2015, SEC.10. Repealed by P.L.255-2017, SEC.28.

Sec. 4. Revenue derived from the imposition of the tax shall, in the manner prescribed by this chapter, be distributed to the county that imposed it. The amount that is to be distributed to a county during an ensuing calendar year equals the amount of tax revenue that the budget …

Sec. 4.1. The budget agency shall adjust the amounts determined under section 4 of this chapter for the credits claimed against local income taxes under IC 6-3.6-8-6 and IC 6-3.1-19. The adjustments made by the budget agency may be phased-in over several fiscal years until the cr…

tax credits; school distributions; public safety revenue; economic development revenue; certified shares; special purpose revenue Sec. 5. (a) Before August 2 of each calendar year, the budget agency shall provide to the department of local government finance and the county audito…

Sec. 6. The budget agency shall certify an amount less than the amount determined under section 5(b) of this chapter if the budget agency determines that the reduced distribution is necessary to offset overpayments made in a calendar year before the calendar year of the distribut…

errors Sec. 7. The budget agency shall adjust the certified distribution of a county to correct for any clerical or mathematical errors made in any previous certification under this section. The budget agency may reduce the amount of the certified distribution over several calend…

Sec. 8. This section applies to a county that imposes, increases, decreases, or rescinds a tax or tax rate under this article before November 1 in the same calendar year in which the budget agency makes a certification under this section. The budget agency shall adjust the certif…

technology modernization project Sec. 8.5. (a) The budget agency shall before February 1, 2018, transfer to the state general fund from each county's trust account established under IC 6-3.6 an amount equal to: (1) the amount of the county's certified distribution under IC 6-3.6 …

distributions; contents Sec. 9. The budget agency shall provide the adopting body with an informative summary of the calculations used to determine the certified distribution. The summary of calculations must include: (1) the amount reported on individual income tax returns proce…